Carborundum Universal Limited — Quarter and year ended March 31, 2026
Standalone audited financial results (Rs. in Lakhs)
| S.No | Particulars | Quarter ended 31.03.2026 Audited (Refer Note no: 6) |
Quarter ended 31.12.2025 Unaudited |
Quarter ended 31.03.2025 Audited (Refer Note no: 6) |
Year ended 31.03.2026 Audited |
Year ended 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| a) Sales / Income from operations | 84,511 | 76,878 | 68,681 | 302,437 | 278,368 | |
| b) Other operating income | 1,016 | 1,151 | 1,238 | 3,817 | 4,390 | |
| Revenue from operations | 85,527 | 78,029 | 69,919 | 306,254 | 282,758 | |
| Other income – Refer Note : 3 | 3,948 | 236 | 928 | 13,850 | 3,887 | |
| Total income | 89,475 | 78,265 | 70,847 | 320,104 | 286,645 | |
| 2 | Expenses | |||||
| a) Cost of materials consumed | 34,892 | 31,357 | 29,134 | 126,281 | 115,819 | |
| b) Purchases of stock-in-trade | 4,699 | 3,445 | 3,021 | 11,469 | 11,040 | |
| c) Changes in inventories of finished goods, stock-in-trade and work-in-progress | (1,295) | (1,153) | (961) | (3,325) | (3,051) | |
| d) Employee benefits expense | 7,603 | 8,143 | 7,114 | 31,750 | 29,031 | |
| e) Finance costs | 16 | 16 | 16 | 17 | ||
| f) Depreciation and amortisation expense | 2,405 | 2,388 | 2,058 | 9,461 | 8,063 | |
| g) Power and fuel | 6,937 | 6,863 | 6,134 | 26,949 | 23,517 | |
| h) Other expenses | 18,626 | 15,693 | 16,248 | 65,021 | 59,680 | |
| Total expenses | 73,883 | 66,736 | 62,764 | 267,622 | 244,116 | |
| 3 | Profit before tax (1)-(2) | 15,592 | 11,529 | 8,083 | 52,482 | 42,529 |
| 4 | Tax expense | |||||
| Current tax | 3,250 | 3,177 | 1,925 | 10,980 | 10,625 | |
| Deferred tax | 98 | (101) | 28 | (126) | (257) | |
| Total tax expense | 3,348 | 3,076 | 1,953 | 10,854 | 10,368 | |
| 5 | Net profit for the period (3)-(4) | 12,244 | 8,453 | 6,130 | 41,628 | 32,161 |
| 6 | Other comprehensive income [OCI] | |||||
| Items that will not be reclassified to profit or loss | ||||||
| Remeasurements of defined benefit plans | (73) | (356) | (94) | (578) | (117) | |
| Income tax relating to items that will not be reclassified to profit or loss | (28) | 63 | 81 | 35 | 81 | |
| Other comprehensive income – Total | (101) | (293) | (13) | (543) | (36) | |
| 7 | Total comprehensive income (5) + (6) | 12,143 | 8,160 | 6,117 | 41,085 | 32,125 |
| 8 | Paid up Equity share capital (Face value – Re.1 per share) | 1,905 | 1,905 | 1,904 | 1,905 | 1,904 |
| 9 | Reserves excluding revaluation reserve | 288,822 | 253,684 | |||
| 10 | Earnings per share (Rs.) on S.no. 5 Net profit for the period (not annualised) – Basic – Diluted |
6.43 6.43 |
4.44 4.43 |
3.22 3.22 |
21.86 21.85 |
16.90 16.87 |
Standalone audited segmentwise revenue, results, assets and liabilities (Rs. in Lakhs)
| S.No | Particulars | Quarter Ended 31.03.2026 (Audited) (Refer Note no: 6) |
31.12.2025 (Unaudited) | 31.03.2025 (Audited) (Refer Note no: 6) |
Year Ended 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Segment revenue | |||||
| Abrasives | 35,279 | 32,268 | 29,038 | 126,957 | 119,537 | |
| Ceramics | 27,875 | 25,519 | 22,905 | 100,014 | 93,873 | |
| Electrominerals | 25,158 | 22,940 | 20,566 | 90,596 | 81,548 | |
| Total | 88,312 | 80,727 | 72,509 | 317,567 | 294,958 | |
| Less: Inter-segment revenue | 3,801 | 3,849 | 3,828 | 15,130 | 16,590 | |
| Sales / Income from operations | 84,511 | 76,878 | 68,681 | 302,437 | 278,368 | |
| 2 | Segment results (Profit (+) / Loss (-) before finance costs and tax) |
|||||
| Abrasives | 6,046 | 4,995 | 4,702 | 19,453 | 19,289 | |
| Ceramics | 5,670 | 5,081 | 5,469 | 21,446 | 23,307 | |
| Electrominerals | 2,757 | 2,790 | 571 | 8,213 | 6,263 | |
| Total | 14,473 | 12,866 | 10,742 | 49,112 | 48,859 | |
| Less: (i) Finance costs | 16 | – | 16 | 16 | 17 | |
| (ii) Other unallocable expenses / (income) – net | (1,135) | 1,337 | 2,643 | (3,386) | 6,313 | |
| Profit before tax | 15,592 | 11,529 | 8,083 | 52,482 | 42,529 | |
| Less : Tax expense | 3,348 | 3,076 | 1,953 | 10,854 | 10,368 | |
