Integrated Filing — IndAS


General information about company
Scrip Code 513375
NSE Symbol CARBORUNIV
MSEI Symbol NOTLISTED
ISIN INE120A01034
Name of company Carborundum Universal 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 12-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 12-May-2025   14:00:00
End date and time of board meeting 12-May-2025   16:30:00
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 2025-03-19
Indicate Company website link for updated RPT policy of the Company https://www.cumi-murugappa.com/wp-content/uploads/2025/04/Policy-on-Related-Party-Transactions.pdf
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? Yes



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 6991900000 28275800000
Other income 92800000 388700000
Total income 7084700000 28664500000
2 Expenses
(a) Cost of materials consumed 2913400000 11581900000
(b) Purchases of stock-in-trade 302100000 1104000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -96100000 -305100000
(d) Employee benefit expense 711400000 2903100000
(e) Finance costs 1600000 1700000
(f) Depreciation, depletion and amortisation expense 205800000 806300000
(f) Other Expenses
1 Power and Fuel 613400000 2351700000
2 Other Expenses 1624800000 5968000000
Total other expenses 2238200000 8319700000
Total expenses 6276400000 24411600000
3 Total profit before exceptional items and tax 808300000 4252900000
4 Exceptional items 0 0
5 Total profit before tax 808300000 4252900000
6 Tax expense
7 Current tax 192500000 1062500000
8 Deferred tax 2800000 -25700000
9 Total tax expenses 195300000 1036800000
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 613000000 3216100000
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 613000000 3216100000
17 Other comprehensive income net of taxes -1300000 -3600000
18 Total Comprehensive Income for the period 611700000 3212500000
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 190400000 190400000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 25368400000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.22 16.9
Diluted earnings (loss) per share from continuing operations 3.22 16.87
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 3.22 16.9
Diluted earnings (loss) per share from continuing and discontinued operations 3.22 16.87
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 5867300000
Capital work-in-progress 742800000
Investment property
Goodwill 0
Other intangible assets 36500000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 10995500000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 201600000
Total non-current financial assets 11197100000
Deferred tax assets (net)
Other non-current assets 375400000
Total non-current assets 18219100000
2 Current assets
Inventories 4421400000
Current financial asset
Current investments 0
Trade receivables, current 4519100000
Cash and cash equivalents 858000000
Bank balance other than cash and cash equivalents 24000000
Loans, current 0
Other current financial assets 116400000
Total current financial assets 5517500000
Current tax assets (net)
Other current assets 505700000
Total current assets 10444600000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 28663700000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 190400000
Other equity 25392100000
Total equity attributable to owners of parent 25582500000
Non controlling interest
Total equity 25582500000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 208500000
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
Total non-current financial liabilities 208500000
Provisions, non-current 0
Deferred tax liabilities (net) 400000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 208900000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 115900000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1785800000
Total Trade payable 1901700000
Other current financial liabilities 631400000
Total current financial liabilities 2533100000
Other current liabilities 108400000
Provisions, current 230800000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 2872300000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 3081200000
Total equity and liabilites 28663700000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) Balancesheet : n n n1. Property, plant and equipment incldudes right of use asset n2. Other financials liabiltiies (both current & non curren) includes lease liability. n n n nCash flow n1. Adjustment for decrease/increase in other asset incldues non curernt n2. Adjustment for decrease/increase in other financial asset incldues non curernt n3. Adjustment for decrease/increase in other financial asset incldues non curernt as well as provision (current & non current) n



