GMMPFAUDLR2023-07-012023-09-30 GMMPFAUDLR2023-07-012023-09-30 GMMPFAUDLR2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member GMMPFAUDLR2023-07-012023-09-30in-bse-fin:OneOperatingExpenses02Member GMMPFAUDLR2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member GMMPFAUDLR2023-07-012023-09-30in-bse-fin:FourOperatingExpenses02Member GMMPFAUDLR2023-09-30 GMMPFAUDLR2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue01Member GMMPFAUDLR2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue02Member GMMPFAUDLR2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue01Member GMMPFAUDLR2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue02Member GMMPFAUDLR2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults01Member GMMPFAUDLR2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults02Member GMMPFAUDLR2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults01Member GMMPFAUDLR2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults02Member GMMPFAUDLR2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets01Member GMMPFAUDLR2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets02Member GMMPFAUDLR2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member GMMPFAUDLR2023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member GMMPFAUDLR2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member GMMPFAUDLR2023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member GMMPFAUDLR2023-07-012023-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member GMMPFAUDLR2023-07-012023-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member GMMPFAUDLR2023-07-012023-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member GMMPFAUDLR2023-07-012023-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 505255 GMMPFAUDLR NOTLISTED GMM Pfaudler Limited Equity 2023-04-01 2024-03-31 2023-11-09 2023-10-30 INR Crores Half yearly 13:30:00 15:15:00 2023-11-09 2023-11-09 true Cash Flow Indirect Not applicable Multi segment 2023-07-01 2023-09-30 Unaudited Consolidated 9374800000.00 85100000.00 9459900000.00 3505900000.00 0.00 517400000.00 2203800000.00 215100000.00 322400000.00 1727500000.00 8492100000.00 967800000.00 0.00 967800000.00 204600000.00 60100000.00 264700000.00 0.00 703100000.00 0.00 0.00 0.00 0.00 703100000.00 -8000000.00 695100000.00 711400000.00 -8300000.00 703400000.00 -8300000.00 89900000.00 2 15.82 15.82 0.00 0.00 15.82 15.82 Notes: 1. The above unaudited results have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on November 09, 2023. 2. Number of Investors complaints at Parent: (i) opening at the quarter : 0, (ii) received during the quarter : 0, (iii) disposed off : 0 and (iv) pending at the quarter end: 0. 3. The exceptional items for the year ended March 31, 2023, relates to: a) One time legal costs amounting to Rs. 7.98 crores incurred by the overseas subsidiaries to acquire and dispose various overseas subsidiaries and b) Provision for inventory amounting to Rs. 13.59 crores due to export license rejection for a customer specific order in one of the overseas subsidiary. 4. During the financial year 2021-22, the Board of Directors of the Parent had decided to sell some of its properties in Mumbai and accordingly had reclassified these assets as “Assets held for sale” at their carrying value amounting to Rs. 5.08 crores as they met the criteria laid out under Ind AS 105 Non-current Assets Held for Sale and Discontinued Operations . During the year ended March 31, 2023, such non-current assets held for sale were disposed off and profit amounting to Rs. 18.90 crores was recognized in the statement of Profit and Loss under Other Income . 5. The Parent has granted ESOP's to the eligible employees of the Group under Employee Stock Option Plan 2021 on May 25, 2023 for which the necessary approvals as required under SEBI regulations were obtained. The ESOPs have an aggregate fair value of Rs. 0.65 Crore (basis registered valuer report) and have an average expected life of 3 to 3.5 years. Accordingly, the Group has recorded cost of Rs. 0.06 Crore during the quarter ended September 30, 2023 and Rs. 0.09 Crore during the half year ended September 30, 2023. 6. The Board of Directors of the Parent, pursuant to their meeting on February 02, 2023, granted approval for acquiring Professional Mixing Equipment Inc. (“MixPro”) by way of acquisition of 100% share capital of its holding company 2012875 Ontario Inc. through its subsidiary company GMM Pfaudler US Inc. based in USA. GMM Pfaudler US Inc. through a special purpose vehicle to be incorporated in Canada proposes to acquire MixPro. MixPro, its holding company and the special purpose vehicle will be amalgamated after completion of the acquisition.The acquisition price is USD 7 Million and the acquisition is expected to be completed in November 2023. 