Integrated Filing — IndAS



General information about company
Scrip Code 543320
NSE Symbol ETERNAL
MSEI Symbol NOTLISTED
ISIN INE758T01015
Name of company Eternal Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 21-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment The Company has multiple segment. The Company publishes their statement of standalone unaudited financial results along with the statement of consolidated unaudited financial results. In accordance with Ind AS 108, ‘Operating Segments’, the Company has disclosed the segment information in the consolidated unaudited financial results and hence have selected here single segment for the purpose of this reporting.
Start date and time of board meeting 21-Jul-2025   14:00:00
End date and time of board meeting 21-Jul-2025   14:54:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(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
(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.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(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?
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
Eternal Limited has not taken any external loans and neither any loans were outstanding during the quarter.



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
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. 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 24130000000
Other income 4050000000
Total income 28180000000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 3510000000
(e) Finance costs 60000000
(f) Depreciation, depletion and amortisation expense 420000000
(f) Other Expenses
1 Advertisement and sales promotion 4230000000 4230000000
2 Delivery and related charges 10420000000 10420000000
3 Others 2730000000 2730000000
Total other expenses 17380000000
Total expenses 21370000000
3 Total profit before exceptional items and tax 6810000000
4 Exceptional items 0
5 Total profit before tax 6810000000
6 Tax expense
7 Current tax 790000000
8 Deferred tax 0
9 Total tax expenses 790000000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 6020000000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 6020000000
17 Other comprehensive income net of taxes 720000000
18 Total Comprehensive Income for the period 6740000000
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 9080000000
Face value of equity share capital 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.66
Diluted earnings (loss) per share from continuing operations 0.64
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.66
Diluted earnings (loss) per share from continuing and discontinued operations 0.64
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Note to point 23 EPS is not annualised for the quarter ended June 30 2025



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


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated 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 Textual Information(2)



Text Block
Textual Information(2) The Company publishes their Statement of standalone financial results along with the consolidated financial results. In accordance with Ind AS 108, ‘Operating Segments’, the Company has disclosed the segment information in the consolidated financial results and hence have selected here single segment for the purpose of reporting.



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the defined benefit plans 0 0
2 Equity instruments through other comprehensive income -30000000 -30000000
Total Amount of items that will not be reclassified to profit and loss -30000000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 0 0
2 Debt instruments through other comprehensive income 1000000000 1000000000
Total Amount of items that will be reclassified to profit and loss 1000000000
4 Income tax relating to items that will be reclassified to profit or loss 250000000
5 Total Other comprehensive income 720000000