GRAVITA INDIA LIMITED — Quarter and year ended March 31, 2026
| Particulars | 3 months ended March 31, 2026 (refer note 8) |
Preceding 3 months ended December 31, 2025 (Unaudited) |
Corresponding 3 months ended March 31, 2025 (refer note 8) |
Current year ended March 31, 2026 (Audited) |
Previous year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| I. Income | |||||
| Revenue from operations | 914.60 | 863.79 | 860.29 | 3,481.37 | 3,222.77 |
| Other income | 16.06 | 22.33 | 22.20 | 77.39 | 47.21 |
| Total Income | 930.66 | 886.12 | 882.49 | 3,558.76 | 3,269.98 |
| II. Expenses | |||||
| Cost of materials consumed | 668.84 | 770.12 | 573.91 | 2,794.65 | 2,531.63 |
| Purchase of stock-in-trade | 44.95 | 70.84 | 68.25 | 257.96 | 267.89 |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 52.11 | (116.21) | 87.43 | (134.25) | (14.90) |
| Employee benefits expense | 37.26 | 33.59 | 26.06 | 128.50 | 114.01 |
| Finance costs | 3.23 | 2.29 | 1.10 | 9.38 | 22.19 |
| Depreciation and amortisation expense | 5.15 | 4.54 | 3.90 | 17.90 | 15.19 |
| Other expenses | 35.00 | 30.66 | 30.79 | 122.04 | 101.05 |
| Total expenses | 846.54 | 795.83 | 791.44 | 3,196.18 | 3,037.06 |
| III. Profit before tax (I – II) | 84.12 | 90.29 | 91.05 | 362.58 | 232.92 |
| IV. Tax expenses | |||||
| Current tax (including earlier years) | 15.35 | 14.81 | 15.39 | 63.04 | 39.88 |
| Deferred tax (credit) / charge | (0.90) | 3.30 | 2.14 | 2.52 | (1.09) |
| Total tax expenses | 14.45 | 18.11 | 17.53 | 65.56 | 38.79 |
| V. Profit for the period/ year (III – IV) | 69.67 | 72.18 | 73.52 | 297.02 | 194.13 |
| VI. Other comprehensive income | |||||
| Items that will not be reclassified to profit or loss | |||||
| Remeasurements of the defined benefit liabilities | 0.53 | 3.56 | (2.27) | 2.39 | (3.40) |
| Income tax on above items | (0.19) | (1.25) | 0.80 | (0.84) | 1.19 |
| Items that will be reclassified to profit or loss | |||||
| Change in fair value of hedging instruments | – | – | – | – | 1.57 |
| Income tax on above items | – | – | – | – | (0.55) |
| Total other comprehensive income/(loss), net of tax | 0.34 | 2.31 | (1.47) | 1.55 | (1.19) |
| VII. Total comprehensive income for the period/ year (V + VI) | 70.01 | 74.49 | 72.05 | 298.57 | 192.94 |
| VIII. Paid-up equity share capital (face value of Rs. 2/- each) | 14.76 | 14.76 | 14.76 | 14.76 | 14.76 |
| IX. Other equity | – | – | – | 1,832.08 | 1,580.38 |
| X. Earnings per share * (in Rs.) | |||||
| Basic | 9.45 | 9.78 | 9.96 | 40.25 | 27.58 |
| Diluted | 9.45 | 9.78 | 9.96 | 40.25 | 27.58 |
| Particulars | As at March 31, 2026 Audited | As at March 31, 2025 Audited |
|---|---|---|
| I. ASSETS | ||
| Non-current assets | ||
| Property, plant and equipment | 312.59 | 208.83 |
| Capital work-in-progress | 19.04 | 25.32 |
| Right-of-use assets | 6.81 | 6.93 |
| Intangible assets | 0.05 | 0.09 |
| Financial assets | ||
| – Investments | 597.39 | 45.36 |
| – Loan | 6.00 | – |
| – Other financial assets | 2.80 | 4.69 |
| Deferred tax assets (net) | 11.66 | 15.04 |
| Non-current tax assets (net) | 2.15 | 2.18 |
| Other non-current assets | 22.91 | 8.92 |
| Total non-current assets | 981.40 | 317.36 |
| Current assets | ||
| Inventories | 603.68 | 431.37 |
| Financial assets | ||
| – Investments | 337.26 | 488.19 |
| – Trade receivables | 251.82 | 203.50 |
| – Cash and cash equivalents | 3.41 | 51.87 |
| – Bank balances other than cash and cash equivalents | 45.38 | 227.09 |
| – Loan | 7.00 | 6.00 |
| – Other financial assets | 69.39 | 86.81 |
| Other current assets | 122.47 | 38.84 |
| Total current assets | 1,440.41 | 1,533.67 |
| TOTAL ASSETS | 2,421.81 | 1,851.03 |
| II. EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity share capital | 14.76 | 14.76 |
| Other equity | 1,832.08 | 1,580.38 |
| Total equity | 1,846.84 | 1,595.14 |
| Liabilities | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| – Lease liabilities | 2.37 | 2.48 |
| Provisions | 9.01 | 10.21 |
| Other non-current liabilities | 4.36 | 8.30 |
| Total non-current liabilities | 15.74 | 20.99 |
| Current liabilities | ||
| Financial liabilities | ||
| – Borrowings | 332.52 | 8.36 |
| – Lease liabilities | 0.82 | 0.77 |
| – Trade payables | ||
| Total outstanding dues of micro enterprises and small enterprises; and | 8.23 | 6.73 |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 132.71 | 156.95 |
| – Other financial liabilities | 27.31 | 34.91 |
