Integrated Filing — IndAS
General information about company
| Scrip Code |
543533 |
| NSE Symbol |
EMUDHRA |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE01QM01018 |
| Name of company |
EMUDHRA LIMITED |
| Type of company |
Main Board |
| Class of security |
Equity |
| Date of start of financial year |
01-04-2026 |
| Date of end of financial year |
31-03-2027 |
| Date of board meeting when results were approved |
04-11-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
13-10-2026 |
| 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 |
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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
04-11-2026 14:00:00 |
| End date and time of board meeting |
04-11-2026 17:30:00 |
| 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 |
Declaration of unmodified opinion |
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
20,698.90 |
39,770.40 |
|
Other income |
231.60 |
405.90 |
|
Total income |
20,930.50 |
40,176.30 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
7,608.50 |
15,087.90 |
| (b) |
Purchases of stock-in-trade |
1,698.30 |
2,304.50 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
57.70 |
86.30 |
| (d) |
Employee benefit expense |
4,288.30 |
8,153.30 |
| (e) |
Finance costs |
104.90 |
224.50 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,202.30 |
2,400.10 |
| (f) |
Other Expenses |
| 1 |
Legal and professional expenses |
685.50 |
1,064.30 |
| 2 |
Rent |
189.60 |
342.40 |
| 3 |
Business promotion and advertisements |
332.10 |
612.70 |
| 4 |
Power and fuel expenses |
47.30 |
103.90 |
| 5 |
Fees rates and taxes |
57.60 |
221.40 |
| 6 |
Information technology expenses |
239.00 |
508.20 |
| 7 |
Travelling, boarding and lodging expenses |
155.30 |
530.60 |
| 8 |
Provision for doubtful debts |
89.40 |
147.50 |
| 9 |
Office maintenance expense |
80.30 |
202.20 |
| 10 |
Other Indirect expenses |
196.10 |
470.90 |
|
Total other expenses |
2,072.20 |
4,204.10 |
|
Total expenses |
17,032.20 |
32,460.70 |
| 3 |
Total profit before exceptional items and tax |
3,898.30 |
7,715.60 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
3,898.30 |
7,715.60 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
356.60 |
907.30 |
| 8 |
Deferred tax |
201.40 |
266.50 |
| 9 |
Total tax expenses |
558.00 |
1,173.80 |
| 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 |
3,340.30 |
6,541.80 |
| 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 |
7.50 |
5.70 |
| 16 |
Total profit (loss) for period |
3,347.80 |
6,547.50 |
| 17 |
Other comprehensive income net of taxes |
685.50 |
974.10 |
| 18 |
Total Comprehensive Income for the period |
4,033.30 |
7,521.60 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
3,275.50 |
6,490.10 |
|
Total profit or loss, attributable to non-controlling interests |
72.30 |
57.40 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
3,961.00 |
7,464.20 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
72.30 |
57.40 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
4,107.50 |
4,107.50 |
|
Face value of equity share capital |
5 |
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 |
3.99 |
7.9 |
|
Diluted earnings (loss) per share from continuing operations |
3.96 |
7.84 |
| 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 |
3.99 |
7.9 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
3.96 |
7.84 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2026 |
| Date of end of reporting period |
30-09-2026 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
12,852.90 |
|
Capital work-in-progress |
2,402.90 |
|
Investment property |
23.40 |
|
Goodwill |
29,742.00 |
|
Other intangible assets |
28,502.00 |
|
Intangible assets under development |
4,352.50 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
163.50 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
1,722.80 |
|
Total of other non-current financial assets |
1,722.80 |
|
Total non-current financial assets |
1,886.30 |
|
Deferred tax assets (net) |
0.00 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
113.70 |
|
Total of other non-current assets |
113.70 |
|
Total non-current assets |
79,875.70 |
| 2 |
Current assets |
|
|
Inventories |
303.70 |
|
Current financial asset |
|
|
Current investments |
482.00 |
|
Trade receivables, current |
22,833.30 |
|
Cash and cash equivalents |
8,184.50 |
|
Bank balance other than cash and cash equivalents |
605.80 |
|
Loans, current |
527.40 |
|
Other current financial assets |
|
|
Total of other current financial assets |
300.90 |
|
Total current financial assets |
32,933.90 |
|
Current tax assets (net) |
165.70 |
|
Other current assets |
|
| 1 |
Other current assets |
13,505.20 |
|
Total of other current assets |
13,505.20 |
|
Total current assets |
46,908.50 |
| 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 |
1,26,784.20 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
4,107.50 |
|
Other equity |
93,703.90 |
|
Total equity attributable to owners of parent |
97,811.40 |
|
Non controlling interest |
207.30 |
|
Total equity |
98,018.70 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
1,175.70 |
|
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 |
Lease liabilities |
168.40 |
| 2 |
Other non-current financial liabilities |
9,009.10 |
|
Total of other non-current financial liabilities |
9,177.50 |
|
Total non-current financial liabilities |
10,353.20 |
|
