Integrated Filing — IndAS

General information about company
Scrip Code	541167
NSE Symbol	YASHO
MSEI Symbol	NA
ISIN	INE616Z01012
Name of company	YASHO INDUSTRIES 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	02-May-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	02-May-2025   14:00:00
End date and time of board meeting	02-May-2025   15:05:00
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	1828120000	6684970000
	Other income	27158000	87555000
	Total income	1855278000	6772525000
2	Expenses
(a)	Cost of materials consumed	1065603000	4604271000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-10618000	-703688000
(d)	Employee benefit expense	168143000	644842000
(e)	Finance costs	145795000	591984000
(f)	Depreciation, depletion and amortisation expense	129829000	500649000
(f)	Other Expenses
1	Other expenses	276211000	1044249000
	Total other expenses	276211000	1044249000
	Total expenses	1774963000	6682307000
3	Total profit before exceptional items and tax	80315000	90218000
4	Exceptional items	0	0
5	Total profit before tax	80315000	90218000
6	Tax expense
7	Current tax	5994000	-2355000
8	Deferred tax	23975000	31496000
9	Total tax expenses	29969000	29141000
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	50346000	61077000
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	50346000	61077000
17	Other comprehensive income net of taxes	-31200000	-36300000
18	Total Comprehensive Income for the period	19146000	24777000
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	120571000	120571000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		4076400000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.38	5.32
	Diluted earnings (loss) per share from continuing operations	4.38	5.32
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	4.38	5.32
	Diluted earnings (loss) per share from continuing and discontinued operations	4.38	5.32
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	6119038000
	Capital work-in-progress	14512000
	Investment property	0
	Goodwill	0
	Other intangible assets	118625000
	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	28000
	Trade receivables, non-current	0
	Loans, non-current	2112000
	Other non-current financial assets	0
	Total non-current financial assets	2140000
	Deferred tax assets (net)	0
	Other non-current assets	197579000
	Total non-current assets	6451894000
2	Current assets
	Inventories	2640544000
	Current financial asset
	Current investments	0
	Trade receivables, current	1339851000
	Cash and cash equivalents	62492000
	Bank balance other than cash and cash equivalents	221776000
	Loans, current	2504000
	Other current financial assets	0
	Total current financial assets	1626623000
	Current tax assets (net)	28598000
	Other current assets	193860000
	Total current assets	4489625000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	10941519000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	120571000
	Other equity	4076410000
	Total equity attributable to owners of parent	4196981000
	Non controlling interest
	Total equity	4196981000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3244506000
	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	124791000
	Total non-current financial liabilities	3369297000
	Provisions, non-current	55561000
	Deferred tax liabilities (net)	97932000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	3522790000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2340717000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	31062000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	618319000
	Total Trade payable	649381000
	Other current financial liabilities	115577000
	Total current financial liabilities	3105675000
	Other current liabilities	25650000
	Provisions, current	90423000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	3221748000
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	6744538000
	Total equity and liabilites	10941519000
	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	0	0
	Revenue from operations	0	0
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	0	0
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	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	Re-measurement of the net defined benefit plan	-14400000	-17145000
2	Income tax relating to the above	3700000	4300000
	Total Amount of items that will not be reclassified to profit and loss	-10700000	-12845000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Exchange Difference on translation of foreign operations	-20500000	-23455000
	Total Amount of items that will be reclassified to profit and loss	-20500000	-23455000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-31200000	-36300000

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			90218000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			591985000
	Adjustments for decrease (increase) in inventories			-1289863000
	Adjustments for decrease (increase) in trade receivables, current			-140652000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			136014000
	Adjustments for decrease (increase) in other non-current assets			123374000
	Adjustments for other financial assets, non-current			-494000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			-103870000
	Adjustments for increase (decrease) in trade payables, current			-347379000
	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			500649000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			50008000
	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			0
	Adjustments for dividend income			0
	Adjustments for interest income			14396000
	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			0
	Other adjustments to reconcile profit (loss)			-17145000
	Other adjustments for non-cash items			4927000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-506842000
	Net cash flows from (used in) operations			-416624000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			3079000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-419703000
	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			3000
	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			34440000
	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			26363000
	Purchase of intangible assets under development			93867000
	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			14396000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-87551000
	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			1250000000
	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			1193737000
	Repayments of borrowings			1092952000
	Payments of lease liabilities			141444000
	Dividends paid			5700000
	Interest paid			591985000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-19468000
	Net cash flows from (used in) financing activities			592188000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			84934000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-23467000
	Net increase (decrease) in cash and cash equivalents			61467000
	Cash and cash equivalents cash flow statement at beginning of period			988000
	Cash and cash equivalents cash flow statement at end of period			62455000