Integrated Filing — IndAS

General information about company
Scrip Code	509488
NSE Symbol	GRAPHITE
MSEI Symbol	NOTLISTED
ISIN	INE371A01025
Name of company	GRAPHITE INDIA 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-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	14-May-2025   11:45:00
End date and time of board meeting	14-May-2025   13:55:00
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	2025-02-12
Indicate Company website link for updated RPT policy of the Company	https://investors.graphiteindia.com/documents/6804982b58f4c680257c1ac72bPOLICYRELATEDPARTY20250212.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?	No
NOT APPLICABLE

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	6450000000	24200000000
	Other income	540000000	4250000000
	Total income	6990000000	28450000000
2	Expenses
(a)	Cost of materials consumed	2230000000	10300000000
(b)	Purchases of stock-in-trade	70000000	290000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1110000000	730000000
(d)	Employee benefit expense	580000000	2360000000
(e)	Finance costs	10000000	60000000
(f)	Depreciation, depletion and amortisation expense	220000000	810000000
(f)	Other Expenses
1	Consumption of Stores and Spare Parts	500000000	2060000000
2	Power and Fuel	720000000	3290000000
3	Other Expenses	740000000	2860000000
	Total other expenses	1960000000	8210000000
	Total expenses	6180000000	22760000000
3	Total profit before exceptional items and tax	810000000	5690000000
4	Exceptional items	0	0
5	Total profit before tax	810000000	5690000000
6	Tax expense
7	Current tax	90000000	620000000
8	Deferred tax	100000000	550000000
9	Total tax expenses	190000000	1170000000
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	620000000	4520000000
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	620000000	4520000000
17	Other comprehensive income net of taxes	0	-10000000
18	Total Comprehensive Income for the period	620000000	4510000000
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	390000000	390000000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		55430000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.18	23.15
	Diluted earnings (loss) per share from continuing operations	3.18	23.15
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	3.18	23.15
	Diluted earnings (loss) per share from continuing and discontinued operations	3.18	23.15
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	1.1333
26	Interest service coverage ratio	0	0.9764
27	Disclosure of notes on financial results		1. The above standalone financial results of the Company have been prepared in accordance with the Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 (the 'Act') read with Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time and the other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. nThe above results have been reviewed by the Audit Committee and approved by the Board at their respective meetings held on 14th May, 2025. The Auditors of the Company have audited the above financial results for the quarter and year ended 31st March, 2025 in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and issued an unmodified opinion. n2. The figures of the last quarter are the balancing figures between the audited figures in respect of the full financial year up to 31st March and the unaudited published year-to-date figures up to the 31st December, being the date of the end of the third quarter of the financial year which were subject to limited review. n nNote no.3-7 should be as per PDF file. We are not able to paste here due to space not allowed.

Remarks
Debt equity ratio	DEBT LESS CASH EQUIVALANT IS NEGATIVE HENCE NOT APPLICABLE
Debt service coverage ratio	Major decline in finance cost due to lower utilisation of working capital limit .
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	9720000000
	Capital work-in-progress	660000000
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	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	9030000000
	Trade receivables, non-current	0
	Loans, non-current	10000000
	Other non-current financial assets	230000000
	Total non-current financial assets	9270000000
	Deferred tax assets (net)	0
	Other non-current assets	940000000
	Total non-current assets	20590000000
2	Current assets
	Inventories	10880000000
	Current financial asset
	Current investments	29660000000
	Trade receivables, current	4540000000
	Cash and cash equivalents	980000000
	Bank balance other than cash and cash equivalents	730000000
	Loans, current	10000000
	Other current financial assets	410000000
	Total current financial assets	36330000000
	Current tax assets (net)	0
	Other current assets	360000000
	Total current assets	47570000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	68160000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	390000000
	Other equity	55430000000
	Total equity attributable to owners of parent	55820000000
	Non controlling interest
	Total equity	55820000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	0
	Total non-current financial liabilities	0
	Provisions, non-current	0
	Deferred tax liabilities (net)	1920000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1920000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	850000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	200000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2370000000
	Total Trade payable	2570000000
	Other current financial liabilities	940000000
	Total current financial liabilities	4360000000
	Other current liabilities	650000000
	Provisions, current	450000000
	Current tax liabilities (Net)	4960000000
	Deferred government grants, Current	0
	Total current liabilities	10420000000
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	12340000000
	Total equity and liabilites	68160000000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Since there is no separate line item for Non-current Tax Asset amounting to Rs. 75 Crores, same has been grouped with Other Non-current Assets. n n 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	Graphite & Carbon	5800000000	21660000000
2	Steel	600000000	2270000000
3	Others	50000000	300000000
	Total Segment Revenue	6450000000	24230000000
	Less: Inter segment revenue	0	0
	Revenue from operations	6450000000	24200000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Graphite & Carbon	420000000	1780000000
2	Steel	80000000	280000000
3	Others	0	80000000
	Total Profit before tax	500000000	2140000000
	i. Finance cost	10000000	10000000
	ii. Other Unallocable Expenditure net off Unallocable income	-320000000	-320000000
	Profit before tax	810000000	5690000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Graphite & Carbon	24360000000	24360000000
2	Steel	1720000000	1720000000
3	Others	750000000	750000000
	Total Segment Asset	26830000000	26830000000
	Un-allocable Assets	41330000000	41330000000
	Net Segment Asset	68160000000	68160000000
4	Segment Liabilities
	Segment Liabilities
1	Graphite & Carbon	3700000000	3700000000
2	Steel	150000000	150000000
3	Others	110000000	110000000
	Total Segment Liabilities	3960000000	3960000000
	Un-allocable Liabilities	8380000000	8380000000
	Net Segment Liabilities	12340000000	12340000000
	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 (net of tax)	0	-10000000
	Total Amount of items that will not be reclassified to profit and loss	0	-10000000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Amount of items that will be reclassified to profit and loss	0	0
	Total Amount of items that will be reclassified to profit and loss	0	0
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	0	-10000000

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			5690000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			60000000
	Adjustments for decrease (increase) in inventories			1330000000
	Adjustments for decrease (increase) in trade receivables, current			850000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			300000000
	Adjustments for decrease (increase) in other non-current assets			20000000
	Adjustments for other financial assets, non-current			-200000000
	Adjustments for other financial assets, current			-20000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1090000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			390000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			810000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			20000000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			90000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			50000000
	Adjustments for interest income			720000000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-3320000000
	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)			0
	Other adjustments for non-cash items			-20000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			630000000
	Net cash flows from (used in) operations			6320000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			890000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			5430000000
	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			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			70000000
	Purchase of property, plant and equipment			1660000000
	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			28240000000
	Purchase of other long-term assets			29590000000
	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			50000000
	Interest received			630000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-2260000000
	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			0
	Repayments of borrowings			110000000
	Payments of lease liabilities			0
	Dividends paid			2150000000
	Interest paid			60000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2320000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			850000000
	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			850000000
	Cash and cash equivalents cash flow statement at beginning of period			130000000
	Cash and cash equivalents cash flow statement at end of period			980000000