Integrated Filing — IndAS



General information about company
Scrip Code 543983
NSE Symbol EMSLIMITED
MSEI Symbol NOTLISTED
ISIN INE0OV601013
Name of company EMS 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-Aug-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 12-Aug-2025   16:15:00
End date and time of board meeting 12-Aug-2025   16:44:00
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 2388889000
Other income 23316000
Total income 2412205000
2 Expenses
(a) Cost of materials consumed 1719090000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -60516000
(d) Employee benefit expense 96764000
(e) Finance costs 30510000
(f) Depreciation, depletion and amortisation expense 25493000
(f) Other Expenses
1 Other Expenses 92435000 92435000
Total other expenses 92435000
Total expenses 1903776000
3 Total profit before exceptional items and tax 508429000
4 Exceptional items 0
5 Total profit before tax 508429000
6 Tax expense
7 Current tax 130070000
8 Deferred tax -2276000
9 Total tax expenses 127794000
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 380635000
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 380635000
17 Other comprehensive income net of taxes 122000
18 Total Comprehensive Income for the period 380757000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 378822000
Total profit or loss, attributable to non-controlling interests 1813000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 114000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 8000
21 Details of equity share capital
Paid-up equity share capital 555308000
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 6.82
Diluted earnings (loss) per share from continuing operations 6.82
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 6.82
Diluted earnings (loss) per share from continuing and discontinued operations 6.82
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Contractor 2171862000 2171862000
2 Manufacturing of flex sheets and paper products 217027000 217027000
Total Segment Revenue 2388889000
Less: Inter segment revenue 0 0
Revenue from operations 2388889000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Contractor 537181000 537181000
2 Manufacturing of flex sheets and paper products 1758000 1758000
Total Profit before tax 538939000
i. Finance cost 30510000 30510000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 508429000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Contractor 12036757000 12036757000
2 Manufacturing of flex sheets and paper products 891732000 891732000
Total Segment Asset 12928489000 12928489000
Un-allocable Assets 0 0
Net Segment Asset 12928489000 12928489000
4 Segment Liabilities
Segment Liabilities
1 Contractor 1868829000 1868829000
2 Manufacturing of flex sheets and paper products 900256000 900256000
Total Segment Liabilities 2769085000 2769085000
Un-allocable Liabilities 0 0
Net Segment Liabilities 2769085000 2769085000
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 Remeasurement gain/ (loss) on defined benefit plan 163000 163000
Total Amount of items that will not be reclassified to profit and loss 163000
2 Income tax relating to items that will not be reclassified to profit or loss 41000
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 122000