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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 11-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
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 Unaudited
Segment Reporting Single segment
Description of single segment Ceramic Tiles and Allied Products
Start date and time of board meeting 11-11-2025   11:39:00
End date and time of board meeting 11-11-2025   14:05:00
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 Declaration of unmodified opinion
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? Yes
(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. No
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 20-03-2025
Indicate Company website link for updated RPT policy of the Company www.orientbell.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
No default in the payment of loans and debt securities made y Company during the quarter.



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 16,396.07 30,418.95
Other income 51.90 112.82
Total income 16,447.97 30,531.77
2 Expenses
(a) Cost of materials consumed 3,001.70 5,285.97
(b) Purchases of stock-in-trade 4,540.35 8,351.07
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,262.30) (1,442.79)
(d) Employee benefit expense 2,658.10 5,124.95
(e) Finance costs 99.27 200.99
(f) Depreciation, depletion and amortisation expense 538.53 1,077.16
(f) Other Expenses
1 Power & Fuel Charges 3,677.78 6,519.69
2 Advertisement and Sales Promotion 721.77 1,233.77
3 Packing Material Consumed 538.23 965.28
4 Stores & Spares consumed 415.72 750.01
5 Travelling & Conveyance 283.49 499.84
6 Freight & Forwarding Charges 155.77 302.56
7 Hire Charges 116.26 226.51
8 Repair and Maintenance 170.67 335.07
9 Miscellaneous Expenses 458.14 854.40
Total other expenses 6,537.83 11,687.13
Total expenses 16,113.48 30,284.48
3 Total profit before exceptional items and tax 334.49 247.29
4 Exceptional items 0.00 0.00
5 Total profit before tax 334.49 247.29
6 Tax expense
7 Current tax 33.56 33.56
8 Deferred tax 31.41 10.16
9 Total tax expenses 64.97 43.72
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 269.52 203.57
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 269.52 203.57
17 Other comprehensive income net of taxes 6.85 13.71
18 Total Comprehensive Income for the period 276.37 217.28
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 1,469.00 1,469.00
Face value of equity share capital 10 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 1.84 1.39
Diluted earnings (loss) per share from continuing operations 1.83 1.38
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 1.84 1.39
Diluted earnings (loss) per share from continuing and discontinued operations 1.83 1.38
24 Debt equity ratio 0.01 0.01
25 Debt service coverage ratio 2.23 2.23
26 Interest service coverage ratio 2.34 2.34
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']. 2 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 November 11, 2025. The Statutory auditor has expressed an unmodified review opinion on these standalone and consolidated financial statements. 3 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''. 4 The figures for corresponding previous period have been re-grouped/re-classified wherever necessary to make them comparable with the current period figures. 5 The figures reported in the unaudited results for the quarter ended September 30, 2025 and September 30, 2024 are the balancing figures between unaudited half yearly figures for half year ended September 30, 2025 and September 30, 2024 and the unaudited quarterly figures upto June 30, 2025 and June 30, 2024 respectively.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 26,983.90
Capital work-in-progress 24.22
Investment property
Goodwill 0.00
Other intangible assets 88.71
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 818.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets 286.41
Total non-current financial assets 1,104.41
Deferred tax assets (net)
Other non-current assets 57.75
Total non-current assets 28,258.99
2 Current assets
Inventories 7,587.03
Current financial asset
Current investments 0.00
Trade receivables, current 10,836.35
Cash and cash equivalents 727.79
Bank balance other than cash and cash equivalents 2,508.57
Loans, current 0.00
Other current financial assets 57.86
Total current financial assets 14,130.57
Current tax assets (net) 0.00
Other current assets 846.40
Total current assets 22,564.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 50,822.99
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,468.75
Other equity 29,850.66
Total equity attributable to owners of parent 31,319.41
Non controlling interest
Total equity 31,319.41
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,289.44
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 1,877.91
Total non-current financial liabilities 4,167.35
Provisions, non-current 189.84
Deferred tax liabilities (net) 1,705.87
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 6,063.06
Current liabilities
Current financial liabilities
Borrowings, current 1,357.92
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,219.18
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 8,481.47
Total Trade payable 10,700.65
Other current financial liabilities 147.45
Total current financial liabilities 12,206.02
Other current liabilities 873.86
Provisions, current 333.11
Current tax liabilities (Net) 27.53
Deferred government grants, Current
Total current liabilities 13,440.52
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 19,503.58
Total equity and liabilites 50,822.99
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
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

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
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 (9.16) (18.32)
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 2.31 4.61
5 Total Other comprehensive income 6.85 13.71



