5094882025-10-012025-12-315094882025-12-315094882025-04-012025-12-315094882025-10-012025-12-31in-capmkt:OtherExpenses1Member5094882025-10-012025-12-31in-capmkt:OtherExpenses2Member5094882025-10-012025-12-31in-capmkt:OtherExpenses3Member5094882025-04-012025-12-31in-capmkt:OtherExpenses1Member5094882025-04-012025-12-31in-capmkt:OtherExpenses2Member5094882025-04-012025-12-31in-capmkt:OtherExpenses3Member5094882025-10-012025-12-31in-capmkt:ReportableSegments1Member5094882025-10-012025-12-31in-capmkt:ReportableSegments2Member5094882025-10-012025-12-31in-capmkt:ReportableSegments3Member5094882025-04-012025-12-31in-capmkt:ReportableSegments1Member5094882025-04-012025-12-31in-capmkt:ReportableSegments2Member5094882025-04-012025-12-31in-capmkt:ReportableSegments3Member5094882025-10-012025-12-31in-capmkt:ReportableSegments1Member5094882025-10-012025-12-31in-capmkt:ReportableSegments2Member5094882025-10-012025-12-31in-capmkt:ReportableSegments3Member5094882025-04-012025-12-31in-capmkt:ReportableSegments1Member5094882025-04-012025-12-31in-capmkt:ReportableSegments2Member5094882025-04-012025-12-31in-capmkt:ReportableSegments3Member5094882025-10-012025-12-31in-capmkt:ReportableSegments1Member5094882025-12-31in-capmkt:ReportableSegments1Member5094882025-10-012025-12-31in-capmkt:ReportableSegments2Member5094882025-12-31in-capmkt:ReportableSegments2Member5094882025-10-012025-12-31in-capmkt:ReportableSegments3Member5094882025-12-31in-capmkt:ReportableSegments3Member5094882025-10-012025-12-31in-capmkt:ReportableSegments1Member5094882025-12-31in-capmkt:ReportableSegments1Member5094882025-10-012025-12-31in-capmkt:ReportableSegments2Member5094882025-12-31in-capmkt:ReportableSegments2Member5094882025-10-012025-12-31in-capmkt:ReportableSegments3Member5094882025-12-31in-capmkt:ReportableSegments3Member5094882025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15094882025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares509488GRAPHITENOTLISTEDINE371A01025GRAPHITE INDIA LIMITEDMain BoardEquity2025-04-012026-03-312026-02-092026-02-02INRCroresQuarterlyThird quarterMulti segment2026-02-0911:45:002026-02-0912:58:00Not applicablefalsefalseNOT APPLICABLE2025-10-012025-12-31UnauditedStandalone643000000010700000007500000000284000000040000000-18000000050000000020000000220000000248000000059200000001580000000-270000000131000000021000000010000000031000000001000000000000010000000000100000000039000000025.135.13005.135.131> The above standalone unaudited financial results of the Company have been prepared in accordance with recognition and measurement principles laid down in the Indian Accounting Standards (Ind AS) 34  "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 (the 'Act') read with Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) regulations, 2015. <BR> <BR> The above results have been reviewed by the Audit Committee and approved by the Board at their respective meetings held on 9th February, 2026. The Auditors of the Company have carried out a Limited Review of the above financial results for the quarter and nine months period ended 31st December, 2025 in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and issued an unmodified conclusion. <BR> <BR> 2> Due to the overall fall in the electrode prices, the Company, 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. 75 Crores as at 31st December, 2025, Rs. 78 Crores as at 30th September, 2025, Rs. 110 Crores as at 31st March, 2025 and Rs. 149 Crores as at 31st December, 2024. <BR> <BR> 3> On November 21, 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the 'New Labour Codes') which consolidate twenty nine existing labour laws into a unified framework governing employee benefits during employment and post employment. The Company has assessed and disclosed the incremental impact of these changes on the basis of the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the impact arising out of an enactment of the new legislation is an event of non-recurring nature, the Company has presented this incremental impact aggregating Rs. 27 Crores consisting of certain employee benefits primarily arising due to change in wage definition under “Exceptional Item” in the standalone unaudited financial results for the quarter and nine months ended 31st December, 2025. The Company continues to monitor the finalisation of Central and State rules, clarifications from the Government on other aspects of the New Labour Codes and will provide appropriate accounting effects based on such developments as needed. <BR> <BR> 4> Based on income tax 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. <BR> 2025-04-012025-12-31UnauditedStandalone1996000000034400000002340000000084900000001900000006900000001580000000400000006500000007190000000188300000004570000000-27000000043000000007100000002200000009300000000337000000000003370000000-100000003360000000390000000217.2617.260017.2617.26Consumption of Stores and Spare Parts650000000Power and Fuel1000000000Other Expences830000000Consumption of Stores and Spare Parts1810000000Power and Fuel2800000000Other Expences2580000000Graphite and Carbon5650000000Steel660000000Others130000000Graphite and Carbon17790000000Steel1810000000Others3900000006440000000199900000001000000030000000643000000019960000000Graphite and Carbon490000000Steel110000000Others50000000Graphite and Carbon1120000000Steel270000000Others18000000065000000015700000002000000040000000-950000000-304000000015800000004570000000Graphite and Carbon26140000000Steel1950000000Others1070000000291600000004164000000070800000000Graphite and Carbon4560000000Steel240000000Others800000004880000000888000000013760000000Items that will not be reclassified to profit or loss (net of tax)00Items that will not be reclassified to profit or loss (net of tax)-10000000-10000000000-10000000