General information about company |
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|---|---|---|---|
| Scrip Code | 500300 | ||
| NSE Symbol | GRASIM | ||
| MSEI Symbol | NOTLISTED | ||
| ISIN | INE047A01021 | ||
| Name of company | GRASIM INDUSTRIES 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 | 22-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 | 22-May-2025 17:15:00 | ||
| End date and time of board meeting | 22-May-2025 19:48:00 | ||
| 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 |
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|---|---|---|---|
| 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 | 442672600000 | 1484778900000 | |
| Other income | 3834100000 | 14590400000 | |
| Total income | 446506700000 | 1499369300000 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 74831500000 | 268232800000 |
| (b) | Purchases of stock-in-trade | 20503100000 | 58581100000 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 2082700000 | -8142400000 |
| (d) | Employee benefit expense | 26850400000 | 97215200000 |
| (e) | Finance costs | 8214200000 | 28022800000 |
| (f) | Depreciation, depletion and amortisation expense | 18313500000 | 64537300000 |
| (f) | Other Expenses | ||
| 1 | Power and Fuel Cost | 62273000000 | 223575400000 |
| 2 | Freight and Handling Expenses | 54885900000 | 187069700000 |
| 3 | Change in Valuation of Liability in respect of Insurance Policies | 33736400000 | 91192800000 |
| 4 | Benefits Paid - Insurance Business (net) | 24500800000 | 83123400000 |
| 5 | Finance Cost relating to NBFC/HFC's Business | 25858300000 | 96981000000 |
| 6 | Other Expenses | 55507800000 | 201309000000 |
| Total other expenses | 256762200000 | 883251300000 | |
| Total expenses | 407557600000 | 1391698100000 | |
| 3 | Total profit before exceptional items and tax | 38949100000 | 107671200000 |
| 4 | Exceptional items | -673200000 | -2388500000 |
| 5 | Total profit before tax | 38275900000 | 105282700000 |
| 6 | Tax expense | ||
| 7 | Current tax | 8508800000 | 22494100000 |
| 8 | Deferred tax | 1718700000 | 8193200000 |
| 9 | Total tax expenses | 10227500000 | 30687300000 |
| 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 | 28048400000 | 74595400000 |
| 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 | 1684200000 | 2967900000 |
| 16 | Total profit (loss) for period | 29732600000 | 77563300000 |
| 17 | Other comprehensive income net of taxes | 2225600000 | 4242700000 |
| 18 | Total Comprehensive Income for the period | 31958200000 | 81806000000 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 14959000000 | 37056800000 | |
| Total profit or loss, attributable to non-controlling interests | 14773600000 | 40506500000 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 17504700000 | 38109200000 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 14453500000 | 43696800000 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 1361100000 | 1361100000 | |
| Face value of equity share capital | 2 | 2 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 973731200000 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 22.22 | 55.57 | |
| Diluted earnings (loss) per share from continuing operations | 22.19 | 55.5 | |
| 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 | 22.22 | 55.57 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 22.19 | 55.5 | |
| 24 | Debt equity ratio | 0.0116 | 0.0116 |
| 25 | Debt service coverage ratio | 0.0395 | 0.0294 |
| 26 | Interest service coverage ratio | 0.058 | 0.053 |
| 27 | Disclosure of notes on financial results | ||
Remarks |
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|---|---|
| Debt equity ratio | |
| Debt service coverage ratio | |
| Interest service coverage ratio | |
Statement of Asset and Liabilities |
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|---|---|---|---|
| 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 | 1039390200000 | ||
| Capital work-in-progress | 146096600000 | ||
| Investment property | 135000000 | ||
| Goodwill | 213686900000 | ||
| Other intangible assets | 126965800000 | ||
| Intangible assets under development | 1553500000 | ||
| Biological assets other than bearer plants | |||
| Investments accounted for using equity method | 100245100000 | ||
| Non-current financial assets | |||
| Non-current investments | 755694400000 | ||
| Trade receivables, non-current | 3300000 | ||
| Loans, non-current | 1210772400000 | ||
| Other non-current financial assets | 390274900000 | ||
| Total non-current financial assets | 2356745000000 | ||
| Deferred tax assets (net) | 4952700000 | ||
| Other non-current assets | 79484600000 | ||
| Total non-current assets | 4069255400000 | ||
| 2 | Current assets | ||
| Inventories | 156144200000 | ||
