Integrated Filing — IndAS

General information about company
Scrip Code	543288
NSE Symbol	DEEPINDS
MSEI Symbol	NOTLISTED
ISIN	INEOFHS01024
Name of company	DEEP 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	Single segment
Description of single segment	Oil and Gas Field Services
Start date and time of board meeting	02-May-2025   11:30:00
End date and time of board meeting	02-May-2025   15:20:00
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	1672305000	5761301000
	Other income	58390000	323284000
	Total income	1730695000	6084585000
2	Expenses
(a)	Cost of materials consumed	751086000	2371903000
(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	166634000	623903000
(e)	Finance costs	30379000	118473000
(f)	Depreciation, depletion and amortisation expense	106645000	411724000
(f)	Other Expenses
1	Other Expenses	188044000	450834000
	Total other expenses	188044000	450834000
	Total expenses	1242788000	3976837000
3	Total profit before exceptional items and tax	487907000	2107748000
4	Exceptional items	-2510551000	-2510551000
5	Total profit before tax	-2022644000	-402803000
6	Tax expense
7	Current tax	42257000	334145000
8	Deferred tax	1762000	50670000
9	Total tax expenses	44019000	384815000
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	-2066663000	-787618000
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	-2066663000	-787618000
17	Other comprehensive income net of taxes	22205000	58249000
18	Total Comprehensive Income for the period	-2044458000	-729369000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-2091747000	-901029000
	Total profit or loss, attributable to non-controlling interests	25084000	25084000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-2069542000	-842780000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	25084000	113411000
21	Details of equity share capital
	Paid-up equity share capital	320000000	320000000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		17876053000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-32.68	-14.08
	Diluted earnings (loss) per share from continuing operations	-32.68	-14.08
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	-32.68	-14.08
	Diluted earnings (loss) per share from continuing and discontinued operations	-32.68	-14.08
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Please refer pdf file for notes as there is a continuos error of 106

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	6958198000
	Capital work-in-progress	2582199000
	Investment property	0
	Goodwill	0
	Other intangible assets	3848848000
	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	12099000
	Trade receivables, non-current	0
	Loans, non-current	906381000
	Other non-current financial assets	2443000
	Total non-current financial assets	920923000
	Deferred tax assets (net)	68497000
	Other non-current assets	451422000
	Total non-current assets	14830087000
2	Current assets
	Inventories	596707000
	Current financial asset
	Current investments	1511106000
	Trade receivables, current	5886904000
	Cash and cash equivalents	172639000
	Bank balance other than cash and cash equivalents	340007000
	Loans, current	997000
	Other current financial assets	93245000
	Total current financial assets	8004898000
	Current tax assets (net)	15146000
	Other current assets	476562000
	Total current assets	9093313000
3	Non-current assets classified as held for sale	3712000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	23927112000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	320000000
	Other equity	17876053000
	Total equity attributable to owners of parent	18196053000
	Non controlling interest	953433000
	Total equity	19149486000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1043284000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities
	Total non-current financial liabilities	1043284000
	Provisions, non-current	0
	Deferred tax liabilities (net)	709761000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	1753045000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1010356000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	61224000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	656494000
	Total Trade payable	717718000
	Other current financial liabilities	109869000
	Total current financial liabilities	1837943000
	Other current liabilities	1020634000
	Provisions, current	49000
	Current tax liabilities (Net)	165955000
	Deferred government grants, Current	0
	Total current liabilities	3024581000
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	4777626000
	Total equity and liabilites	23927112000
	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	Item that will not be reclassified to profit or loss	79000	79000
2	Foreign Currency Translation	22126000	58170000
	Total Amount of items that will not be reclassified to profit and loss	22205000	58249000
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
	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	0	0
5	Total Other comprehensive income	22205000	58249000

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			-402803000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			118473000
	Adjustments for decrease (increase) in inventories			-102702000
	Adjustments for decrease (increase) in trade receivables, current			-590952000
	Adjustments for decrease (increase) in trade receivables, non-current			269747000
	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			-5557000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	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			411724000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			2915000
	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			-449000
	Adjustments for dividend income			2596000
	Adjustments for interest income			145644000
	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			34000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			2505414000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			2460407000
	Net cash flows from (used in) operations			2057604000
	Dividends received			0
	Interest paid			241000
	Interest received			0
	Income taxes paid (refund)			-42113000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2099476000
	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			55344000
	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			15600000
	Purchase of property, plant and equipment			2100152000
	Proceeds from sales of investment property			0
	Purchase of investment property			97570000
	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			322460000
	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			2596000
	Interest received			81197000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-2476133000
	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			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			788157000
	Repayments of borrowings			232591000
	Payments of lease liabilities			292000
	Dividends paid			156160000
	Interest paid			119712000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			279402000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-97255000
	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			-97255000
	Cash and cash equivalents cash flow statement at beginning of period			269894000
	Cash and cash equivalents cash flow statement at end of period			172639000