Integrated Filing — IndAS

General information about company
Scrip Code	543933
NSE Symbol	CYIENTDLM
MSEI Symbol	NOTLISTED
ISIN	INE055S01018
Name of company	Cyient DLM Limited
Type of company	Main Board
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	22-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-Apr-2025
Description of presentation currency	INR (in Actuals)
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	Electronic Manufacturing Services
Start date and time of board meeting	22-Apr-2025   14:00:00
End date and time of board meeting	22-Apr-2025   16:00:00
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
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	4280550000	15196260000
	Other income	33170000	261570000
	Total income	4313720000	15457830000
2	Expenses
(a)	Cost of materials consumed	2583080000	10869400000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	222960000	212540000
(d)	Employee benefit expense	610830000	1862180000
(e)	Finance costs	85900000	375450000
(f)	Depreciation, depletion and amortisation expense	104770000	340620000
(f)	Other Expenses
1	Other Expenses	289530000	880400000
	Total other expenses	289530000	880400000
	Total expenses	3897070000	14540590000
3	Total profit before exceptional items and tax	416650000	917240000
4	Exceptional items	0	0
5	Total profit before tax	416650000	917240000
6	Tax expense
7	Current tax	147150000	309130000
8	Deferred tax	-40850000	-72650000
9	Total tax expenses	106300000	236480000
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	310350000	680760000
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	310350000	680760000
17	Other comprehensive income net of taxes	-353850000	-331980000
18	Total Comprehensive Income for the period	-43500000	348780000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	793060000	793060000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		8701290000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.91	8.58
	Diluted earnings (loss) per share from continuing operations	3.9	8.56
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	3.91	8.58
	Diluted earnings (loss) per share from continuing and discontinued operations	3.9	8.56
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1795550000
	Capital work-in-progress	55600000
	Investment property	0
	Goodwill	680640000
	Other intangible assets	534380000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	0
	Total non-current financial assets	0
	Deferred tax assets (net)	132130000
	Other non-current assets	924160000
	Total non-current assets	4122460000
2	Current assets
	Inventories	5712730000
	Current financial asset
	Current investments	0
	Trade receivables, current	3473970000
	Cash and cash equivalents	471170000
	Bank balance other than cash and cash equivalents	2406650000
	Loans, current	0
	Other current financial assets	114100000
	Total current financial assets	6465890000
	Current tax assets (net)	0
	Other current assets	638050000
	Total current assets	12816670000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	16939130000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	793060000
	Other equity	8701290000
	Total equity attributable to owners of parent	9494350000
	Non controlling interest
	Total equity	9494350000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1480060000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	560250000
	Total non-current financial liabilities	2040310000
	Provisions, non-current	66920000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	2107230000
	Current liabilities
	Current financial liabilities
	Borrowings, current	957500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	41630000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2457200000
	Total Trade payable	2498830000
	Other current financial liabilities	520050000
	Total current financial liabilities	3976380000
	Other current liabilities	1160800000
	Provisions, current	115060000
	Current tax liabilities (Net)	85310000
	Deferred government grants, Current	0
	Total current liabilities	5337550000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	7444780000
	Total equity and liabilites	16939130000
	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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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

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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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	Remeasurements of net defined benefit liability	-1160000	-4600000
2	Fair valuation changes on financial instruments	-352620000	-352620000
	Total Amount of items that will not be reclassified to profit and loss	-353780000	-357220000
2	Income tax relating to items that will not be reclassified to profit or loss	-290000	-1160000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating the financial statements of foreign operations	-360000	24080000
	Total Amount of items that will be reclassified to profit and loss	-360000	24080000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-353850000	-331980000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			917240000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			375450000
	Adjustments for decrease (increase) in inventories			-111750000
	Adjustments for decrease (increase) in trade receivables, current			-920740000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			108620000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-879200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-172660000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			340620000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	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			42710000
	Adjustments for dividend income			0
	Adjustments for interest income			247720000
	Adjustments for share-based payments			59750000
	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			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			121160000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1283760000
	Net cash flows from (used in) operations			-366520000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			257420000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-623940000
	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			1158800000
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	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			0
	Purchase of property, plant and equipment			500100000
	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			0
	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			383160000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			2542340000
	Net cash flows from (used in) investing activities	1266600000
	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			11109040000
	Repayments of borrowings			10941630000
	Payments of lease liabilities			106890000
	Dividends paid			0
	Interest paid			643840000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3960000
	Net cash flows from (used in) financing activities			-587280000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			55380000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-1100000
	Net increase (decrease) in cash and cash equivalents			54280000
	Cash and cash equivalents cash flow statement at beginning of period			416890000
	Cash and cash equivalents cash flow statement at end of period			471170000