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 Consolidated
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



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 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 3646360000 14303070000
Other income 9430000 26160000
Total income 3655790000 14329230000
2 Expenses
(a) Cost of materials consumed 2266790000 7313050000
(b) Purchases of stock-in-trade 239330000 850390000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -338340000 -174440000
(d) Employee benefit expense 168870000 655500000
(e) Finance costs 131730000 419330000
(f) Depreciation, depletion and amortisation expense 43830000 127910000
(f) Other Expenses
1 Other Expenses 321290000 1460050000
Total other expenses 321290000 1460050000
Total expenses 2833500000 10651790000
3 Total profit before exceptional items and tax 822290000 3677440000
4 Exceptional items 0 0
5 Total profit before tax 822290000 3677440000
6 Tax expense
7 Current tax 192100000 909090000
8 Deferred tax 1030000 -18770000
9 Total tax expenses 193130000 890320000
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 629160000 2787120000
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 9860000 19000000
16 Total profit (loss) for period 639020000 2806120000
17 Other comprehensive income net of taxes 1630000 6130000
18 Total Comprehensive Income for the period 640650000 2812250000
19 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
20 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
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 4524030000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.32 28.21
Diluted earnings (loss) per share from continuing operations 6.32 28.18
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 6.32 28.21
Diluted earnings (loss) per share from continuing and discontinued operations 6.32 28.18
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1257220000
Capital work-in-progress 1610000
Investment property 49800000
Goodwill 82590000
Other intangible assets 3210000
Intangible assets under development 2030000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 49890000
Total non-current financial assets 49890000
Deferred tax assets (net) 61370000
Other non-current assets 46670000
Total non-current assets 1554390000
2 Current assets
Inventories 2122640000
Current financial asset
Current investments 0
Trade receivables, current 6271100000
Cash and cash equivalents 11180000
Bank balance other than cash and cash equivalents 77880000
Loans, current 0
Other current financial assets 56040000
Total current financial assets 6416200000
Current tax assets (net) 0
Other current assets 613940000
Total current assets 9152780000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 10707170000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 99480000
Other equity 4524030000
Total equity attributable to owners of parent 4623510000
Non controlling interest
Total equity 4623510000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 202210000
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 0
Total non-current financial liabilities 202210000
Provisions, non-current 182780000
Deferred tax liabilities (net) 2120000
Deferred government grants, Non-current 0
Other non-current liabilities 16610000
Total non-current liabilities 403720000
Current liabilities
Current financial liabilities
Borrowings, current 3120790000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 343900000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 449210000
Total Trade payable 793110000
Other current financial liabilities 1425900000
Total current financial liabilities 5339800000
Other current liabilities 107900000
Provisions, current 71570000
Current tax liabilities (Net) 160670000
Deferred government grants, Current 0
Total current liabilities 5679940000
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 6083660000
Total equity and liabilites 10707170000
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 Consolidated Consolidated
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 Consolidated Consolidated
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 -1630000 -6130000
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 1630000 6130000



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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 3677440000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 419330000
Adjustments for decrease (increase) in inventories -900760000
Adjustments for decrease (increase) in trade receivables, current -4181480000
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 149590000
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 127910000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 85950000
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 6790000
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) -4306250000
Net cash flows from (used in) operations -628810000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 890070000
Other inflows (outflows) of cash 12960000
Net cash flows from (used in) operating activities -1505920000
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 23210000
Purchase of property, plant and equipment 493600000
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 5190000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -81540000
Net cash flows from (used in) investing activities -546740000
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 75350000
Repayments of borrowings 31820000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 2015770000
Net cash flows from (used in) financing activities 2059680000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 7020000
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 7020000
Cash and cash equivalents cash flow statement at beginning of period 4160000
Cash and cash equivalents cash flow statement at end of period 11180000





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