| Current financial asset | |||
| Current investments | 171398900000 | ||
| Trade receivables, current | 91586300000 | ||
| Cash and cash equivalents | 48827000000 | ||
| Bank balance other than cash and cash equivalents | 30227200000 | ||
| Loans, current | 315725700000 | ||
| Other current financial assets | 73771900000 | ||
| Total current financial assets | 731537000000 | ||
| Current tax assets (net) | 1407900000 | ||
| Other current assets | 45635600000 | ||
| Total current assets | 934724700000 | ||
| 3 | Non-current assets classified as held for sale | 1376900000 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | ||
| Total assets | 5005357000000 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 1361100000 | ||
| Other equity | 973731200000 | ||
| Total equity attributable to owners of parent | 975092300000 | ||
| Non controlling interest | 603036000000 | ||
| Total equity | 1578128300000 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 1239270900000 | ||
| 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 | 975890600000 | ||
| Total non-current financial liabilities | 2215161500000 | ||
| Provisions, non-current | 10740200000 | ||
| Deferred tax liabilities (net) | 124869300000 | ||
| Deferred government grants, Non-current | 0 | ||
| Other non-current liabilities | 1220600000 | ||
| Total non-current liabilities | 2351991600000 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 597216000000 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 5200900000 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 149180000000 | ||
| Total Trade payable | 154380900000 | ||
| Other current financial liabilities | 201818000000 | ||
| Total current financial liabilities | 953414900000 | ||
| Other current liabilities | 78939800000 | ||
| Provisions, current | 13260000000 | ||
| Current tax liabilities (Net) | 29622400000 | ||
| Deferred government grants, Current | |||
| Total current liabilities | 1075237100000 | ||
| 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 | 3427228700000 | ||
| Total equity and liabilites | 5005357000000 | ||
| Disclosure of notes on assets and liabilities | |||
Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results |
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|---|---|---|---|---|---|---|---|
| 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 | Cellulosic Fibres | 40509300000 | 158974600000 | ||||
| 2 | Chemicals | 23015100000 | 86478200000 | ||||
| 3 | Building Material | 252320100000 | 813941300000 | ||||
| 4 | Financial Services | 121967900000 | 406509600000 | ||||
| 5 | Others | 8978500000 | 32880200000 | ||||
| Total Segment Revenue | 446790900000 | 1498783900000 | |||||
| Less: Inter segment revenue | 4118300000 | 4118300000 | |||||
| Revenue from operations | 442672600000 | 1484778900000 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Cellulosic Fibres | 2934000000 | 15235900000 | ||||
| 2 | Chemicals | 2955000000 | 12076500000 | ||||
| 3 | Building Material | 44056800000 | 120117300000 | ||||
| 4 | Financial Services | 12590300000 | 46499800000 | ||||
| 5 | Others | -15908200000 | -59769100000 | ||||
| Total Profit before tax | 46627900000 | 134160400000 | |||||
| i. Finance cost | 8214200000 | 8214200000 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | -1546400000 | -1546400000 | |||||
| Profit before tax | 39960100000 | 108250600000 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Cellulosic Fibres | 135732500000 | 135732500000 | ||||
| 2 | Chemicals | 90704000000 | 90704000000 | ||||
| 3 | Building Material | 1476546800000 | 1476546800000 | ||||
| 4 | Financial Services | 2865902800000 | 2865902800000 | ||||
| 5 | Others | 258919700000 | 258919700000 | ||||
| Total Segment Asset | 4827805800000 | 4827805800000 | |||||
| Un-allocable Assets | 177551200000 | 177551200000 | |||||
| Net Segment Asset | 5005357000000 | 5005357000000 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Cellulosic Fibres | 34151500000 | 34151500000 | ||||
| 2 | Chemicals | 17935500000 | 17935500000 | ||||
| 3 | Building Material | 298042200000 | 298042200000 | ||||
| 4 | Financial Services | 2463194700000 | 2463194700000 | ||||
| 5 | Others | 14351700000 | 14351700000 | ||||
| Total Segment Liabilities | 2827675600000 | 2827675600000 | |||||
| Un-allocable Liabilities | 599553100000 | 599553100000 | |||||
| Net Segment Liabilities | 3427228700000 | 3427228700000 | |||||
| Disclosure of notes on segments | |||||||
Other Comprehensive Income |
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|---|---|---|---|
| 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 be reclassified to profit or loss | 2370600000 | 2805100000 |
