PGrasim Industries LimitedExecutive Cockpit

Finance 360

The single financial pane of truth — P&L, quality of earnings, profitability, FP&A and acquisition-cohort economics.

Grasim Industries Limited · FY26 (modeled)
India's #1 VSF producer, Top 3 cement
24,000 employees · 0+ US sites · 51 countries
Executive read· the answer, then the moves

Margin is expanding, but ≈ $-3885M of EBITDA still sits between today's 18.2% margin and the 16% exit target — held in unintegrated cohorts and SG&A. Convert synergy and add-backs into reported EBITDA before the buyer's diligence.

6 of 8 headline metrics improving vs prior · still off target: EBITDA $32.15B vs $34.00B, EBITDA Margin 18.2% vs 19.0%, Annual Recurring Revenue $2.10B vs $2.30B

Do now — ranked by urgency
  1. 1
    Birla Estates credit exposureAct now
    Why it matters

    Move to credit hold pending paydown; reforecast ARR net of likely churn.

    What's driving it
    • Overdue AR
    • Signal: Alert
    FYI

    Distress filings + overdue AR; churn risk High on $6.4M account.

  2. 2
    Covenant headroom 0.9× (lev 4.6× vs 5.5×)Act now
    Why it matters

    Sets deal capacity and refinancing risk.

    What's driving it
    • Q1 (act)
    • Signal: Threshold
    FYI
    • Net-debt/EBITDA 4.6× against a 5.5× ceiling.
    • Owner: CFO · Treasury
  3. 3
    Close the margin gap to the 16% exit targetWatch
    Why it matters

    ≈ $-3885M of EBITDA stands between 18.2% margin and the 16% target — the swing that re-rates the equity.

    What's driving it
    • Adj. EBITDA margin 18.2% vs 16% target
    • 4 of 7 cohorts below 80% synergy capture
    FYI
    • Revenue $176611M; SG&A 10.5% of revenue
    • Each margin point ≈ $1766M of EBITDA
  4. 4
    3 brands running DSO > 65 daysWatch
    Why it matters

    Targeted collections sprint on $0.9M; tighten milestone billing on ISC projects.

    What's driving it
    • DSO
    • Signal: Alert
    FYI

    ISC (67d), Birla Cellulose (66d), Birla Estates account (67d) lifting blended DSO.

💎 Value creation → exitStep 4 of 7 · the P&L & quality of earningsEnterprise 360Cash 360All journeys
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Revenue
$176.61B
▲ 17.8% vs priorTarget $180.00B
Revenue Growth
17.8%
▲ 34.8% vs priorTarget 15.0%
Gross Margin
31.5%
▼ 1.3% vs priorTarget 32.0%
EBITDA
$32.15B
▲ 19.1% vs priorTarget $34.00B
EBITDA Margin
18.2%
▼ 2.7% vs priorTarget 19.0%
Annual Recurring Revenue
$2.10B
▲ 16.7% vs priorTarget $2.30B
Recurring Revenue Mix
12.1%
▲ 5.2% vs priorTarget 13.0%
Free Cash Flow
$8.70B
▲ 11.5% vs priorTarget $9.00B
Exhibit 1

P&L bridge — revenue to EBITDA

How $785M of revenue converts to $116M adjusted EBITDA.

Exhibit 2

P&L at a glance

Revenue$176611M100.0%
Cost of goods sold($120978M)(68.5%)
Gross profit$55632M31.5%
SG&A($18544M)(10.5%)
Adjusted EBITDA$32150M18.2%
Exhibit 3

Revenue & EBITDA

Exhibit 4

Revenue by business unit

Cellulosic Fibres (VSF, Yarn)45%
Chemicals (Chlor-alkali, Specialty)35%
Building Materials (Cement, Paints)20%
Exhibit 5

Reported → Adjusted EBITDA

Diligence-grade add-back walk.

Exhibit 6

EBITDA — prior to current

Organic vs. acquisitive vs. price/mix vs. cost.

Exhibit 7

EBITDA margin

Exhibit 8

Revenue concentration

Planning

FP&A & productivity

Forecast discipline, synergy realization and productivity.

Budget Variance
2.1%
▼ 16.0% vs priorTarget 2.0%
Forecast Accuracy
93.0%
▲ 1.1% vs priorTarget 95.0%
Synergy Realization
4.2%
▲ 10.5% vs priorTarget 5.0%
Revenue per Employee
$7360K
▲ 18.7% vs priorTarget $7500K
SG&A Ratio
10.5%
▼ 4.5% vs priorTarget 10.0%
Rule of 40
36
▲ 12.5% vs priorTarget 40
Exhibit 9

Acquisition cohort performance

EBITDA uplift and synergy realization by acquired brand.

BrandYearRevenueARREBITDA %SynergyStatus
Birla Opus2021$920.38M$324.84M243.63378.98%92%Integrated
Aditya Birla Capital2021$595.54M$216.56M216.56351.91%90%Integrated
UltraTech Cement2022$2598.73M$1407.64M297.77433.12%88%Integrated
Birla Pivot2023$1570.06M$514.33M270.7351.91%74%In progress
Livaeco2024$1109.87M$378.98M243.63297.77%55%In progress
Aditya Birla Renewables2024$1001.59M$351.91M243.63324.84%78%In progress
Birla Cellulose2024$785.03M$243.63M216.56243.63%40%Early