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 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 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



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 5007197000
Other income 32935000
Total income 5040132000
2 Expenses
(a) Cost of materials consumed 2661199000
(b) Purchases of stock-in-trade 17408000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 468834000
(d) Employee benefit expense 396507000
(e) Finance costs 64454000
(f) Depreciation, depletion and amortisation expense 99133000
(f) Other Expenses
1 Other Expenses 1299355000 1299355000
Total other expenses 1299355000
Total expenses 5006890000
3 Total profit before exceptional items and tax 33242000
4 Exceptional items 0
5 Total profit before tax 33242000
6 Tax expense
7 Current tax 21983000
8 Deferred tax -5087000
9 Total tax expenses 16896000
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 16346000
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 16346000
17 Other comprehensive income net of taxes 777000
18 Total Comprehensive Income for the period 17123000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
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 1.03
Diluted earnings (loss) per share from continuing operations 1.03
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 1.03
Diluted earnings (loss) per share from continuing and discontinued operations 1.03
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 Consolidated 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 Consolidated 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 Group 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 Holding Company under the Package Scheme of Incentives, 2013 for its Lakhmapur plant expansion, the Holding Company is entitled to receive GST incentives. Accordingly, the Holding 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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Building Products 3707948000 3707948000
2 Steel Buildings 1299249000 1299249000
Total Segment Revenue 5007197000
Less: Inter segment revenue 0 0
Revenue from operations 5007197000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Building Products 269223000 269223000
2 Steel Buildings -16678000 -16678000
Total Profit before tax 252545000
i. Finance cost 64454000 64454000
ii. Other Unallocable Expenditure net off Unallocable income 154849000 154849000
Profit before tax 33242000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Building Products 8601001000 8601001000
2 Steel Buildings 3716998000 3716998000
Total Segment Asset 12317999000 12317999000
Un-allocable Assets 763883000 763883000
Net Segment Asset 13081882000 13081882000
4 Segment Liabilities
Segment Liabilities
1 Building Products 3632193000 3632193000
2 Steel Buildings 1116618000 1116618000
Total Segment Liabilities 4748811000 4748811000
Un-allocable Liabilities 2370430000 2370430000
Net Segment Liabilities 7119241000 7119241000
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 Re-measurement gains/(losses) on defined benefit plans 1145000 1145000
Total Amount of items that will not be reclassified to profit and loss 1145000
2 Income tax relating to items that will not be reclassified to profit or loss 294000
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation reserve -74000 -74000
Total Amount of items that will be reclassified to profit and loss -74000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 777000