Integrated Filing — IndAS



General information about company
Scrip Code 508906
NSE Symbol EVERESTIND
MSEI Symbol NOTLISTED
ISIN INE295A01018
Name of company Everest Industries 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 04-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 Multi segment
Description of single segment
Start date and time of board meeting 04-Aug-2025   14:30:00
End date and time of board meeting 04-Aug-2025   17:15:00
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
There was no deafult on Loans and Debt Securities.



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 4867959000
Other income 57540000
Total income 4925499000
2 Expenses
(a) Cost of materials consumed 2584406000
(b) Purchases of stock-in-trade 15249000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 490199000
(d) Employee benefit expense 372206000
(e) Finance costs 44137000
(f) Depreciation, depletion and amortisation expense 82197000
(f) Other Expenses
1 Other Expenses 1237195000 1237195000
Total other expenses 1237195000
Total expenses 4825589000
3 Total profit before exceptional items and tax 99910000
4 Exceptional items 0
5 Total profit before tax 99910000
6 Tax expense
7 Current tax 21983000
8 Deferred tax 6644000
9 Total tax expenses 28627000
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 71283000
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 71283000
17 Other comprehensive income net of taxes 902000
18 Total Comprehensive Income for the period 72185000
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 158198000
Face value of equity share capital 10
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 4.51
Diluted earnings (loss) per share from continuing operations 4.51
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 4.51
Diluted earnings (loss) per share from continuing and discontinued operations 4.51
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) NOTES: n n1. The above standalone financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 04 August 2025. The Statutory Auditors have carried out limited review of the standalone financial results of the Company for the quarter ended 30 June 2025, in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 and have issued an unmodified report on the above results. n n2. The figures for the quarter ended 31 March 2025 are the balancing figures between audited figures in respect of the full financial year and the published unaudited year to date figures upto the end of third quarter of the financial year. Figures upto the end of third quarter were only reviewed and not subjected to audit. n n3. During the quarter ended June 30 2024, the Company sold its property at Noida resulting in a profit of Rs. 384 Lakhs and disclosed it as an exceptional item in the results. This property was classified as 'Asset Held for Sale' in the audited balance sheet as of 31 March 2024. n n4. Pursuant to the issuance of an Eligibility Certificate to the Company under the Package Scheme of Incentives, 2013 for its Lakhmapur plant expansion, the Company is entitled to receive GST incentives. Accordingly, the Company had recognized income of Rs. 949.63 lakhs in the quarter ended March 31, 2025, representing GST incentives receivable. Of this amount: n(i) Rs.778.92 lakhs pertained to the period from the commencement of production in October 2019 up to 31 March 2024, and was disclosed as an Exceptional Item; and n(ii) Rs.170.71 lakhs pertained to the financial year 2024–25 and was included under ‘Revenue from Operations’.



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)
1 Building Products 3568711000 3568711000
2 Steel Buildings 1299248000 1299248000
Total Segment Revenue 4867959000
Less: Inter segment revenue 0 0
Revenue from operations 4867959000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Building Products 292776000 292776000
2 Steel Buildings -16428000 -16428000
Total Profit before tax 276348000
i. Finance cost 44137000 44137000
ii. Other Unallocable Expenditure net off Unallocable income 132301000 132301000
Profit before tax 99910000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Building Products 6576175000 6576175000
2 Steel Buildings 3661604000 3661604000
Total Segment Asset 10237779000 10237779000
Un-allocable Assets 1891469000 1891469000
Net Segment Asset 12129248000 12129248000
4 Segment Liabilities
Segment Liabilities
1 Building Products 2338929000 2338929000
2 Steel Buildings 1116194000 1116194000
Total Segment Liabilities 3455123000 3455123000
Un-allocable Liabilities 2389811000 2389811000
Net Segment Liabilities 5844934000 5844934000
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains/(losses) on defined benefit plans 1206000 1206000
Total Amount of items that will not be reclassified to profit and loss 1206000
2 Income tax relating to items that will not be reclassified to profit or loss 304000
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
5 Total Other comprehensive income 902000