| Scrip Code | 531508 |
|---|---|
| NSE Symbol | EVEREADY |
| MSEI Symbol | NOTLISTED |
| ISIN | INE128A01029 |
| Name of company | EVEREADY INDUSTRIES INDIA 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 | 30-04-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 22-04-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Single segment |
| Description of single segment | Consumer Goods |
| Start date and time of board meeting | 30-04-2026 14:00:00 |
| End date and time of board meeting | 30-04-2026 15:45:00 |
| 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 |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 32,723.00 | 1,45,539.00 | |
| Other income | 64.00 | 371.00 | |
| Total income | 32,787.00 | 1,45,910.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 12,768.00 | 53,842.00 |
| (b) | Purchases of stock-in-trade | 6,197.00 | 27,455.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (445.00) | 1,128.00 |
| (d) | Employee benefit expense | 4,695.00 | 18,319.00 |
| (e) | Finance costs | 363.00 | 1,898.00 |
| (f) | Depreciation, depletion and amortisation expense | 890.00 | 3,023.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 6,707.00 | 28,417.00 |
| Total other expenses | 6,707.00 | 28,417.00 | |
| Total expenses | 31,175.00 | 1,34,082.00 | |
| 3 | Total profit before exceptional items and tax | 1,612.00 | 11,828.00 |
| 4 | Exceptional items | 10,270.00 | 4,857.00 |
| 5 | Total profit before tax | 11,882.00 | 16,685.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 2.00 | 2.00 |
| 8 | Deferred tax | (2,296.00) | (470.00) |
| 9 | Total tax expenses | (2,294.00) | (468.00) |
| 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 | 14,176.00 | 17,153.00 |
| 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 | 14,176.00 | 17,153.00 |
| 17 | Other comprehensive income net of taxes | 85.00 | 122.00 |
| 18 | Total Comprehensive Income for the period | 14,261.00 | 17,275.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 14,176.00 | 17,153.00 | |
| 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 | 14,261.00 | 17,275.00 | |
| 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 | 3,634.00 | 3,634.00 | |
| Face value of equity share capital | 5 | 5 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 58,660.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 19.5 | 23.6 | |
| Diluted earnings (loss) per share from continuing operations | 19.5 | 23.6 | |
| 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 | 19.5 | 23.6 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 19.5 | 23.6 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | The above results were reviewed by the Audit Committee and approved by the Board of Directors of Eveready Industries India Ltd the Parent Company at its meeting held on April 30 2026 The figures for the quarter ended March 31 2026 and March 31 2025 are the balancing figures between the audited figures in respect of full financial year and the published year-to-date figures up to the 3rd quarter of the current financial year and Previous financial year The consolidated results of the Group include the results of the Parent Company and its subsidiaries Greendale India Limited and Everspark Hong Kong Private Limited The consolidated results have been prepared in accordance with the principles and procedures as set out in the Ind AS 110 Consolidated Financial Statements The Group is engaged in the business of marketing of dry cell batteries rechargeable batteries flashlights and lighting products which come under a single business segment known as Consumer Goods The Competition Commission of India CCI issued an Order dated April 19 2018 concerning contravention of the Competition Act 2002 the Act and imposed a penalty of Rs 171.55 Crore on the Parent Company On the Parent Companys appeal against the CCIs said Order the National Company Law Appellate Tribunal NCLAT has granted stay on the said penalty subject to deposit of 10 percent of the penalty amount with the Registry of the NCLAT which has since been deposited The Parent Company has received legal advice that owing to the uncertainty of the future outcome of the litigation the amount of penalty that would be finally imposed on the Parent Company cannot be reliably estimated at this stage and hence no provision is deemed required to be made The Board of Directors of the Parent Company has recommended a dividend at the rate of Rs 2.50 per fully paid up equity share of Rs 5.00 each (i.e. 50 percent of face value of equity share) aggregating to Rs 18.17 Crores for the financial year ended on March 31 2026. The payment of dividend is subject to approval of the Shareholders at the ensuing Annual General Meeting of the Parent Company. Exceptional item included in result are as below On November 21 2025 the Government of India notified the four Labour Codes the Code on Wages 2019 the Industrial Relations Code 2020 the Code on Social Security 2020 and the Occupational Safety Health and Working Conditions Code 2020 consolidating 29 existing labour laws The Ministry of Labour and Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations The Group has assessed the implications