Financial Results � Ind-AS |
| Particulars | 3 months/ 6 months ended
(dd-mm-yyyy) | Year to date figures for current period ended
(dd-mm-yyyy) | |
| Date of start of reporting period | 01-01-2025 | 01-04-2024 |
| Date of end of reporting period | 31-03-2025 | 31-03-2025 |
| Whether results are audited or unaudited | Audited | Audited |
| Nature of report standalone or consolidated | Consolidated | Consolidated |
| Part I | Blue color marked fields are non-mandatory.
For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column. |
| 1 | Income |
| Revenue from operations | 8441.64 | 16255.85 | |
| Other income | 43.5 | 99.25 |
| Total income | 8485.14 | 16355.1 |
| 2 | Expenses |
| (a) | Cost of materials consumed | 6740.72 | 11219.37 | |
| (b) | Purchases of stock-in-trade | 0 | 0 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | -924.41 | -102.95 |
| (d) | Employee benefit expense | 911.64 | 3009.49 |
| (e) | Finance costs | 209.66 | 517.52 |
| (f) | Depreciation, depletion and amortisation expense | 93.45 | 190.73 |
| (g) | Other Expenses |
| 1 | Other Expenses | 1001.27 | 2462.68 | |
| Total other expenses | 1001.27 | 2462.68 |
| Total expenses | 8032.33 | 17296.84 |
| 3 | Total profit before exceptional items and tax | 452.81 | -941.74 |
| 4 | Exceptional items | 0 | 0 |
| 5 | Total profit before tax | 452.81 | -941.74 |
| 6 | Tax expense |
| 7 | Current tax | 219.3 | 219.3 | |
| 8 | Deferred tax | 3.85 | 3.85 |
| 9 | Total tax expenses | 223.15 | 223.15 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0 | 0 |
| 11 | Net Profit Loss for the period from continuing operations | 229.66 | -1164.89 |
| 12 | Profit (loss) from discontinued operations before tax | 0 | 0 |
| 13 | Tax expense of discontinued operations | 0 | 0 |
| 14 | Net profit (loss) from discontinued operation after tax | 0 | 0 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0 | 0 |
| 16 | Total profit (loss) for period | 229.66 | -1164.89 |
| 17 | Other comprehensive income net of taxes | 0 | 0 |
| 18 | Total Comprehensive Income for the period | 229.66 | -1164.89 |
| 19 | Total profit or loss, attributable to |
| Profit or loss, attributable to owners of parent | 0 | 0 | |
| Total profit or loss, attributable to non-controlling interests | 0 | 0 |
| 20 | Total Comprehensive income for the period attributable to |
| Comprehensive income for the period attributable to owners of parent | 0 | 0 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0 | 0 |
| 21 | Details of equity share capital |
| Paid-up equity share capital | 112463000 | 112463000 | |
| Face value of equity share capital | 10 | 10 |
| 22 | Reserves excluding revaluation reserve | | 0 |
| 23 | Earnings per share |
| i | Earnings per equity share for continuing operations |
| Basic earnings (loss) per share from continuing operations | 2.04 | -10.36 | |
| Diluted earnings (loss) per share from continuing operations | 2.04 | -10.36 |
| ii | Earnings per equity share for discontinued operations |
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 |
| iii | Earnings per equity share (for continuing and discontinued operations) |
| Basic earnings (loss) per share from continuing and discontinued operations | 2.04 | -10.36 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 2.04 | -10.36 |
| 24 | Debt equity ratio | 0.6 | 0.6 | Textual Information( 1) |
| 25 | Debt service coverage ratio | -0.36 | -0.36 | Textual Information( 2) |
| 26 | Interest service coverage ratio | -0.45 | -0.45 | Textual Information( 3) |
| 27 | Disclosure of notes on financial results | Textual Information(4) |
Statement of Asset and Liabilities |
| Particulars | Year ended (dd-mm-yyyy) |
| Date of start of reporting period | 01-04-2024 |
| Date of end of reporting period | 31-03-2025 |
| Whether results are audited or unaudited | Audited |
| Nature of report standalone or consolidated | Consolidated |
| Assets |
| 1 | Non-current assets |
| Property, plant and equipment | 1797.63 |
| Capital work-in-progress | 1846.8 |
| Investment property | 142.75 |
| Goodwill | 0 |
| Other intangible assets | 84.64 |
| Intangible assets under development | 1778.91 |
| Biological assets other than bearer plants | 0 |
| Investments accounted for using equity method | 0 |