Provisions, non-current |
850.10 |
|
Deferred tax liabilities (net) |
1,932.90 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
1,183.60 |
|
Total of other non-current liabilities |
1,183.60 |
|
Total non-current liabilities |
14,319.80 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
280.50 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
674.70 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
5,787.60 |
|
Total Trade payable |
6,462.30 |
|
Other current financial liabilities |
|
| 1 |
Other current financial liabilities |
2,863.10 |
|
Total of other current financial liabilities |
2,863.10 |
|
Total current financial liabilities |
9,605.90 |
|
Other current liabilities |
2,290.10 |
| 1 |
Other current liabilities |
2,071.80 |
| 2 |
Lease liabilities |
218.30 |
|
Total of other current liabilities |
2,290.10 |
|
Provisions, current |
642.90 |
|
Current tax liabilities (Net) |
1,906.80 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
14,445.70 |
| 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 |
28,765.50 |
|
Total equity and liabilites |
1,26,784.20 |
|
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 |
01-07-2026 |
01-04-2026 |
| Date of end of reporting
period |
30-09-2026 |
30-09-2026 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Trust services |
3,369.10 |
6,210.60 |
| 2 |
Enterprise solutions- India |
3,903.80 |
7,587.40 |
| 3 |
Enterprise solutions- Outside India |
13,426.00 |
25,972.40 |
|
Total Segment Revenue |
20,698.90 |
39,770.40 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
20,698.90 |
39,770.40 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Trust services |
1,191.80 |
2,391.20 |
| 2 |
Enterprise solutions- India |
1,919.30 |
3,989.60 |
| 3 |
Enterprise solutions- Outside India |
2,616.20 |
5,187.70 |
|
Total Profit before tax |
5,727.30 |
11,568.50 |
|
i. Finance cost |
104.90 |
224.50 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
1,724.10 |
3,628.40 |
|
Profit before tax |
3,898.30 |
7,715.60 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Trust services |
840.70 |
840.70 |
| 2 |
Enterprise solutions- India |
9,167.50 |
9,167.50 |
| 3 |
Enterprise solutions- Outside India |
87,756.00 |
87,756.00 |
|
Total Segment Asset |
97,764.20 |
97,764.20 |
|
Un-allocable Assets |
29,020.00 |
29,020.00 |
|
Net Segment Asset |
1,26,784.20 |
1,26,784.20 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Trust services |
400.50 |
400.50 |
| 2 |
Enterprise solutions- India |
237.10 |
237.10 |
| 3 |
Enterprise solutions- Outside India |
20,964.90 |
20,964.90 |
|
Total Segment Liabilities |
21,602.50 |
21,602.50 |
|
Un-allocable Liabilities |
7,163.00 |
7,163.00 |
|
Net Segment Liabilities |
28,765.50 |
28,765.50 |
|
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| 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 |
|
|
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 |
(14.00) |
(21.40) |
| 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 |
(671.50) |
(952.70) |
| 5 |
Total Other comprehensive income |
685.50 |
974.10 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
7,715.60 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
0.00 |
|
Adjustments for decrease (increase) in inventories |
86.30 |
|
Adjustments for decrease (increase) in trade receivables, current |
(4,059.50) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(1,496.30) |
|
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 |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
452.30 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
424.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
2,400.10 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
(1,052.80) |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
(474.80) |
|
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 |
68.30 |
|
Adjustments for share-based payments |
295.70 |
|
Adjustments for fair value losses (gains) |
(5.20) |
|
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) |
301.80 |
|
Other adjustments for non-cash items |
0.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(3,196.70) |
|
Net cash flows from (used in)
operations |
4,518.90 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
212.80 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
4,306.10 |
|
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 |
0.00 |
|
Purchase of property, plant and equipment |
4,311.10 |
|
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 |
44.40 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
3,560.40 |
|
Net cash flows from (used in)
investing activities |
(706.30) |
|
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 |
0.00 |
|
Repayments of borrowings |
931.10 |
|
Payments of lease liabilities |
110.80 |
|
Dividends paid |
1,019.10 |
|
Interest paid |
0.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(49.10) |
|
Net cash flows from (used in)
financing activities |
(2,110.10) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
1,489.70 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
871.50 |
|
Net increase (decrease) in cash
and cash equivalents |
2,361.20 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
5,823.30 |
|
Cash and cash equivalents cash
flow statement at end of period |
8,184.50 |
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 |
No |
| 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 |
Suri & Co. |
Yes |
30-04-2027 |