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 Abrasives 2903800000 11953700000
2 Ceramics 2290500000 9387300000
3 Electrominerals 2056600000 8154800000
Total Segment Revenue 7250900000 29495800000
Less: Inter segment revenue 382800000 382800000
Revenue from operations 6868100000 27836800000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Abrasives 470200000 1928900000
2 Ceramics 546900000 2330700000
3 Electrominerals 57100000 626300000
Total Profit before tax 1074200000 4885900000
i. Finance cost 1600000 1600000
ii. Other Unallocable Expenditure net off Unallocable income 264300000 264300000
Profit before tax 808300000 4252900000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Abrasives 6114500000 6114500000
2 Ceramics 6085500000 6085500000
3 Electrominerals 4262500000 4262500000
Total Segment Asset 16462500000 16462500000
Un-allocable Assets 12201200000 12201200000
Net Segment Asset 28663700000 28663700000
4 Segment Liabilities
Segment Liabilities
1 Abrasives 788200000 788200000
2 Ceramics 767000000 767000000
3 Electrominerals 790000000 790000000
Total Segment Liabilities 2345200000 2345200000
Un-allocable Liabilities 736000000 736000000
Net Segment Liabilities 3081200000 3081200000
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  Remeasurements of the defined benefit plans -9400000 -11700000
Total Amount of items that will not be reclassified to profit and loss -9400000 -11700000
2 Income tax relating to items that will not be reclassified to profit or loss -8100000 -8100000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income -1300000 -3600000



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 4252900000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1700000
Adjustments for decrease (increase) in inventories -808900000
Adjustments for decrease (increase) in trade receivables, current -767500000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -212100000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -77000000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 122800000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 75100000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 806300000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 27600000
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -128900000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 11100000
Adjustments for dividend income 330100000
Adjustments for interest income 55900000
Adjustments for share-based payments 101500000
Adjustments for fair value losses (gains) 400000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 11800000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -1222100000
Net cash flows from (used in) operations 3030800000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1127000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1903800000
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 607800000
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 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 3900000
Purchase of property, plant and equipment 1834200000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 4600000
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 330100000
Interest received 50300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -300000
Net cash flows from (used in) investing activities -2062600000
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 54500000
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 0
Repayments of borrowings 0
Payments of lease liabilities 200000
Dividends paid 761300000
Interest paid 1700000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -708700000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -867500000
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 -867500000
Cash and cash equivalents cash flow statement at beginning of period 1725500000
Cash and cash equivalents cash flow statement at end of period 858000000







Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Price Waterhouse Chartered Accountants LLP Yes 30-Nov-2026


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth




Signatories detail
Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date



Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity /subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Carborundum Universal Limited M M Murugappan Director Any other transaction Sitting fees 3000000 Sitting fees 400000 0 0
2 Carborundum Universal Limited Sriram Viji Director Any other transaction Sitting fees 3000000 Sitting fees 250000 0 0
3 Carborundum Universal Limited Muthiah Murugappan Muthiah Director Any other transaction Sitting fees 3000000 Sitting fees 260000 0 0
4 Carborundum Universal Limited P S Raghavan Director Any other transaction Sitting fees 3000000 Sitting fees 640000 0 0
5 Carborundum Universal Limited Sujjain Talwar Director Any other transaction Sitting fees 3000000 Sitting fees 550000 0 0
6 Carborundum Universal Limited Usha Rajeev Director Any other transaction Sitting fees 3000000 Sitting fees 430000 0 0
7 Carborundum Universal Limited Sridharan Rangarajan Executive Director Remuneration 52500000 Remuneration 16776000 0 0
8 Carborundum Universal Limited Rekha Surendhiran Company Secretary Remuneration 15000000 Remuneration 4283000 0 0
9 Carborundum Universal Limited Sivakumaran M V Other related party - Subsidiary Related parties Remuneration 15000000 Remuneration 5006000 0 0
10 Carborundum Universal Limited Vipin Malik Other related party - Subsidiary Related parties Remuneration 15000000 Remuneration 3510000 0 0
11 Carborundum Universal Limited Raghavendra Pai Other related party - Subsidiary Related parties Remuneration 15000000 Remuneration 4604000 0 0
12 Carborundum Universal Limited Prathap Kumar Other related party - Subsidiary Related parties Remuneration 15000000 Remuneration 4460000 0 0
13 Carborundum Universal Limited M V Subramanian Promoter and Promoter Group Remuneration 20000000 Remuneration 3058000 0 0
14 Carborundum Universal Limited R Narayanan Other related party - Subsidiary Related parties Remuneration 15000000 Remuneration 3925000 0 0
15 Carborundum Universal Limited Sushil Kishor Bendale Chief Financial officer Remuneration 25000000 Remuneration 8434000 0 0
16 Carborundum Universal Limited C Srikanth Other related party - Subsidiary Related parties Remuneration 25000000 Remuneration 6365000 0 0
17 Carborundum Universal Limited CUMI America Inc. Wholly owned Subsidiary Sale of goods or services 1700000000 Sale of goods or services 505910000 258260000 267800000
18 Carborundum Universal Limited Net Access India Limited Wholly owned Subsidiary Sale of goods or services 2000000 Sale of goods or services 730000 440000 368000
19 Carborundum Universal Limited Sterling Abrasives Limited Subsidiary Sale of goods or services 430000000 Sale of goods or services 86510000 40450000 23000000
20 Carborundum Universal Limited CUMI (Australia) Pty Ltd. Subsidiary Sale of goods or services 1000000000 Sale of goods or services 86510000 50030000 75400000
21 Carborundum Universal Limited Foskor Zirconia (pty) Ltd. Wholly owned Subsidiary Sale of goods or services 310000000 Sale of goods or services 8950000 30330000 0
22 Carborundum Universal Limited Volzhsky Abrasive Works Subsidiary Sale of goods or services 280000000 Sale of goods or services 4910000 66250000 17200000
23 Carborundum Universal Limited Pluss Advanced Technologies Limited Subsidiary Any other transaction Reimbursement 0 Reimbursement 0 70000 0
24 Carborundum Universal Limited CUMI AWUKO Abrasives GmbH Wholly owned Subsidiary Sale of goods or services 80000000 Sale of goods or services 17810000 18720000 16397000
25 Carborundum Universal Limited RHODIUS Abrasives GmbH Wholly owned Subsidiary Sale of goods or services 400000000 Sale of goods or services 90430000 61590000 57177000
26 Carborundum Universal Limited Murugappa Morgan Thermal Ceramics Limited Joint Venture Sale of goods or services 55000000 Sale of goods or services 15480000 11300000 8874000
27 Carborundum Universal Limited Ciria India Limited Joint Venture Sale of goods or services 100200000 Sale of goods or services 17640000 5770000 17220000
28 Carborundum Universal Limited Wendt (India) Limited Associate Sale of goods or services 70000000 Sale of goods or services 30200000 19880000 35419000
29 Carborundum Universal Limited Wendt Grinding Technologies Limited Subsidiary of Associate Sale of goods or services 120000000 Sale of goods or services 40480000 4410000 9676000
30 Carborundum Universal Limited CUMI America Inc. Wholly owned Subsidiary Purchase of goods or services 10000000 Purchase of goods or services 0 1580000 700000
