Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol ETL
MSEI Symbol NOTLISTED
ISIN INEOPXC01024
Name of company EMKAY TOOLS LIMITED
Type of company SME
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 20-May-2025   12:00:00
End date and time of board meeting 20-May-2025   12:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(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 NA
(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. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(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? Yes
Latest Date on which RPT policy is updated 2025-07-08
Indicate Company website link for updated RPT policy of the Company www.emkaytoolsltd.com
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
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-Oct-2024 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Standalone 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 0 1165499000
Other income 0 3756000
Total income 0 1169255000
2 Expenses
(a) Cost of materials consumed 0 222764000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 -26236000
(d) Employee benefit expense 0 60600000
(e) Finance costs 0 916000
(f) Depreciation, depletion and amortisation expense 0 19523000
(f) Other Expenses
1 Manufacturing Expenses 0 241607000
2 Shares Expenses 0 167000
3 Administrative Expenses 0 39128000
4 Sellinf and Distribution Expenses 0 14951000
Total other expenses 0 295853000
Total expenses 0 573420000
3 Total profit before exceptional items and tax 0 595835000
4 Exceptional items 0 0
5 Total profit before tax 0 595835000
6 Tax expense
7 Current tax 0 150100000
8 Deferred tax 0 871000
9 Total tax expenses 0 150971000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 0 444864000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 0 444864000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 0 444864000
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 0 10671000
Face value of equity share capital 0 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 824887000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0 41.69
Diluted earnings (loss) per share from continuing operations 0 41.69
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0 41.69
Diluted earnings (loss) per share from continuing and discontinued operations 0 41.69
24 Debt equity ratio 0 0.0032
25 Debt service coverage ratio 0 0.0035
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) During the year under review, the National Company Law Tribunal at Mumbai has sanctioned the Scheme of Arrangement inter-alia involving Emkay Taps and Cutting Tools Limited , Demerged Company, and of Emkay Tools Limited ,Resulting Company, and their respective shareholders, under section 230 to 232 and other applicable provisions of the Companies Act, 2013, wide order dated October 28, 2024. The Scheme became effective from November 19, 2024 ,Effective Date, upon filing of the said order with the Registrar of Companies, Mumbai. The Appointed Date is April 01, 2024. n nThe entire business of manufacturing tools of Emkay Taps and Cutting Tools Limited i.e., Demerged Undertaking, as defined in the Scheme, of the Company was demerged, transferred and vested into Emkay Tools Limited ,Resulting Company, on going concern basis in accordance with the Composite Scheme. n nThe Company has not prepared half yearly Financial Statements for the period 01st October 2024 to 31st march 2025, since the company was under the process of listing its share on NSE SME Emerge and listed its Securities on July 08, 2025. The same shall be implemented by the Company from the upcoming Financial Year onwards from Quarter ending September 30, 2025. n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 143423000
Capital work-in-progress
Investment property
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 242108000
Trade receivables, non-current
Loans, non-current 3490000
Other non-current financial assets 251000
Total non-current financial assets 245849000
Deferred tax assets (net)
Other non-current assets
Total non-current assets 389272000
2 Current assets
Inventories 216265000
Current financial asset
Current investments 0
Trade receivables, current 286249000
Cash and cash equivalents 8037000
Bank balance other than cash and cash equivalents 0
Loans, current 36868000
Other current financial assets 167802000
Total current financial assets 498956000
Current tax assets (net)
Other current assets
Total current assets 715221000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1104493000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 10671000
Other equity 824887000
Total equity attributable to owners of parent 835558000
Non controlling interest
Total equity 835558000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities 0
Provisions, non-current 0
Deferred tax liabilities (net) 1896000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 1896000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 49000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 47839000
Total Trade payable 47888000
Other current financial liabilities 7687000
Total current financial liabilities 55575000
Other current liabilities 56237000
Provisions, current 155227000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 267039000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 268935000
Total equity and liabilites 1104493000
Disclosure of notes on assets and liabilities



