Integrated Filing — IndAS

General information about company
Scrip Code	509152
NSE Symbol	GRPLTD
MSEI Symbol	NOTLISTED
ISIN	INE137I01015
Name of company	GRP Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	09-May-2025   15:30:00
End date and time of board meeting	09-May-2025   18:00:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

Financial Results Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	1603447000	5504533000
	Other income	2471000	13577000
	Total income	1605918000	5518110000
2	Expenses
(a)	Cost of materials consumed	652461000	2554990000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	17741000	-16954000
(d)	Employee benefit expense	171879000	620810000
(e)	Finance costs	32474000	104713000
(f)	Depreciation, depletion and amortisation expense	41633000	160175000
(f)	Other Expenses
1	Other Expenses	432861000	1665028000
	Total other expenses	432861000	1665028000
	Total expenses	1349049000	5088762000
3	Total profit before exceptional items and tax	256869000	429348000
4	Exceptional items	0	0
5	Total profit before tax	256869000	429348000
6	Tax expense
7	Current tax	50594000	104844000
8	Deferred tax	11810000	17472000
9	Total tax expenses	62404000	122316000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	194465000	307032000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	194465000	307032000
17	Other comprehensive income net of taxes	455000	-12735000
18	Total Comprehensive Income for the period	194920000	294297000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	194458000	307015000
	Total profit or loss, attributable to non-controlling interests	7000	7000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	455000	-12735000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	7000	17000
21	Details of equity share capital
	Paid-up equity share capital	53333000	53333000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1862999000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	36.46	57.57
	Diluted earnings (loss) per share from continuing operations	36.46	57.57
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	36.46	57.57
	Diluted earnings (loss) per share from continuing and discontinued operations	36.46	57.57
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1810582000
	Capital work-in-progress	273255000
	Investment property	9562000
	Goodwill	0
	Other intangible assets	2118000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	1290000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	35031000
	Total non-current financial assets	36321000
	Deferred tax assets (net)	0
	Other non-current assets	53651000
	Total non-current assets	2185489000
2	Current assets
	Inventories	534363000
	Current financial asset
	Current investments	15090000
	Trade receivables, current	1006346000
	Cash and cash equivalents	12531000
	Bank balance other than cash and cash equivalents	1767000
	Loans, current	0
	Other current financial assets	253321000
	Total current financial assets	1289055000
	Current tax assets (net)	0
	Other current assets	110857000
	Total current assets	1934275000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4119764000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	53333000
	Other equity	1862999000
	Total equity attributable to owners of parent	1916332000
	Non controlling interest	55000
	Total equity	1916387000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	375929000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	4062000
	Total non-current financial liabilities	379991000
	Provisions, non-current	42602000
	Deferred tax liabilities (net)	141271000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	563864000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1085780000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	109050000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	174075000
	Total Trade payable	283125000
	Other current financial liabilities	56190000
	Total current financial liabilities	1425095000
	Other current liabilities	164122000
	Provisions, current	23200000
	Current tax liabilities (Net)	27096000
	Deferred government grants, Current	0
	Total current liabilities	1639513000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	2203377000
	Total equity and liabilites	4119764000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	a) Reclaim Rubber	1470350000	5011295000
2	b) Others	235618000	893878000
3	Less: Goods and Service Tax	-102521000	-400640000
	Total Segment Revenue	1603447000	5504533000
	Less: Inter segment revenue	0	0
	Revenue from operations	1603447000	5504533000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	a) Reclaim Rubber	379351000	797823000
2	b) Others	-11878000	12356000
3	Less: Goods and Service Tax	0	0
	Total Profit before tax	367473000	810179000
	i. Finance cost	32474000	32474000
	ii. Other Unallocable Expenditure net off Unallocable income	78130000	78130000
	Profit before tax	256869000	429348000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	a) Reclaim Rubber	2023028000	2023028000
2	b) Others	1659815000	1659815000
3	Less: Goods and Service Tax	0	0
	Total Segment Asset	3682843000	3682843000
	Un-allocable Assets	436921000	436921000
	Net Segment Asset	4119764000	4119764000
4	Segment Liabilities
	Segment Liabilities
1	a) Reclaim Rubber	347066000	347066000
2	b) Others	397574000	397574000
3	Less: Goods and Service Tax	0	0
	Total Segment Liabilities	744640000	744640000
	Un-allocable Liabilities	1458792000	1458792000
	Net Segment Liabilities	2203432000	2203432000
	Disclosure of notes on segments

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be reclassified to profit or loss	-3941000	-15291000
	Total Amount of items that will not be reclassified to profit and loss	-3941000	-15291000
2	Income tax relating to items that will not be reclassified to profit or loss	-991000	-3848000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	4549000	-1727000
	Total Amount of items that will be reclassified to profit and loss	4549000	-1727000
4	Income tax relating to items that will be reclassified to profit or loss	1144000	-435000
5	Total Other comprehensive income	455000	-12735000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			429348000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			104712000
	Adjustments for decrease (increase) in inventories			-42969000
	Adjustments for decrease (increase) in trade receivables, current			-185057000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			38385000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			160175000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			5416000
	Adjustments for dividend income			367000
	Adjustments for interest income			2616000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			3000
	Other adjustments for non-cash items			15086000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			92768000
	Net cash flows from (used in) operations			522116000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			76499000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			445617000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			1481000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			33010000
	Purchase of property, plant and equipment			658748000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			367000
	Interest received			12776000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1532000
	Net cash flows from (used in) investing activities	-612544000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			514581000
	Repayments of borrowings			184862000
	Payments of lease liabilities			3366000
	Dividends paid			50000000
	Interest paid			98727000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			177626000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			10699000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			10699000
	Cash and cash equivalents cash flow statement at beginning of period			1832000
	Cash and cash equivalents cash flow statement at end of period			12531000