GRAPHITE2023-10-012023-12-31 GRAPHITE2023-10-012023-12-31 GRAPHITE2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member GRAPHITE2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member GRAPHITE2023-10-012023-12-31in-bse-fin:OneOperatingExpenses03Member GRAPHITE2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member GRAPHITE2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member GRAPHITE2023-10-012023-12-31in-bse-fin:FourOperatingExpenses03Member GRAPHITE2023-12-31 GRAPHITE2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member GRAPHITE2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member GRAPHITE2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member GRAPHITE2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member GRAPHITE2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member GRAPHITE2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member GRAPHITE2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member GRAPHITE2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member GRAPHITE2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member GRAPHITE2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member GRAPHITE2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member GRAPHITE2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member GRAPHITE2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member GRAPHITE2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 509488 GRAPHITE NOTLISTED Graphite India Limited Equity 2023-04-01 2024-03-31 2024-02-14 2024-02-07 INR Crores Third quarter 11:00:00 12:25:00 2024-02-14 2024-02-14 Not applicable Multi segment 2023-10-01 2023-12-31 Unaudited Standalone 6820000000.00 590000000.00 7410000000.00 3120000000.00 20000000.00 620000000.00 580000000.00 20000000.00 190000000.00 2240000000.00 6790000000.00 620000000.00 0.00 620000000.00 60000000.00 60000000.00 120000000.00 0.00 500000000.00 0.00 0.00 0.00 0.00 500000000.00 0.00 500000000.00 0.00 0.00 390000000.00 2 2.54 2.54 0.00 0.00 2.54 2.54 0.00 0.00 0.00 1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 14th February, 2024. The statutory auditors of the Company have carried out a Limited Review of the above financial results for the quarter and nine months ended 31st December, 2023 in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and issued an unmodified conclusion. 2. In previous year, pursuant to the publication of two Tariff Orders by Hon'ble West Bengal Electricity Regulatory Commission for the years 2017-18 to 2019-20, Damodar Valley Corporation (DVC) had revised tariff rates and had also levied FPPCA (Fuel & Power Purchase Cost Adjustment) in terms of CERC (Central Electricity Regulatory Commission) Order towards arrear electricity charges in respect of Company's Durgapur Plant (covering period till May’22). The net charge of Rs. 75 Crores (after netting off corresponding provision created in earlier years) was charged under 'Power and Fuel' expenses for the nine months period ended 31st December, 2022 and year ended 31st March, 2023. Corresponding amounts being Nil for the quarter ended 31st December, 2022. 3. The Code on Social Security, 2020 (‘Code’) relating to employee benefits during employment and post-employment benefits received Presidential assent in September, 2020. The Code has been published in the Gazette of India. However, the date on which the Code will come into effect has not been notified and the final rules/interpretation have not yet been issued. The Company will assess the impact of the Code when it comes into effect and will record any related impact in the period the Code becomes effective.   4. Based on assessment orders received by the Company in respect of Assessment Years 2018-19 and 2019-20, the Company had received refunds amounting to Rs. 417 Crores in earlier years. The Company had preferred appeals against the short allowance of deduction claimed by the Company. Pending disposal of such appeals, no credit/adjustment has been made on a prudent basis. 5. Due to the overall fall in the electrode prices, the Company, in accordance with the applicable Ind AS has recognized the related inventory on Net Realizable Value (NRV) basis to the extent applicable and has accordingly written down the carrying cost of inventory. The value of such write down (Balance Sheet position) is Rs. 237 Crores as at 31st December, 2023 and Rs. 226 Crores as at 30th September, 2023. Corresponding amount being Nil as at 31st December, 2022 and 31st March, 2023. 6. The Company vide sale deed dated 7th August, 2023 had sold its land at Bengaluru for an aggregate consideration of Rs. 986 Crores to TRIL Bengaluru Real Estate Five Limited and TRIL Bengaluru Real Estate Six Limited (wholly owned subsidiaries of Tata Realty and Infrastructure Limited) against which the entire consideration was received during quarter ended 30th September, 2023. Exceptional item of Rs. 954 Crores represents net gain on sale of aforesaid freehold land (after netting of related expenses amounting to Rs. 11 Crores) during quarter ended 30th September, 2023 and nine months period ended 31st December, 2023. 7. During the current quarter ended 31st December, 2023, the Company has invested Rs. 50 Crores in 2,49,044 compulsory convertible preference shares and 100 equity shares of Godi India Private Limited (GIPL). The investment in GIPL is part of Company's strategy to diversify into advanced chemistry battery technologies for the development of electric vehicle battery and energy storage battery cells. 8. Figures for the previous periods have been regrouped/rearranged wherever necessary, to make them comparable with current period's classification. Multi segment 2023-04-01 2023-12-31 Unaudited Standalone 21880000000.00 2180000000.00 24060000000.00 11150000000.00 170000000.00 3160000000.00 1680000000.00 100000000.00 520000000.00 6490000000.00 23270000000.00 790000000.00 9540000000.00 10330000000.00 1790000000.00 160000000.00 1950000000.00 0.00 8380000000.00 0.00 0.00 0.00 0.00 8380000000.00 0.00 8380000000.00 0.00 0.00 390000000.00 2 42.89 42.89 0.00 0.00 42.89 42.89 0.00 0.00 0.00 Consumption of stores and Spare Parts 630000000.00 Other Expences 610000000.00 Power and Fuel 1000000000.00 Consumption of stores and Spare Parts 1770000000.00 Other Expences 1850000000.00 Power and Fuel 2870000000.00 GRAPHITE AND CARBON 6230000000.00 OTHERS 590000000.00 GRAPHITE AND CARBON 20270000000.00 OTHERS 1630000000.00 6820000000.00 21900000000.00 0.00 20000000.00 6820000000.00 21880000000.00 GRAPHITE AND CARBON 140000000.00 OTHERS 60000000.00 GRAPHITE AND CARBON -1020000000.00 OTHERS 120000000.00 200000000.00 -900000000.00 20000000.00 100000000.00 -440000000.00 -1790000000.00 620000000.00 790000000.00 GRAPHITE AND CARBON 29750000000.00 OTHERS 2080000000.00 31830000000.00 33200000000.00 65030000000.00 GRAPHITE AND CARBON 3240000000.00 OTHERS 280000000.00 3520000000.00 8370000000.00 11890000000.00 0.00 0.00 0.00 0.00