of these Labour Codes on its employee benefit obligations Based on an actuarial valuation in accordance with Ind AS 19 Employee Benefits the Group has recognised an incremental liability of Rs 9.38 Crores in respect of its own employees as at March 31 2026 The Group has further evaluated the impact of the Occupational Safety Health and Working Conditions OSHWC Code 2020 regarding contract labour Based on this assessment and existing service contracts there is no financial impact on the current reporting period. The Group continues to monitor the notification of the relevant Central and State Rules During the year the Parent Company has recognized non-recurring ex gratia to workmen on separation amounting to Rs 32.25 crore Rs 7.07 Crs in Q1, Rs 22.68 Crs in Q2 and Rs 2.50 Crs in Q4. During the quarter ended September 30 2025 the Parent Company had entered into a settlement agreement in respect of an arbitration proceeding with the claimant. Upon receipt of arbitration award, the Parent Company recognized a settlement payment of Rs 15.00 crore as an exceptional item in the consolidated financial statements. Consequently the corresponding loan receivables and recoverables having a carrying value of Nil which had been fully provided written off in the financial year 2020 21 were derecognized upon assignment and transfer to the claimant. The related tax effects were also accounted for in consolidated financial statements On March 30, 2026, the Parent Company completed the formal transfer of its leasehold rights including built up structures and attached fittings for Plot B1 at the Noida plant. Consequently a net profit of Rs 105.20 crores net of incidental expenses incurred in connection with the sale has been recognized and disclosed as an Exceptional Item in the Statement of Profit and Loss for the quarter and year ended March 31 2026 During the quarter and year ended March 31 2026 the Parent Company entered into agreements for the sale and transfer of its leasehold rights in respect of Plot B2 located at its Noida plant including the built-up structures and attached fittings and fixtures Pending the execution of the final transfer of registration the carrying value of the asset amounting to Rs 6.09 crores has been reclassified and disclosed as Assets classified as held for sale as at March 31 2026 Furthermore an advance of Rs 44.09 crores received against this pending sale agreement has been recognized under current liabilities On March 24 2026 the Parent Company entered into a Share Purchase Agreement with Universal Wellbeing Pte Ltd the buyer for the disposal of its entire holding of Rs 7.50 lakh equity shares in Preferred Consumer Products Private Limited for a total consideration of Rs 7.50 crores As the sale process was initiated but not finalized by the end of the reporting period, the carrying value of the investment amounting to Rs 7.50 crores has been reclassified and disclosed as Assets held for sale as at March 31 2026 in accordance with applicable accounting standards. The Group has evaluated the option under Section 115BAA (introduced by the Taxation Laws Amendment Ordinance 2019 to pay tax at a concessional rate of 22 percent plus surcharge and cess and intends to transition post cessation of benefits under Section 80IE In line with Ind AS 12 deferred tax balances have been remeasured based on the expected reversal period resulting in a charge of Rs 29.84 crores to the Statement of Profit and Loss for the year ended March 31 2026 Furthermore pursuant to the amendments introduced by the Finance Act 2026 which permit the utilization of previously accumulated Minimum Alternate Tax MAT credit under the concessional tax regime the Group has recognized a Deferred Tax Asset of Rs 85.09 crores This asset represents MAT credit accumulated from previous years Management has recognized this Deferred Tax Asset based on its assessment of probable utilization against projected future taxable profits over the residual validity period of the credit Figures of the previous quarters year have been regrouped rearranged wherever considered necessary. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 31-03-2026 | |
| Whether results are audited or unaudited | Audited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 27,128.00 | |
| Capital work-in-progress | 17,640.00 | |
| Investment property | 0.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 475.00 | |
| Intangible assets under development | 9.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 0.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 12.00 | |
| Other non-current financial assets | ||
| 1 | Other non-current financial assets | 649.00 |
| Total of other non-current financial assets | 649.00 | |
| Total non-current financial assets | 661.00 | |
| Deferred tax assets (net) | 16,725.00 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 1,253.00 |
| Total of other non-current assets | 1,253.00 | |
| Total non-current assets | 63,891.00 | |
| 2 | Current assets | |
| Inventories | 30,181.00 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 11,732.00 | |
| Cash and cash equivalents | 758.00 | |
