Integrated Filing — IndAS



General information about company
Scrip Code 544418
NSE Symbol OSWALPUMPS
MSEI Symbol NOTLISTED
ISIN INE0BYP01024
Name of company OSWAL PUMPS 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 10-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-Jul-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 Various types of solar pannel, pumps and motors
Start date and time of board meeting 10-Jul-2025   16:20:00
End date and time of board meeting 10-Jul-2025   19:00:00
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? No
(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 No
(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. No
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? No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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
nil



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 2802040000 12716520000
Other income 3710000 23150000
Total income 2805750000 12739670000
2 Expenses
(a) Cost of materials consumed 1852770000 6864330000
(b) Purchases of stock-in-trade 47070000 443480000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -289550000 23290000
(d) Employee benefit expense 136680000 555340000
(e) Finance costs 114540000 371350000
(f) Depreciation, depletion and amortisation expense 22320000 83690000
(f) Other Expenses
1 Other Expenses 274210000 1297400000
Total other expenses 274210000 1297400000
Total expenses 2158040000 9638880000
3 Total profit before exceptional items and tax 647710000 3100790000
4 Exceptional items 0 0
5 Total profit before tax 647710000 3100790000
6 Tax expense
7 Current tax 170850000 822590000
8 Deferred tax -6300000 -30750000
9 Total tax expenses 164550000 791840000
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 483160000 2308950000
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 483160000 2308950000
17 Other comprehensive income net of taxes 1390000 5940000
18 Total Comprehensive Income for the period 484550000 2314890000
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 99480000 99480000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 3940060000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.86 23.21
Diluted earnings (loss) per share from continuing operations 4.85 23.19
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 4.86 23.21
Diluted earnings (loss) per share from continuing and discontinued operations 4.85 23.19
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
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 906300000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 2940000
Intangible assets under development 850000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 156900000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 33690000
Total non-current financial assets 190590000
Deferred tax assets (net) 54790000
Other non-current assets 45280000
Total non-current assets 1200750000
2 Current assets
Inventories 1397670000
Current financial asset
Current investments 0
Trade receivables, current 6150940000
Cash and cash equivalents 10730000
Bank balance other than cash and cash equivalents 77880000
Loans, current 0
Other current financial assets 54420000
Total current financial assets 6293970000
Current tax assets (net) 0
Other current assets 336510000
Total current assets 8028150000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 9228900000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 99480000
Other equity 3940060000
Total equity attributable to owners of parent 4039540000
Non controlling interest
Total equity 4039540000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3180000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 4010000
Total non-current financial liabilities 7190000
Provisions, non-current 170180000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 25130000
Total non-current liabilities 202500000
Current liabilities
Current financial liabilities
Borrowings, current 2656300000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 287390000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 412760000
Total Trade payable 700150000
Other current financial liabilities 1405700000
Total current financial liabilities 4762150000
Other current liabilities 27830000
Provisions, current 70930000
Current tax liabilities (Net) 125950000
Deferred government grants, Current 0
Total current liabilities 4986860000
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 5189360000
Total equity and liabilites 9228900000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss -1390000 -5940000
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 1390000 5940000



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 3100790000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 371350000
Adjustments for decrease (increase) in inventories -318280000
Adjustments for decrease (increase) in trade receivables, current -3856870000
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 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -27940000
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 83690000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 74120000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
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 6060000
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 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -3679990000
Net cash flows from (used in) operations -579200000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 799540000
Other inflows (outflows) of cash 12920000
Net cash flows from (used in) operating activities -1365820000
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 4780000
Purchase of property, plant and equipment 232580000
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 7810000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -65770000
Net cash flows from (used in) investing activities -285760000
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 380000
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 2046300000
Repayments of borrowings 15500000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -372880000
Net cash flows from (used in) financing activities 1658300000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 6720000
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 6720000
Cash and cash equivalents cash flow statement at beginning of period 4010000
Cash and cash equivalents cash flow statement at end of period 10730000





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 Singhi & Co. Yes 31-Aug-2025