| Non-current financial assets | |
| Non-current investments | 55.04 |
| Trade receivables, non-current | 367.49 |
| Loans, non-current | 0 |
| Other non-current financial assets | 70.42 |
| Total non-current financial assets | 492.95 |
| Deferred tax assets (net) | 0 |
| Other non-current assets | 75.6 |
| Total non-current assets | 6219.28 |
| 2 | Current assets | |
| Inventories | 5786.27 |
| Current financial asset | |
| Current investments | 0 |
| Trade receivables, current | 8512.69 |
| Cash and cash equivalents | 939.42 |
| Bank balance other than cash and cash equivalents | 0 |
| Loans, current | 18.07 |
| Other current financial assets | 18.66 |
| Total current financial assets | 9488.84 |
| Current tax assets (net) | 416.96 |
| Other current assets | 1364.34 |
| Total current assets | 17056.41 |
| 3 | Non-current assets classified as held for sale | 0 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0 |
| Total assets | 23275.69 |
| Total current assets | 17056.41 |
| 3 | Non-current assets classified as held for sale | 0 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0 |
| Total assets | 23275.69 |
| Equity and liabilities | |
| 1 | Equity | |
| Equity attributable to owners of parent | |
| Equity share capital | 1124.63 |
| Other equity | 8950.01 |
| Total equity attributable to owners of parent | 10074.64 |
| Non controlling interest | 0 |
| Total equity | 10074.64 |
| 2 | Liabilities | |
| Non-current liabilities | |
| Non-current financial liabilities | |
| Borrowings, non-current | 2016.47 |
| Trade Payables, non-current | |
| (A) Total outstanding dues of micro enterprises and small enterprises | 0 |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0 |
| Total Trade payable | 0 |
| Other non-current financial liabilities | 519.76 |
| Total non-current financial liabilities | 2536.23 |
| Provisions, non-current | 0 |
| Deferred tax liabilities (net) | 1.11 |
| Deferred government grants, Non-current | 0 |
| Other non-current liabilities | 0 |
| Total non-current liabilities | 2537.34 |
| Current liabilities | |
| Current financial liabilities | |
| Borrowings, current | 3548.12 |
| Trade Payables, current | |
| (A) Total outstanding dues of micro enterprises and small enterprises | 744.29 |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 4115.56 |
| Total Trade payable | 4859.85 |
| Other current financial liabilities | 369.28 |
| Total current financial liabilities | 8777.25 |
| Other current liabilities | 56.53 |
| Provisions, current | 551.19 |
| Current tax liabilities (Net) | 1278.74 |
| Deferred government grants, Current | 0 |
| Total current liabilities | 10663.71 |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0 |
| Total liabilities | 13201.05 |
| Total equity and liabilities | 23275.69 |
| Disclosure of notes on assets and liabilities | Textual Information(1) |
Cash flow statement, indirect |
| Particulars | Year ended (dd-mm-yyyy) |
| Date of start of reporting period | 01-04-2024 |
| Date of end of reporting period | 31-03-2025 |
| Whether results are audited or unaudited | Audited |
| Nature of report standalone or consolidated | Consolidated |
| Part I | Blue color marked fields are non-mandatory. |
| 1 | Statement of cash flows | |
| Cash flows from used in operating activities | |
| Profit before tax | -941.74 |
| 2 | Adjustments for reconcile profit (loss) | |
| Adjustments for finance costs | 466.47 |
| Adjustments for decrease (increase) in inventories | -367.89 |
| Adjustments for decrease (increase) in trade receivables, current | 925.82 |
| Adjustments for decrease (increase) in trade receivables, non-current | 0 |
| Adjustments for decrease (increase) in other current assets | -826.62 |
| Adjustments for decrease (increase) in other non-current assets | 0 |
| Adjustments for other financial assets, non-current | 0 |
| Adjustments for other financial assets, current | 0 |
| Adjustments for other bank balances | 488.91 |
| Adjustments for increase (decrease) in trade payables, current | -292.32 |
| Adjustments for increase (decrease) in trade payables, non-current | -86.2 |
| Adjustments for increase (decrease) in other current liabilities | 103.4 |
| Adjustments for increase (decrease) in other non-current liabilities | 0 |
