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	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	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

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	20606400000	78635500000
	Other income	159300000	688300000
	Total income	20765700000	79323800000
2	Expenses
(a)	Cost of materials consumed	3653700000	16286200000
(b)	Purchases of stock-in-trade	9525100000	36942600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	436400000	-495500000
(d)	Employee benefit expense	1678800000	6390300000
(e)	Finance costs	99500000	479800000
(f)	Depreciation, depletion and amortisation expense	395800000	1528300000
(f)	Other Expenses
1	Other expenses	2668300000	10630000000
	Total other expenses	2668300000	10630000000
	Total expenses	18457600000	71761700000
3	Total profit before exceptional items and tax	2308100000	7562100000
4	Exceptional items	0	0
5	Total profit before tax	2308100000	7562100000
6	Tax expense
7	Current tax	675100000	2140300000
8	Deferred tax	-84500000	-219000000
9	Total tax expenses	590600000	1921300000
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	1717500000	5640800000
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	1717500000	5640800000
17	Other comprehensive income net of taxes	7400000	-15600000
18	Total Comprehensive Income for the period	1724900000	5625200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1694800000	5559500000
	Total profit or loss, attributable to non-controlling interests	22500000	22500000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1699900000	5542500000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	24900000	82700000
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		32613700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.63	8.64
	Diluted earnings (loss) per share from continuing operations	2.63	8.64
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	2.63	8.64
	Diluted earnings (loss) per share from continuing and discontinued operations	2.63	8.64
24	Debt equity ratio	0.0007	0.0008
25	Debt service coverage ratio	0.0071	0.0114
26	Interest service coverage ratio	0.4151	0.2601
27	Disclosure of notes on financial results		For more details, please refer to the detailed results filed 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	5915700000
	Capital work-in-progress	141700000
	Investment property	0
	Goodwill	12854600000
	Other intangible assets	14179600000
	Intangible assets under development	201300000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	105500000
	Loans, non-current	0
	Other non-current financial assets	153400000
	Total non-current financial assets	258900000
	Deferred tax assets (net)	128500000
	Other non-current assets	792900000
	Total non-current assets	34473200000
2	Current assets
	Inventories	8816700000
	Current financial asset
	Current investments	7211400000
	Trade receivables, current	6911600000
	Cash and cash equivalents	2036800000
	Bank balance other than cash and cash equivalents	1493600000
	Loans, current	1300000
	Other current financial assets	365700000
	Total current financial assets	18020400000
	Current tax assets (net)	7600000
	Other current assets	1979900000
	Total current assets	28824600000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	63297800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1287600000
	Other equity	32613700000
	Total equity attributable to owners of parent	33901300000
	Non controlling interest	4576200000
	Total equity	38477500000
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	1391200000
	Total non-current financial liabilities	1550600000
	Provisions, non-current	1792500000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	3343100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2998100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2578700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	11368800000
	Total Trade payable	13947500000
	Other current financial liabilities	1020800000
	Total current financial liabilities	17966400000
	Other current liabilities	1469000000
	Provisions, current	1547500000
	Current tax liabilities (Net)	494300000
	Deferred government grants, Current	0
	Total current liabilities	21477200000
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	24820300000
	Total equity and liabilites	63297800000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	(a) Electric Consumer Durables	16029200000	60100000000
2	(b) Lighting Products	2760700000	10202700000
3	(c) Butterfly Products	1816500000	8332800000
	Total Segment Revenue	20606400000	78635500000
	Less: Inter segment revenue	0	0
	Revenue from operations	20606400000	78635500000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	(a) Electric Consumer Durables	2675100000	9283300000
2	(b) Lighting Products	439500000	1196300000
3	(c) Butterfly Products	122600000	463800000
	Total Profit before tax	3237200000	10943400000
	i. Finance cost	99500000	99500000
	ii. Other Unallocable Expenditure net off Unallocable income	829700000	829700000
	Profit before tax	2308000000	7562100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	(a) Electric Consumer Durables	16622200000	16622200000
2	(b) Lighting Products	3450300000	3450300000
3	(c) Butterfly Products	4652000000	4652000000
	Total Segment Asset	24724500000	24724500000
	Un-allocable Assets	38573300000	38573300000
	Net Segment Asset	63297800000	63297800000
4	Segment Liabilities
	Segment Liabilities
1	(a) Electric Consumer Durables	14598600000	14598600000
2	(b) Lighting Products	3852800000	3852800000
3	(c) Butterfly Products	1399200000	1399200000
	Total Segment Liabilities	19850600000	19850600000
	Un-allocable Liabilities	4969700000	4969700000
	Net Segment Liabilities	24820300000	24820300000
	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	9900000	-24500000
	Total Amount of items that will not be reclassified to profit and loss	9900000	-24500000
2	Income tax relating to items that will not be reclassified to profit or loss	2500000	-8900000
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	7400000	-15600000

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			7562100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			479800000
	Adjustments for decrease (increase) in inventories			-512300000
	Adjustments for decrease (increase) in trade receivables, current			297300000
	Adjustments for decrease (increase) in trade receivables, non-current			21000000
	Adjustments for decrease (increase) in other current assets			-221100000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			239700000
	Adjustments for other financial assets, current			-163200000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			805800000
	Adjustments for increase (decrease) in trade payables, non-current			19100000
	Adjustments for increase (decrease) in other current liabilities			1283300000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1528300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-516700000
	Adjustments for provisions, non-current			-144800000
	Adjustments for other financial liabilities, current			-78200000
	Adjustments for other financial liabilities, non-current			-863300000
	Adjustments for unrealised foreign exchange losses gains			1800000
	Adjustments for dividend income			0
	Adjustments for interest income			316600000
	Adjustments for share-based payments			88600000
	Adjustments for fair value losses (gains)			-364700000
	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)			10100000
	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)			1593900000
	Net cash flows from (used in) operations			9156000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1781800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			7374200000
	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			67300000
	Purchase of property, plant and equipment			1095000000
	Proceeds from sales of investment property			41200000
	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			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			276600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-601100000
	Net cash flows from (used in) investing activities	-1311000000
	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			3000000000
	Payments of lease liabilities			527800000
	Dividends paid			1929700000
	Interest paid			493300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-5746900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			316300000
	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			316300000
	Cash and cash equivalents cash flow statement at beginning of period			1720600000
	Cash and cash equivalents cash flow statement at end of period			2036900000