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 | 52306 | 204951 | |
| Other income | 778 | 2060 |
| Total income | 53084 | 207011 |
| 2 | Expenses |
| (a) | Cost of materials consumed | 37084 | 155278 | |
| (b) | Purchases of stock-in-trade | 4297 | 4660 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | -2010 | -1267 |
| (d) | Employee benefit expense | 2113 | 8847 |
| (e) | Finance costs | 1527 | 4915 |
| (f) | Depreciation, depletion and amortisation expense | 1835 | 6110 |
| (g) | Other Expenses |
| 1 | Other Expenses | 9339 | 32553 | |
| Total other expenses | 9339 | 32553 |
| Total expenses | 54185 | 211096 |
| 3 | Total profit before exceptional items and tax | -1101 | -4085 |
| 4 | Exceptional items | 0 | 0 |
| 5 | Total profit before tax | -1101 | -4085 |
| 6 | Tax expense |
| 7 | Current tax | 689 | 2214 | |
| 8 | Deferred tax | -384 | -1689 |
| 9 | Total tax expenses | 305 | 525 |
| 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 | -1406 | -4610 |
| 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 | -1406 | -4610 |
| 17 | Other comprehensive income net of taxes | -2604 | 6580 |
| 18 | Total Comprehensive Income for the period | -4010 | 1970 |
| 19 | Total profit or loss, attributable to |
| Profit or loss, attributable to owners of parent | | | |
| Total profit or loss, attributable to non-controlling interests | | |
| 20 | Total Comprehensive income for the period attributable to |
| Comprehensive income for the period attributable to owners of parent | | | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | | |
| 21 | Details of equity share capital |
| Paid-up equity share capital | 1024 | 1024 | |
| Face value of equity share capital | 1 | 1 |
| 22 | Reserves excluding revaluation reserve | | 85388 |
| 23 | Earnings per share |
| i | Earnings per equity share for continuing operations |
| Basic earnings (loss) per share from continuing operations | -1.37 | -4.5 | |
| Diluted earnings (loss) per share from continuing operations | -1.37 | -4.5 |
| 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 | -1.37 | -4.5 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -1.37 | -4.5 |
| 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 | 125134 |
| Capital work-in-progress | 135211 |
| Investment property | |
| Goodwill | 0 |
| Other intangible assets | 14 |
| Intangible assets under development | |
| Biological assets other than bearer plants | |
| Investments accounted for using equity method | |
| Non-current financial assets | |
| Non-current investments | 19960 |
| Trade receivables, non-current | |
| Loans, non-current | 0 |
| Other non-current financial assets | 799 |
| Total non-current financial assets | 20759 |
| Deferred tax assets (net) | |
| Other non-current assets | 3456 |
| Total non-current assets | 284574 |
| 2 | Current assets | |
| Inventories | 24727 |
| Current financial asset | |
| Current investments | 0 |
| Trade receivables, current | 19899 |
| Cash and cash equivalents | 18291 |
| Bank balance other than cash and cash equivalents | 17444 |
| Loans, current | 0 |
| Other current financial assets | 698 |
| Total current financial assets | 56332 |
| Current tax assets (net) | 1070 |
| Other current assets | 13972 |
| Total current assets | 96101 |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 380675 |
| Total current assets | 96101 |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 380675 |
| Equity and liabilities | |
| 1 | Equity | |
| Equity attributable to owners of parent | |
| Equity share capital | 1024 |
| Other equity | 114543 |
| Total equity attributable to owners of parent | 115567 |
| Non controlling interest | |
| Total equity | 115567 |
| 2 | Liabilities | |
| Non-current liabilities | |
| Non-current financial liabilities | |
| Borrowings, non-current | 140066 |
| 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 | 20552 |
| Total non-current financial liabilities | 160618 |
| Provisions, non-current | 1384 |
| Deferred tax liabilities (net) | 6401 |
| Deferred government grants, Non-current | |
| Other non-current liabilities | 4108 |
| Total non-current liabilities | 172511 |
| Current liabilities | |
| Current financial liabilities | |
| Borrowings, current | 30592 |
| Trade Payables, current | |
| (A) Total outstanding dues of micro enterprises and small enterprises | 488 |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 44355 |
| Total Trade payable | 44843 |
| Other current financial liabilities | 16023 |
| Total current financial liabilities | 91458 |
| Other current liabilities | 646 |
| Provisions, current | 493 |
| Current tax liabilities (Net) | |
| Deferred government grants, Current | |
| Total current liabilities | 92597 |
| 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 | 265108 |
| Total equity and liabilities | 380675 |
| 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 | -4085 |
| 2 | Adjustments for reconcile profit (loss) | |
| Adjustments for finance costs | 4915 |
| Adjustments for decrease (increase) in inventories | 450 |
| Adjustments for decrease (increase) in trade receivables, current | -1419 |
| Adjustments for decrease (increase) in trade receivables, non-current | 0 |
| Adjustments for decrease (increase) in other current assets | -9821 |
| Adjustments for decrease (increase) in other non-current assets | 9468 |
| Adjustments for other financial assets, non-current | -242 |
| Adjustments for other financial assets, current | 154 |
| Adjustments for other bank balances | 0 |
| Adjustments for increase (decrease) in trade payables, current | -12382 |
| Adjustments for increase (decrease) in trade payables, non-current | 0 |
| Adjustments for increase (decrease) in other current liabilities | 44 |
| Adjustments for increase (decrease) in other non-current liabilities | 0 |
| Adjustments for depreciation and amortisation expense | 6110 |
| 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 | 4843 |
| Adjustments for other financial liabilities, non-current | 0 |
| Adjustments for unrealised foreign exchange losses gains | 0 |
| Adjustments for dividend income | 243 |
| Adjustments for interest income | 772 |
| 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 | -1445 |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0 |
| Total adjustments for reconcile profit (loss) | -340 |
| Net cash flows from (used in) operations | -4425 |
| Dividends received | 0 |
| Interest paid | 0 |
| Interest received | 0 |
| Income taxes paid (refund) | 2179 |
| Other inflows (outflows) of cash | 0 |
| Net cash flows from (used in) operating activities | -6604 |
| 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 | 229 |
| Purchase of property, plant and equipment | 61290 |
| 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 | 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 | 210 |
| Interest received | 788 |
| Income taxes paid (refund) | 0 |
| Other inflows (outflows) of cash | 5856 |
| Net cash flows from (used in) investing activities | -54207 |
| 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 | 139272 |
| Repayments of borrowings | 87382 |
| Payments of lease liabilities | 603 |
| Dividends paid | 1024 |
| Interest paid | 12786 |
| Income taxes paid (refund) | 0 |
| Other inflows (outflows) of cash | 0 |
| Net cash flows from (used in) financing activities | 37477 |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | -23334 |
| 5 | Effect of exchange rate changes on cash and cash equivalents | |
| Effect of exchange rate changes on cash and cash equivalents | 1065 |
| Net increase (decrease) in cash and cash equivalents | -22269 |
| Cash and cash equivalents cash flow statement at beginning of period | 40560 |
| Cash and cash equivalents cash flow statement at end of period | 18291 |