Integrated Filing — IndAS
General information about company
| Scrip Code |
545000 |
| NSE Symbol |
ZETWERK |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE09PO01019 |
| Name of company |
ZETWERK MANUFACTURING BUSINESSES 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 |
13-11-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
06-11-2026 |
| 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 |
13-11-2026 14:30:00 |
| End date and time of board meeting |
13-11-2026 15:40:00 |
| 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 |
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 |
4,59,935.90 |
8,71,723.60 |
|
Other income |
5,331.20 |
13,113.90 |
|
Total income |
4,65,267.10 |
8,84,837.50 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
2,06,480.10 |
3,31,676.10 |
| (b) |
Purchases of stock-in-trade |
2,11,026.20 |
4,50,790.80 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(26,630.00) |
(29,403.30) |
| (d) |
Employee benefit expense |
23,573.80 |
43,932.50 |
| (e) |
Finance costs |
13,242.20 |
25,886.50 |
| (f) |
Depreciation, depletion and amortisation expense
|
6,455.40 |
13,072.40 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
34,801.40 |
56,896.90 |
|
Total other expenses |
34,801.40 |
56,896.90 |
|
Total expenses |
4,68,949.10 |
8,92,851.90 |
| 3 |
Total profit before exceptional items and tax |
(3,682.00) |
(8,014.40) |
| 4 |
Exceptional items |
129.10 |
129.10 |
| 5 |
Total profit before tax |
(3,552.90) |
(7,885.30) |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,852.90 |
3,013.30 |
| 8 |
Deferred tax |
(658.40) |
(545.10) |
| 9 |
Total tax expenses |
1,194.50 |
2,468.20 |
| 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 |
(4,747.40) |
(10,353.50) |
| 12 |
Profit (loss) from discontinued operations before tax |
(3,428.90) |
(70,314.30) |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
(3,428.90) |
(70,314.30) |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
(635.00) |
(1,441.80) |
| 16 |
Total profit (loss) for period |
(8,811.30) |
(82,109.60) |
| 17 |
Other comprehensive income net of taxes |
(293.10) |
199.10 |
| 18 |
Total Comprehensive Income for the period |
(9,104.40) |
(81,910.50) |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
(10,281.80) |
(84,044.60) |
|
Total profit or loss, attributable to non-controlling interests |
1,470.50 |
1,935.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
(10,574.90) |
(83,828.70) |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
1,470.50 |
1,918.20 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
15,067.70 |
15,067.70 |
|
Face value of equity share capital |
1 |
1 |
| 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 |
-0.45 |
-0.9 |
|
Diluted earnings (loss) per share from continuing operations |
-0.45 |
-0.9 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
-0.22 |
-4.59 |
|
Diluted earnings (loss) per share from discontinued operations |
-0.22 |
-4.59 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
-0.67 |
-5.49 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
-0.67 |
-5.49 |
| 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 |
96,229.50 |
|
Capital work-in-progress |
25,991.50 |
|
Investment property |
21,780.80 |
|
Goodwill |
1,20,838.70 |
|
Other intangible assets |
7,048.20 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
1,755.10 |
|
Non-current financial assets |
|
|
Non-current investments |
3,735.80 |
|
Trade receivables, non-current |
22,934.90 |
|
Loans, non-current |
209.40 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
24,589.30 |
|
Total of other non-current financial assets |
24,589.30 |
|
Total non-current financial assets |
51,469.40 |
|
Deferred tax assets (net) |
877.10 |
|
Other non-current assets |
|
| 1 |
Right-of-use assets |
47,460.10 |
| 2 |
Other non-current assets |
2,654.30 |
| 3 |
Non-current tax assets (net) |
14,437.10 |
|
Total of other non-current assets |
64,551.50 |
|
Total non-current assets |
3,90,541.80 |
| 2 |
Current assets |
|
|
Inventories |
1,82,895.20 |
|
Current financial asset |
|
|
Current investments |
20,161.60 |
|
Trade receivables, current |
2,08,847.80 |
|
Cash and cash equivalents |
51,691.60 |
|
Bank balance other than cash and cash equivalents |
99,356.10 |
|
Loans, current |
2,141.70 |
|
Other current financial assets |
|
|
Total of other current financial assets |
72,992.20 |
|
Total current financial assets |
4,55,191.00 |
|
Current tax assets (net) |
|
|
Other current assets |
|
| 1 |
Other current assets |
2,15,219.90 |
|
Total of other current assets |
2,15,219.90 |
|
Total current assets |
8,53,306.10 |
| 3 |
Non-current assets classified as held for sale |
79,363.70 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
13,23,211.60 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
15,067.70 |
|
Other equity |
3,69,975.30 |
|
Total equity attributable to owners of parent |
3,85,043.00 |
|
Non controlling interest |
16,890.00 |
|
Total equity |
4,01,933.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
57,161.60 |
|
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 |
32,911.00 |
| 2 |
Other financial liabilities |
56,841.60 |
|
Total of other non-current financial liabilities |
89,752.60 |
|
Total non-current financial liabilities |
1,46,914.20 |
|
Provisions, non-current |
1,529.70 |
|
Deferred tax liabilities (net) |
3,444.70 |
|
Deferred government grants, Non-current |
5,790.70 |
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
1,57,679.30 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
1,83,937.70 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
