Integrated Filing — IndAS

General information about company
Scrip Code	524091
NSE Symbol	CARYSIL
MSEI Symbol	NA
ISIN	INE482D01024
Name of company	CARYSIL 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	19-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-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	Single segment
Description of single segment	Manufacturing of Kitchen and Bath Products
Start date and time of board meeting	19-May-2025   17:40:00
End date and time of board meeting	19-May-2025   20:25:00
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	2041800000	8155700000
	Other income	22900000	98300000
	Total income	2064700000	8254000000
2	Expenses
(a)	Cost of materials consumed	752100000	3081400000
(b)	Purchases of stock-in-trade	242800000	945000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-58600000	-256100000
(d)	Employee benefit expense	200400000	794400000
(e)	Finance costs	54200000	234000000
(f)	Depreciation, depletion and amortisation expense	82200000	359000000
(f)	Other Expenses
1	Other expenses	555800000	2217800000
	Total other expenses	555800000	2217800000
	Total expenses	1828900000	7375500000
3	Total profit before exceptional items and tax	235800000	878500000
4	Exceptional items	0	0
5	Total profit before tax	235800000	878500000
6	Tax expense
7	Current tax	43400000	230600000
8	Deferred tax	4200000	4700000
9	Total tax expenses	47600000	235300000
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	188200000	643200000
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	188200000	643200000
17	Other comprehensive income net of taxes	-13600000	-39200000
18	Total Comprehensive Income for the period	174600000	604000000
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	56800000	56800000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.55	22.75
	Diluted earnings (loss) per share from continuing operations	6.53	22.41
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	6.55	22.75
	Diluted earnings (loss) per share from continuing and discontinued operations	6.53	22.41
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	2493200000
	Capital work-in-progress	118300000
	Investment property
	Goodwill	1135300000
	Other intangible assets	379400000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method	131000000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	6100000
	Other non-current financial assets	183300000
	Total non-current financial assets	189400000
	Deferred tax assets (net)
	Other non-current assets	142200000
	Total non-current assets	4588800000
2	Current assets
	Inventories	2211400000
	Current financial asset
	Current investments	0
	Trade receivables, current	1460100000
	Cash and cash equivalents	128500000
	Bank balance other than cash and cash equivalents	551700000
	Loans, current	3100000
	Other current financial assets	97600000
	Total current financial assets	2241000000
	Current tax assets (net)	526100000
	Other current assets	285600000
	Total current assets	5264100000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	9852900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	56800000
	Other equity	5208300000
	Total equity attributable to owners of parent	5265100000
	Non controlling interest	48300000
	Total equity	5313400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	892600000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	65900000
	Total non-current financial liabilities	958500000
	Provisions, non-current	20400000
	Deferred tax liabilities (net)	63600000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	1042500000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1761900000
	Trade payables, 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	798400000
	Total Trade payable	798400000
	Other current financial liabilities	25500000
	Total current financial liabilities	2585800000
	Other current liabilities	264300000
	Provisions, current	26300000
	Current tax liabilities (Net)	620600000
	Deferred government grants, Current
	Total current liabilities	3497000000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	4539500000
	Total equity and liabilites	9852900000
	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)
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of defined benefit plans (net of taxes)	200000	-2400000
	Total Amount of items that will not be reclassified to profit and loss	200000	-2400000
2	Income tax relating to items that will not be reclassified to profit or loss	0	-600000
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	13800000	37400000
5	Total Other comprehensive income	-13600000	-39200000

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			878500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			234000000
	Adjustments for decrease (increase) in inventories			-479600000
	Adjustments for decrease (increase) in trade receivables, current			-787900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			11500000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-103600000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			359000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			14600000
	Adjustments for provisions, current			11500000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			78800000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-37500000
	Adjustments for dividend income			0
	Adjustments for interest income			45600000
	Adjustments for share-based payments			500000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			-3500000
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-740800000
	Net cash flows from (used in) operations			137700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			206500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-68800000
	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			2900000
	Purchase of property, plant and equipment			473000000
	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			0
	Interest received			45600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-424500000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			34100000
	Proceeds from issuing shares			1218300000
	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			327700000
	Payments of lease liabilities			34200000
	Dividends paid			56800000
	Interest paid			231200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			534300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			41000000
	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			41000000
	Cash and cash equivalents cash flow statement at beginning of period			87500000
	Cash and cash equivalents cash flow statement at end of period			128500000