Integrated Filing — IndAS



General information about company
Scrip Code 530365
NSE Symbol ORIENTBELL
MSEI Symbol NOTLISTED
ISIN INE607D01018
Name of company ORIENT BELL 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 22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-May-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 Ceramic Tiles and Allied Products
Start date and time of board meeting 22-May-2025   12:30:00
End date and time of board meeting 22-May-2025   15:35:00
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 1981250000 6666063000
Other income 12917000 58684000
Total income 1994167000 6724747000
2 Expenses
(a) Cost of materials consumed 229956000 959764000
(b) Purchases of stock-in-trade 610751000 1969028000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 181688000 232410000
(d) Employee benefit expense 254033000 1002215000
(e) Finance costs 10689000 47785000
(f) Depreciation, depletion and amortisation expense 54981000 225214000
(f) Other Expenses
1 Power & Fuel Charges 282561000 1171523000
2 Stores & Spares consumed 43390000 165138000
3 Packing Material Consumed 42891000 170284000
4 Repair & Maintenance 21005000 71383000
5 Freight & Forwarding Charges 73947000 126138000
6 Advertisement and Sales Promotion 75460000 271902000
7 Travelling & Conveyance 32200000 114396000
8 Hire Charges 11127000 44854000
9 Other Expenses 36658000 117902000
Total other expenses 619239000 2253520000
Total expenses 1961337000 6689936000
3 Total profit before exceptional items and tax 32830000 34811000
4 Exceptional items 0 0
5 Total profit before tax 32830000 34811000
6 Tax expense
7 Current tax -22000 37000
8 Deferred tax 8124000 9279000
9 Total tax expenses 8102000 9316000
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 24728000 25495000
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 2733000 2928000
16 Total profit (loss) for period 27461000 28423000
17 Other comprehensive income net of taxes -4977000 2733000
18 Total Comprehensive Income for the period 22484000 31156000
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 146500000 146500000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 3014355000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.88 1.94
Diluted earnings (loss) per share from continuing operations 1.87 1.93
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 1.88 1.94
Diluted earnings (loss) per share from continuing and discontinued operations 1.87 1.93
24 Debt equity ratio 0.0015 0.0015
25 Debt service coverage ratio 0.084 0.0474
26 Interest service coverage ratio 0.04 0.0171
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1.tThese standalone and consolidated financial results have been prepared in accordance with the Companies (Indian Accounting Standard) Rules, 2015 (as amended) [Ind AS] prescribed under section 133 of the Companies Act, 2013 read with relevant rules, issued thereunder, and other recognised accounting practices and policies and in terms of the Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulation, 2015 (as amended) [Listing Regulations]. n2.tThe above standalone and consolidated financial results have been reviewed by Audit Committee and thereafter approved and taken on record by the Board of Directors in their respective board meeting held on May 22, 2025. The Statutory auditor has expressed an unmodified audit opinion on these standalone and consolidated financial statements. n3.tThe business activity of the company falls within a single primary business segment viz. Ceramic Tiles and Allied Products and hence there is no other reportable segment as per Ind AS 108 Operating Segments. n4.tFigures for the quarter ended March 31, 2025 and March 31, 2024 are balancing figures between the audited figures for the full financial year and reviewed year to date figures upto the third quarter of the respective financial years. n5.tThe Board of Directors has, in its meeting held on May 22, 2025, recommended a dividend of Rs. 0.50 per equity share of Rs. 10/- each for the financial year 2024-25 which is subject to the shareholders approval in the forthcoming Annual General Meeting. n6.tThe figures for corresponding previous period have been re-grouped/re-classified wherever necessary to make them comparable with the current year figures.



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 2768965000
Capital work-in-progress 7992000
Investment property 0
Goodwill 0
Other intangible assets 12535000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 130951000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 28678000
Total non-current financial assets 159629000
Deferred tax assets (net) 0
Other non-current assets 6533000
Total non-current assets 2955654000
2 Current assets
Inventories 615670000
Current financial asset
Current investments 0
Trade receivables, current 1305848000
Cash and cash equivalents 343428000
Bank balance other than cash and cash equivalents 668000
Loans, current 0
Other current financial assets 4192000
Total current financial assets 1654136000
Current tax assets (net) 0
Other current assets 69075000
Total current assets 2338881000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 5294535000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 146500000
Other equity 3014355000
Total equity attributable to owners of parent 3160855000
Non controlling interest 0
Total equity 3160855000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 296840000
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 142035000
Total non-current financial liabilities 438875000
Provisions, non-current 18998000
Deferred tax liabilities (net) 169119000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 626992000
Current liabilities
Current financial liabilities
Borrowings, current 143031000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 154088000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 960163000
Total Trade payable 1114251000
Other current financial liabilities 84177000
Total current financial liabilities 1341459000
Other current liabilities 131688000
Provisions, current 33315000
Current tax liabilities (Net) 226000
Deferred government grants, Current 0
Total current liabilities 1506688000
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 2133680000
Total equity and liabilites 5294535000
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 6648000 -3655000
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 -1671000 922000
5 Total Other comprehensive income -4977000 2733000



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 34811000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 45080000
Adjustments for decrease (increase) in inventories 279698000
Adjustments for decrease (increase) in trade receivables, current 2777000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 20569000
Adjustments for decrease (increase) in other non-current assets 3936000
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 -298097000
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 4640000
Adjustments for depreciation and amortisation expense 225214000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 1421000
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 3847000
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) 11141000
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) 292532000
Net cash flows from (used in) operations 327343000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -6981000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 334324000
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 24600000
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 12083000
Purchase of property, plant and equipment 64525000
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 633000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -76409000
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 604000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 29871000
Repayments of borrowings 0
Payments of lease liabilities 23723000
Dividends paid 7297000
Interest paid 46793000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -47338000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 210577000
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 210577000
Cash and cash equivalents cash flow statement at beginning of period 132851000
Cash and cash equivalents cash flow statement at end of period 343428000





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 S R Dinodia & Co LLP Yes 30-Sep-2025