GRAPHITE2024-10-012024-12-31 GRAPHITE2024-10-012024-12-31 GRAPHITE2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member GRAPHITE2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member GRAPHITE2024-10-012024-12-31in-bse-fin:OneOperatingExpenses03Member GRAPHITE2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member GRAPHITE2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member GRAPHITE2024-10-012024-12-31in-bse-fin:FourOperatingExpenses03Member GRAPHITE2024-12-31 GRAPHITE2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue01Member GRAPHITE2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue02Member GRAPHITE2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue01Member GRAPHITE2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue02Member GRAPHITE2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults01Member GRAPHITE2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults02Member GRAPHITE2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults01Member GRAPHITE2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults02Member GRAPHITE2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets01Member GRAPHITE2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets02Member GRAPHITE2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member GRAPHITE2024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member GRAPHITE2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member GRAPHITE2024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 509488 GRAPHITE NOTLISTED Graphite India Limited Equity 2024-04-01 2025-03-31 2025-02-12 2025-02-05 INR Crores Third quarter 11:45:00 13:05:00 2025-02-12 2025-02-12 Not applicable Multi segment 2024-10-01 2024-12-31 Unaudited Consolidated 5230000000.00 190000000.00 5420000000.00 3070000000.00 70000000.00 -700000000.00 730000000.00 20000000.00 230000000.00 2140000000.00 5560000000.00 -140000000.00 0.00 -140000000.00 70000000.00 0.00 70000000.00 0.00 -210000000.00 0.00 0.00 0.00 0.00 -210000000.00 -110000000.00 -320000000.00 -200000000.00 -10000000.00 -310000000.00 -10000000.00 390000000.00 2 -1.03 -1.03 0.00 0.00 -1.03 -1.03 Notes to the consolidated unaudited financial results- 1.The above consolidated unaudited financial results of the Group [Graphite India Limited and seven subsidiaries] have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended. These financial results have been prepared in accordance with the recognition and measurement principles of Ind AS - 34 - Interim Financial Reporting, prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. The above results have been reviewed by the Audit Committee and approved by the Board of the Parent Company at their respective meetings held on 12th, February, 2025. The Auditors of the Parent Company have carried out a Limited Review of the above financial results for the quarter and nine months ended 31st December, 2024 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 Tariff Order by Hon'ble West Bengal Electricity Regulatory Commission for the years 2020-21 to 2022-23 and finalisation of tariff thereof, the Parent Company had reversed the excess rate revision provision towards electricity charges in respect of its Durgapur Plant amounting to Rs. 43 Crores and had netted it off against 'Power and Fuel’ expenses for the year ended 31st March, 2024. Corresponding amounts being Nil for the quarter and nine months ended 31st December, 2024, quarter ended 30th September, 2024 and quarter and nine months ended 31st December, 2023. 3. Due to the overall fall in the electrode prices, the Group, in accordance with the applicable Ind AS has recognized 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. 153 Crores as at 31st December, 2024, Rs. 149 Crores as at 30th September, 2024, Rs. 328 Crores as at 31st March, 2024 and Rs. 274 Crores as at 31st December, 2023. 4. The Parent 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 the nine months period ended 31st December, 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 nine months period ended 31st December, 2023 and year ended 31st March, 2024. 5. Based on income tax assessment orders received by the Parent Company in respect of Assessment Years 2018-19 and 2019-20, the Parent Company had received refunds amounting to Rs. 417 Crores in earlier years. The Parent Company had preferred appeals against the short allowance of deductions claimed by the Parent Company. Pending disposal of such appeals, no credit/adjustment has been made on a prudent basis. Multi segment 2024-04-01 2024-12-31 Unaudited Consolidated 18940000000.00 3810000000.00 22750000000.00 8230000000.00 220000000.00 -410000000.00 2210000000.00 90000000.00 650000000.00 6540000000.00 17530000000.00 5220000000.00 0.00 5220000000.00 580000000.00 550000000.00 1130000000.00 0.00 4090000000.00 0.00 0.00 0.00 0.00 4090000000.00 -30000000.00 4060000000.00 4120000000.00 -30000000.00 4090000000.00 -30000000.00 390000000.00 2 21.08 21.08 0.00 0.00 21.08 21.08 Consumption of Stores and Spare Parts 510000000.00 Other Expenses 710000000.00 Power and Fuel 920000000.00 Consumption of Stores and Spare Parts 1590000000.00 Other Expenses 2310000000.00 Power and Fuel 2640000000.00 Graphite and Carbon 4700000000.00 Others 540000000.00 Graphite and Carbon 16480000000.00 Others 2490000000.00 5240000000.00 18970000000.00 10000000.00 30000000.00 5230000000.00 18940000000.00 Graphite and Carbon -130000000.00 Others -20000000.00 Graphite and Carbon 1160000000.00 Others 850000000.00 -150000000.00 2010000000.00 20000000.00 90000000.00 -30000000.00 -3300000000.00 -140000000.00 5220000000.00 Graphite and Carbon 27500000000.00 Others 4310000000.00 31810000000.00 39860000000.00 71670000000.00 Graphite and Carbon 4030000000.00 Others 400000000.00 4430000000.00 9170000000.00 13600000000.00 -110000000.00 -30000000.00 0.00 0.00 0.00 0.00