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	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	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

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	6660000000	25600000000
	Other income	570000000	4380000000
	Total income	7230000000	29980000000
2	Expenses
(a)	Cost of materials consumed	2360000000	10590000000
(b)	Purchases of stock-in-trade	70000000	290000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1040000000	630000000
(d)	Employee benefit expense	720000000	2930000000
(e)	Finance costs	20000000	110000000
(f)	Depreciation, depletion and amortisation expense	250000000	900000000
(f)	Other Expenses
1	Consumption of Stores and Spare Parts	510000000	2100000000
2	Power and Fuel	750000000	3390000000
3	Other Expenses	820000000	3130000000
	Total other expenses	2080000000	8620000000
	Total expenses	6540000000	24070000000
3	Total profit before exceptional items and tax	690000000	5910000000
4	Exceptional items	0	0
5	Total profit before tax	690000000	5910000000
6	Tax expense
7	Current tax	90000000	670000000
8	Deferred tax	110000000	660000000
9	Total tax expenses	200000000	1330000000
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	490000000	4580000000
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	490000000	4580000000
17	Other comprehensive income net of taxes	60000000	30000000
18	Total Comprehensive Income for the period	550000000	4610000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	500000000	4620000000
	Total profit or loss, attributable to non-controlling interests	-10000000	-10000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	60000000	30000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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		58270000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.57	23.65
	Diluted earnings (loss) per share from continuing operations	2.57	23.65
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	2.57	23.65
	Diluted earnings (loss) per share from continuing and discontinued operations	2.57	23.65
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
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.The 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 opinion2.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 nFor Note No. 3-7 will be as per PDF file uploaded in outcome of BM as space is not enough here.

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	10240000000
	Capital work-in-progress	650000000
	Investment property	0
	Goodwill	540000000
	Other intangible assets	160000000
	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	10040000000
	Trade receivables, non-current	0
	Loans, non-current	10000000
	Other non-current financial assets	230000000
	Total non-current financial assets	10280000000
	Deferred tax assets (net)	50000000
	Other non-current assets	960000000
	Total non-current assets	22880000000
2	Current assets
	Inventories	11860000000
	Current financial asset
	Current investments	30200000000
	Trade receivables, current	4680000000
	Cash and cash equivalents	1090000000
	Bank balance other than cash and cash equivalents	730000000
	Loans, current	80000000
	Other current financial assets	410000000
	Total current financial assets	37190000000
	Current tax assets (net)	0
	Other current assets	380000000
	Total current assets	49430000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	72310000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	390000000
	Other equity	58270000000
	Total equity attributable to owners of parent	58660000000
	Non controlling interest	10000000
	Total equity	58670000000
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	30000000
	Deferred tax liabilities (net)	2110000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	2140000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1720000000
	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	2440000000
	Total Trade payable	2640000000
	Other current financial liabilities	1000000000
	Total current financial liabilities	5360000000
	Other current liabilities	700000000
	Provisions, current	450000000
	Current tax liabilities (Net)	4990000000
	Deferred government grants, Current	0
	Total current liabilities	11500000000
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	13640000000
	Total equity and liabilites	72310000000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Other Non Current Assets includes Non Current Tax Assets

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	Graphite and Carbon	6000000000	22480000000
2	Steel	600000000	2270000000
3	Others	60000000	880000000
	Total Segment Revenue	6660000000	25630000000
	Less: Inter segment revenue	0	0
	Revenue from operations	6660000000	25600000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Graphite and Carbon	300000000	1460000000
2	Steel	80000000	280000000
3	Others	10000000	660000000
	Total Profit before tax	390000000	2400000000
	i. Finance cost	20000000	20000000
	ii. Other Unallocable Expenditure net off Unallocable income	-320000000	-320000000
	Profit before tax	690000000	5910000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Graphite and Carbon	26700000000	26700000000
2	Steel	1720000000	1720000000
3	Others	2610000000	2610000000
	Total Segment Asset	31030000000	31030000000
	Un-allocable Assets	41280000000	41280000000
	Net Segment Asset	72310000000	72310000000
4	Segment Liabilities
	Segment Liabilities
1	Graphite and Carbon	3900000000	3900000000
2	Steel	150000000	150000000
3	Others	110000000	110000000
	Total Segment Liabilities	4160000000	4160000000
	Un-allocable Liabilities	9480000000	9480000000
	Net Segment Liabilities	13640000000	13640000000
	Disclosure of notes on segments

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be reclassified to profit or loss (net of tax)	-10000000	-10000000
2	Items that will be reclassified to profit or loss (net of tax)	70000000	40000000
	Total Amount of items that will not be reclassified to profit and loss	60000000	30000000
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
	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	60000000	30000000

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			5910000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			110000000
	Adjustments for decrease (increase) in inventories			1700000000
	Adjustments for decrease (increase) in trade receivables, current			530000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			320000000
	Adjustments for decrease (increase) in other non-current assets			20000000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-300000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1040000000
	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			900000000
	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			70000000
	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)			-3940000000
	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			-60000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			30000000
	Net cash flows from (used in) operations			5940000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			940000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			5000000000
	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			110000000
	Purchase of property, plant and equipment			1680000000
	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			28490000000
	Purchase of other long-term assets			28820000000
	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			-800000000
	Net cash flows from (used in) investing activities	-2020000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			60000000
	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			60000000
	Payments of lease liabilities			0
	Dividends paid			2150000000
	Interest paid			110000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2260000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			720000000
	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			720000000
	Cash and cash equivalents cash flow statement at beginning of period			370000000
	Cash and cash equivalents cash flow statement at end of period			1090000000