Integrated Filing — IndAS

General information about company
Scrip Code	539876
NSE Symbol	CROMPTON
MSEI Symbol	NOTLISTED
ISIN	INE299U01018
Name of company	Crompton Greaves Consumer Electricals 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	29-Apr-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	15-May-2025   11:00:00
End date and time of board meeting	15-May-2025   15:35:00
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	2025-05-15
Indicate Company website link for updated RPT policy of the Company	https://www.crompton.co.in/pages/corporate-governance
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	18785000000	70282900000
	Other income	155700000	632000000
	Total income	18940700000	70914900000
2	Expenses
(a)	Cost of materials consumed	2819800000	11855200000
(b)	Purchases of stock-in-trade	9375900000	36447900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	333400000	-694300000
(d)	Employee benefit expense	1439700000	5348900000
(e)	Finance costs	89700000	427900000
(f)	Depreciation, depletion and amortisation expense	228300000	842100000
(f)	Other Expenses
1	Other Expenses	2359200000	9131300000
	Total other expenses	2359200000	9131300000
	Total expenses	16646000000	63359000000
3	Total profit before exceptional items and tax	2294700000	7555900000
4	Exceptional items	0	0
5	Total profit before tax	2294700000	7555900000
6	Tax expense
7	Current tax	637900000	2010100000
8	Deferred tax	-48600000	-86000000
9	Total tax expenses	589300000	1924100000
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	1705400000	5631800000
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	1705400000	5631800000
17	Other comprehensive income net of taxes	-2000000	-21200000
18	Total Comprehensive Income for the period	1703400000	5610600000
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	1287600000	1287600000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		34752900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.65	8.85
	Diluted earnings (loss) per share from continuing operations	2.65	8.75
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	2.65	8.85
	Diluted earnings (loss) per share from continuing and discontinued operations	2.65	8.75
24	Debt equity ratio	0.0008	0.0008
25	Debt service coverage ratio	0.0065	0.0201
26	Interest service coverage ratio	0.4258	0.2701
27	Disclosure of notes on financial results		For more details, please refer detailed results uploaded on May 15, 2025 in pdf form.

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	4085900000
	Capital work-in-progress	63000000
	Investment property	0
	Goodwill	7794100000
	Other intangible assets	819500000
	Intangible assets under development	167700000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	19282100000
	Trade receivables, non-current	105500000
	Loans, non-current	0
	Other non-current financial assets	92200000
	Total non-current financial assets	19479800000
	Deferred tax assets (net)	642400000
	Other non-current assets	774000000
	Total non-current assets	33826400000
2	Current assets
	Inventories	7719200000
	Current financial asset
	Current investments	6179800000
	Trade receivables, current	6031600000
	Cash and cash equivalents	1938000000
	Bank balance other than cash and cash equivalents	1450400000
	Loans, current	0
	Other current financial assets	351200000
	Total current financial assets	15951000000
	Current tax assets (net)	0
	Other current assets	1908100000
	Total current assets	25578300000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	59404700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1287600000
	Other equity	34752900000
	Total equity attributable to owners of parent	36040500000
	Non controlling interest
	Total equity	36040500000
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	159400000
	Total Trade payable	159400000
	Other non-current financial liabilities	0
	Total non-current financial liabilities	159400000
	Provisions, non-current	1765200000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	1323300000
	Total non-current liabilities	3247900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2998100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2359000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	10893600000
	Total Trade payable	13252600000
	Other current financial liabilities	612500000
	Total current financial liabilities	16863200000
	Other current liabilities	1657600000
	Provisions, current	1122000000
	Current tax liabilities (Net)	473500000
	Deferred government grants, Current	0
	Total current liabilities	20116300000
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	23364200000
	Total equity and liabilites	59404700000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	(a) Electric Consumer Durables	16029200000	60100000000
2	(b) Lighting Products	2755800000	10182900000
	Total Segment Revenue	18785000000	70282900000
	Less: Inter segment revenue	0	0
	Revenue from operations	18785000000	70282900000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	(a) Electric Consumer Durables	2675100000	9283300000
2	(b) Lighting Products	439400000	1196800000
	Total Profit before tax	3114500000	10480100000
	i. Finance cost	89700000	89700000
	ii. Other Unallocable Expenditure net off Unallocable income	730100000	730100000
	Profit before tax	2294700000	7555900000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	(a) Electric Consumer Durables	16622200000	16622200000
2	(b) Lighting Products	3166600000	3166600000
	Total Segment Asset	19788800000	19788800000
	Un-allocable Assets	39615900000	39615900000
	Net Segment Asset	59404700000	59404700000
4	Segment Liabilities
	Segment Liabilities
1	(a) Electric Consumer Durables	14598600000	14598600000
2	(b) Lighting Products	3766800000	3766800000
	Total Segment Liabilities	18365400000	18365400000
	Un-allocable Liabilities	4998800000	4998800000
	Net Segment Liabilities	23364200000	23364200000
	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 subsequently to profit or (loss)	-2600000	-32000000
	Total Amount of items that will not be reclassified to profit and loss	-2600000	-32000000
2	Income tax relating to items that will not be reclassified to profit or loss	-600000	-10800000
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	0	0
5	Total Other comprehensive income	-2000000	-21200000

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			7555900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			427900000
	Adjustments for decrease (increase) in inventories			-739200000
	Adjustments for decrease (increase) in trade receivables, current			-230400000
	Adjustments for decrease (increase) in trade receivables, non-current			21000000
	Adjustments for decrease (increase) in other current assets			-315400000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			235500000
	Adjustments for other financial assets, current			-152600000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1528200000
	Adjustments for increase (decrease) in trade payables, non-current			19100000
	Adjustments for increase (decrease) in other current liabilities			1170800000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			842100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-25000000
	Adjustments for provisions, non-current			-145300000
	Adjustments for other financial liabilities, current			-815400000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			1600000
	Adjustments for dividend income			0
	Adjustments for interest income			294000000
	Adjustments for share-based payments			101100000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-299200000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1330800000
	Net cash flows from (used in) operations			8886700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1726200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			7160500000
	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			45400000
	Purchase of property, plant and equipment			973700000
	Proceeds from sales of investment property			0
	Purchase of investment property			-406900000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			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			0
	Interest received			251900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-600000000
	Net cash flows from (used in) investing activities	-869500000
	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			203800000
	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			100000
	Repayments of borrowings			3000100000
	Payments of lease liabilities			481500000
	Dividends paid			1929700000
	Interest paid			453500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-5660900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			630100000
	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			630100000
	Cash and cash equivalents cash flow statement at beginning of period			0
	Cash and cash equivalents cash flow statement at end of period			630100000