| Other current liabilities | 43.81 | 21.52 |
| Provisions | 9.60 | 5.03 |
| Current tax liabilities (net) | 4.23 | 0.63 |
| Total current liabilities | 559.23 | 234.90 |
| Total liabilities | 574.97 | 255.89 |
| TOTAL EQUITY AND LIABILITIES | 2,421.81 | 1,851.03 |
| Particulars | For the year ended March 31, 2026 Audited | For the year ended March 31, 2025 Audited |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit before tax | 362.58 | 232.92 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 17.90 | 15.19 |
| Loss on disposal / discard of property, plant and equipment (net) | 0.76 | 0.93 |
| Finance costs | 9.38 | 22.19 |
| Corporate guarantee income | (3.92) | (3.92) |
| Interest income on bank deposits | (13.94) | (9.60) |
| Income from mutual funds carried at fair value through profit and loss | (26.37) | (6.60) |
| Interest income on others | (11.92) | (2.16) |
| Liabilities/ excess provisions no longer required written back | – | (1.70) |
| Share of profit from partnership firms and LLP (net) | (1.55) | (1.87) |
| Allowance for expected credit loss on financial assets (including write off) | 1.31 | – |
| Other advances written off | – | 2.43 |
| Unrealised (gain) / loss on financial assets measured at fair value through profit and loss | (0.86) | 0.90 |
| Dividend income | (0.08) | – |
| Operating profit before working capital changes | 333.29 | 248.71 |
| Changes in working capital: | ||
| Adjustments for changes in operating assets: | ||
| Inventories | (172.31) | 53.61 |
| Trade receivables | (47.01) | 10.69 |
| Other current and non-current assets | (82.58) | (19.80) |
| Other current and non-current financial assets | 26.31 | (10.51) |
| Adjustments for change in operating liabilities: | ||
| Trade payables | (22.74) | (24.83) |
| Other current and non-current financial liabilities | (8.47) | (37.05) |
| Other current and non-current liabilities | 18.35 | (14.22) |
| Provisions | 3.37 | 5.44 |
| Cash flow from operations | 48.21 | 212.04 |
| Income tax paid (net of refunds) | (56.03) | (44.04) |
| Net cash (used in)/ flow from operating activities (A) | (7.82) | 168.00 |
| B. Cash flow from investing activities | ||
| Capital expenditure on property, plant and equipment and intangible assets (adjusted for creditors for capital goods and capital work-in-progress including capital advances) | (128.98) | (47.99) |
| Proceeds from sale of property, plant and equipment | 0.49 | 0.51 |
| Movement in investments (net) | (379.34) | (515.56) |
| Interest received | 25.86 | 11.80 |
| Loan given to others (net) | (7.00) | (6.00) |
| Movement in bank balances not considered as cash and cash equivalents (net) | 181.00 | (225.27) |
| Net cash used in investing activities (B) | (307.97) | (782.51) |
| C. Cash flow from financing activities | ||
| Proceeds from issue of equity shares | – | 981.49 |
| Repayment of non-current borrowings | – | (8.37) |
| Proceeds from / (repayment) of current borrowings (net) | 324.13 | (247.96) |
| Payment of lease liabilities (including interest) | (0.84) | (0.66) |
| Finance cost paid | (9.09) | (22.51) |
| Dividend paid | (46.87) | (35.90) |
| Net cash flow from financing activities (C) | 267.33 | 666.09 |
| Net (decrease)/ increase in cash and cash equivalents (A+B+C) | (48.46) | 51.58 |
| Cash and cash equivalents at the beginning of the year | 51.87 | 0.29 |
| Cash and cash equivalents at the end of the year | 3.41 | 51.87 |
| Particulars | 3 months ended March 31, 2026 (refer note 11) | Preceding 3 months ended December 31, 2025 (Unaudited) | Corresponding 3 months ended March 31, 2025 (refer note 11) | Current year ended March 31, 2026 (Audited) | Previous year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| I Income | |||||
| Revenue from operations | 1,172.76 | 1,017.07 | 1,037.07 | 4,265.27 | 3,868.77 |
| Other income | 8.86 | 11.69 | 35.75 | 76.93 | 111.84 |
| Total Income | 1,181.62 | 1,028.76 | 1,072.82 | 4,342.20 | 3,980.61 |
| II Expenses | |||||
| Cost of materials consumed | 891.69 | 914.62 | 704.74 | 3,582.65 | 3,175.40 |
| Purchase of stock-in-trade | 6.27 | 2.93 | 0.04 | 9.22 | 14.33 |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 41.05 | (120.25) | 140.89 | (173.92) | (16.93) |
| Employee benefits expense | 51.71 | 45.92 | 36.54 | 181.77 | 159.49 |
| Finance costs | 4.37 | 6.54 | 5.62 | 24.78 | 43.37 |
| Depreciation and amortisation expense | 11.05 | 9. |