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	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   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

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	18877900000	67674900000
	Other income	776500000	2206200000
	Total income	19654400000	69881100000
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	1243200000	4103600000
(e)	Finance costs	36700000	123200000
(f)	Depreciation, depletion and amortisation expense	415400000	1236400000
(f)	Other Expenses
1	Excise Duty	3144000000	11564700000
2	Other expenses	2449100000	7705300000
	Total other expenses	5593100000	19270000000
	Total expenses	16639200000	57260300000
3	Total profit before exceptional items and tax	3015200000	12620800000
4	Exceptional items	0	0
5	Total profit before tax	3015200000	12620800000
6	Tax expense
7	Current tax	719800000	3046300000
8	Deferred tax	78200000	135300000
9	Total tax expenses	798000000	3181600000
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	2217200000	9439200000
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	722400000	2089700000
16	Total profit (loss) for period	2796100000	10723100000
17	Other comprehensive income net of taxes	1679600000	3511500000
18	Total Comprehensive Income for the period	4475700000	14234600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2792900000	10720300000
	Total profit or loss, attributable to non-controlling interests	3200000	3200000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	4472500000	14231800000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	3200000	2800000
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		52354200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	56.65	222.35
	Diluted earnings (loss) per share from continuing operations	56.65	222.35
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-2.77	-15.54
	Diluted earnings (loss) per share from discontinued operations	-2.77	-15.54
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	53.88	206.81
	Diluted earnings (loss) per share from continuing and discontinued operations	53.88	206.81
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes to audited consolidated financial results: n 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 of Godfrey Phillips India Limited, at its meeting held on April 12, 2024, had decided to exit from carrying out the business operations of its Retail Business Division being operated under the name 24Seven. Subsequently, the Group 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 consolidated 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	5544400000
	Capital work-in-progress	227000000
	Investment property	398200000
	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	30182900000
	Trade receivables, non-current	0
	Loans, non-current	242000000
	Other non-current financial assets	109600000
	Total non-current financial assets	30534500000
	Deferred tax assets (net)	0
	Other non-current assets	2844500000
	Total non-current assets	39669800000
2	Current assets
	Inventories	19970800000
	Current financial asset
	Current investments	1790000000
	Trade receivables, current	5163500000
	Cash and cash equivalents	142500000
	Bank balance other than cash and cash equivalents	160600000
	Loans, current	51900000
	Other current financial assets	489900000
	Total current financial assets	7798400000
	Current tax assets (net)	0
	Other current assets	2182900000
	Total current assets	29952100000
3	Non-current assets classified as held for sale	68500000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	69690400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	104000000
	Other equity	52354200000
	Total equity attributable to owners of parent	52458200000
	Non controlling interest	66800000
	Total equity	52525000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	14900000
	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	2835200000
	Total non-current financial liabilities	2850100000
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	2850100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	292200000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	249300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4746900000
	Total Trade payable	4996200000
	Other current financial liabilities	1428200000
	Total current financial liabilities	6716600000
	Other current liabilities	7445600000
	Provisions, current	0
	Current tax liabilities (Net)	45200000
	Deferred government grants, Current	0
	Total current liabilities	14207400000
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	17165400000
	Total equity and liabilites	69690400000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

The Board of Directors of Godfrey Phillips India Limited, at its meeting held on April 12, 2024, had decided to exit from carrying out the business operations of its Retail Business Division being operated under the name 24Seven. Subsequently, the Group 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 consolidated 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		Consolidated	Consolidated
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)	219000000	779300000
	Total Segment Revenue	18877900000	67674900000
	Less: Inter segment revenue	0	0
	Revenue from operations	18877900000	67674900000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Cigarettes, Tobacco and related Products	2441700000	10603600000
2	Others (Refer Note)	43300000	83900000
	Total Profit before tax	2485000000	10687500000
	i. Finance cost	4100000	4100000
	ii. Other Unallocable Expenditure net off Unallocable income	-1256700000	-1256700000
	Profit before tax	3737600000	14710500000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Cigarettes, Tobacco and related Products	35281000000	35281000000
2	Others (Refer Note)	9453900000	9453900000
	Total Segment Asset	44734900000	44734900000
	Un-allocable Assets	24955500000	24955500000
	Net Segment Asset	69690400000	69690400000
4	Segment Liabilities
	Segment Liabilities
1	Cigarettes, Tobacco and related Products	15030300000	15030300000
2	Others (Refer Note)	134100000	134100000
	Total Segment Liabilities	15164400000	15164400000
	Un-allocable Liabilities	2001000000	2001000000
	Net Segment Liabilities	17165400000	17165400000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

The Board of Directors of Godfrey Phillips India Limited, at its meeting held on April 12, 2024, had decided to exit from carrying out the business operations of its Retail Business Division being operated under the name 24Seven. Subsequently, the Group 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 consolidated 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	Consolidated	Consolidated
	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	63400000	11100000
2	(b) Changes in fair value of equity instruments through other comprehensive income	1904500000	3672300000
	Total Amount of items that will not be reclassified to profit and loss	1967900000	3683400000
2	Income tax relating to items that will not be reclassified to profit or loss	288300000	171900000
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	1679600000	3511500000

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			12620800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			163400000
	Adjustments for decrease (increase) in inventories			-5554900000
	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			-220600000
	Adjustments for decrease (increase) in other non-current assets			-588200000
	Adjustments for other financial assets, non-current			-92200000
	Adjustments for other financial assets, current			-171400000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			438300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1254300000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1279600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			244200000
	Adjustments for provisions, current			-107000000
	Adjustments for provisions, non-current			-9700000
	Adjustments for other financial liabilities, current			924400000
	Adjustments for other financial liabilities, non-current			8400000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			157900000
	Adjustments for share-based payments			40200000
	Adjustments for fair value losses (gains)			110300000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-1786100000
	Other adjustments to reconcile profit (loss)			-1076800000
	Other adjustments for non-cash items			-142900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-8904000000
	Net cash flows from (used in) operations			3716800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2644300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1072500000
	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			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			77900000
	Purchase of property, plant and equipment			1677500000
	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			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			1934400000
	Interest received			155800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-55600000
	Net cash flows from (used in) investing activities	4023300000
	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			274400000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			333600000
	Dividends paid			4692600000
	Interest paid			161900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-4913700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			182100000
	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			182100000
	Cash and cash equivalents cash flow statement at beginning of period			-247300000
	Cash and cash equivalents cash flow statement at end of period			-65200000