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 |
Unaudited |
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 |
574.7 |
2076.44 |
|
|
Other income |
1.11 |
72.38 |
|
Total income |
575.81 |
2148.82 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
268.39 |
1081.39 |
|
| (b) |
Purchases of stock-in-trade |
3.61 |
51.15 |
| (c) |
Changes in inventories of finished goods, work-in-progress and stock-in-trade |
20.59 |
-120.92 |
| (d) |
Employee benefit expense |
75.61 |
289.89 |
| (e) |
Finance costs |
48.17 |
154.39 |
| (f) |
Depreciation, depletion and amortisation expense |
47.97 |
186.56 |
| (g) |
Other Expenses |
| 1 |
Other Expenses |
225.78 |
755.64 |
|
|
Total other expenses |
225.78 |
755.64 |
|
Total expenses |
690.12 |
2398.1 |
| 3 |
Total profit before exceptional items and tax |
-114.31 |
-249.28 |
| 4 |
Exceptional items |
0 |
0 |
| 5 |
Total profit before tax |
-114.31 |
-249.28 |
| 6 |
Tax expense |
| 7 |
Current tax |
-5.08 |
25 |
|
| 8 |
Deferred tax |
0.92 |
14.72 |
| 9 |
Total tax expenses |
-4.16 |
39.72 |
| 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 |
-110.15 |
-289 |
| 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 |
-110.15 |
-289 |
| 17 |
Other comprehensive income net of taxes |
2.07 |
4.16 |
| 18 |
Total Comprehensive Income for the period |
-108.08 |
-284.84 |
| 19 |
Total profit or loss, attributable to |
|
Profit or loss, attributable to owners of parent |
-105.01 |
-285.35 |
|
|
Total profit or loss, attributable to non-controlling interests |
-5.14 |
-3.65 |
| 20 |
Total Comprehensive income for the period attributable to |
|
Comprehensive income for the period attributable to owners of parent |
-102.86 |
-281.65 |
|
|
Total comprehensive income for the period attributable to owners of parent non-controlling interests |
-5.22 |
-3.19 |
| 21 |
Details of equity share capital |
|
Paid-up equity share capital |
423.82 |
423.82 |
|
|
Face value of equity share capital |
10 |
10 |
| 22 |
Reserves excluding revaluation reserve |
|
2599.58 |
| 23 |
Earnings per share |
| i |
Earnings per equity share for continuing operations |
|
Basic earnings (loss) per share from continuing operations |
-2.48 |
-6.73 |
|
|
Diluted earnings (loss) per share from continuing operations |
-2.48 |
-6.73 |
| 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 |
-2.48 |
-6.73 |
|
|
Diluted earnings (loss) per share from continuing and discontinued operations |
-2.48 |
-6.73 |
| 24 |
Debt equity ratio |
|
|
Textual Information( 1) |
| 25 |
Debt service coverage ratio |
|
|
Textual Information( 2) |
| 26 |
Interest service coverage ratio |
|
|
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 |
2375.07 |
|
Capital work-in-progress |
0 |
|
Investment property |
|
|
Goodwill |
0 |
|
Other intangible assets |
1.93 |
|
Intangible assets under development |
|
|
Biological assets other than bearer plants |
|
|
Investments accounted for using equity method |
|
|
Non-current financial assets |
|
|
Non-current investments |
0 |
|
Trade receivables, non-current |
|
|
Loans, non-current |
0.06 |
|
Other non-current financial assets |
31.19 |
|
Total non-current financial assets |
31.25 |
|
Deferred tax assets (net) |
198.94 |
|
Other non-current assets |
547.58 |
|
Total non-current assets |
3154.77 |
| 2 |
Current assets |
|
|
Inventories |
947.55 |
|
Current financial asset |
|
|
Current investments |
1.71 |
|
Trade receivables, current |
1276.9 |
|
Cash and cash equivalents |
27.77 |
|
Bank balance other than cash and cash equivalents |
44.13 |
|
Loans, current |
7.62 |
|
Other current financial assets |
7.7 |
|
Total current financial assets |
1365.83 |
|
Current tax assets (net) |
|
|
Other current assets |
107.23 |
|
Total current assets |
2420.61 |
| 3 |
Non-current assets classified as held for sale |
|
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
5575.38 |
|
Total current assets |
2420.61 |
| 3 |
Non-current assets classified as held for sale |
|
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
5575.38 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
423.82 |
|
Other equity |
2599.58 |
|
Total equity attributable to owners of parent |
3023.4 |
|
Non controlling interest |
16.49 |
|
Total equity |
3039.89 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
522.96 |
|
