Financial Results – Ind-AS |
Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) |
A | Date of start of reporting period | 01-07-2024 | 01-04-2024 |
B | Date of end of reporting period | 30-09-2024 | 30-09-2024 |
C | Whether results are audited or unaudited | Unaudited | Unaudited |
D | 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. |
23 | Total Comprehensive Income for the period | -61.22 | -0.9 |
24 | 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 |
25 | 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 |
26 | Details of equity share capital |
| Paid-up equity share capital | 1024.87 | 1024.87 |
| Face value of equity share capital | 10 | 10 |
27 | Details of debt securities |
28 | Reserves excluding revaluation reserve | | |
29 | Earnings per share |
i | Earnings per equity share for continuing operations |
| Basic earnings (loss) per share from continuing operations | -0.6 | -0.01 |
| Diluted earnings (loss) per share from continuing operations | -0.6 | -0.01 |
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 |
ii | Earnings per equity share |
| Basic earnings (loss) per share from continuing and discontinued operations | -0.6 | -0.01 |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.6 | -0.01 |
30 | Debt equity ratio | | |
31 | Debt service coverage ratio | | |
32 | Interest service coverage ratio | | |
33 | Disclosure of notes on financial results | |
Statement of Asset and Liabilities |
Particulars | Half year ended (dd-mm-yyyy) |
Date of start of reporting period | 01-04-2024 |
Date of end of reporting period | 30-09-2024 |
Whether results are audited or unaudited | Unaudited |
Nature of report standalone or consolidated | Consolidated |
3 | Non-current assets classified as held for sale | 0 |
4 | Regulatory deferral account debit balances and related deferred tax Assets | 0 |
| Total assets | 40465.57 |
| Equity and liabilities |
| Equity |
| Equity attributable to owners of parent |
| Equity share capital | 1024.87 |
| Other equity | 22323.21 |
| Total equity attributable to owners of parent | 23348.08 |
| Non controlling interest | 2485.4 |
| Total equity | 25833.48 |
| Liabilities |
| Non-current liabilities |
| Non-current financial liabilities |
| Borrowings, non-current | 6195.13 |
| Trade payables, non-current | 0 |
| Other non-current financial liabilities | 148.77 |
| Total non-current financial liabilities | 6343.9 |
| Provisions, non-current | 0 |
| Deferred tax liabilities (net) | 362.8 |
| Deferred government grants, Non-current | 0 |
| Other non-current liabilities | 0 |
| Total non-current liabilities | 6706.7 |
| Current liabilities |
| Current financial liabilities |
| Borrowings, current | 3628.88 |
| Trade payables, current | 3617.75 |
| Other current financial liabilities | 13.49 |
| Total current financial liabilities | 7260.12 |
| Other current liabilities | 452.34 |
| Provisions, current | 14.93 |
| Current tax liabilities (Net) | 198 |
| Deferred government grants, Current | 0 |
| Total current liabilities | 7925.39 |
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 | 14632.09 |
| Total equity and liabilites | 40465.57 |
| Disclosure of notes on assets and liabilities | |
Cash flow statement, indirect |
Particulars | 6 months ended (dd-mm-yyyy) |
A | Date of start of reporting period | 01-07-2024 |
B | Date of end of reporting period | 30-09-2024 |
C | Whether results are audited or unaudited | Unaudited |
D | Nature of report standalone or consolidated | Consolidated |
Part I | Blue color marked fields are non-mandatory. |
| Statement of cash flows | |
| Cash flows from used in operating activities | |
| Profit before tax | 139.77 |
| Adjustments for reconcile profit (loss) | |
| Adjustments for finance costs | 313.37 |
| Adjustments for decrease (increase) in inventories | -305.55 |
| Adjustments for decrease (increase) in trade receivables, current | -883.44 |
| Adjustments for decrease (increase) in trade receivables, non-current | 0 |
| Adjustments for decrease (increase) in other current assets | 123.45 |
| Adjustments for decrease (increase) in other non-current assets | -0.19 |
| Adjustments for other financial assets, non-current | 19.41 |
| Adjustments for other financial assets, current | 0 |
| Adjustments for other bank balances | 647.4 |
| Adjustments for increase (decrease) in trade payables, current | 575.92 |
| Adjustments for increase (decrease) in trade payables, non-current | 0 |
| Adjustments for increase (decrease) in other current liabilities | 127.47 |
| Adjustments for increase (decrease) in other non-current liabilities | 0 |
| Adjustments for depreciation and amortisation expense | 462.87 |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 |
| Adjustments for provisions, current | 67.63 |
| Adjustments for provisions, non-current | 0 |
| Adjustments for other financial liabilities, current | -15.73 |
| 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 | 6.2 |
| Adjustments for share-based payments | 22.24 |
| 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 | 20.48 |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0 |
| Total adjustments for reconcile profit (loss) | 1169.13 |
| Net cash flows from (used in) operations | 1308.9 |
| Dividends received | 0 |
| Interest paid | 0 |
| Interest received | 0 |
| Income taxes paid (refund) | 107.94 |
| Other inflows (outflows) of cash | 0 |
| Net cash flows from (used in) operating activities | 1200.96 |
| 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 | 2023.8 |
| 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 | 0 |
| Interest received | 6.2 |
| Income taxes paid (refund) | 0 |
| Other inflows (outflows) of cash | 0 |
| Net cash flows from (used in) investing activities | -2017.6 |
| 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 | 2931.73 |
| 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 | 0 |
| Repayments of borrowings | 1075.47 |
| Payments of finance lease liabilities | 6.86 |
| Payments of lease liabilities | 0 |
| Dividends paid | 0 |
| Interest paid | 313.37 |
| Income taxes paid (refund) | 0 |
| Other inflows (outflows) of cash | 0 |
| Net cash flows from (used in) financing activities | 1536.03 |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 719.39 |
| 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 | 719.39 |
| Cash and cash equivalents cash flow statement at beginning of period | 225.48 |
| Cash and cash equivalents cash flow statement at end of period | 944.87 |