Integrated Filing — IndAS



General information about company
Scrip Code 500650
NSE Symbol EXCELINDUS
MSEI Symbol NOTLISTED
ISIN INE369A01029
Name of company Excel 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 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-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 Chemicals
Start date and time of board meeting 08-Aug-2025   14:00:00
End date and time of board meeting 08-Aug-2025   17:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 3095167000
Other income 122066000
Total income 3217233000
2 Expenses
(a) Cost of materials consumed 1717255000
(b) Purchases of stock-in-trade 11869000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -44164000
(d) Employee benefit expense 337964000
(e) Finance costs 10091000
(f) Depreciation, depletion and amortisation expense 89476000
(f) Other Expenses
1 Other Expenses 650127000 650127000
Total other expenses 650127000
Total expenses 2772618000
3 Total profit before exceptional items and tax 444615000
4 Exceptional items 0
5 Total profit before tax 444615000
6 Tax expense
7 Current tax 94416000
8 Deferred tax 12615000
9 Total tax expenses 107031000
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 337584000
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 337584000
17 Other comprehensive income net of taxes 1363332000
18 Total Comprehensive Income for the period 1700916000
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 62853000
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 26.86
Diluted earnings (loss) per share from continuing operations 26.86
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 26.86
Diluted earnings (loss) per share from continuing and discontinued operations 26.86
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) Segment information During the current quarter the Group reassessed the basis of segment reporting in accordance with Ind AS 108 Operating Segments This reassessment was necessitated consequent to certain re organization made for a deeper focus on Groups business strategy and resultant changes made in the manner Chief Operating Decision Maker CODM Executive Chairman and Managing Director as identified by Board of Directors reviews assesses performance to make decisions and allocate resources In view of the aforesaid the CODM has now determined that the Group has only single operating and reportable segment ie Chemicals Consequently in line with the requirements of Ind AS 108 segment information relating to previous year period is considered entirely of Chemical segment to conform with current period disclosure



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 Textual Information(2)



Text Block
Textual Information(2) Segment information During the current quarter the Group reassessed the basis of segment reporting in accordance with Ind AS 108 Operating Segments This reassessment was necessitated consequent to certain re organization made for a deeper focus on Groups business strategy and resultant changes made in the manner Chief Operating Decision Maker CODM Executive Chairman and Managing Director as identified by Board of Directors reviews assesses performance to make decisions and allocate resources In view of the aforesaid the CODM has now determined that the Group has only single operating and reportable segment ie Chemicals Consequently in line with the requirements of Ind AS 108 segment information relating to previous year period is considered entirely of Chemical segment to conform with current period disclosure



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 Remeasurement of gains/losses on net defined benefit plans -578000 -578000
2 Change in fair value of equity instruments 1590797000 1590797000
Total Amount of items that will not be reclassified to profit and loss 1590219000
2 Income tax relating to items that will not be reclassified to profit or loss 226887000
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 0
5 Total Other comprehensive income 1363332000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s Price Waterhouse Chartered Accountants LLP Yes 30-Nov-2026