Integrated Filing — IndAS

General information about company
Scrip Code	534816
NSE Symbol	INDUSTOWER
MSEI Symbol	NOTLISTED
ISIN	INE121J01017
Name of company	INDUS TOWERS 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	15-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	Passive Telecom Infrastructure
Start date and time of board meeting	30-Apr-2025   16:00:00
End date and time of board meeting	30-Apr-2025   20:25:00
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	77271000000	301228000000
	Other income	917000000	3458000000
	Total income	78188000000	304686000000
2	Expenses
(a)	Cost of materials consumed	38000000	38000000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	2203000000	8414000000
(e)	Finance costs	3597000000	14400000000
(f)	Depreciation, depletion and amortisation expense	16930000000	64021000000
(f)	Other Expenses
1	Power and fuel	28266000000	114450000000
2	Repairs and maintenance	3374000000	14410000000
3	Charity and donation	712000000	1947000000
4	Other expenses	-562000000	-44531000000
	Total other expenses	31790000000	86276000000
	Total expenses	54558000000	173149000000
3	Total profit before exceptional items and tax	23630000000	131537000000
4	Exceptional items	0	0
5	Total profit before tax	23630000000	131537000000
6	Tax expense
7	Current tax	4402000000	17405000000
8	Deferred tax	1437000000	14815000000
9	Total tax expenses	5839000000	32220000000
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	17791000000	99317000000
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	17791000000	99317000000
17	Other comprehensive income net of taxes	-18000000	-30000000
18	Total Comprehensive Income for the period	17773000000	99287000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	17791000000	99317000000
	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	17773000000	99287000000
	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	26381000000	26381000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		298602000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.75	37.31
	Diluted earnings (loss) per share from continuing operations	6.75	37.31
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	6.75	37.31
	Diluted earnings (loss) per share from continuing and discontinued operations	6.75	37.31
24	Debt equity ratio	0.0007	0.0007
25	Debt service coverage ratio	0.0391	0.0357
26	Interest service coverage ratio	0.1049	0.1277
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	443419000000
	Capital work-in-progress	5672000000
	Investment property	0
	Goodwill	0
	Other intangible assets	380000000
	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	14653000000
	Total non-current financial assets	14653000000
	Deferred tax assets (net)	23000000
	Other non-current assets	38257000000
	Total non-current assets	502404000000
2	Current assets
	Inventories	76000000
	Current financial asset
	Current investments	14861000000
	Trade receivables, current	47675000000
	Cash and cash equivalents	1497000000
	Bank balance other than cash and cash equivalents	17064000000
	Loans, current	0
	Other current financial assets	38839000000
	Total current financial assets	119936000000
	Current tax assets (net)	0
	Other current assets	9286000000
	Total current assets	129298000000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	631702000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	26381000000
	Other equity	298602000000
	Total equity attributable to owners of parent	324983000000
	Non controlling interest
	Total equity	324983000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1532000000
	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	167235000000
	Total non-current financial liabilities	168767000000
	Provisions, non-current	24656000000
	Deferred tax liabilities (net)	4072000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	11356000000
	Total non-current liabilities	208851000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	21092000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	453000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	23997000000
	Total Trade payable	24450000000
	Other current financial liabilities	44284000000
	Total current financial liabilities	89826000000
	Other current liabilities	5876000000
	Provisions, current	843000000
	Current tax liabilities (Net)	1323000000
	Deferred government grants, Current	0
	Total current liabilities	97868000000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	306719000000
	Total equity and liabilites	631702000000
	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 gain/(loss) of defined benefit plans	-24000000	-40000000
	Total Amount of items that will not be reclassified to profit and loss	-24000000	-40000000
2	Income tax relating to items that will not be reclassified to profit or loss	-6000000	-10000000
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	-18000000	-30000000

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			131537000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			18579000000
	Adjustments for decrease (increase) in inventories			-76000000
	Adjustments for decrease (increase) in trade receivables, current			67700000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-4494000000
	Adjustments for decrease (increase) in other non-current assets			-323000000
	Adjustments for other financial assets, non-current			-1267000000
	Adjustments for other financial assets, current			-2585000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			2248000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-627000000
	Adjustments for increase (decrease) in other non-current liabilities			3657000000
	Adjustments for depreciation and amortisation expense			64021000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			101000000
	Adjustments for provisions, non-current			81000000
	Adjustments for other financial liabilities, current			247000000
	Adjustments for other financial liabilities, non-current			-265000000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			4179000000
	Adjustments for share-based payments			0
	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			-2687000000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-56472000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			83659000000
	Net cash flows from (used in) operations			215196000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			18746000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			196450000000
	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			18288000000
	Other cash receipts from sales of equity or debt instruments of other entities			28000000
	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			5269000000
	Purchase of property, plant and equipment			67840000000
	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			2841000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-31115000000
	Net cash flows from (used in) investing activities	-109105000000
	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			27745000000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			8000000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			62584000000
	Repayments of borrowings			83091000000
	Payments of lease liabilities			35473000000
	Dividends paid			0
	Interest paid			2762000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-86479000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			866000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			866000000
	Cash and cash equivalents cash flow statement at beginning of period			631000000
	Cash and cash equivalents cash flow statement at end of period			1497000000