31 Carborundum Universal Limited Sterling Abrasives Limited Subsidiary Purchase of goods or services 10000000 Purchase of goods or services 280000 20000 0
32 Carborundum Universal Limited Foskor Zirconia (pty) Ltd. Subsidiary Purchase of goods or services 650000000 Purchase of goods or services 4630000 72390000 82000
33 Carborundum Universal Limited Volzhsky Abrasive Works Subsidiary Purchase of goods or services 900000000 Purchase of goods or services 193206000 317270000 195100000
34 Carborundum Universal Limited Pluss Advanced Technologies Limited Subsidiary Purchase of goods or services 10000000 Purchase of goods or services 4000 0 0
35 Carborundum Universal Limited Murugappa Morgan Thermal Ceramics Limited Joint Venture Purchase of goods or services 50000000 Purchase of goods or services 11420000 5730000 2430000
36 Carborundum Universal Limited Wendt (India) Limited Associate Purchase of goods or services 50000000 Purchase of goods or services 12680000 5610000 12194000
37 Carborundum Universal Limited Wendt Grinding Technologies Limited Subsidiary of Associate Purchase of goods or services 20000000 Purchase of goods or services 3083000 4610000 1540000
38 Carborundum Universal Limited CUMI AWUKO Abrasives GmbH Wholly owned Subsidiary Purchase of goods or services 20000000 Purchase of goods or services 610000 1330000 938000
39 Carborundum Universal Limited Net Access India Limited Wholly owned Subsidiary Dividend received 30000000 Dividend received 7500000 0 0
40 Carborundum Universal Limited Sterling Abrasives Limited Subsidiary Dividend received 50000000 Dividend received 10800000 0 0
41 Carborundum Universal Limited Murugappa Morgan Thermal Ceramics Limited Joint Venture Dividend received 100000000 Dividend received 42880000 0 0
42 Carborundum Universal Limited Ciria India Limited Joint Venture Dividend received 120000000 Dividend received 21000000 0 0
43 Carborundum Universal Limited Wendt (India) Limited Associate Dividend received 80000000 Dividend received 22500000 0 0
44 Carborundum Universal Limited Net Access India Limited Wholly owned Subsidiary Purchase of fixed assets 50000000 Purchase of fixed assets 2720000 0 0
45 Carborundum Universal Limited CUMI (Australia) Pty Ltd. Subsidiary Any other transaction Royalty Income 7000000 Royalty Income 3000000 0 0
46 Carborundum Universal Limited Southern Energy Development Corporation Limited Subsidiary Any other transaction Purchase of Power 250000000 Purchase of Power 46950000 76990000 84000000
47 Carborundum Universal Limited CUMI Abrasives & Ceramics Company Ltd. Subsidiary Sale of goods or services 0 Sale of goods or services 0 42210000 42210000
48 Carborundum Universal Limited Net Access India Limited Wholly owned Subsidiary Any other transaction Expenditure on other services 50000000 Expenditure on other services 15860000 6020000 1500000
49 Carborundum Universal Limited Wendt (India) Limited Associate Any other transaction Rental Expenses 10000000 Rental Expenses 2260000 0 0
50 Carborundum Universal Limited Pluss Advanced Technologies Limited Subsidiary Any other transaction Rental Income 200000 Rental Income 60000 70000 154000
51 Carborundum Universal Limited Carborundum Universal Employees Provident fund Other related party - Retrial Fund Any other transaction Contribution to Provident Fund Trust 350000000 Contribution to Provident Fund Trust 171690000 31160000 15676000
52 Carborundum Universal Limited Parry Enterprises India Limited Promoter & Promoter Group Any other transaction Expenditure on Other services 100000000 Expenditure on Other services 21930000 2510000 8659000
53 Carborundum Universal Limited Coromandel International Limited Promoter & Promoter Group Purchase of goods or services 10000000 Purchase of goods or services 0 0 9000
54 Carborundum Universal Limited CG Power and Industrial Solutions Limited Other related party - Promoter Group Purchase of goods or services 30000000 Purchase of goods or services 10815000 20000 333000
55 Carborundum Universal Limited E.I.D.PARRY (INDIA) LTD. Other related party - Promoter Group Any other transaction Rental and other services 60000000 Rental and other services 19780000 0 4700000
56 Carborundum Universal Limited Murugappa Management Services Private Limited Other related party - Promoter Group Any other transaction Expenditure on Other services 80000000 Expenditure on other services 19460000 20000 12700000
