Integrated Filing — IndAS

General information about company
Scrip Code	543320
NSE Symbol	ETERNAL
MSEI Symbol	NOTLISTED
ISIN	INE758T01015
Name of company	ETERNAL 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	01-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-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	01-May-2025   14:01:00
End date and time of board meeting	01-May-2025   15:04:00
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	58330000000	202430000000
	Other income	3680000000	10770000000
	Total income	62010000000	213200000000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	16580000000	56530000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-260000000	-880000000
(d)	Employee benefit expense	7500000000	25580000000
(e)	Finance costs	560000000	1540000000
(f)	Depreciation, depletion and amortisation expense	2870000000	8630000000
(f)	Other Expenses
1	Advertisement and sales promotion	6340000000	19720000000
2	Delivery and related charges	15520000000	57280000000
3	Others	11930000000	37830000000
	Total other expenses	33790000000	114830000000
	Total expenses	61040000000	206230000000
3	Total profit before exceptional items and tax	970000000	6970000000
4	Exceptional items	0	0
5	Total profit before tax	970000000	6970000000
6	Tax expense
7	Current tax	740000000	2310000000
8	Deferred tax	-160000000	-610000000
9	Total tax expenses	580000000	1700000000
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	390000000	5270000000
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	390000000	5270000000
17	Other comprehensive income net of taxes	390000000	1280000000
18	Total Comprehensive Income for the period	780000000	6550000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	390000000	5270000000
	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	780000000	6550000000
	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	9070000000	9070000000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		294100000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.04	0.6
	Diluted earnings (loss) per share from continuing operations	0.04	0.58
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	0.04	0.6
	Diluted earnings (loss) per share from continuing and discontinued operations	0.04	0.58
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		We have prepared and disclosed the details of the cash flow statement under the indirect method as per Schedule III read together with Ind AS 7 Further as the present XBRL format is different from format prescribed under above applicable laws we have disclosed the relevant details in following heads without any bifurcation between current and non current n n1 Adjustments for decrease increase in other current assets Includes both current and non current n2 Adjustments for other financial assets current Includes both current and non current n3 Adjustments for increase decrease in other current liabilities Includes both current and non current n4 Adjustments for provisions current Includes both current and non current n5 Adjustments for other financial liabilities current Includes both current and non current n6 Adjustments for other financial liabilities current Includes adjustment for other current and non current liabilities n nFinancials results for the year ended March 31 2025 are audited and the figures of the fourth quarter ending on March 31 2025 are the balancing figures between audited figures in respect of the full financial year and published year to date figures upto the third quarter of the relevant financial year and are unaudited However as the XBRL utility allows to select either audited or unaudited hence the Company has selected audited even for the quarter ended March 31 2025 also n nNote to point 23 EPS is not annualised for the quarter ended March 2025

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	9650000000
	Capital work-in-progress	510000000
	Investment property	0
	Goodwill	57370000000
	Other intangible assets	9120000000
	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	109200000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	27440000000
	Total non-current financial assets	136640000000
	Deferred tax assets (net)	0
	Other non-current assets	25930000000
	Total non-current assets	239220000000
2	Current assets
	Inventories	1760000000
	Current financial asset
	Current investments	22720000000
	Trade receivables, current	19460000000
	Cash and cash equivalents	6660000000
	Bank balance other than cash and cash equivalents	29480000000
	Loans, current	0
	Other current financial assets	27690000000
	Total current financial assets	106010000000
	Current tax assets (net)	0
	Other current assets	9240000000
	Total current assets	117010000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	356230000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	9070000000
	Other equity	294100000000
	Total equity attributable to owners of parent	303170000000
	Non controlling interest	-70000000
	Total equity	303100000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	16550000000
	Total non-current financial liabilities	16550000000
	Provisions, non-current	1200000000
	Deferred tax liabilities (net)	2120000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	19870000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	750000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	14610000000
	Total Trade payable	15360000000
	Other current financial liabilities	13040000000
	Total current financial liabilities	28400000000
	Other current liabilities	4520000000
	Provisions, current	340000000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	33260000000
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	53130000000
	Total equity and liabilites	356230000000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

1 Other non current assets include Right of use assets amounting to INR 1918 Cr Tax assets amounting to INR 129 Cr and Other non current assets amounting to INR 546 Cr n2 Other non current financial liabilities include Lease liabilities amounting to INR 1654 Cr and Other financial liabilities amounting to INR 1 Cr n3 Other current financial liabilities include Lease liabilities amounting to INR 391 Cr and Other financial liabilities amounting to INR 913 Cr

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	India food ordering and delivery	20540000000	80800000000
2	Hyperpure supplies (B2B business)	18400000000	61960000000
3	Quick commerce business	17090000000	52060000000
4	Going Out	2290000000	7370000000
5	All other segments (Residual)	10000000	240000000
	Total Segment Revenue	58330000000	202430000000
	Less: Inter segment revenue	270000000	270000000
	Revenue from operations	58060000000	201450000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	India food ordering and delivery	4390000000	15410000000
2	Hyperpure supplies (B2B business)	-80000000	-430000000
3	Quick commerce business	-820000000	-210000000
4	Going Out	-440000000	-300000000
5	All other segments (Residual)	-160000000	-120000000
	Total Profit before tax	2890000000	14350000000
	i. Finance cost	560000000	560000000
	ii. Other Unallocable Expenditure net off Unallocable income	1360000000	1360000000
	Profit before tax	970000000	6970000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	India food ordering and delivery	0	0
2	Hyperpure supplies (B2B business)	0	0
3	Quick commerce business	0	0
4	Going Out	0	0
5	All other segments (Residual)	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	India food ordering and delivery	0	0
2	Hyperpure supplies (B2B business)	0	0
3	Quick commerce business	0	0
4	Going Out	0	0
5	All other segments (Residual)	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	In compliance with Ind AS 108 Operating Segments refer Para 23 preparation and disclosure of segment assets and segment liabilities is not mandatorily required Hence in the XBRL utility we have mentioned 0 under each reportable segment for assets and liabilities

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 the defined benefit plans	-50000000	-100000000
2	Equity instruments through other comprehensive income	360000000	770000000
	Total Amount of items that will not be reclassified to profit and loss	310000000	670000000
2	Income tax relating to items that will not be reclassified to profit or loss	300000000	300000000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations	-10000000	20000000
2	Debt instruments through other comprehensive income	580000000	1120000000
	Total Amount of items that will be reclassified to profit and loss	570000000	1140000000
4	Income tax relating to items that will be reclassified to profit or loss	190000000	230000000
5	Total Other comprehensive income	390000000	1280000000

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			6970000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1510000000
	Adjustments for decrease (increase) in inventories			-880000000
	Adjustments for decrease (increase) in trade receivables, current			-11170000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-5860000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-2260000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			6290000000
	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			8630000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			210000000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			2740000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			7980000000
	Adjustments for share-based payments			7980000000
	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			-1920000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-2710000000
	Net cash flows from (used in) operations			4260000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1180000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3080000000
	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			20050000000
	Other cash receipts from sales of equity or debt instruments of other entities			1150000000
	Other cash payments to acquire equity or debt instruments of other entities			6480000000
	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			50000000
	Purchase of property, plant and equipment			9360000000
	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			8190000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-53430000000
	Net cash flows from (used in) investing activities	-79930000000
	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			85010000000
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			4050000000
	Dividends paid			0
	Interest paid			40000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-500000000
	Net cash flows from (used in) financing activities			80420000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			3570000000
	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			3570000000
	Cash and cash equivalents cash flow statement at beginning of period			3090000000
	Cash and cash equivalents cash flow statement at end of period			6660000000