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:ReportableSegments3Member5094882025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15094882025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15094882025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15094882025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares509488GRAPHITENOTLISTEDINE371A01025GRAPHITE INDIA LIMITEDMain BoardEquity2025-04-012026-03-312026-02-092026-02-02INRCroresQuarterlyThird quarterMulti segment2026-02-0911:45:002026-02-0912:58:00Not applicable2025-10-012025-12-31UnauditedConsolidated642000000010800000007500000000286000000030000000-16000000066000000020000000240000000261000000062600000001240000000-270000000970000000210000000900000003000000000670000000000067000000010000000680000000680000000-1000000010000000039000000023.53.5003.53.51) The above consolidated unaudited financial results of the Group [Graphite India Limited and seven subsidiaries] 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 of the Parent Company at their respective meetings held on 9th February, 2026. The Auditors of the Parent 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 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. 77 Crores as at 31st December, 2025, Rs. 80 Crores as at 30th September, 2025, Rs. 113 Crores as at 31st March, 2025 and Rs. 153 Crores as at 31st December, 2024. <BR> <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 Group 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 Group 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 consolidated unaudited financial results for the quarter and nine months ended December 31, 2025. The Group 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 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 deduction claimed by the Parent Company. Pending disposal of such appeals, no credit/adjustment has been made on a prudent basis.2025-04-012025-12-31UnauditedConsolidated2036000000034700000002383000000085600000001900000007900000002030000000700000007200000007510000000198700000003960000000-2700000003690000000720000000210000000930000000027600000000000276000000024000000030000000002790000000-300000002400000000390000000214.2814.280014.2814.28Consumption of Stores and Spares670000000Power and Fuel1040000000Other Expenses900000000Consumption of Stores and Spares1840000000Power and Fuel2870000000Other Expenses2800000000Graphite and Carbon5800000000Steel660000000Others-30000000Graphite and Carbon18360000000Steel1810000000Others2200000006430000000203900000001000000030000000642000000020360000000Graphite and Carbon320000000Steel110000000Others-110000000Graphite and Carbon700000000Steel270000000Others100000003200000009800000002000000070000000-940000000-305000000012400000003960000000Graphite and Carbon28650000000Steel1950000000Others2770000000333700000004145000000074820000000Graphite and Carbon4840000000Steel240000000Others9000000051700000001013000000015300000000Items that will not be reclassified to profit or loss (net of tax)-10000000-10000000Items that will not be reclassified to profit or loss (net of tax)-10000000-1000000000Items that will be reclassified to profit or loss (net of tax)2000000020000000Items that will be reclassified to profit or loss (net of tax)2500000002500000000010000000240000000