Integrated Filing — IndAS

General information about company
Scrip Code	505255
NSE Symbol	GMMPFAUDLR
MSEI Symbol	NOTLISTED
ISIN	INE541A01023
Name of company	GMM PFAUDLER 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	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-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	21-May-2025   13:40:00
End date and time of board meeting	21-May-2025   15:45:00
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	8065900000	31986900000
	Other income	-47300000	304100000
	Total income	8018600000	32291000000
2	Expenses
(a)	Cost of materials consumed	2812600000	11881800000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	305000000	689900000
(d)	Employee benefit expense	2226100000	8923700000
(e)	Finance costs	265500000	1031600000
(f)	Depreciation, depletion and amortisation expense	384300000	1444400000
(f)	Other Expenses
1	Labour Charges	343000000	1017300000
2	Other Expenses	1546900000	5863000000
	Total other expenses	1889900000	6880300000
	Total expenses	7883400000	30851700000
3	Total profit before exceptional items and tax	135200000	1439300000
4	Exceptional items	-476600000	-476600000
5	Total profit before tax	-341400000	962700000
6	Tax expense
7	Current tax	23700000	692200000
8	Deferred tax	-85700000	-221200000
9	Total tax expenses	-62000000	471000000
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	-279400000	491700000
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	-279400000	491700000
17	Other comprehensive income net of taxes	347100000	135100000
18	Total Comprehensive Income for the period	67700000	626800000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-269500000	529700000
	Total profit or loss, attributable to non-controlling interests	-9900000	-9900000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	77600000	664800000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-9900000	-38000000
21	Details of equity share capital
	Paid-up equity share capital	89900000	89900000
	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	11.78
	Diluted earnings (loss) per share from continuing operations	-6	11.78
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	11.78
	Diluted earnings (loss) per share from continuing and discontinued operations	-6	11.78
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results		For Notes please refer the Audited Financial Results for the quarter and financial year ended March 31, 2025, uploaded on May 21, 2025 on the Stock Exchanges.

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	3661900000
	Capital work-in-progress	119300000
	Investment property	0
	Goodwill	1090700000
	Other intangible assets	6897600000
	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	100000
	Trade receivables, non-current	0
	Loans, non-current	9400000
	Other non-current financial assets	49700000
	Total non-current financial assets	59200000
	Deferred tax assets (net)	128000000
	Other non-current assets	235600000
	Total non-current assets	12192300000
2	Current assets
	Inventories	5403100000
	Current financial asset
	Current investments	0
	Trade receivables, current	3867900000
	Cash and cash equivalents	4448100000
	Bank balance other than cash and cash equivalents	222900000
	Loans, current	26500000
	Other current financial assets	3120000000
	Total current financial assets	11685400000
	Current tax assets (net)	0
	Other current assets	1285300000
	Total current assets	18373800000
3	Non-current assets classified as held for sale	464700000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	31030800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	89900000
	Other equity	10138000000
	Total equity attributable to owners of parent	10227900000
	Non controlling interest	68200000
	Total equity	10296100000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	4336400000
	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	1596400000
	Total non-current financial liabilities	5932800000
	Provisions, non-current	2855900000
	Deferred tax liabilities (net)	621100000
	Deferred government grants, Non-current	0
	Other non-current liabilities	17900000
	Total non-current liabilities	9427700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2169800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	173300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3832300000
	Total Trade payable	4005600000
	Other current financial liabilities	1003800000
	Total current financial liabilities	7179200000
	Other current liabilities	2457600000
	Provisions, current	1612600000
	Current tax liabilities (Net)	57600000
	Deferred government grants, Current	0
	Total current liabilities	11307000000
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	20734700000
	Total equity and liabilites	31030800000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	1. Total Other Intangible Assests 689.76 = Right of Use Assets 235.27 + Other Intangible Assests 454.49 n n2. Total Other Current Financial Liabilities 100.38 = Lease Liabilities 40.13 + Other Current Financial Liabilities 60.25

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	India	2354000000	8536200000
2	Overseas	5711900000	23450700000
	Total Segment Revenue	8065900000	31986900000
	Less: Inter segment revenue
	Revenue from operations	8065900000	31986900000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	India	198600000	778500000
2	Overseas	-274500000	1215800000
	Total Profit before tax	-75900000	1994300000
	i. Finance cost	265500000	265500000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	-341400000	962700000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	India	6717000000	6717000000
2	Overseas	24313800000	24313800000
	Total Segment Asset	31030800000	31030800000
	Un-allocable Assets	0	0
	Net Segment Asset	31030800000	31030800000
4	Segment Liabilities
	Segment Liabilities
1	India	4255000000	4255000000
2	Overseas	16479700000	16479700000
	Total Segment Liabilities	20734700000	20734700000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	20734700000	20734700000
	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	Actuarial (loss) / gain on gratuity and pension obligations	143100000	101900000
	Total Amount of items that will not be reclassified to profit and loss	143100000	101900000
2	Income tax relating to items that will not be reclassified to profit or loss	42200000	37800000
3	Amount of items that will be reclassified to profit and loss
1	Exchange difference in translating the financial statements of foreign components	246200000	71000000
	Total Amount of items that will be reclassified to profit and loss	246200000	71000000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	347100000	135100000

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			962700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			887000000
	Adjustments for decrease (increase) in inventories			691000000
	Adjustments for decrease (increase) in trade receivables, current			524000000
	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			0
	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			0
	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			1444400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			140000000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-445400000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			5000000
	Adjustments for dividend income			0
	Adjustments for interest income			57500000
	Adjustments for share-based payments			9400000
	Adjustments for fair value losses (gains)			24500000
	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)			0
	Other adjustments for non-cash items			362600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			3585000000
	Net cash flows from (used in) operations			4547700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			766700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3781000000
	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			30700000
	Purchase of property, plant and equipment			629300000
	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			58900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			16700000
	Net cash flows from (used in) investing activities	-523000000
	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			41900000
	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			1489700000
	Repayments of borrowings			2159300000
	Payments of lease liabilities			497400000
	Dividends paid			87800000
	Interest paid			793300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2006200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1251800000
	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			1251800000
	Cash and cash equivalents cash flow statement at beginning of period			3196300000
	Cash and cash equivalents cash flow statement at end of period			4448100000