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	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	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

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	12171200000	48942300000
	Other income	62600000	409900000
	Total income	12233800000	49352200000
2	Expenses
(a)	Cost of materials consumed	4583700000	16879800000
(b)	Purchases of stock-in-trade	565500000	2272700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-617200000	-1202200000
(d)	Employee benefit expense	2248600000	8622500000
(e)	Finance costs	31300000	139700000
(f)	Depreciation, depletion and amortisation expense	560600000	2120300000
(f)	Other Expenses
1	Power and Fuel	1172200000	4666600000
2	Other Expenses	2755500000	10584900000
	Total other expenses	3927700000	15251500000
	Total expenses	11300200000	44084300000
3	Total profit before exceptional items and tax	933600000	5267900000
4	Exceptional items	0	-1041300000
5	Total profit before tax	933600000	4226600000
6	Tax expense
7	Current tax	313800000	1683800000
8	Deferred tax	432500000	7800000
9	Total tax expenses	746300000	1691600000
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	187300000	2535000000
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	113700000	452100000
16	Total profit (loss) for period	301000000	2987100000
17	Other comprehensive income net of taxes	1963200000	929800000
18	Total Comprehensive Income for the period	2264200000	3916900000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	291400000	2927400000
	Total profit or loss, attributable to non-controlling interests	9600000	9600000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2192400000	3819900000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	71800000	97000000
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		35072100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.73	15.58
	Diluted earnings (loss) per share from continuing operations	1.73	15.55
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	1.73	15.58
	Diluted earnings (loss) per share from continuing and discontinued operations	1.73	15.55
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	12232200000
	Capital work-in-progress	1183800000
	Investment property
	Goodwill	2674800000
	Other intangible assets	2252900000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method	1926100000
	Non-current financial assets
	Non-current investments	88100000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	217500000
	Total non-current financial assets	305600000
	Deferred tax assets (net)	1221300000
	Other non-current assets	632900000
	Total non-current assets	22429600000
2	Current assets
	Inventories	10550000000
	Current financial asset
	Current investments	0
	Trade receivables, current	7662400000
	Cash and cash equivalents	3779300000
	Bank balance other than cash and cash equivalents	26600000
	Loans, current	0
	Other current financial assets	1147900000
	Total current financial assets	12616200000
	Current tax assets (net)
	Other current assets	837000000
	Total current assets	24003200000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	46432800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	190400000
	Other equity	35095800000
	Total equity attributable to owners of parent	35286200000
	Non controlling interest	1472300000
	Total equity	36758500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	248800000
	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	1264900000
	Total non-current financial liabilities	1513700000
	Provisions, non-current	322900000
	Deferred tax liabilities (net)	633600000
	Deferred government grants, Non-current
	Other non-current liabilities	31000000
	Total non-current liabilities	2501200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	953500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	169200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3329200000
	Total Trade payable	3498400000
	Other current financial liabilities	1068900000
	Total current financial liabilities	5520800000
	Other current liabilities	492700000
	Provisions, current	867500000
	Current tax liabilities (Net)	292100000
	Deferred government grants, Current
	Total current liabilities	7173100000
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	9674300000
	Total equity and liabilites	46432800000
	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) n4. Other adjustment to reconcile profit in operating activities represent exceptional item. n5. Proceed from borrowing (includes non current & current) n6. Transaction with non controlling interet shown under Other inflow (outflow) of cash under investing activities and transaction with non controlling interest. 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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Abrasives	5381100000	21594300000
2	Ceramics	2963300000	11600800000
3	Electromineral	3748900000	15735500000
4	Others	371000000	1699500000
	Total Segment Revenue	12464300000	50630100000
	Less: Inter segment revenue	475000000	475000000
	Revenue from operations	11989300000	48335200000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Abrasives	335000000	1514300000
2	Ceramics	737600000	2864500000
3	Electromineral	90400000	1774400000
4	Others	-42400000	-135400000
	Total Profit before tax	1120600000	6017800000
	i. Finance cost	31300000	31300000
	ii. Other Unallocable Expenditure net off Unallocable income	155700000	155700000
	Profit before tax	933600000	5267900000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Abrasives	17659800000	17659800000
2	Ceramics	9634700000	9634700000
3	Electromineral	11743000000	11743000000
4	Others	7395300000	7395300000
	Total Segment Asset	46432800000	46432800000
	Un-allocable Assets	0	0
	Net Segment Asset	46432800000	46432800000
4	Segment Liabilities
	Segment Liabilities
1	Abrasives	2444000000	2444000000
2	Ceramics	1573400000	1573400000
3	Electromineral	1896000000	1896000000
4	Others	3760900000	3760900000
	Total Segment Liabilities	9674300000	9674300000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	9674300000	9674300000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	Segment n1. Profit before tax before exceptional n2. Other segment asset & liabilitie incldues unallocable. n

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	Remeasurement of the defined benefit plan	-6300000	-8600000
2	Share of Joint ventures/associate - Adjustments net of tax - Remeasurement onn defined benefit plan	-2800000	-3100000
	Total Amount of items that will not be reclassified to profit and loss	-9100000	-11700000
2	Income tax relating to items that will not be reclassified to profit or loss	-8400000	-8400000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating the financial statements of foreign operations	1962600000	923800000
2	Valuation of cash flow hedges	1600000	-800000
3	Share of Joint ventures/associate - Adjustments net of tax	100000	9900000
	Total Amount of items that will be reclassified to profit and loss	1964300000	932900000
4	Income tax relating to items that will be reclassified to profit or loss	400000	-200000
5	Total Other comprehensive income	1963200000	929800000

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			4226600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			139700000
	Adjustments for decrease (increase) in inventories			-1560000000
	Adjustments for decrease (increase) in trade receivables, current			-556900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-122800000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-70100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			44700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			124200000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2120300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			-141600000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-76500000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			800000
	Adjustments for dividend income			13200000
	Adjustments for interest income			290900000
	Adjustments for share-based payments			106400000
	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			47600000
	Other adjustments to reconcile profit (loss)			1041300000
	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)			793400000
	Net cash flows from (used in) operations			5020000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1977700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3042300000
	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			584300000
	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			9100000
	Purchase of property, plant and equipment			2740500000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			35900000
	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			173200000
	Interest received			285200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-932600000
	Net cash flows from (used in) investing activities	-3825800000
	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			86000000
	Repayments of borrowings			63000000
	Payments of lease liabilities			161300000
	Dividends paid			912000000
	Interest paid			93200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-10300000
	Net cash flows from (used in) financing activities			-1099300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1882800000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			113300000
	Net increase (decrease) in cash and cash equivalents			-1769500000
	Cash and cash equivalents cash flow statement at beginning of period			5548800000
	Cash and cash equivalents cash flow statement at end of period			3779300000