10,470.80 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
2,24,151.10 |
|
Total Trade payable |
2,34,621.90 |
|
Other current financial liabilities |
|
| 1 |
Lease liabilities |
10,985.80 |
| 2 |
Acceptances |
58,759.90 |
| 3 |
Other financial liabilities |
37,645.30 |
|
Total of other current financial liabilities |
1,07,391.00 |
|
Total current financial liabilities |
5,25,950.60 |
|
Other current liabilities |
94,789.10 |
| 1 |
Other current liabilities |
94,789.10 |
|
Total of other current liabilities |
94,789.10 |
|
Provisions, current |
4,712.80 |
|
Current tax liabilities (Net) |
1,502.60 |
|
Deferred government grants, Current |
122.10 |
|
Total current liabilities |
6,27,077.20 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
1,36,522.10 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
9,21,278.60 |
|
Total equity and liabilites |
13,23,211.60 |
|
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 |
Manufacturing Business |
2,54,646.40 |
4,44,834.60 |
| 2 |
Ecosystem Business |
2,05,289.50 |
4,26,889.00 |
|
Total Segment Revenue |
4,59,935.90 |
8,71,723.60 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
4,59,935.90 |
8,71,723.60 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Manufacturing Business |
15,220.30 |
21,452.80 |
| 2 |
Ecosystem Business |
2,003.60 |
5,047.30 |
|
Total Profit before tax |
17,223.90 |
26,500.10 |
|
i. Finance cost |
10,236.50 |
19,700.90 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
10,540.30 |
14,684.50 |
|
Profit before tax |
(3,552.90) |
(7,885.30) |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Manufacturing Business |
7,18,608.70 |
7,18,608.70 |
| 2 |
Ecosystem Business |
75,235.20 |
75,235.20 |
|
Total Segment Asset |
7,93,843.90 |
7,93,843.90 |
|
Un-allocable Assets |
5,29,367.70 |
5,29,367.70 |
|
Net Segment Asset |
13,23,211.60 |
13,23,211.60 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Manufacturing Business |
3,70,759.10 |
3,70,759.10 |
| 2 |
Ecosystem Business |
57,732.40 |
57,732.40 |
|
Total Segment Liabilities |
4,28,491.50 |
4,28,491.50 |
|
Un-allocable Liabilities |
4,92,787.10 |
4,92,787.10 |
|
Net Segment Liabilities |
9,21,278.60 |
9,21,278.60 |
|
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 |
|
| 1 |
Re-measurement (loss)/gains on defined benefit plans |
(99.00) |
(153.00) |
| 2 |
Share of other comprehensive income/(loss) of associates and joint ventures |
0.00 |
(6.30) |
|
Total Amount of items that will not be reclassified to profit and loss |
(99.00) |
(159.30) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(9.40) |
(11.50) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations |
(203.50) |
346.90 |
|
Total Amount of items that will be reclassified to profit and loss |
(203.50) |
346.90 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(293.10) |
199.10 |
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 |
(7,885.30) |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
30,939.40 |
|
Adjustments for decrease (increase) in inventories |
(54,042.20) |
|
Adjustments for decrease (increase) in trade receivables, current |
(6,601.20) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(16,887.00) |
|
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 |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
5,869.70 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
31,518.60 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
13,673.80 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
56,931.50 |
|
Adjustments for provisions, current |
605.90 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
(43,561.70) |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
(292.20) |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
7,023.10 |
|
Adjustments for share-based payments |
9,651.60 |
|
Adjustments for fair value losses (gains) |
(316.70) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(332.40) |
|
Other adjustments to reconcile profit (loss) |
(70,314.30) |
|
Other adjustments for non-cash items |
(4,158.10) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(54,338.40) |
|
Net cash flows from (used in)
operations |
(62,223.70) |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
5,299.60 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
(67,523.30) |
|
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 |
19,706.90 |
|
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
|
269.90 |
|
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 |
193.00 |
|
Purchase of property, plant and equipment |
13,725.80 |
|
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 |
4,939.30 |
|
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 |
5,825.40 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
1,960.60 |
|
Net cash flows from (used in)
investing activities |
(20,784.30) |
|
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 |
4,011.40 |
|
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 |
60,211.00 |
|
Repayments of borrowings |
19,156.70 |
|
Payments of lease liabilities |
10,434.20 |
|
Dividends paid |
0.00 |
|
Interest paid |
28,136.90 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
840.30 |
|
Net cash flows from (used in)
financing activities |
7,334.90 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(80,972.70) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
57.10 |
|
Net increase (decrease) in cash
and cash equivalents |
(80,915.60) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
86,110.10 |
|
Cash and cash equivalents cash
flow statement at end of period |
5,194.50 |