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	Standalone
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	The Company publishes their Statement of standalone financial results along with the consolidated financial results. In accordance with Ind AS 108, Operating Segments, the Company has disclosed the segment information in the consolidated financial results and hence have selected here single segment for the purpose of reporting.
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-01-20
Indicate Company website link for updated RPT policy of the Company	https://b.zmtcdn.com/investor-relations/dab1a6fc1949b0f77c18d44fc942c062_1744732750.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
The company does not have external borrowings and hence this disclosure is not applicable

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	Standalone	Standalone
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	21920000000	86170000000
	Other income	4010000000	12600000000
	Total income	25930000000	98770000000
2	Expenses
(a)	Cost of materials consumed	0	0
(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	3400000000	12660000000
(e)	Finance costs	40000000	160000000
(f)	Depreciation, depletion and amortisation expense	290000000	970000000
(f)	Other Expenses
1	Advertisement and sales promotion	3890000000	14270000000
2	Delivery and related charges	9240000000	37880000000
3	Others	2500000000	10820000000
	Total other expenses	15630000000	62970000000
	Total expenses	19360000000	76760000000
3	Total profit before exceptional items and tax	6570000000	22010000000
4	Exceptional items	-80000000	-110000000
5	Total profit before tax	6490000000	21900000000
6	Tax expense
7	Current tax	740000000	2300000000
8	Deferred tax	0	0
9	Total tax expenses	740000000	2300000000
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	5750000000	19600000000
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	5750000000	19600000000
17	Other comprehensive income net of taxes	400000000	1310000000
18	Total Comprehensive Income for the period	6150000000	20910000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
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		332080000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.63	2.22
	Diluted earnings (loss) per share from continuing operations	0.61	2.15
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	0.63	2.22
	Diluted earnings (loss) per share from continuing and discontinued operations	0.61	2.15
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 n nII Financials 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 un-audited hence the Company has selected audited even for the quarter ended March 31 2025 also n nIII Note to point 29 EPS is not annualised for the quarter ended March 31 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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	860000000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	12090000000
	Other intangible assets	250000000
	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	244310000000
	Trade receivables, non-current	0
	Loans, non-current	8800000000
	Other non-current financial assets	26360000000
	Total non-current financial assets	279470000000
	Deferred tax assets (net)	0
	Other non-current assets	2730000000
	Total non-current assets	295400000000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	14420000000
	Trade receivables, current	1120000000
	Cash and cash equivalents	4310000000
	Bank balance other than cash and cash equivalents	13680000000
	Loans, current	0
	Other current financial assets	27530000000
	Total current financial assets	61060000000
	Current tax assets (net)	0
	Other current assets	2050000000
	Total current assets	63110000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	358510000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	9070000000
	Other equity	332080000000
	Total equity attributable to owners of parent	341150000000
	Non controlling interest
	Total equity	341150000000
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	950000000
	Total non-current financial liabilities	950000000
	Provisions, non-current	620000000
	Deferred tax liabilities (net)	470000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	2040000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	70000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5220000000
	Total Trade payable	5290000000
	Other current financial liabilities	6870000000
	Total current financial liabilities	12160000000
	Other current liabilities	2980000000
	Provisions, current	180000000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	15320000000
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	17360000000
	Total equity and liabilites	358510000000
	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 151 Cr , Tax assets net amounting to INR 48 Cr and Other non current assets amounting to INR 74 Cr n2 Other non current financial liabilities represent Lease liabilities n3 Other current financial liabilities includes Lease liabilities amounting to INR 78 Cr and Other financial liabilities amounting to INR 609 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		Standalone	Standalone
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	Textual Information(2)

Text Block
Textual Information(2)	The Company publishes their Statement of standalone financial results along with the consolidated financial results In accordance with Ind AS 108 Operating Segments the Company has disclosed the segment information in the consolidated financial results and hence have selected here single segment for the purpose of reporting

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	Standalone	Standalone
	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	-60000000
2	Equity instruments through other comprehensive income	360000000	770000000
	Total Amount of items that will not be reclassified to profit and loss	310000000	710000000
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	0	10000000
2	Debt instruments through other comprehensive income	580000000	1120000000
	Total Amount of items that will be reclassified to profit and loss	580000000	1130000000
4	Income tax relating to items that will be reclassified to profit or loss	190000000	230000000
5	Total Other comprehensive income	400000000	1310000000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			21900000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			140000000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-490000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1590000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			830000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			480000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-30000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			970000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			110000000
	Adjustments for provisions, current			50000000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			620000000
	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			7790000000
	Adjustments for share-based payments			3800000000
	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)			-4820000000
	Net cash flows from (used in) operations			17080000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			940000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			16140000000
	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			1150000000
	Other cash payments to acquire equity or debt instruments of other entities			60900000000
	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			10000000
	Purchase of property, plant and equipment			930000000
	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			12800000000
	Cash receipts from repayment of advances and loans made to other parties			4000000000
	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			8020000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-36070000000
	Net cash flows from (used in) investing activities	-97520000000
	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			40000000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			630000000
	Dividends paid			0
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-540000000
	Net cash flows from (used in) financing activities			83880000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2500000000
	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			2500000000
	Cash and cash equivalents cash flow statement at beginning of period			1810000000
	Cash and cash equivalents cash flow statement at end of period			4310000000