Integrated Filing — IndAS



General information about company
Scrip Code 517421
NSE Symbol BUTTERFLY
MSEI Symbol NOTLISTED
ISIN INE295F01017
Name of company Butterfly Gandhimathi Appliances Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Domestic Appliances
Start date and time of board meeting 13-May-2025   14:00:00
End date and time of board meeting 13-May-2025   15:40:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2025-05-13
Indicate Company website link for updated RPT policy of the Company https://www.butterflyindia.com/investor-relations/#policies
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
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.
1 Income
Revenue from operations 1870008000 8645015000
Other income 22309000 69758000
Total income 1892317000 8714773000
2 Expenses
(a) Cost of materials consumed 838566000 4428158000
(b) Purchases of stock-in-trade 197520000 787080000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 101088000 197628000
(d) Employee benefit expense 227396000 1043310000
(e) Finance costs 9746000 51868000
(f) Depreciation, depletion and amortisation expense 53658000 230943000
(f) Other Expenses
1 Other Expenses 344245000 1536318000
Total other expenses 344245000 1536318000
Total expenses 1772219000 8275305000
3 Total profit before exceptional items and tax 120098000 439468000
4 Exceptional items 0 0
5 Total profit before tax 120098000 439468000
6 Tax expense
7 Current tax 36594000 126578000
8 Deferred tax -6822000 -12441000
9 Total tax expenses 29772000 114137000
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 90326000 325331000
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 90326000 325331000
17 Other comprehensive income net of taxes -9343000 -5583000
18 Total Comprehensive Income for the period 80983000 319748000
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 178796000 178796000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 3065988000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.05 18.2
Diluted earnings (loss) per share from continuing operations 5.05 18.2
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 5.05 18.2
Diluted earnings (loss) per share from continuing and discontinued operations 5.05 18.2
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 1279085000
Capital work-in-progress 78661000
Investment property
Goodwill 0
Other intangible assets 231609000
Intangible assets under development 40517000
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
Other non-current financial assets 40526000
Total non-current financial assets 40526000
Deferred tax assets (net)
Other non-current assets 20104000
Total non-current assets 1690502000
2 Current assets
Inventories 1101562000
Current financial asset
Current investments 844808000
Trade receivables, current 817013000
Cash and cash equivalents 96670000
Bank balance other than cash and cash equivalents 43236000
Loans, current 0
Other current financial assets 340000
Total current financial assets 1802067000
Current tax assets (net)
Other current assets 104972000
Total current assets 3008601000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 4699103000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 178796000
Other equity 3073996000
Total equity attributable to owners of parent 3252792000
Non controlling interest
Total equity 3252792000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 67918000
Total non-current financial liabilities 67918000
Provisions, non-current 27265000
Deferred tax liabilities (net) 47081000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 142264000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 219738000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 431225000
Total Trade payable 650963000
Other current financial liabilities 446381000
Total current financial liabilities 1097344000
Other current liabilities 121862000
Provisions, current 64096000
Current tax liabilities (Net) 20745000
Deferred government grants, Current
Total current liabilities 1304047000
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 1446311000
Total equity and liabilites 4699103000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of Defined Benefit Plan Actuarial Gains/ Losses -12486000 -7461000
Total Amount of items that will not be reclassified to profit and loss -12486000 -7461000
2 Income tax relating to items that will not be reclassified to profit or loss -3143000 -1878000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -9343000 -5583000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
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 439468000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 51868000
Adjustments for decrease (increase) in inventories 225725000
Adjustments for decrease (increase) in trade receivables, current -7695000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 97701000
Adjustments for decrease (increase) in other non-current assets 193000
Adjustments for other financial assets, non-current -13258000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -578704000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 1658000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 230943000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -41346000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -69083000
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 18623000
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) 82728000
Other adjustments for non-cash items -9492000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -47385000
Net cash flows from (used in) operations 392083000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 55679000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 336404000
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 21865000
Purchase of property, plant and equipment 102381000
Proceeds from sales of investment property 2063554000
Purchase of investment property 2550000000
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 19584000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -547378000
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 0
Repayments of borrowings 0
Payments of lease liabilities 61681000
Dividends paid 0
Interest paid 39784000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -101465000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -312439000
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 -312439000
Cash and cash equivalents cash flow statement at beginning of period 409110000
Cash and cash equivalents cash flow statement at end of period 96671000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 ASA & Associates LLP Yes 31-Mar-2026


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Butterfly Gandhimathi Appliances Limited Crompton CSR Foundation Fellow Subsidiary Any other transaction CSR activities 6800000 NA 6450000 0 0
2 Butterfly Gandhimathi Appliances Limited Crompton Greaves Consumer Electricals Limited Holding Company Any other transaction Royalty 10000000 NA 2112000 1353000 0
3 Butterfly Gandhimathi Appliances Limited Crompton Greaves Consumer Electricals Limited Holding Company Any other transaction Management service for receiving mapower 21000000 NA 13281000 2298000 0
4 Butterfly Gandhimathi Appliances Limited Crompton Greaves Consumer Electricals Limited Holding Company Any other transaction Consulting support 12000000 NA 3019000 0 0
5 Butterfly Gandhimathi Appliances Limited Crompton Greaves Consumer Electricals Limited Holding Company Any other transaction Sharing of Crompton's office at various places with Butterfly employees 12000000 NA 983000 973000 0
6 Butterfly Gandhimathi Appliances Limited Crompton Greaves Consumer Electricals Limited Holding Company Sale of goods or services 340000000 NA 195154000 125603000 33472000
7 Butterfly Gandhimathi Appliances Limited Crompton Greaves Consumer Electricals Limited Holding Company Any other transaction Management service for sharing of mapower 23400000 NA 4555000 6941000 0
8 Butterfly Gandhimathi Appliances Limited Crompton Greaves Consumer Electricals Limited Holding Company Any other transaction Sharing of Butterfly's office at various places with Crompton employees 100000 NA 4000 8000 0
9 Butterfly Gandhimathi Appliances Limited Crompton Greaves Consumer Electricals Limited Holding Company Any other transaction Employee Secondment Reimbursement 116900000 NA 6467000 36944000 0
10 Butterfly Gandhimathi Appliances Limited Crompton Greaves Consumer Electricals Limited Holding Company Any other transaction Sale of Car 4200000 NA 903000 0 0
Total value of transaction during the reporting period 232928000