Integrated Filing — IndAS

General information about company
Scrip Code	500163
NSE Symbol	GODFRYPHLP
MSEI Symbol	NOTLISTED
ISIN	INE260B01028
Name of company	GODFREY PHILLIPS 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	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	Multi segment
Description of single segment
Start date and time of board meeting	15-May-2025   16:00:00
End date and time of board meeting	15-May-2025   17:00:00
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	2024-12-18
Indicate Company website link for updated RPT policy of the Company	https://www.godfreyphillips.co.in/sustainabililty/policies
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	18865300000	67584900000
	Other income	1137300000	4139400000
	Total income	20002600000	71724300000
2	Expenses
(a)	Cost of materials consumed	4289300000	15114400000
(b)	Purchases of stock-in-trade	5389600000	18422200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-328100000	-1009500000
(d)	Employee benefit expense	1199500000	3901100000
(e)	Finance costs	36300000	121600000
(f)	Depreciation, depletion and amortisation expense	405400000	1197000000
(f)	Other Expenses
1	Excise duty	3144000000	11564700000
2	Other expenses	2475200000	7992300000
	Total other expenses	5619200000	19557000000
	Total expenses	16611200000	57303800000
3	Total profit before exceptional items and tax	3391400000	14420500000
4	Exceptional items	0	0
5	Total profit before tax	3391400000	14420500000
6	Tax expense
7	Current tax	765700000	3067300000
8	Deferred tax	74900000	115400000
9	Total tax expenses	840600000	3182700000
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	2550800000	11237800000
12	Profit (loss) from discontinued operations before tax	-191800000	-1076800000
13	Tax expense of discontinued operations	-48300000	-271000000
14	Net profit (loss) from discontinued operation after tax	-143500000	-805800000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	2407300000	10432000000
17	Other comprehensive income net of taxes	47300000	8500000
18	Total Comprehensive Income for the period	2454600000	10440500000
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	103988000	103988000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		43987100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	49.06	216.14
	Diluted earnings (loss) per share from continuing operations	49.06	216.14
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-2.76	-15.5
	Diluted earnings (loss) per share from discontinued operations	-2.76	-15.5
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	46.3	200.64
	Diluted earnings (loss) per share from continuing and discontinued operations	46.3	200.64
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes to audited standalone financial results: n1. The above results are as per Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended and have been taken on record by the Board of Directors at its meeting held on May 15, 2025 after being reviewed by the Audit Committee. n n2. These financial results have been prepared in accordance with the requirements of Indian Accounting Standards (Ind AS) as prescribed under section 133 of Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended. n n3. The figures for the quarter ended 31.03.2025 and the corresponding quarter ended 31.03.2024 are the balancing figures between the audited figures in respect of full financial year and the published year to date figures upto the third quarter of the respective financial years. n n4. The Board of Directors, at its meeting held on April 12, 2024, had decided to exit from carrying out the business operations of the Company’s Retail Business Division being operated under the name 24Seven. Subsequently, the Company has undertaken the necessary formalities for an orderly exit and have closed the operations of the said division during the quarter ended March 31, 2025. Accordingly, the said retail business has been classified as discontinued operations in accordance with Ind AS 105 Non-Current Assets Held for Sale and Discontinued Operations in these financial results and is no longer considered as a separate segment. The previous period figures have been restated to give effect to the presentation requirements of Ind AS 105. n n5. The Board of Directors of the Company have recommended Final Dividend of Rs.60 per equity share of Rs 2 each for the financial year 2024 25. Further, the Board of Directors at its meeting held on November 19, 2024 declared an Interim Dividend of Rs. 35 per equity share of Rs 2 each for the financial year 2024 25, which has been subsequently paid, thus, the total dividend for the financial year 2024 25 amounts to Rs. 95 per equity share of Rs 2 each.

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	5180400000
	Capital work-in-progress	212300000
	Investment property	385500000
	Goodwill	0
	Other intangible assets	119700000
	Intangible assets under development	1500000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	22100900000
	Trade receivables, non-current	0
	Loans, non-current	340600000
	Other non-current financial assets	51900000
	Total non-current financial assets	22493400000
	Deferred tax assets (net)	231900000
	Other non-current assets	2556700000
	Total non-current assets	31181400000
2	Current assets
	Inventories	19316500000
	Current financial asset
	Current investments	1789300000
	Trade receivables, current	5163500000
	Cash and cash equivalents	28400000
	Bank balance other than cash and cash equivalents	136800000
	Loans, current	51300000
	Other current financial assets	245900000
	Total current financial assets	7415200000
	Current tax assets (net)	0
	Other current assets	2163700000
	Total current assets	28895400000
3	Non-current assets classified as held for sale	68500000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	60145300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	104000000
	Other equity	43987100000
	Total equity attributable to owners of parent	44091100000
	Non controlling interest
	Total equity	44091100000
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	1656300000
	Total non-current financial liabilities	1656300000
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1656300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	292300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	235600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4869100000
	Total Trade payable	5104700000
	Other current financial liabilities	1138200000
	Total current financial liabilities	6535200000
	Other current liabilities	7710100000
	Provisions, current	0
	Current tax liabilities (Net)	44700000
	Deferred government grants, Current	0
	Total current liabilities	14290000000
3	Liabilities directly associated with assets in disposal group classified as held for sale	107900000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	16054200000
	Total equity and liabilites	60145300000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