7. The Board of Directors of the Parent, pursuant to their meeting on July 28, 2022, granted approval for acquisition of Hydro Air Research Italia S.r.l. (HARI) based in Milan, Italy through its subsidiary Pfaudler S.r.l, Italy. The purchase price was allocated to assets acquired and liabilities assumed based on the provisional fair values as at the date of acquisition effective from August 03, 2022 in accordance with Ind AS 103 - Business Combinations during the period ended September 30, 2022 and year ended March 31, 2023. During the current period, the Group has completed the final determination of fair values of identified assets and liabilities for Purchase Price Allocation and has concluded that there are no differences in the provisional fair values and the final fair values. 8. The Board of Directors have announced an interim dividend of Rs. 1/- per share for the current Financial Year 2023-24. The record date for the payment of the said dividend has been fixed as November 20, 2023. Multi segment 2023-04-01 2023-09-30 Unaudited Consolidated 18497500000.00 172100000.00 18669600000.00 6820100000.00 0.00 937400000.00 4445100000.00 418200000.00 669400000.00 3553500000.00 16843700000.00 1825900000.00 0.00 1825900000.00 568300000.00 11800000.00 580100000.00 0.00 1245800000.00 0.00 0.00 0.00 0.00 1245800000.00 48800000.00 1294600000.00 1260700000.00 -14900000.00 1309500000.00 -14900000.00 89900000.00 2 28.04 28.04 0.00 0.00 28.04 28.04 Labour charges 257800000.00 Other expenses 1469700000.00 Labour charges 535200000.00 Other expenses 3018300000.00 97500000.00 4015200000.00 186400000.00 0.00 1492900000.00 6163400000.00 0.00 0.00 0.00 100000.00 0.00 13200000.00 80700000.00 94000000.00 133000000.00 335600000.00 12420500000.00 6977700000.00 0.00 4650900000.00 2748300000.00 313300000.00 10900000.00 3393800000.00 11117200000.00 0.00 2098800000.00 20193700000.00 2100000.00 0.00 32616300000.00 89900000.00 9227700000.00 9317600000.00 9415100000.00 5565300000.00 0.00 1314800000.00 6880100000.00 2701600000.00 783700000.00 0.00 7800000.00 10373200000.00 2667400000.00 4846000000.00 902500000.00 8415900000.00 2784100000.00 1334800000.00 292400000.00 0.00 12827200000.00 800000.00 0.00 23201200000.00 32616300000.00 We have made following adjustments in Assets & Liabilities: 1) In Tab Other intangible assets, we have inserted the amount of Right to use assests & Other intangible assets . 2) In Tab Other non-current financial liabilities, we have inserted the amount of Lease liabilities . 3) In Tab Trade Payables, we have inserted the total amount of trade payables due on Micro & Small Enterprise & Other than Micro & Small Enterprise . 4) In Tab Other current financial liabilities, we have inserted the amount of Lease liabilities & Other current financial liabilities . India 2352100000.00 Overseas 7022700000.00 India 4964300000.00 Overseas 13533200000.00 9374800000.00 18497500000.00 0.00 0.00 9374800000.00 18497500000.00 India 299000000.00 Overseas 883900000.00 India 675700000.00 Overseas 1568400000.00 1182900000.00 2244100000.00 215100000.00 418200000.00 0.00 0.00 967800000.00 1825900000.00 India 7152300000.00 Overseas 25464000000.00 32616300000.00 0.00 32616300000.00 India 5505800000.00 Overseas 17695400000.00 23201200000.00 0.00 23201200000.00 418200000.00 731700000.00 -923600000.00 0.00 0.00 0.00 0.00 0.00 0.00 -2328900000.00 0.00 0.00 0.00 669400000.00 0.00 -32200000.00 0.00 0.00 0.00 0.00 0.00 81400000.00 12700000.00 0.00 0.00 0.00 0.00 -17800000.00 0.00 -1551900000.00 274000000.00 0.00 0.00 0.00 369700000.00 0.00 -95700000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2200000.00 320200000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 81400000.00 0.00 298700000.00 0.00 62100000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1374900000.00 1185500000.00 0.00 89900000.00 44400000.00 388000000.00 0.00 0.00 -332900000.00 -366500000.00 0.00 -366500000.00 3114800000.00 2748300000.00 Actuarial gain on gratuity and pension obligations 123100000.00 Actuarial gain on gratuity and pension obligations 179400000.00 123100000.00 179400000.00 39700000.00 52400000.00 Exchange difference in translating the financial statements of foreign components -91400000.00 Exchange difference in translating the financial statements of foreign components -78200000.00 -91400000.00 -78200000.00 0.00 0.00