57 Carborundum Universal Limited Shanthi Gears Limited Other related party - Promoter Group Purchase of goods or services 40000000 Purchase of goods or services 4150000 250000 3664000
58 Carborundum Universal Limited Tube Investments of India Limited Other related party - Promoter Group Purchase of goods or services 65000000 Purchase of goods or services 46910000 300000 19400000
59 Carborundum Universal Limited PARRY AGRO INDUSTRIES LIMITED Promoter and Promoter Group of Holding Company Any other transaction Expenditure 2000000 Expenditure 393000 0 80000
60 Carborundum Universal Limited Parry Sugars Refinery India Private Limited Promoter and Promoter Group Sale of goods or services 10000000 Sale of goods or services 140000 30000 30000
61 Carborundum Universal Limited Coromandel International Limited Promoter and Promoter Group Sale of goods or services 100000000 Sale of goods or services 34050000 740000 31400000
62 Carborundum Universal Limited E.I.D.PARRY (INDIA) LTD. Promoter and Promoter Group Sale of goods or services 10000000 Sale of goods or services 970000 140000 425000
63 Carborundum Universal Limited Murugappa Management Services Private Limited Promoter and Promoter Group Sale of goods or services 10000000 Sale of goods or services 740000 600000 0
64 Carborundum Universal Limited Shanthi Gears Limited Promoter and Promoter Group Sale of goods or services 40000000 Sale of goods or services 7030000 0 2300000
65 Carborundum Universal Limited Tube Investments of India Limited Promoter and Promoter Group Sale of goods or services 100000000 Sale of goods or services 23350000 13340000 9600000
66 Carborundum Universal Limited CG Power and Industrial Solutions Limited Promoter and Promoter Group Sale of goods or services 250000000 Sale of goods or services 53060000 52690000 33900000
67 Carborundum Universal Limited Murugappa Water Technology and Solutions Private Limited Company in which director is interested Any other transaction Expenditure on other services 20000000 Expenditure on other services 622000 30000 142000
68 Carborundum Universal Limited Cholamandalam Securities Limited Promoter & Promoter Group Purchase of goods or services 5000000 Purchase of goods or services 2000 0 0
69 Carborundum Universal Limited Silicon Carbide Products LLC Wholly owned Subsidiary Sale of goods or services 50000000 Sale of goods or services 3500000 0 0
70 Carborundum Universal Limited Brakes India Private Limited Company in which director is interested Sale of goods or services 50000000 Sale of goods or services 14500000 0 4300000
71 Carborundum Universal Limited New Ambadi Estates Private Limited Promoter and Promoter Group Sale of goods or services 5000000 Sale of goods or services 19000 0 17000
72 Carborundum Universal Limited E.I.D.PARRY (INDIA) LTD. Other related party - Promoter Group Purchase of goods or services 30000000 Puchase of Goods or services 300000 0 0
73 Carborundum Universal Limited Cholamandalam MS Risk Services Limited Other related party - Promoter Group Purchase of goods or services 12100000 Purchase of goods or services 2149000 0 151000
74 Net Access India Limited AMM Foundation Promoter and Promoter Group of Holding Company Sale of goods or services 9000000 Sale of goods or services 4100000 400000 427000
75 Net Access India Limited TI Clean Mobility Private Limited Promoter and Promoter Group of Holding Company Sale of goods or services 12000000 Sale of goods or services 5100000 3330000 3251000
76 Net Access India Limited Cholamandalam Investment and Finance Co. Limited Promoter and Promoter Group of Holding Company Sale of goods or services 165000000 Sale of goods or services 68100000 21700000 18066000
77 Net Access India Limited Cholamandalam MS General Insurance Company Limited Promoter and Promoter Group of Holding Company Sale of goods or services 150000000 Sale of goods or services 59795000 72400000 18044000
78 Net Access India Limited Cholamandalam MS Risk Services Limited Promoter and Promoter Group of Holding Company Sale of goods or services 5000000 Sale of goods or services 2422000 1800000 1186000
79 Net Access India Limited Ciria India Limited Joint Venture of Holding company Sale of goods or services 1600000 Sale of goods or services 505000 100000 0
80 Net Access India Limited Ciria India Limited Joint Venture of Holding company Dividend received 0 Dividend received 0 0 0
81 Net Access India Limited Coromandel International Limited Promoter and Promoter Group of Holding International Sale of goods or services 40000000 Sale of goods or services 6489000 200000 0