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 247.29
Adjustments for reconcile profit (loss)
Adjustments for finance costs 199.30
Adjustments for decrease (increase) in inventories (1,490.32)
Adjustments for decrease (increase) in trade receivables, current 1,350.22
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (153.28)
Adjustments for decrease (increase) in other non-current assets 14.98
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 461.12
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities (642.78)
Adjustments for depreciation and amortisation expense 1,077.16
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (0.18)
Adjustments for provisions, non-current 122.43
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 75.69
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (31.83)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 831.13
Net cash flows from (used in) operations 1,078.42
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 13.90
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,064.52
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 42.23
Purchase of property, plant and equipment 311.72
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 75.69
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (2,501.89)
Net cash flows from (used in) investing activities (2,695.69)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 3.75
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 751.35
Payments of lease liabilities 74.96
Dividends paid 72.49
Interest paid 172.68
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (1,067.73)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,698.90)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (2,698.90)
Cash and cash equivalents cash flow statement at beginning of period 3,426.69
Cash and cash equivalents cash flow statement at end of period 727.79





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 S R Dinodia & Co LLP Yes 30-09-2028


Amount in (Lakhs)

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 ORIENT BELL LIMITED Freesia Investment and Trading Co. Limited Enterprise over which KMP exercise Control and/or Significant Influence Any other transaction Rent Payments 46.54 Not exceeding Rs. 1 crore per transaction 46.54 0.00 0.00
2 ORIENT BELL LIMITED Mrs. Sarla Daga Relatives of Key Managerial Personnel Any other transaction Rent Payments 0.18 Not exceeding Rs. 1 crore per transaction 0.18 0.00 0.00
3 ORIENT BELL LIMITED Mr. Sameer Kamboj Independent Director Any other transaction Sitting Fees 4.50 Not exceeding Rs. 1 crore per transaction 4.50 0.00 0.00
4 ORIENT BELL LIMITED Mr. Kashinath Martu Pai Independent Director Any other transaction Sitting Fees 4.50 Not exceeding Rs. 1 crore per transaction 4.50 0.00 0.00
5 ORIENT BELL LIMITED Mr. Mahendra K. Daga Key managerial personnel of entity or parent Remuneration 113.63 Not exceeding Rs. 1 crore per transaction 113.63 0.00 0.00
6 ORIENT BELL LIMITED Mr. Madhur Daga Key managerial personnel of entity or parent Remuneration 75.38 Not exceeding Rs. 1 crore per transaction 75.38 0.00 0.00
7 ORIENT BELL LIMITED Mr. Aditya Gupta Key managerial personnel of entity or parent Remuneration 257.79 Not exceeding Rs. 1 crore per transaction 257.79 0.00 0.00
8 ORIENT BELL LIMITED Mr. Himanshu Jindal Key managerial personnel of entity or parent Remuneration 48.02 Not exceeding Rs. 1 crore per transaction 48.02 0.00 0.00
9 ORIENT BELL LIMITED Mr. Anuj Arora Key managerial personnel of entity or parent Remuneration 12.93 Not exceeding Rs. 1 crore per transaction 12.93 0.00 0.00
10 ORIENT BELL LIMITED Mr. Yogesh Mendiratta Key managerial personnel of entity or parent Remuneration 18.39 Not exceeding Rs. 1 crore per transaction 18.39 0.00 0.00
11 ORIENT BELL LIMITED Proton Granito Private Limited Associates Purchase of goods or services 1,811.95 Not exceeding Rs. 1 crore per transaction 1,811.95 0.00 0.00
12 ORIENT BELL LIMITED Proton Granito Private Limited Associates Any other transaction Reimbursement of expenses - OBL to Proton 6.30 Not exceeding Rs. 1 crore per transaction 6.30 0.00 0.00
13 ORIENT BELL LIMITED Corial Ceramic Private Limited Associates Purchase of goods or services 1,181.62 Not exceeding Rs. 1 crore per transaction 1,181.62 0.00 0.00
14 ORIENT BELL LIMITED Mr. Thambiah Elango Independent Director Any other transaction Sitting Fees 4.20 Not exceeding Rs. 1 crore per transaction 4.20 0.00 0.00
15 ORIENT BELL LIMITED Ms. Bindiya Shyam Agrawal Non-Independent Director Any other transaction Sitting Fees 2.40 Not exceeding Rs. 1 crore per transaction 2.40 0.00 0.00
16 ORIENT BELL LIMITED Cestrum Enterprises Private Limited Wholly Owned Subsidiary Sale of goods or services 118.02 Not exceeding Rs. 1 crore per transaction 118.02 0.00 0.00
Total value of transaction during the reporting period 3,706.35