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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Unaudited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 TOOLS 0 1168880000
2 OTHERS 0 375000
Total Segment Revenue 0 1169255000
Less: Inter segment revenue
Revenue from operations 0 1169255000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 TOOLS 0 596549000
2 OTHERS 0 202000
Total Profit before tax 0 596751000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 0 595835000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 TOOLS 862446000 862446000
2 OTHERS 242047000 242047000
Total Segment Asset 1104493000 1104493000
Un-allocable Assets 0 0
Net Segment Asset 1104493000 1104493000
4 Segment Liabilities
Segment Liabilities
1 TOOLS 116934000 116934000
2 OTHERS 5000 5000
Total Segment Liabilities 116939000 116939000
Un-allocable Liabilities 0 0
Net Segment Liabilities 116939000 116939000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) During the year under review, the National Company Law Tribunal at Mumbai has sanctioned the Scheme of Arrangement inter-alia involving Emkay Taps and Cutting Tools Limited , Demerged Company, and of Emkay Tools Limited ,Resulting Company, and their respective shareholders, under section 230 to 232 and other applicable provisions of the Companies Act, 2013, wide order dated October 28, 2024. The Scheme became effective from November 19, 2024 ,Effective Date, upon filing of the said order with the Registrar of Companies, Mumbai. The Appointed Date is April 01, 2024. n nThe entire business of manufacturing tools of Emkay Taps and Cutting Tools Limited i.e., Demerged Undertaking, as defined in the Scheme, of the Company was demerged, transferred and vested into Emkay Tools Limited ,Resulting Company, on going concern basis in accordance with the Composite Scheme. n nThe Company has not prepared half yearly Financial Statements for the period 01st October 2024 to 31st march 2025, since the company was under the process of listing its share on NSE SME Emerge and listed its Securities on July 08, 2025. The same shall be implemented by the Company from the upcoming Financial Year onwards from Quarter ending September 30, 2025.



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-Oct-2024 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Standalone Standalone
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 0 0
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 0
5 Total Other comprehensive income 0 0



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 595835000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 916000
Adjustments for decrease (increase) in inventories -216265000
Adjustments for decrease (increase) in trade receivables, current -286249000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -19989000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -36868000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 47888000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 56236000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 19523000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 5112000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 209000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -380000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -437000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -430722000
Net cash flows from (used in) operations 165113000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 137537000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 27576000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 375000
Other cash payments to acquire equity or debt instruments of other entities 242108000
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 12000
Purchase of property, plant and equipment 162952000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 3469000
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 209000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 501000
Net cash flows from (used in) investing activities -407432000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 7414000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 916000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 381341000
Net cash flows from (used in) financing activities 387839000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 7983000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 7983000
Cash and cash equivalents cash flow statement at beginning of period 54000
Cash and cash equivalents cash flow statement at end of period 8037000





Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 EMKAY TOOLS LIMITED AJAYPRAKASH KANORIA MANAGING DIRECTOR Remuneration 21475000 APPROVED 21475000 0 0
2 EMKAY TOOLS LIMITED Nagpur Tools Pvt. Ltd. GROUP COMPANIES Any other transaction JOB WORK 129349000 NOT APPLICABLE 129349000 0 0
3 EMKAY TOOLS LIMITED Adishree Engineering Pvt. Ltd. GROUP COMPANIES Any other transaction JOB WORK 9628000 NOT APPLICABLE 9628000 0 0
4 EMKAY TOOLS LIMITED Emkay Taps & Cutting Tools Ltd. GROUP COMPANIES Sale of goods or services 41481000 NOT APPLICABLE 41481000 0 0
5 EMKAY TOOLS LIMITED Mr. Sumit Gaidhane CFO Remuneration 637000 NOT APPLICABLE 637000 0 0
6 EMKAY TOOLS LIMITED Mrs. Riya Sarang Agrawal CS Remuneration 219000 NOT APPLICABLE 219000 0 0
Total value of transaction during the reporting period 202789000