Integrated Filing — IndAS



General information about company
Scrip Code 530365
NSE Symbol ORIENTBELL
MSEI Symbol NOTLISTED
ISIN INE607D01018
Name of company ORIENT BELL 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 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-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 Ceramic Tiles and Allied Products
Start date and time of board meeting 05-Aug-2025   12:50:00
End date and time of board meeting 05-Aug-2025   15:40:00
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 1429041000
Other income 6091000
Total income 1435132000
2 Expenses
(a) Cost of materials consumed 228427000
(b) Purchases of stock-in-trade 407318000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -18049000
(d) Employee benefit expense 246685000
(e) Finance costs 10173000
(f) Depreciation, depletion and amortisation expense 53863000
(f) Other Expenses
1 Gas & fuel 284192000 284192000
2 Advertisement and Sales Promotion 51200000 51200000
3 Packing Material Consumed 42705000 42705000
4 Stores & Spares consumed 33428000 33428000
5 Travelling & Conveyance 21636000 21636000
6 Freight & Forwarding Charges 14679000 14679000
7 Repair and Maintenance 16440000 16440000
8 Hire Charges 11025000 11025000
9 Legal & Professional Expenses 3127000 3127000
10 Others 36518000 36518000
Total other expenses 514950000
Total expenses 1443367000
3 Total profit before exceptional items and tax -8235000
4 Exceptional items 0
5 Total profit before tax -8235000
6 Tax expense
7 Current tax 127000
8 Deferred tax -2125000
9 Total tax expenses -1998000
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 -6237000
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 2489000
16 Total profit (loss) for period -3748000
17 Other comprehensive income net of taxes 685000
18 Total Comprehensive Income for the period -3063000
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 146700000
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 -0.26
Diluted earnings (loss) per share from continuing operations -0.25
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 -0.26
Diluted earnings (loss) per share from continuing and discontinued operations -0.25
24 Debt equity ratio 0.0013
25 Debt service coverage ratio 0.0019
26 Interest service coverage ratio 0.026
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1 These standalone and consolidated financial results have been prepared in accordance with the Companies Indian Accounting Standard Rules, 2015 as amended Ind AS prescribed under section 133 of the Companies Act 2013 read with relevant rules issued thereunder and other recognised accounting practices and policies and in terms of the Securities and Exchange Board of India Listing Obligation and Disclosure Requirements Regulation 2015 as amended Listing Regulations. n n2 The above standalone and consolidated financial results have been reviewed by Audit Committee and thereafter approved and taken on record by the Board of Directors in its meeting held on August 5 2025. The Statutory auditor has expressed an unmodified audit opinion on these standalone and consolidated financial statements. n n3 The business activity of the Company falls within a single primary business segment viz. Ceramic Tiles and Allied Products and hence there is no other reportable segment as per Ind AS 108 Operating Segments. n n n4 The figures for the quarter ended March 31, 2025 as reported in these financial results are the balancing figures between the audited figures in respect of the full financial year and published year to date figures up to the third quarter of the respective financial year. The figures up to the end of the third quarter of previous financial year has only been reviewed and not subjected to audit. n n5 The figures for corresponding previous period have been re-grouped re-classified wherever necessary to make them comparable with the current period figures.



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
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 -916000
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 231000
5 Total Other comprehensive income 685000