| Total Amount of items that will not be reclassified to profit and loss | 2370600000 | 2805100000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 337200000 | -255600000 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified to profit or loss | 158600000 | 1252600000 |
| Total Amount of items that will be reclassified to profit and loss | 158600000 | 1252600000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | -33600000 | 70600000 |
| 5 | Total Other comprehensive income | 2225600000 | 4242700000 |
Cash flow statement, indirect |
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|---|---|---|---|---|---|---|
| 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 | 105282700000 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 28022800000 | |||||
| Adjustments for decrease (increase) in inventories | -11533300000 | |||||
| Adjustments for decrease (increase) in trade receivables, current | -12207700000 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0 | |||||
| Adjustments for decrease (increase) in other current assets | -310126600000 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0 | |||||
| Adjustments for other financial assets, non-current | 0 | |||||
| Adjustments for other financial assets, current | -7415500000 | |||||
| Adjustments for other bank balances | 0 | |||||
| Adjustments for increase (decrease) in trade payables, current | 3605200000 | |||||
| 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 | 64537300000 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 15025200000 | |||||
| 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 | 650000000 | |||||
| Adjustments for dividend income | 312800000 | |||||
| Adjustments for interest income | 5033100000 | |||||
| Adjustments for share-based payments | 2018000000 | |||||
| Adjustments for fair value losses (gains) | -14968200000 | |||||
| Adjustments for undistributed profits of associates | 0 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | -6044200000 | |||||
| Other adjustments to reconcile profit (loss) | 0 | |||||
| Other adjustments for non-cash items | 2314600000 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0 | |||||
| Total adjustments for reconcile profit (loss) | -251468300000 | |||||
| Net cash flows from (used in) operations | -146185600000 | |||||
| Dividends received | 0 | |||||
| Interest paid | 0 | |||||
| Interest received | 0 | |||||
| Income taxes paid (refund) | 25510900000 | |||||
| Other inflows (outflows) of cash | 0 | |||||
| Net cash flows from (used in) operating activities | -171696500000 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 3199600000 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 101128400000 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 191566600000 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 163657700000 | |||||
| Other cash receipts from sales of interests in joint ventures | 0 | |||||
| Other cash payments to acquire interests in joint ventures | 3955800000 | |||||
| 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 | 6624900000 | |||||
| Purchase of property, plant and equipment | 171813400000 | |||||
| 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 | 350000000 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 464100000 | |||||
| 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 | 2071100000 | |||||
| Interest received | 3572100000 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | -6413800000 | |||||
| Net cash flows from (used in) investing activities | -239820700000 | |||||
| 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 | 31444200000 | |||||
| Proceeds from issuing other equity instruments | 0 | |||||
| Payments to acquire or redeem entity's shares | 1146300000 | |||||
| Payments of other equity instruments | 0 | |||||
| Proceeds from exercise of stock options | 703400000 | |||||
| Proceeds from issuing debentures notes bonds etc | 0 | |||||
| Proceeds from borrowings | 688708200000 | |||||
| Repayments of borrowings | 237625900000 | |||||
| Payments of lease liabilities | 6302000000 | |||||
| Dividends paid | 15840500000 | |||||
| Interest paid | 30162200000 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | 6650900000 | |||||
| Net cash flows from (used in) financing activities | 436429800000 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 24912600000 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 37900000 | |||||
| Net increase (decrease) in cash and cash equivalents | 24950500000 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 23876500000 | |||||
| Cash and cash equivalents cash flow statement at end of period | 48827000000 | |||||
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 | BSR & Co. LLP | Yes | 31-Jul-2025 | ||
|---|---|---|---|---|---|
| 2 | KKC & Associates LLP | Yes | 31-Jul-2027 | ||