GMMPFAUDLR2024-10-012024-12-31 GMMPFAUDLR2024-10-012024-12-31 GMMPFAUDLR2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member GMMPFAUDLR2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member GMMPFAUDLR2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member GMMPFAUDLR2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member GMMPFAUDLR2024-12-31 GMMPFAUDLR2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue01Member GMMPFAUDLR2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue02Member GMMPFAUDLR2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue01Member GMMPFAUDLR2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue02Member GMMPFAUDLR2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults01Member GMMPFAUDLR2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults02Member GMMPFAUDLR2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults01Member GMMPFAUDLR2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults02Member GMMPFAUDLR2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets01Member GMMPFAUDLR2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets02Member GMMPFAUDLR2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member GMMPFAUDLR2024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member GMMPFAUDLR2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member GMMPFAUDLR2024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member GMMPFAUDLR2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member GMMPFAUDLR2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member GMMPFAUDLR2024-10-012024-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member GMMPFAUDLR2024-10-012024-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 505255 GMMPFAUDLR NOTLISTED GMM Pfaudler Limited Equity 2024-04-01 2025-03-31 2025-02-06 2025-01-24 INR Crores Third quarter 14:00:00 16:00:00 2025-02-06 2025-02-06 Not applicable Multi segment 2024-10-01 2024-12-31 Unaudited Consolidated 8014800000.00 258300000.00 8273100000.00 2578500000.00 0.00 565700000.00 2272100000.00 251400000.00 348900000.00 1639800000.00 7656400000.00 616700000.00 0.00 616700000.00 251400000.00 -35000000.00 216400000.00 0.00 400300000.00 0.00 0.00 0.00 0.00 400300000.00 -449400000.00 -49100000.00 414800000.00 -14500000.00 -34600000.00 -14500000.00 89900000.00 2 9.23 9.23 0.00 0.00 9.23 9.23 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 February 6, 2025. 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. During the year ended March 31 2023, the Group had acquired 100% stake in Hydro Air Research Italia S.r.l (HARI) through its wholly owned subsidiary Pfaudler S.r.l. Italy for a cash consideration of Rs. 41.16 Crore. The Group also acquired 100% stake in Mixel France SAS ( Mixel ) based in France and its wholly owned subsidiary Mixel Agitator Company Limited (Mixel Agitator) based in China through its wholly owned subsidiary Pfaudler GmbH, Germany for a cash consideration of Rs. 67.32 crores during the year ended March 31, 2023. The Group completed the final determination of fair values of identified assets and liabilities for the purpose of Purchase Price Allocation for the aforesaid acquisitions during the year ended March 31, 2024. The final fair values determined were Rs. 97.51 crores against the provisional fair values of Rs. 46.36 crores, resulting to Goodwill of Rs. 1.05 crores. Consequent to above the Group has restated the reported results of quarter and nine months ended December 31, 2023. The summarized reconciliation of the reported and restated results is as below: Consolidated Financial Results Rs. in crores Quarter ended Nine Months Ended Particulars December 31, 2023 December 31, 2023 Reported Restated Reported Restated Profit Before Tax 50.49 46.72 233.08 219.81 Profit After Tax 30.76 27.93 155.34 145.39 Total Other Comprehensive Income 1.46 0.93 6.34 2.64 4. During the previous year ended March 31 2024, the Group acquired 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 for a cash consideration of Rs. 55.04 Crore. The Group completed the final determination of fair values of identified assets and liabilities for the purpose of Purchase Price Allocation for the aforesaid acquisitions during the period ended December 31, 2024. The final fair values determined were Rs. 40.71 crores against the provisional fair values of Rs. 20.95 crores, resulting to Goodwill of Rs. 14.33 crores. Consequent to above the Group has restated the reported results of Quarter ended September 30, 2024 and Year ended March 31, 2024. The summarized reconciliation of the reported and restated results is as below: Consolidated Financial Results Rs. in crores Quarter ended Year Ended Particulars September 30, 2024 March 31, 2024 Reported Restated Reported Restated Profit Before Tax 33.03 30.31 255.40 250.81 Profit After Tax 17.28 15.24 174.10 170.66 Total Other Comprehensive Income 31.21 31.09 (5.22) (5.22) 5. The Group has presented net loss on restatement of foreign currency borrowings in Other income amounting to Rs. 10.71 crores for the quarter ended September 30, 2024 and Rs. 11.45 crores for the quarter ended December 31, 2023. Multi segment 2024-04-01 2024-12-31 Unaudited Consolidated 23921000000.00 351400000.00 24272400000.00 9069200000.00 0.00 384900000.00 6697600000.00 766100000.00 1060100000.00 4990400000.00 22968300000.00 1304100000.00 0.00 1304100000.00 668500000.00 -135500000.00 533000000.00 0.00 771100000.00 0.00 0.00 0.00 0.00 771100000.00 -212000000.00 559100000.00 799200000.00 -28100000.00 587200000.00 -28100000.00 89900000.00 2 17.78 17.78 0.00 0.00 17.78 17.78 Labour Charges 243300000.00 Other Expenses 1396500000.00 Labour Charges 674300000.00 Other Expenses 4316100000.00 India 2089400000.00 Overseas 5925400000.00 India 6182200000.00 Overseas 17738800000.00 8014800000.00 23921000000.00 8014800000.00 23921000000.00 India 193600000.00 Overseas 674500000.00 India 579900000.00 Overseas 1490300000.00 868100000.00 2070200000.00 251400000.00 766100000.00 616700000.00 1304100000.00 India 6616600000.00 Overseas 24258600000.00 30875200000.00 India 4329400000.00 Overseas 16356300000.00 20685700000.00 Actuarial (loss) on gratuity and pension obligations -67600000.00 Actuarial (loss) on gratuity and pension obligations -41200000.00 -67600000.00 -41200000.00 -18800000.00 -4400000.00 Exchange difference in translating the financial statements of foreign components -400600000.00 Exchange difference in translating the financial statements of foreign components -175200000.00 -400600000.00 -175200000.00 0.00 0.00