82 Net Access India Limited E.I.D.PARRY (INDIA) LTD. Promoter and Promoter Group of Holding International Sale of goods or services 32000000 Sale of goods or services 17703000 16700000 6973000
83 Net Access India Limited E.I.D.PARRY (INDIA) LTD. Promoter and Promoter Group of Holding International Any other transaction Payment of Rent 10000000 Payment of Rent 2883000 740000 558000
84 Net Access India Limited IIT Madras Research Park A Company in which director of the holding company is interested Any other transaction Payment of Rent 5000000 Payment of Rent 2249000 0 50000
85 Net Access India Limited Murgappa Morgan Thermal ceramics Limited Joint Venture of Holding company Sale of goods or services 2000000 Sale of goods or services 744000 200000 287000
86 Net Access India Limited Murugappa Management Service Ltd Promoter and Promoter Group of Holding International Sale of goods or services 3000000 Sale of goods or services 2003000 2000000 1609000
87 Net Access India Limited Murugappa Water Technology and Solutions Private Limited Promoter and Promoter Group of Holding International Sale of goods or services 1500000 Sale of goods or services 1254000 800000 1139000
88 Net Access India Limited Parry Enterprises India Limited Promoter and Promoter Group of Holding International Sale of goods or services 800000 Sale of goods or services 289000 600000 77000
89 Net Access India Limited Parrys Sugar Limited Promoter and Promoter Group of Holding International Sale of goods or services 2000000 Sale of goods or services 141000 400000 141000
90 Net Access India Limited PLUSS Advanced Technologies Limited Fellow Subsidiary Sale of goods or services 5000000 Sale of goods or services 601000 100000 310000
91 Net Access India Limited RHODIUS Abrasives GmbH Fellow Subsidiary Sale of goods or services 10000000 Sale of goods or services 3930000 1100000 0
92 Net Access India Limited Shanthi Gears Limited Promoter and Promoter Group of Holding International Sale of goods or services 8000000 Sale of goods or services 2134000 200000 408000
93 Net Access India Limited Sterling Abrasives Limited Fellow Subsidiary Sale of goods or services 6000000 Sale of goods or services 875000 100000 98000
94 Net Access India Limited Tube Investments of India Limited Promoter and Promoter Group of Holding International Sale of goods or services 70000000 Sale of goods or services 30122000 15600000 9167000
95 Net Access India Limited Wendt (India) Limited Associate of Holding company Sale of goods or services 30000000 Sale of goods or services 2386000 3500000 1799000
96 Net Access India Limited Yanmar Coromandel Agrisolutions Private Limited Promoter and Promoter Group of Holding International Sale of goods or services 700000 Sale of goods or services 153000 200000 0
97 Carborundum Universal Limited Wendt (India) Limited Associate Purchase of fixed assets 50000000 Purchase of fixed assets 9300000 0 0
98 Carborundum Universal Limited Cholamandalam MS General Insurance Company Limited Promoter and Promoter Group Purchase of goods or services 200000000 Purchase of goods or services 12600000 210000 240000
99 Carborundum Universal Limited P S Jayan Other Related Party- Subsidiaries Related Party Any other transaction Expenditure on Other services 9000000 Expenditure on Other services 3192000 0 0
100 Net Access India Limited Parry Agro Industries Limited Promoter and Promoter Group of Holding Company Sale of goods or services 3900000 Sale of goods or services 931000 400000 0
101 Net Access India Limited Chola Insurance Distribution services Private Limited Promoter and Promoter Group of Holding Company Sale of goods or services 5000000 Sale of goods or services 1707000 800000 1543000
102 Net Access India Limited CG Semi Private Limited Promoter and Promoter Group of Holding Company Sale of goods or services 1000000 Sale of goods or services 175000 0 207000
103 Net Access India Limited M.M.MUTHIAH RESEARCH FOUNDATION Promoter and Promoter Group of Holding Company Sale of goods or services 10000000 Sale of goods or services 6000 0 0
104 Net Access India Limited 3XPER INNOVENTURE LIMITED Promoter and Promoter Group of Holding Company Sale of goods or services 5200000 Sale of goods or services 168000 0 0
105 Net Access India Limited IPLTech Electric Pvt. Ltd Promoter and Promoter Group of Holding Company Sale of goods or services 3500000 Sale of goods or services 2729000 0 3418000