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 OSWAL PUMPS LIMITED Mr. Vivek Gupta Managing Director Loan 12760000 Approved 12760000 0 0
2 OSWAL PUMPS LIMITED Padam Cotton Yarns Limited Entity with direct or indirect significant influence of KMP / Relatives of KMPs over the Company Loan 10350000 Approved 10350000 0 0
3 OSWAL PUMPS LIMITED Mr. Vivek Gupta Managing Director Loan 12760000 Approved 12760000 0 0 Textual Information(1)
4 OSWAL PUMPS LIMITED Padam Cotton Yarns Limited Entity with direct or indirect significant influence of KMP / Relatives of KMPs over the Company Loan 10350000 Approved 10350000 0 0 Textual Information(2)
5 OSWAL PUMPS LIMITED Padam Cotton Yarns Limited Entity with direct or indirect significant influence of KMP / Relatives of KMPs over the Company Interest paid 100000 Approved 100000 0 0 Textual Information(3)
6 OSWAL PUMPS LIMITED Mr. Vivek Gupta Managing Director Interest paid 10000 Approved 10000 0 0 Textual Information(4)
7 OSWAL PUMPS LIMITED Oswal Solar Structure Private Limited Subsidiary Company Investment 1000000 Approved 1000000 0 0
8 OSWAL PUMPS LIMITED Walso solar solution private limited Associate Company Investment 30800000 Approved 30800000 0 0 Textual Information(5)
9 OSWAL PUMPS LIMITED Mr. Vivek Gupta Managing Director Any other transaction Lease / Rent paid 5210000 Approved 5210000 0 0
10 OSWAL PUMPS LIMITED Oswal Solar Structure Private Limited Subsidiary Company Any other transaction Lease / Rent paid 180000 Approved 180000 0 0
11 OSWAL PUMPS LIMITED Oswal Solar Structure Private Limited Subsidiary Company Any other transaction Rent Received 60000 Approved 60000 0 0
12 OSWAL PUMPS LIMITED Oswal Green Industries Private Limited Subsidiary Company Any other transaction Rent Received 60000 Approved 60000 0 0
13 OSWAL PUMPS LIMITED Singh Engcon Private Limited Entity with direct or indirect significant influence of KMP / Relatives of KMPs over the Company Any other transaction Rent Received 60000 Approved 60000 0 0
14 OSWAL PUMPS LIMITED Shorya Trading Company Private Limited Holding Company Any other transaction Rent Received 60000 Approved 60000 0 0
15 OSWAL PUMPS LIMITED ESS ARR Corporate Services Private Limited Entity with direct or indirect significant influence of KMP / Relatives of KMPs over the Company Any other transaction Rent Received 60000 Approved 60000 0 0
16 OSWAL PUMPS LIMITED Shorya Trading Company Private Limited Holding Company Any other transaction Finance corporate guarantee obligation expenses 7980000 Approved 7980000 0 0
17 OSWAL PUMPS LIMITED Oswal Solar Structure Private Limited Subsidiary Company Any other transaction Finance corporate guarantee obligation Income 7530000 Approved 7530000 0 0
18 OSWAL PUMPS LIMITED Oswal Solar Structure Private Limited Subsidiary Company Purchase of goods or services 2842800000 Approved 2842800000 0 0
19 OSWAL PUMPS LIMITED Solar Solution India Entity with direct or indirect significant influence of KMP / Relatives of KMPs over the Company Purchase of goods or services 34090000 Approved 34090000 0 0
20 OSWAL PUMPS LIMITED Walso solar solution private limited Associate Company Purchase of goods or services 644770000 Approved 644770000 0 0
21 OSWAL PUMPS LIMITED Oswal Solar Structure Private Limited Subsidiary Company Sale of goods or services 46410000 Approved 46410000 0 0
22 OSWAL PUMPS LIMITED Walso solar solution private limited Associate Company Sale of goods or services 44370000 Approved 44370000 0 0
23 OSWAL PUMPS LIMITED Oswal Solar Structure Private Limited Subsidiary Company Purchase of fixed assets 59610000 Approved 59610000 0 0
24 OSWAL PUMPS LIMITED Oswal Solar Structure Private Limited Subsidiary Company Sale of fixed assets 1050000 Approved 1050000 0 0
25 OSWAL PUMPS LIMITED Mr. Sandeep Garg Director Any other transaction Director sitting fees 480000 Approved 480000 0 0
26 OSWAL PUMPS LIMITED Mr. Vikas Modi Director Any other transaction Director sitting fees 440000 Approved 440000 0 0
27 OSWAL PUMPS LIMITED Mrs. Kanchan Vohra Director Any other transaction Director sitting fees 400000 Approved 400000 0 0
28 OSWAL PUMPS LIMITED Mr. Vivek Gupta Managing Director Any other transaction Remuneration 48030000 Approved 48030000 0 0
29 OSWAL PUMPS LIMITED Mr. Amulya Gupta Director Any other transaction Remuneration 24030000 Approved 24030000 0 0
30 OSWAL PUMPS LIMITED Mr. Shivam Gupta Director Any other transaction Remuneration 24030000 Approved 24030000 0 0
31 OSWAL PUMPS LIMITED Mr. Subodh Kumar CFO Any other transaction Esop granted by the Company to KMP 500000 Approved 500000 0 0
32 OSWAL PUMPS LIMITED Mr. Anish Kumar Company Secretary Any other transaction Esop granted by the Company to KMP 330000 Approved 330000 0 0
33 OSWAL PUMPS LIMITED Solar Structure India Entity with direct or indirect significant influence of KMP / Relatives of KMPs over the Company Purchase of goods or services 34090000 Approved 34090000 0 0
34 OSWAL PUMPS LIMITED Mrs. Vrinda Garg Relatives of KMP Any other transaction Remuneration to relatives of KMP 900000 Approved 900000 0 0
Total value of transaction during the reporting period 3905660000



Text Block
Textual Information(1) Loan repayment
Textual Information(2) Loan repayment
Textual Information(3) Interest expenses on loans taken
Textual Information(4) Interest expenses on loans taken
Textual Information(5) Investment in Equity Shares