Integrated Filing — IndAS

General information about company
Scrip Code	500164
NSE Symbol	GODREJIND
MSEI Symbol	NOTLISTED
ISIN	INE233A01035
Name of company	GODREJ INDUSTRIES 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	08-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	Single segment
Description of single segment	The Company has presented segment information in the Consolidated financial statement which are presented in the same financial report. Accordingly in terms of Ind AS 108 Operating Segments no disclosures related to segments are presented in Standalone financial statements.
Start date and time of board meeting	15-May-2025   16:00:00
End date and time of board meeting	15-May-2025   17:35:00
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)?	Yes
(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?	Yes
(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://www.godrejindustries.com/public/uploads/policies_and_codes/RPTPolicyFeb2025Website.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
NA

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	10864100000	41712100000
	Other income	256800000	1202500000
	Total income	11120900000	42914600000
2	Expenses
(a)	Cost of materials consumed	6439300000	24788300000
(b)	Purchases of stock-in-trade	0	392600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	864100000	-267700000
(d)	Employee benefit expense	616500000	2232700000
(e)	Finance costs	1994500000	7423900000
(f)	Depreciation, depletion and amortisation expense	237500000	968500000
(f)	Other Expenses
1	Other Expenses	1647200000	5474600000
	Total other expenses	1647200000	5474600000
	Total expenses	11799100000	41012900000
3	Total profit before exceptional items and tax	-678200000	1901700000
4	Exceptional items	0	0
5	Total profit before tax	-678200000	1901700000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	5000000	5000000
9	Total tax expenses	5000000	5000000
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	-683200000	1896700000
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	-683200000	1896700000
17	Other comprehensive income net of taxes	-37700000	-41400000
18	Total Comprehensive Income for the period	-720900000	1855300000
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	336800000	336800000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		16714700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-2.03	5.63
	Diluted earnings (loss) per share from continuing operations	-2.03	5.63
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	-2.03	5.63
	Diluted earnings (loss) per share from continuing and discontinued operations	-2.03	5.63
24	Debt equity ratio	0.059	0.059
25	Debt service coverage ratio	0.0062	0.006
26	Interest service coverage ratio	0.0077	0.014
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	13728600000
	Capital work-in-progress	781000000
	Investment property	5865700000
	Goodwill	202600000
	Other intangible assets	728700000
	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	83536600000
	Trade receivables, non-current	0
	Loans, non-current	9100000
	Other non-current financial assets	63800000
	Total non-current financial assets	83609500000
	Deferred tax assets (net)	0
	Other non-current assets	1845400000
	Total non-current assets	106761500000
2	Current assets
	Inventories	5428300000
	Current financial asset
	Current investments	7697800000
	Trade receivables, current	4947700000
	Cash and cash equivalents	2518300000
	Bank balance other than cash and cash equivalents	20800000
	Loans, current	3800000
	Other current financial assets	358600000
	Total current financial assets	15547000000
	Current tax assets (net)	0
	Other current assets	755800000
	Total current assets	21731100000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	128492600000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	336800000
	Other equity	16714700000
	Total equity attributable to owners of parent	17051500000
	Non controlling interest
	Total equity	17051500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	40556600000
	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	40556600000
	Provisions, non-current	284500000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	43800000
	Total non-current liabilities	40884900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	60012000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	370400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	7069400000
	Total Trade payable	7439800000
	Other current financial liabilities	2639300000
	Total current financial liabilities	70091100000
	Other current liabilities	338600000
	Provisions, current	55300000
	Current tax liabilities (Net)	71200000
	Deferred government grants, Current	0
	Total current liabilities	70556200000
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	111441100000
	Total equity and liabilites	128492600000
	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)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	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	Amount of items that will not be reclassified to profit and loss	-37700000	-41400000
	Total Amount of items that will not be reclassified to profit and loss	-37700000	-41400000
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	0	0
5	Total Other comprehensive income	-37700000	-41400000

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			1901700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			7423900000
	Adjustments for decrease (increase) in inventories			-411100000
	Adjustments for decrease (increase) in trade receivables, current			-1622300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-139400000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-2400000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			2064200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			98800000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			968500000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			12400000
	Adjustments for dividend income			0
	Adjustments for interest income			19400000
	Adjustments for share-based payments			35000000
	Adjustments for fair value losses (gains)			-86100000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-433900000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-2500000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			7885700000
	Net cash flows from (used in) operations			9787400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			481300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			9306100000
	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			451800000
	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			22800000
	Purchase of property, plant and equipment			3086900000
	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			95830800000
	Purchase of other long-term assets			107857400000
	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			20000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-15522500000
	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			100000
	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			15282100000
	Repayments of borrowings			0
	Payments of lease liabilities			144500000
	Dividends paid			0
	Interest paid			6808800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			8328900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2112500000
	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			2112500000
	Cash and cash equivalents cash flow statement at beginning of period			405800000
	Cash and cash equivalents cash flow statement at end of period			2518300000