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 | Standalone | Standalone |
| 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 | -276.84 | -1947.77 |
| 24 | Total profit or loss, attributable to |
| Profit or loss, attributable to owners of parent | | |
| Total profit or loss, attributable to non-controlling interests | | |
| 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 | 969.89 | 969.89 |
| Face value of equity share capital | 1 | 1 |
| 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 | -0.32 | -2.04 |
| Diluted earnings (loss) per share from continuing operations | -0.32 | -2.04 |
| 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 | -0.32 | -2.04 |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.32 | -2.04 |
| 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 | Standalone |
| 3 | Non-current assets classified as held for sale | 0 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0 |
| Total assets | 61622.13 |
| Equity and liabilities |
| Equity |
| Equity attributable to owners of parent |
| Equity share capital | 969.89 |
| Other equity | 19131.25 |
| Total equity attributable to owners of parent | 20101.14 |
| Non controlling interest | |
| Total equity | 20101.14 |
| Liabilities |
| Non-current liabilities |
| Non-current financial liabilities |
| Borrowings, non-current | 3492.05 |
| Trade payables, non-current | 0 |
| Other non-current financial liabilities | 692.75 |
| Total non-current financial liabilities | 4184.8 |
| Provisions, non-current | 27.54 |
| Deferred tax liabilities (net) | 1156.67 |
| Deferred government grants, Non-current | 0 |
| Other non-current liabilities | 0 |
| Total non-current liabilities | 5369.01 |
| Current liabilities |
| Current financial liabilities |
| Borrowings, current | 25091.84 |
| Trade payables, current | 7167.3 |
| Other current financial liabilities | 2397.13 |
| Total current financial liabilities | 34656.27 |
| Other current liabilities | 1375.3 |
| Provisions, current | 16.99 |
| Current tax liabilities (Net) | 103.42 |
| Deferred government grants, Current | 0 |
| Total current liabilities | 36151.98 |
| 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 | 41520.99 |
| Total equity and liabilites | 61622.13 |
| 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 | 01-04-2024 |
| 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 | Standalone |
| Part I | Blue color marked fields are non-mandatory. |
| Statement of cash flows | |
| Cash flows from used in operating activities | |
| Profit before tax | -1849.64 |
| Adjustments for reconcile profit (loss) | |
| Adjustments for finance costs | 1515.52 |
| Adjustments for decrease (increase) in inventories | 6390.17 |
| Adjustments for decrease (increase) in trade receivables, current | -2732.08 |
| Adjustments for decrease (increase) in trade receivables, non-current | 0 |
| Adjustments for decrease (increase) in other current assets | -2906.54 |
| Adjustments for decrease (increase) in other non-current assets | -3.33 |
| Adjustments for other financial assets, non-current | -6.27 |
| Adjustments for other financial assets, current | -44.66 |
| Adjustments for other bank balances | 0 |
| Adjustments for increase (decrease) in trade payables, current | 1944.4 |
| Adjustments for increase (decrease) in trade payables, non-current | 0 |
| Adjustments for increase (decrease) in other current liabilities | 74.98 |
| Adjustments for increase (decrease) in other non-current liabilities | 0 |
| Adjustments for depreciation and amortisation expense | 544.75 |
| 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 | 1354.55 |
| Adjustments for other financial liabilities, non-current | 148.36 |
| Adjustments for unrealised foreign exchange losses gains | 51.75 |
| Adjustments for dividend income | 0 |
| Adjustments for interest income | 23.05 |
| 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) | -6.39 |
| Other adjustments for non-cash items | -11.69 |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0 |
| Total adjustments for reconcile profit (loss) | 6290.47 |
| Net cash flows from (used in) operations | 4440.83 |
| Dividends received | 0 |
| Interest paid | 0 |
| Interest received | 0 |
| Income taxes paid (refund) | 0 |
| Other inflows (outflows) of cash | 4.78 |
| Net cash flows from (used in) operating activities | 4445.61 |
| 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 | 100.8 |
| 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 | 441.98 |
| 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 | 8.78 |
| Income taxes paid (refund) | 0 |
| Other inflows (outflows) of cash | 0 |
| Net cash flows from (used in) investing activities | -534 |
| 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 | 1818.94 |
| Repayments of borrowings | 4140.85 |
| Payments of finance lease liabilities | 0 |
| Payments of lease liabilities | 106.52 |
| Dividends paid | 0 |
| Interest paid | 1479.15 |
| Income taxes paid (refund) | 0 |
| Other inflows (outflows) of cash | 0 |
| Net cash flows from (used in) financing activities | -3907.58 |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 4.03 |
| 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 | 4.03 |
| Cash and cash equivalents cash flow statement at beginning of period | 5.42 |
| Cash and cash equivalents cash flow statement at end of period | 9.45 |