| Net profit for the period | 12,244 | 8,453 | 6,130 | 41,628 | 32,161 | |
| 3a | Segmental assets | |||||
| Abrasives | 70,282 | 70,130 | 61,145 | 70,282 | 61,145 | |
| Ceramics | 72,440 | 69,094 | 60,855 | 72,440 | 60,855 | |
| Electrominerals | 49,598 | 48,759 | 42,625 | 49,598 | 42,625 | |
| Unallocable | 134,945 | 131,135 | 122,012 | 134,945 | 122,012 | |
| Total | 327,265 | 319,118 | 286,637 | 327,265 | 286,637 | |
| 3b | Segmental liabilities | |||||
| Abrasives | 10,472 | 10,849 | 7,882 | 10,472 | 7,882 | |
| Ceramics | 10,764 | 12,238 | 7,670 | 10,764 | 7,670 | |
| Electrominerals | 8,712 | 8,014 | 7,900 | 8,712 | 7,900 | |
| Unallocable | 6,353 | 6,815 | 7,360 | 6,353 | 7,360 | |
| Total | 36,301 | 37,916 | 30,812 | 36,301 | 30,812 |
Standalone balance sheet (Rs. in Lakhs)
| Particulars | As at 31.03.2026 Audited | As at 31.03.2025 Audited |
|---|---|---|
| ASSETS | ||
| Non-Current assets | ||
| (a) Property, plant and equipment | 70,136 | 57,962 |
| (b) Right of use assets | 702 | 711 |
| (c) Capital work-in-progress | 10,844 | 7,428 |
| (d) Intangible assets | 481 | 365 |
| (e) Financial assets | ||
| (i) Investments | ||
| (a) Investment in associate | 97 | 97 |
| (b) Investments in joint ventures | 457 | 457 |
| (c) Investments in subsidiaries | 109,152 | 109,152 |
| (d) Other investments | 223 | 249 |
| (ii) Other financial assets | 2,825 | 2,016 |
| (f) Deferred tax asset (net) | 157 | – |
| (g) Other non-current assets | 2,895 | 3,754 |
| Total Non-Current assets | 197,969 | 182,191 |
| Current assets | ||
| (a) Inventories | 46,691 | 44,214 |
| (b) Financial assets | ||
| (i) Trade receivables | 54,478 | 45,191 |
| (ii) Cash and cash equivalents | 20,287 | 8,580 |
| (iii) Bank balances other than (ii) above | 231 | 240 |
| (iv) Other Financial assets | 1,055 | 1,164 |
| (c) Other Current assets | 6,554 | 5,057 |
| Total Current assets | 129,296 | 104,446 |
| Total Assets | 327,265 | 286,637 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity share capital | 1,905 | 1,904 |
| (b) Other equity | 289,059 | 253,921 |
| Total equity | 290,964 | 255,825 |
| Liabilities | ||
| Non-Current liabilities | ||
| (a) Provisions | 2,341 | 2,085 |
| (b) Deferred tax liabilities (net) | – | 4 |
| Total Non-Current liabilities | 2,341 | 2,089 |
| Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Trade payables | ||
| (a) total outstanding dues of micro enterprises and small enterprises | 1,769 | 1,159 |
| (b) total outstanding dues of creditors other than micro enterprises and small enterprises | 20,387 | 17,858 |
| (ii) Other financial liabilities | 6,724 | 6,314 |
| (b) Other current liabilities | 2,598 | 1,084 |
| (c) Provisions | 2,482 | 2,308 |
| Total Current liabilities | 33,960 | 28,723 |
| Total liabilities | 36,301 | 30,812 |
| Total Equity and Liabilities | 327,265 | 286,637 |
Standalone cash flow statement (Rs. in Lakhs)
| Particulars | Year ended 31.03.2026 (Audited) | Year ended 31.03.2025 (Audited) |
|---|---|---|
| A Cash flow from Operating activities | ||
| Profit before tax | 52482 | 42529 |
| Adjustment for: | ||
| Depreciation and amortisation expense | 9461 | 8063 |
| Loss on Fair valuation of investments | 27 | 4 |
| Finance costs | 16 | 17 |
| Interest income | (576) | (559) |
| Dividend income | (11849) | (3301) |
| Expenses recognised in respect of equity-settled share-based payments | 1445 | 1015 |
| Allowance for doubtful receivable and advances (net) | 524 | 276 |
| Loss on sale of assets (net) | 69 | 118 |
| Unrealised exchange (gain)/loss – net | (293) | 111 |
| (1176) | 5744 | |
| Operating profit before working capital changes | 51306 | 48273 |
| Movement in working capital | ||
| (Increase)/decrease in trade receivables | (9092) | (7675) |
| (Increase)/decrease in inventories | (2477) | (8089) |
| (Increase)/decrease in other financial assets | (454) | (770) |
| (Increase)/decrease in other assets | (2180) | (2121) |
| Increase/(decrease) in trade payables | 2712 | 1228 |