Trade Payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
|
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
|
|
Total Trade payable |
|
|
Other non-current financial liabilities |
473.57 |
|
Total non-current financial liabilities |
996.53 |
|
Provisions, non-current |
10.43 |
|
Deferred tax liabilities (net) |
|
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
|
Total non-current liabilities |
1006.96 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
998.02 |
|
Trade Payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
58.98 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
402.46 |
|
Total Trade payable |
461.44 |
|
Other current financial liabilities |
33.32 |
|
Total current financial liabilities |
1492.78 |
|
Other current liabilities |
28.23 |
|
Provisions, current |
3.46 |
|
Current tax liabilities (Net) |
4.06 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
1528.53 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
|
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
2535.49 |
|
Total equity and liabilities |
5575.38 |
|
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 |
-249.28 |
| 2 |
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
154.39 |
|
Adjustments for decrease (increase) in inventories |
-180 |
|
Adjustments for decrease (increase) in trade receivables, current |
-186.16 |
|
Adjustments for decrease (increase) in trade receivables, non-current |
0 |
|
Adjustments for decrease (increase) in other current assets |
0 |
|
Adjustments for decrease (increase) in other non-current assets |
0 |
|
Adjustments for other financial assets, non-current |
0 |
|
Adjustments for other financial assets, current |
-38.35 |
|
Adjustments for other bank balances |
0 |
|
Adjustments for increase (decrease) in trade payables, current |
74.51 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0 |
|
Adjustments for increase (decrease) in other current liabilities |
0 |
|
Adjustments for increase (decrease) in other non-current liabilities |
0 |
|
Adjustments for depreciation and amortisation expense |
186.56 |
|
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss |
0 |
|
Adjustments for provisions, current |
9.59 |
|
Adjustments for provisions, non-current |
0 |
|
Adjustments for other financial liabilities, current |
16.49 |
|
Adjustments for other financial liabilities, non-current |
0 |
|
Adjustments for unrealised foreign exchange losses gains |
-71.08 |
|
Adjustments for dividend income |
0 |
|
Adjustments for interest income |
0.14 |
|
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 |
-1.8 |
|
Other adjustments to reconcile profit (loss) |
0 |
|
Other adjustments for non-cash items |
16.5 |
|
Share of profit and loss from partnership firm or association of persons or limited liability partnerships |
0 |
|
Total adjustments for reconcile profit (loss) |
-19.49 |
|
Net cash flows from (used in) operations |
-268.77 |
|
Dividends received |
0 |
|
Interest paid |
0 |
|
Interest received |
0 |
|
Income taxes paid (refund) |
43.48 |
|
Other inflows (outflows) of cash |
0 |
|
Net cash flows from (used in) operating activities |
-312.25 |
| 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 |
8.55 |
|
Purchase of property, plant and equipment |
46.74 |
|
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 |
0 |
|
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 |
0 |
|
Cash advances and loans made to other parties |
0 |
|
Cash receipts from repayment of advances and loans made to other parties |
-6.26 |
|
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 |
0.14 |
|
Income taxes paid (refund) |
0 |
|
Other inflows (outflows) of cash |
-15.61 |
|
Net cash flows from (used in) investing activities |
-59.92 |
| 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 |
539 |
|
Repayments of borrowings |
0 |
|
Payments of lease liabilities |
11.63 |
|
Dividends paid |
0 |
|
Interest paid |
153.3 |
|
Income taxes paid (refund) |
0 |
|
Other inflows (outflows) of cash |
0 |
|
Net cash flows from (used in) financing activities |
374.07 |
|
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes |
1.9 |
| 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 |
1.9 |
|
Cash and cash equivalents cash flow statement at beginning of period |
25.87 |
|
Cash and cash equivalents cash flow statement at end of period |
27.77 |
