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	Standalone
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2022-05-16
Indicate Company website link for updated RPT policy of the Company	www.grpweb.com
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Company is not a defaulter in repayment of Loans and Company has not issued any Debt securities.

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	Standalone	Standalone
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	1556475000	5342709000
	Other income	11569000	42524000
	Total income	1568044000	5385233000
2	Expenses
(a)	Cost of materials consumed	618494000	2428047000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	18844000	-6841000
(d)	Employee benefit expense	166093000	597786000
(e)	Finance costs	30738000	97256000
(f)	Depreciation, depletion and amortisation expense	38763000	149216000
(f)	Other Expenses
1	Other Expenses	421190000	1619470000
	Total other expenses	421190000	1619470000
	Total expenses	1294122000	4884934000
3	Total profit before exceptional items and tax	273922000	500299000
4	Exceptional items	0	0
5	Total profit before tax	273922000	500299000
6	Tax expense
7	Current tax	50594000	104846000
8	Deferred tax	10217000	16851000
9	Total tax expenses	60811000	121697000
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	213111000	378602000
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	213111000	378602000
17	Other comprehensive income net of taxes	455000	-12735000
18	Total Comprehensive Income for the period	213566000	365867000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
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		1949113000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	39.96	70.99
	Diluted earnings (loss) per share from continuing operations	39.96	70.99
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	39.96	70.99
	Diluted earnings (loss) per share from continuing and discontinued operations	39.96	70.99
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1625896000
	Capital work-in-progress	271689000
	Investment property	77256000
	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	70089000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	34100000
	Total non-current financial assets	104189000
	Deferred tax assets (net)	0
	Other non-current assets	52663000
	Total non-current assets	2133811000
2	Current assets
	Inventories	499424000
	Current financial asset
	Current investments	15090000
	Trade receivables, current	1023182000
	Cash and cash equivalents	11216000
	Bank balance other than cash and cash equivalents	1367000
	Loans, current	85900000
	Other current financial assets	248234000
	Total current financial assets	1384989000
	Current tax assets (net)	0
	Other current assets	85923000
	Total current assets	1970336000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4104147000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	53333000
	Other equity	1949113000
	Total equity attributable to owners of parent	2002446000
	Non controlling interest
	Total equity	2002446000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	331059000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	930000
	Total non-current financial liabilities	331989000
	Provisions, non-current	42027000
	Deferred tax liabilities (net)	138607000
	Deferred government grants, Non-current	0
	Other non-current liabilities	2632000
	Total non-current liabilities	515255000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1034883000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	120058000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	165557000
	Total Trade payable	285615000
	Other current financial liabilities	55100000
	Total current financial liabilities	1375598000
	Other current liabilities	160239000
	Provisions, current	23200000
	Current tax liabilities (Net)	27409000
	Deferred government grants, Current	0
	Total current liabilities	1586446000
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	2101701000
	Total equity and liabilites	4104147000
	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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	a) Reclaim Rubber	1469534000	5018545000
2	b) Others	181628000	696303000
3	Less: Goods and Service Tax	-94687000	-372139000
	Total Segment Revenue	1556475000	5342709000
	Less: Inter segment revenue	0	0
	Revenue from operations	1556475000	5342709000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	a) Reclaim Rubber	373084000	778731000
2	b) Others	638000	66112000
3	Less: Goods and Service Tax	0	0
	Total Profit before tax	373722000	844843000
	i. Finance cost	30738000	30738000
	ii. Other Unallocable Expenditure net off Unallocable income	69062000	69062000
	Profit before tax	273922000	500299000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	a) Reclaim Rubber	2183906000	2183906000
2	b) Others	1483319000	1483319000
3	Less: Goods and Service Tax	0	0
	Total Segment Asset	3667225000	3667225000
	Un-allocable Assets	436921000	436921000
	Net Segment Asset	4104146000	4104146000
4	Segment Liabilities
	Segment Liabilities
1	a) Reclaim Rubber	490786000	490786000
2	b) Others	154974000	154974000
3	Less: Goods and Service Tax	0	0
	Total Segment Liabilities	645760000	645760000
	Un-allocable Liabilities	1455940000	1455940000
	Net Segment Liabilities	2101700000	2101700000
	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	Standalone	Standalone
	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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			500299000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			97256000
	Adjustments for decrease (increase) in inventories			-20019000
	Adjustments for decrease (increase) in trade receivables, current			-187780000
	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			27545000
	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			149216000
	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			10868000
	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)			-4807000
	Other adjustments for non-cash items			15185000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			-15883000
	Total adjustments for reconcile profit (loss)			54894000
	Net cash flows from (used in) operations			555193000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			76297000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			478896000
	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			-1481000
	Other cash payments to acquire equity or debt instruments of other entities			0
	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			650711000
	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			2400000
	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			21028000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			6742000
	Net cash flows from (used in) investing activities	-593445000
	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			368052000
	Repayments of borrowings			97665000
	Payments of lease liabilities			3366000
	Dividends paid			50000000
	Interest paid			91936000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			125085000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			10536000
	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			10536000
	Cash and cash equivalents cash flow statement at beginning of period			680000
	Cash and cash equivalents cash flow statement at end of period			11216000