Integrated Filing — IndAS



General information about company
Scrip Code 532482
NSE Symbol GRANULES
MSEI Symbol NOTLISTED
ISIN INE101D01020
Name of company GRANULES 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-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 Pharmaceutical
Start date and time of board meeting 28-May-2025   11:00:00
End date and time of board meeting 28-May-2025   13:00:00
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 11974290000 44816080000
Other income 19240000 129190000
Total income 11993530000 44945270000
2 Expenses
(a) Cost of materials consumed 4346950000 17249370000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 36810000 7620000
(d) Employee benefit expense 1691190000 6598040000
(e) Finance costs 239810000 1032380000
(f) Depreciation, depletion and amortisation expense 634990000 2255010000
(f) Other Expenses
1 Other Expenses 3375760000 11508690000
Total other expenses 3375760000 11508690000
Total expenses 10325510000 38651110000
3 Total profit before exceptional items and tax 1668020000 6294160000
4 Exceptional items 307500000 307500000
5 Total profit before tax 1975520000 6601660000
6 Tax expense
7 Current tax 617860000 1828030000
8 Deferred tax -162650000 -241530000
9 Total tax expenses 455210000 1586500000
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 1520310000 5015160000
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 1520310000 5015160000
17 Other comprehensive income net of taxes 105940000 270230000
18 Total Comprehensive Income for the period 1626250000 5285390000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1520310000 5015160000
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 105940000 270230000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 242540000 242540000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 36913240000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.27 20.69
Diluted earnings (loss) per share from continuing operations 6.27 20.68
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 6.27 20.69
Diluted earnings (loss) per share from continuing and discontinued operations 6.27 20.68
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 22174240000
Capital work-in-progress 4369480000
Investment property 0
Goodwill 0
Other intangible assets 2090420000
Intangible assets under development 32450000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 220390000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 205110000
Total non-current financial assets 425500000
Deferred tax assets (net) 678310000
Other non-current assets 1600400000
Total non-current assets 31370800000
2 Current assets
Inventories 13428190000
Current financial asset
Current investments 0
Trade receivables, current 9422180000
Cash and cash equivalents 4661140000
Bank balance other than cash and cash equivalents 1302610000
Loans, current 0
Other current financial assets 14500000
Total current financial assets 15400430000
Current tax assets (net) 0
Other current assets 2326190000
Total current assets 31154810000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 62525610000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 242540000
Other equity 36913240000
Total equity attributable to owners of parent 37155780000
Non controlling interest 0
Total equity 37155780000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3115110000
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 1591920000
Total non-current financial liabilities 4707030000
Provisions, non-current 317600000
Deferred tax liabilities (net) 313590000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 5338220000
Current liabilities
Current financial liabilities
Borrowings, current 9742750000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 64140000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 7196550000
Total Trade payable 7260690000
Other current financial liabilities 259800000
Total current financial liabilities 17263240000
Other current liabilities 2269130000
Provisions, current 316820000
Current tax liabilities (Net) 182420000
Deferred government grants, Current 0
Total current liabilities 20031610000
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 25369830000
Total equity and liabilites 62525610000
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 Items that will not reclassified to profit and loss 20670000 20670000
Total Amount of items that will not be reclassified to profit and loss 20670000 20670000
2 Income tax relating to items that will not be reclassified to profit or loss 5290000 5290000
3 Amount of items that will be reclassified to profit and loss
1 Items that will reclassified to profit and loss 130960000 263320000
Total Amount of items that will be reclassified to profit and loss 130960000 263320000
4 Income tax relating to items that will be reclassified to profit or loss 40400000 8470000
5 Total Other comprehensive income 105940000 270230000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 6601660000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1032380000
Adjustments for decrease (increase) in inventories -205690000
Adjustments for decrease (increase) in trade receivables, current 358840000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -130160000
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 37190000
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 2255010000
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 44960000
Adjustments for dividend income 0
Adjustments for interest income 37430000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
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) 146430000
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) 3501530000
Net cash flows from (used in) operations 10103190000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1437530000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 8665660000
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 0
Purchase of property, plant and equipment 5716940000
Proceeds from sales of investment property 17030000
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 35960000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1248910000
Net cash flows from (used in) investing activities -6912860000
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 49980000
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 24008690000
Repayments of borrowings 23407840000
Payments of lease liabilities 177700000
Dividends paid 363550000
Interest paid 1034640000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -925060000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 827740000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 22400000
Net increase (decrease) in cash and cash equivalents 850140000
Cash and cash equivalents cash flow statement at beginning of period 3811000000
Cash and cash equivalents cash flow statement at end of period 4661140000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S.R. BATLIBOI & ASSOCIATES Yes 31-Jul-2027