Integrated Filing — IndAS

General information about company
Scrip Code	500295
NSE Symbol	VEDL
MSEI Symbol	NOTLISTED
ISIN	INE205A01025
Name of company	Vedanta 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	30-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	25-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	Multi segment
Description of single segment
Start date and time of board meeting	30-Apr-2025   12:40:00
End date and time of board meeting	30-Apr-2025   14:20:00
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	404550000000	1529680000000
	Other income	7610000000	36750000000
	Total income	412160000000	1566430000000
2	Expenses
(a)	Cost of materials consumed	137440000000	502860000000
(b)	Purchases of stock-in-trade	1810000000	1840000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	-14480000000
(d)	Employee benefit expense	8370000000	35030000000
(e)	Finance costs	25830000000	99140000000
(f)	Depreciation, depletion and amortisation expense	29880000000	110960000000
(f)	Other Expenses
1	Power and fuel charges	54670000000	225990000000
2	Other Expenses	87600000000	355010000000
	Total other expenses	142270000000	581000000000
	Total expenses	345600000000	1316350000000
3	Total profit before exceptional items and tax	66560000000	250080000000
4	Exceptional items	0	18680000000
5	Total profit before tax	66560000000	268760000000
6	Tax expense
7	Current tax	16300000000	43270000000
8	Deferred tax	660000000	20150000000
9	Total tax expenses	16960000000	63420000000
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	49600000000	205340000000
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	10000000	10000000
16	Total profit (loss) for period	49610000000	205350000000
17	Other comprehensive income net of taxes	1650000000	5260000000
18	Total Comprehensive Income for the period	51260000000	210610000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	34830000000	149880000000
	Total profit or loss, attributable to non-controlling interests	14780000000	14780000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	35880000000	154230000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	15380000000	56380000000
21	Details of equity share capital
	Paid-up equity share capital	3910000000	3910000000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		408210000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	8.92	38.97
	Diluted earnings (loss) per share from continuing operations	8.85	38.65
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	8.92	38.97
	Diluted earnings (loss) per share from continuing and discontinued operations	8.85	38.65
24	Debt equity ratio	0.0137	0.0137
25	Debt service coverage ratio	0.0125	0.0125
26	Interest service coverage ratio	0.0442	0.0442
27	Disclosure of notes on financial results		Refer quick notes for results n

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	978340000000
	Capital work-in-progress	309390000000
	Investment property	0
	Goodwill	0
	Other intangible assets	20710000000
	Intangible assets under development	29570000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	16230000000
	Trade receivables, non-current	24510000000
	Loans, non-current	17990000000
	Other non-current financial assets	30150000000
	Total non-current financial assets	88880000000
	Deferred tax assets (net)	33530000000
	Other non-current assets	54860000000
	Total non-current assets	1515280000000
2	Current assets
	Inventories	144740000000
	Current financial asset
	Current investments	129090000000
	Trade receivables, current	36360000000
	Cash and cash equivalents	39930000000
	Bank balance other than cash and cash equivalents	38470000000
	Loans, current	18400000000
	Other current financial assets	71610000000
	Total current financial assets	333860000000
	Current tax assets (net)	880000000
	Other current assets	38170000000
	Total current assets	517650000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2032930000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	3910000000
	Other equity	408210000000
	Total equity attributable to owners of parent	412120000000
	Non controlling interest	125410000000
	Total equity	537530000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	527120000000
	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	16030000000
	Total non-current financial liabilities	543150000000
	Provisions, non-current	32230000000
	Deferred tax liabilities (net)	130430000000
	Deferred government grants, Non-current	42230000000
	Other non-current liabilities	11610000000
	Total non-current liabilities	759650000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	211410000000
	Trade payables, 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	101950000000
	Total Trade payable	101950000000
	Other current financial liabilities	333390000000
	Total current financial liabilities	646750000000
	Other current liabilities	70610000000
	Provisions, current	3720000000
	Current tax liabilities (Net)	11580000000
	Deferred government grants, Current	3090000000
	Total current liabilities	735750000000
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	1495400000000
	Total equity and liabilites	2032930000000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Refer quick notes for results

