Integrated Filing — IndAS



General information about company
Scrip Code 509496
NSE Symbol ITDCEM
MSEI Symbol NOTLISTED
ISIN INE686A01026
Name of company ITD Cementation India 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 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 Single segment
Description of single segment Construction
Start date and time of board meeting 30-Jul-2025   14:30:00
End date and time of board meeting 30-Jul-2025   16:13:00
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 25423651000
Other income 145284000
Total income 25568935000
2 Expenses
(a) Cost of materials consumed 8961937000
(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 1962660000
(e) Finance costs 498456000
(f) Depreciation, depletion and amortisation expense 410648000
(f) Other Expenses
1 Subcontracting expenses 7681505000 7681505000
2 Other expenses 4489120000 4489120000
Total other expenses 12170625000
Total expenses 24004326000
3 Total profit before exceptional items and tax 1564609000
4 Exceptional items 0
5 Total profit before tax 1564609000
6 Tax expense
7 Current tax 322644000
8 Deferred tax -59586000
9 Total tax expenses 263058000
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 1301551000
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 70548000
16 Total profit (loss) for period 1372099000
17 Other comprehensive income net of taxes -45986000
18 Total Comprehensive Income for the period 1326113000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1372160000
Total profit or loss, attributable to non-controlling interests -61000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1326174000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -61000
21 Details of equity share capital
Paid-up equity share capital 171788000
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 7.99
Diluted earnings (loss) per share from continuing operations 7.99
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 7.99
Diluted earnings (loss) per share from continuing and discontinued operations 7.99
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) 1. 'The consolidated audited financial results have been prepared in accordance with the Indian Accounting Standards ('Ind AS') as prescribed under Section 133 of the Companies Act, 2013 ('the Act') read with Companies (Indian Accounting Standards) Rules as amended from time to time. The above consolidated audited financial results have been reviewed and recommended to the Board of Directors by the Audit Committee and subsequently approved by the Board of Directors of the Holding Company at their respective meetings held on 30 July 2025. ITD Cementation India Limited (the 'Holding Company') and its subsidiaries are together referred to as 'the Group' in the following notes. n n2. 'The Group is principally engaged in a single business segment viz Construction and has operations mainly in India. n n3. 'Figures of the quarter ended 31 March 2025 is the balancing figures between the audited consolidated figures for the year ended 31 March 2025 and the unaudited consolidated published year to date figures up to the nine months period ended 31 December 2024 which was subjected to limited review by the statutory auditors. n n4. 'During the quarter, the Company became a part of the Adani Group, as Italian-Thai Development Public Company Limited, the erstwhile Promoters of the Company, divested their entire shareholding and control in the Company by way of transfer of entire 8,01,13,180 Shares of the Company representing 46.64% of the Voting Share Capital, held by the them to Renew Exim DMCC, a company belonging to Adani group (Renew / Acquirer). Renew Exim DMCC has acquired control over the Company and became the new ‘Promoter’ of the Company with effect from 28 May, 2025. n n5. 'The figures for the previous periods have been regrouped/ rearranged wherever considered necessary to conform to current period's classification.



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)
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-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
1 Gain/(loss) on remeasurement of the defined benefit plan -73879000 -73879000
Total Amount of items that will not be reclassified to profit and loss -73879000
2 Income tax relating to items that will not be reclassified to profit or loss -18594000
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference of foreign operations 9299000 9299000
Total Amount of items that will be reclassified to profit and loss 9299000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -45986000