| Adjustments for depreciation and amortisation expense | 190.71 |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 |
| Adjustments for provisions, current | 0 |
| Adjustments for provisions, non-current | 0 |
| Adjustments for other financial liabilities, current | 0 |
| Adjustments for other financial liabilities, non-current | 0 |
| Adjustments for unrealised foreign exchange losses gains | 0 |
| Adjustments for dividend income | 0 |
| Adjustments for interest income | 0 |
| Adjustments for share-based payments | 0 |
| Adjustments for fair value losses (gains) | 0 |
| Adjustments for undistributed profits of associates | 0 |
| Other adjustments for which cash effects are investing or financing cash flow | 0 |
| Other adjustments to reconcile profit (loss) | 0 |
| Other adjustments for non-cash items | 0 |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0 |
| Total adjustments for reconcile profit (loss) | 602.28 |
| Net cash flows from (used in) operations | -339.46 |
| Dividends received | 0 |
| Interest paid | 0 |
| Interest received | -15.44 |
| Income taxes paid (refund) | 222.87 |
| Other inflows (outflows) of cash | 0 |
| Net cash flows from (used in) operating activities | -577.77 |
| 3 | Cash flows from used in investing activities | |
| Cash flows from losing control of subsidiaries or other businesses | 0 |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0 |
| Other cash receipts from sales of equity or debt instruments of other entities | 0 |
| Other cash payments to acquire equity or debt instruments of other entities | 0 |
| Other cash receipts from sales of interests in joint ventures | 0 |
| Other cash payments to acquire interests in joint ventures | 0 |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0 |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0 |
| Proceeds from sales of property, plant and equipment | 0 |
| Purchase of property, plant and equipment | 1038.63 |
| Proceeds from sales of investment property | 0 |
| Purchase of investment property | 0 |
| Proceeds from sales of intangible assets | 0 |
| Purchase of intangible assets | 0 |
| Proceeds from sales of intangible assets under development | 0 |
| Purchase of intangible assets under development | 1323.42 |
| Proceeds from sales of goodwill | 0 |
| Purchase of goodwill | 0 |
| Proceeds from biological assets other than bearer plants | 0 |
| Purchase of biological assets other than bearer plants | 0 |
| Proceeds from government grants | 0 |
| Proceeds from sales of other long-term assets | 0 |
| Purchase of other long-term assets | 6.84 |
| Cash advances and loans made to other parties | 69.32 |
| Cash receipts from repayment of advances and loans made to other parties | 0 |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0 |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0 |
| Dividends received | 0 |
| Interest received | 15.44 |
| Income taxes paid (refund) | 0 |
| Other inflows (outflows) of cash | 0 |
| Net cash flows from (used in) investing activities | -2422.77 |
| 4 | Cash flows from used in financing activities | |
| Proceeds from changes in ownership interests in subsidiaries | 0 |
| Payments from changes in ownership interests in subsidiaries | 0 |
| Proceeds from issuing shares | 0 |
| Proceeds from issuing other equity instruments | 0 |
| Payments to acquire or redeem entity's shares | 0 |
| Payments of other equity instruments | 0 |
| Proceeds from exercise of stock options | 0 |
| Proceeds from issuing debentures notes bonds etc | 0 |
| Proceeds from borrowings | 453.07 |
| Repayments of borrowings | 0 |
| Payments of lease liabilities | 0 |
| Dividends paid | 0 |
| Interest paid | 469.99 |
| Income taxes paid (refund) | 0 |
| Other inflows (outflows) of cash | -21.1 |
| Net cash flows from (used in) financing activities | -38.02 |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | -3038.56 |
| 5 | Effect of exchange rate changes on cash and cash equivalents | |
| Effect of exchange rate changes on cash and cash equivalents | 0 |
| Net increase (decrease) in cash and cash equivalents | -3038.56 |
| Cash and cash equivalents cash flow statement at beginning of period | 3977.98 |
| Cash and cash equivalents cash flow statement at end of period | 939.42 |