The Board of Directors, at its meeting held on April 12, 2024, had decided to exit from carrying out the business operations of the Company’s Retail Business Division being operated under the name 24Seven. Subsequently, the Company has undertaken the necessary formalities for an orderly exit and have closed the operations of the said division during the quarter ended March 31, 2025. Accordingly, the said retail business has been classified as discontinued operations in accordance with Ind AS 105 Non-Current Assets Held for Sale and Discontinued Operations in these financial results and is no longer considered as a separate segment. The previous period figures have been restated to give effect to the presentation requirements of Ind AS 105.

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	Cigarettes, Tobacco and related Products	18658900000	66895600000
2	Others (Refer Note)	206400000	689300000
	Total Segment Revenue	18865300000	67584900000
	Less: Inter segment revenue	0	0
	Revenue from operations	18865300000	67584900000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Cigarettes, Tobacco and related Products	2465800000	10547600000
2	Others (Refer Note)	34700000	5400000
	Total Profit before tax	2500500000	10553000000
	i. Finance cost	3700000	3700000
	ii. Other Unallocable Expenditure net off Unallocable income	-894600000	-894600000
	Profit before tax	3391400000	14420500000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Cigarettes, Tobacco and related Products	34752700000	34752700000
2	Others (Refer Note)	192400000	192400000
	Total Segment Asset	34945100000	34945100000
	Un-allocable Assets	25200200000	25200200000
	Net Segment Asset	60145300000	60145300000
4	Segment Liabilities
	Segment Liabilities
1	Cigarettes, Tobacco and related Products	15095600000	15095600000
2	Others (Refer Note)	129400000	129400000
	Total Segment Liabilities	15225000000	15225000000
	Un-allocable Liabilities	829153000	829153000
	Net Segment Liabilities	16054153000	16054153000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

The Board of Directors, at its meeting held on April 12, 2024, had decided to exit from carrying out the business operations of the Company’s Retail Business Division being operated under the name 24Seven. Subsequently, the Company has undertaken the necessary formalities for an orderly exit and have closed the operations of the said division during the quarter ended March 31, 2025. Accordingly, the said retail business has been classified as discontinued operations in accordance with Ind AS 105 Non-Current Assets Held for Sale and Discontinued Operations in these financial results and is no longer considered as a separate segment. The previous period figures have been restated to give effect to the presentation requirements of Ind AS 105.

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	(a) Gain/(Loss) on remeasurements of the defined benefit/contribution plans	63200000	11400000
	Total Amount of items that will not be reclassified to profit and loss	63200000	11400000
2	Income tax relating to items that will not be reclassified to profit or loss	15900000	2900000
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	47300000	8500000

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			14420500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			161900000
	Adjustments for decrease (increase) in inventories			-5560400000
	Adjustments for decrease (increase) in trade receivables, current			-3459400000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-475800000
	Adjustments for decrease (increase) in other non-current assets			-588200000
	Adjustments for other financial assets, non-current			-186100000
	Adjustments for other financial assets, current			346600000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1416500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1245100000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1240200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			244200000
	Adjustments for provisions, current			-103400000
	Adjustments for provisions, non-current			-7200000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			-3400000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			1940900000
	Adjustments for interest income			154700000
	Adjustments for share-based payments			40200000
	Adjustments for fair value losses (gains)			189400000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-1788100000
	Other adjustments to reconcile profit (loss)			-1076800000
	Other adjustments for non-cash items			-140900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-10601200000
	Net cash flows from (used in) operations			3819300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2672400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1146900000
	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			1000000
	Other cash receipts from sales of equity or debt instruments of other entities			79588300000
	Other cash payments to acquire equity or debt instruments of other entities			76000000000
	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			71900000
	Purchase of property, plant and equipment			1611300000
	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			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			100000000
	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			1940900000
	Interest received			153900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-17200000
	Net cash flows from (used in) investing activities	4025500000
	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			0
	Payments of lease liabilities			333600000
	Dividends paid			4704500000
	Interest paid			161900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			105900000
	Net cash flows from (used in) financing activities			-5094100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			78300000
	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			78300000
	Cash and cash equivalents cash flow statement at beginning of period			-257700000
	Cash and cash equivalents cash flow statement at end of period			-179400000