| Bank balance other than cash and cash equivalents | 100.00 | |
| Loans, current | 16.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 3,608.00 | |
| Total current financial assets | 16,214.00 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | ||
| 1 | Other current assets | 9,707.00 |
| 2 | Asset held for sale | 1,359.00 |
| Total of other current assets | 11,066.00 | |
| Total current assets | 57,461.00 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 1,21,352.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 3,634.00 | |
| Other equity | 58,660.00 | |
| Total equity attributable to owners of parent | 62,294.00 | |
| Non controlling interest | 0.00 | |
| Total equity | 62,294.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 12,030.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | ||
| 1 | Other non-current financial liabilities | 1,737.00 |
| Total of other non-current financial liabilities | 1,737.00 | |
| Total non-current financial liabilities | 13,767.00 | |
| Provisions, non-current | 1,464.00 | |
| Deferred tax liabilities (net) | 0.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| 1 | Other non-current liabilities | 368.00 |
| Total of other non-current liabilities | 368.00 | |
| Total non-current liabilities | 15,599.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 5,907.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 1,119.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 20,051.00 | |
| Total Trade payable | 21,170.00 | |
| Other current financial liabilities | ||
| 1 | Other current financial liabilities | 3,872.00 |
| Total of other current financial liabilities | 3,872.00 | |
| Total current financial liabilities | 30,949.00 | |
| Other current liabilities | 9,818.00 | |
| 1 | Other current liabilities | 9,818.00 |
| Total of other current liabilities | 9,818.00 | |
| Provisions, current | 1,925.00 | |
| Current tax liabilities (Net) | 767.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 43,459.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 59,058.00 | |
| Total equity and liabilites | 1,21,352.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Audited | Audited | |||||
| Nature of report standalone or consolidated | 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 | |||||||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | 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 plans | 71.00 | 81.00 |
| 2 | Exchnage differences in translating the financial statements of foreign operations | 30.00 | 61.00 |
| Total Amount of items that will not be reclassified to profit and loss | 101.00 | 142.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 16.00 | 20.00 |
| 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 | ||
| 5 | Total Other comprehensive income | 85.00 | 122.00 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 16,685.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 1,898.00 | |||||
| Adjustments for decrease (increase) in inventories | (1,712.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (1,593.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (1,315.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | (172.00) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 944.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 223.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 3,023.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 13.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 334.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (70.00) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 37.00 | |||||
| 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 | 37.00 | |||||
| Other adjustments to reconcile profit (loss) | (9,369.00) | |||||
| Other adjustments for non-cash items | (172.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (7,968.00) | |||||
| Net cash flows from (used in) operations | 8,717.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 381.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 8,336.00 | |||||
| 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 | 11,369.00 | |||||
| Purchase of property, plant and equipment | 9,482.00 | |||||
| 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 | 37.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 4,409.00 | |||||
| Net cash flows from (used in) investing activities | 6,333.00 | |||||
| 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 | 0.00 | |||||
| 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 | 5,630.00 | |||||
| Repayments of borrowings | 16,565.00 | |||||
| Payments of lease liabilities | 973.00 | |||||
| Dividends paid | 1,096.00 | |||||
| Interest paid | 1,577.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (14,581.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 88.00 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 61.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 149.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 609.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 758.00 | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| 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 Singhi & Co. | Yes | 31-08-2028 | ||
|---|---|---|---|---|---|