Integrated Filing — IndAS



General information about company
Scrip Code 543533
NSE Symbol EMUDHRA
MSEI Symbol NOTLISTED
ISIN INE01QM01018
Name of company EMUDHRA 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 24-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
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 Multi segment
Description of single segment
Start date and time of board meeting 24-Jul-2025   14:00:00
End date and time of board meeting 24-Jul-2025   16:45:00
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



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 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 1472990000
Other income 33210000
Total income 1506200000
2 Expenses
(a) Cost of materials consumed 609970000
(b) Purchases of stock-in-trade 89920000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1900000
(d) Employee benefit expense 266950000
(e) Finance costs 2010000
(f) Depreciation, depletion and amortisation expense 67260000
(f) Other Expenses
1 Legal and professional expenses 20090000 20090000
2 Rent 9360000 9360000
3 Business promotion and advertisements 42040000 42040000
4 Power and fuel expenses 4690000 4690000
5 Fees rates and taxes 9010000 9010000
6 Information technology expenses 14100000 14100000
7 Travelling, boarding and lodging expenses 15450000 15450000
8 Provision for doubtful debts 13390000 13390000
9 Office maintenance expense 6420000 6420000
10 Other Indirect expenses 26720000 26720000
Total other expenses 161270000
Total expenses 1195480000
3 Total profit before exceptional items and tax 310720000
4 Exceptional items 0
5 Total profit before tax 310720000
6 Tax expense
7 Current tax 47960000
8 Deferred tax 12520000
9 Total tax expenses 60480000
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 250240000
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 250240000
17 Other comprehensive income net of taxes -69930000
18 Total Comprehensive Income for the period 180310000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 248840000
Total profit or loss, attributable to non-controlling interests 1400000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 178910000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1400000
21 Details of equity share capital
Paid-up equity share capital 407280000
Face value of equity share capital 5
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 3.05
Diluted earnings (loss) per share from continuing operations 3
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 3.05
Diluted earnings (loss) per share from continuing and discontinued operations 3
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


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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Trust services 291770000 291770000
2 Enterprise solutions- India 254680000 254680000
3 Enterprise solutions- Outside India 926540000 926540000
Total Segment Revenue 1472990000
Less: Inter segment revenue 0 0
Revenue from operations 1472990000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Trust services 87530000 87530000
2 Enterprise solutions- India 163370000 163370000
3 Enterprise solutions- Outside India 238960000 238960000
Total Profit before tax 489860000
i. Finance cost 2010000 2010000
ii. Other Unallocable Expenditure net off Unallocable income 177130000 177130000
Profit before tax 310720000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Trust services 0 0
2 Enterprise solutions- India 0 0
3 Enterprise solutions- Outside India 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Trust services 0 0
2 Enterprise solutions- India 0 0
3 Enterprise solutions- Outside India 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
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-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 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 590000
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 69340000
5 Total Other comprehensive income -69930000