106 Net Access India Limited TIVOLT Electric Vehicles Private Limited Promoter and Promoter Group of Holding Company Sale of goods or services 15000000 Sale of goods or services 4203000 0 2897000
107 Net Access India Limited Cholamandalam Securities Limited Promoter and Promoter Group of Holding Company Sale of goods or services 2000000 Sale of goods or services 741000 0 794000
108 Net Access India Limited AMBADI INVESTMENTS LIMITED Promoter and Promoter Group of Holding Company Sale of goods or services 100000 Sale of goods or services 16000 0 0
109 Net Access India Limited TI Medical Private Limited Promoter and Promoter Group of Holding Company Sale of goods or services 500000 Sale of goods or services 124000 0 0
110 Net Access India Limited Parry Enterprises India Limited Promoter and Promoter Group of Holding Company Any other transaction Expenditure 100000 Expenditure 9000 0 7000
111 Net Access India Limited Cholamandalam MS Risk Services Limited Promoter and Promoter Group of Holding Company Any other transaction Expenditure 200000 Expenditure 180000 0 0
112 Net Access India Limited Cholamandalam MS General Insurance Company Limited Promoter and Promoter Group of Holding Company Any other transaction Expenditure 10000000 Expenditure 432000 0 0
113 SOUTHERN ENERGY DEVELOPMENT CORPORATION LTD E.I.D - Parry (India) Limited Promoter and Promoter Group of Holding Company Sale of goods or services 20000000 Sale of goods or services 649000 0 145000
114 SOUTHERN ENERGY DEVELOPMENT CORPORATION LTD AMM Foundation Promoter and Promoter Group of Holding Company Sale of goods or services 10000000 Sale of goods or services 284000 0 0
115 SOUTHERN ENERGY DEVELOPMENT CORPORATION LTD Tube Investments of India Limited Promoter and Promoter Group of Holding Company Sale of goods or services 50000000 Sale of goods or services 6512000 10000 0
116 SOUTHERN ENERGY DEVELOPMENT CORPORATION LTD PARRY AGRO INDUSTRIES LIMITED Promoter and Promoter Group of Holding Company Sale of goods or services 10000000 Sale of goods or services 2814000 1620000 0
117 SOUTHERN ENERGY DEVELOPMENT CORPORATION LTD Wendt (India) Limited Associate of Holding company Sale of goods or services 80000000 Sale of goods or services 6000000 0 0
118 SOUTHERN ENERGY DEVELOPMENT CORPORATION LTD Shanthi Gears Limited Promoter and Promoter Group of Holding Company Sale of goods or services 10000000 Sale of goods or services 898000 0 0
119 SOUTHERN ENERGY DEVELOPMENT CORPORATION LTD M.A.ALAGAPPAN Promoter of Holding Company Sale of goods or services 1000000 Sale of goods or services 53000 0 0
120 Sterling Abrasives Limited Wendt (India) Limited Associate of Holding company Purchase of goods or services 2800000 Purchase of goods or services 1199000 550000 0
121 Sterling Abrasives Limited Wendt (India) Limited Associate of Holding company Sale of goods or services 5000000 Sale of goods or services 616000 190000 186000
122 Sterling Abrasives Limited CUMI America Inc. Fellow Subsidiary Sale of goods or services 500000 Sale of goods or services 278000 200000 0
123 Sterling Abrasives Limited Wendt Grinding Technologies Limited Subsidiary of Associate Sale of goods or services 1000000 Sale of goods or services 602000 0 779000
124 RHODIUS Abrasives GmbH Rhodius S.A.R.L, France subsidiary of RAG Any other transaction Commission Paid 9000000 Commission Paid 2830000 1630000 1500000
125 RHODIUS Abrasives GmbH Rhodius S.A.R.L, France subsidiary of RAG Sale of goods or services 170000000 Sale of goods or services 82851000 31070000 47554000
126 RHODIUS Abrasives GmbH Rhodius S.A.R.L, France subsidiary of RAG Any other transaction Administration fees 5000000 Administration fees 2251000 1150000 1125000
127 RHODIUS Abrasives GmbH Rhodius S.A.R.L, France subsidiary of RAG Any other transaction Loan Received 270000000 Loan Received 0 132670000 129305000
128 RHODIUS Abrasives GmbH Rhodius S.A.R.L, France subsidiary of RAG Any other transaction Interest on Loan 6000000 Interest on Loan 2365000 1550000 1080000
129 RHODIUS Abrasives GmbH Rhodius Nederland B.V subsidiary of RAG Any other transaction Commission 60000000 Commission 26992000 7670000 9733000
130 RHODIUS Abrasives GmbH Rhodius Nederland B.V subsidiary of RAG Any other transaction administration fees 3000000 administration fees 1108000 380000 369000
131 RHODIUS Abrasives GmbH Rhodius Nederland B.V subsidiary of RAG Any other transaction Loan Received 76000000 Loan Received 0 36500000 35570000