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)
1	Zinc,Lead and Silver	88050000000	329030000000
2	Zinc-International	11080000000	39180000000
3	Oil & Gas	26580000000	110440000000
4	Aluminium	159670000000	585220000000
5	Copper	61380000000	230510000000
6	Iron Ore	15270000000	60860000000
7	Power	14240000000	61590000000
8	Others	26570000000	100800000000
	Total Segment Revenue	402840000000	1517630000000
	Less: Inter segment revenue	4950000000	4950000000
	Revenue from operations	397890000000	1507250000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Zinc,Lead and Silver	48110000000	173650000000
2	Zinc-International	4040000000	13210000000
3	Oil & Gas	12120000000	46640000000
4	Aluminium	46580000000	177980000000
5	Copper	-490000000	-1120000000
6	Iron Ore	3110000000	10060000000
7	Power	1310000000	7370000000
8	Others	1400000000	7620000000
	Total Profit before tax	116180000000	435410000000
	i. Finance cost	25830000000	25830000000
	ii. Other Unallocable Expenditure net off Unallocable income	23780000000	23780000000
	Profit before tax	66570000000	268770000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Zinc,Lead and Silver	241260000000	241260000000
2	Zinc-International	100000000000	100000000000
3	Oil & Gas	242850000000	242850000000
4	Aluminium	731130000000	731130000000
5	Copper	46010000000	46010000000
6	Iron Ore	61810000000	61810000000
7	Power	170870000000	170870000000
8	Others	101460000000	101460000000
	Total Segment Asset	1695390000000	1695390000000
	Un-allocable Assets	337540000000	337540000000
	Net Segment Asset	2032930000000	2032930000000
4	Segment Liabilities
	Segment Liabilities
1	Zinc,Lead and Silver	78000000000	78000000000
2	Zinc-International	18470000000	18470000000
3	Oil & Gas	121850000000	121850000000
4	Aluminium	220360000000	220360000000
5	Copper	71690000000	71690000000
6	Iron Ore	32130000000	32130000000
7	Power	13870000000	13870000000
8	Others	45240000000	45240000000
	Total Segment Liabilities	601610000000	601610000000
	Un-allocable Liabilities	893790000000	893790000000
	Net Segment Liabilities	1495400000000	1495400000000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	1 We have considered EBITDA for segment results n n2 Depreciation other income net of expenses and other unallocable income net of expenses are clubbed together and shown under the head Other unallocable expenditure net off other unallocable income n n nRefer quick notes for results

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	Items that will not be reclassified to profit or loss	-10000000	-170000000
	Total Amount of items that will not be reclassified to profit and loss	-10000000	-170000000
2	Income tax relating to items that will not be reclassified to profit or loss	30000000	-20000000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	2620000000	6040000000
	Total Amount of items that will be reclassified to profit and loss	2620000000	6040000000
4	Income tax relating to items that will be reclassified to profit or loss	930000000	630000000
5	Total Other comprehensive income	1650000000	5260000000

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			268760000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			97720000000
	Adjustments for decrease (increase) in inventories			-17140000000
	Adjustments for decrease (increase) in trade receivables, current			55530000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	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			-45040000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			111390000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			-20900000000
	Adjustments for provisions, current			3430000000
	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			570000000
	Adjustments for dividend income			0
	Adjustments for interest income			23880000000
	Adjustments for share-based payments			580000000
	Adjustments for fair value losses (gains)			-2620000000
	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			-1950000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			157690000000
	Net cash flows from (used in) operations			426450000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			30830000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			395620000000
	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			0
	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			2910000000
	Purchase of property, plant and equipment			170050000000
	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			20000000
	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			350000000
	Interest received			23900000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-49030000000
	Net cash flows from (used in) investing activities	-191900000000
	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			84340000000
	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			396770000000
	Repayments of borrowings			383090000000
	Payments of lease liabilities			4680000000
	Dividends paid			211910000000
	Interest paid			104580000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			30920000000
	Net cash flows from (used in) financing activities			-192230000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			11490000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			320000000
	Net increase (decrease) in cash and cash equivalents			11810000000
	Cash and cash equivalents cash flow statement at beginning of period			28120000000
	Cash and cash equivalents cash flow statement at end of period			39930000000