132 RHODIUS Abrasives GmbH Rhodius Nederland B.V subsidiary of RAG Any other transaction Interest on Loan 6500000 Interest on Loan 651000 280000 297000
133 RHODIUS Abrasives GmbH Rhodius Korea INC., South Korea subsidiary of RAG Sale of goods or services 100000000 Sale of goods or services 47314000 0 2718000
134 RHODIUS Abrasives GmbH Rhodius Korea INC., South Korea subsidiary of RAG Any other transaction administration fees 200000 administration fees 93000 20000 0
135 RHODIUS Abrasives GmbH Rhodius South America Ltda, Brazil subsidiary of RAG Any other transaction Commission 16000000 Commission 5322000 4040000 3624000
136 RHODIUS Abrasives GmbH Rhodius South America Ltda, Brazil subsidiary of RAG Any other transaction administration fees 600000 administration fees 294000 300000 294000
137 RHODIUS Abrasives GmbH Rhodius South America Ltda, Brazil subsidiary of RAG Any other transaction Loan Given 50000000 Loan Given 0 22340000 21778000
138 RHODIUS Abrasives GmbH Rhodius South America Ltda, Brazil subsidiary of RAG Any other transaction Interest on Loan 7000000 Interest on Loan 809000 920000 1707000
139 RHODIUS Abrasives GmbH CUMI AWUKO Abrasives GmbH Fellow subsidiary Purchase of goods or services 10000000 Purchase of goods or services 4023000 1270000 86000
140 RHODIUS Abrasives GmbH CUMI AWUKO Abrasives GmbH Fellow subsidiary Sale of goods or services 70000000 Sale of goods or services 57145000 1090000 66999000
141 RHODIUS Abrasives GmbH CUMI America Inc. Fellow Subsidiary Sale of goods or services 10000000 Sale of goods or services 1387000 0 0
142 CUMI International Limited CUMI AWUKO Abrasives GmbH Wholly owned Subsidiary Investment 500000000 Investment 299400000 0 0
143 CUMI International Limited CUMI AWUKO Abrasives GmbH Wholly owned Subsidiary Any other transaction Interest income 30000000 Interest income 8989000 51800000 60000000
144 CUMI AWUKO Abrasives GmbH CUMI America Inc. Fellow Subsidiary Sale of goods or services 20000000 Sale of goods or services 3693000 2850000 0
145 CUMI America Inc. Wendt (India) Limited Associate of Holding company Purchase of goods or services 50000000 Purchase of goods or services 21409000 3590000 11266000
146 CUMI America Inc. Wendt (India) Limited Associate of Holding company Any other transaction Commission received 10000000 Commission received 2910000 200000 1319000
147 Foskor Zirconia (pty) Ltd. Foskor (Pty) Limited Other Investor Purchase of goods or services 250000000 Purchase of goods or services 87430000 289090000 345190000
148 Foskor Zirconia (pty) Ltd. Foskor (Pty) Limited Other Investor Any other transaction Interest on Loan 63500000 Interest of Loan 30600000 0 30600000
149 CUMI (Australia) Pty Ltd. Wendt (India) Limited Associate of Holding company Purchase of goods or services 10000000 Purchase of goods or services 218000 20000 151000
150 Pluss Advanced Technologies Limited E.I.D - Parry (India) Limited Promoter and Promoter Group of Holding Company Sale of goods or services 10000000 Sale of goods or services 5000 10000 1000
151 Pluss Advanced Technologies Limited Murugappa Water Technology and Solutions Private Limited Promoter and Promoter Group of Holding Company Sale of goods or services 1000000 Sale of goods or services 0 41000 0
152 Pluss Advanced Technologies Limited PLUSS Advanced Technologies B.V. Subsidiary Sale of goods or services 50000000 Sale of goods or services 19293000 17520000 18683000
153 Pluss Advanced Technologies Limited Murugappa Management Service Private Limited Promoter and Promoter Group of Holding Company Any other transaction Expenditure 1000000 Expenditure 0 20000 18000
154 Pluss Advanced Technologies Limited E.I.D - Parry (India) Limited Promoter and Promoter Group of Holding Company Any other transaction Rent paid 1000000 Rent paid 50000 10000 2000
155 Carborundum Universal Limited Southern Energy Development Corporation Limited Subsidiary Any other transaction Rent received 500000 Rent received 21000 0 0
156 Carborundum Universal Limited CUMI Middle East FZE Wholly owned Subsidiary Any other transaction Commission paid 20000000 Commission paid 10907000 0 3500000
157 Carborundum Universal Limited AMM Foundation Promoter and Promoter Group Any other transaction CSR- Donation 40000000 CSR- Donation 25400000 0 0
Total value of transaction during the reporting period 2821670000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0