Integrated Filing — IndAS

General information about company
Scrip Code	520021
NSE Symbol	OMAXAUTO
MSEI Symbol	NA
ISIN	INE090B01011
Name of company	OMAX AUTOS 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	24-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	MANUFACTURING & SUPPLY OF SHEET METAL COMPONENTS
Start date and time of board meeting	02-May-2025   13:35:00
End date and time of board meeting	02-May-2025   18:15:00
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	2023-11-02
Indicate Company website link for updated RPT policy of the Company	https://www.omaxauto.com/resources/images/32978577.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
There has been no any default regarding the payment of loan. As such the provision is not applicable to the Company.

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	1141989000	3692586000
	Other income	58016000	244372000
	Total income	1200005000	3936958000
2	Expenses
(a)	Cost of materials consumed	881485000	2846928000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	20529000	1195000
(d)	Employee benefit expense	57415000	218426000
(e)	Finance costs	51284000	202399000
(f)	Depreciation, depletion and amortisation expense	44173000	191615000
(f)	Other Expenses
1	Other expenses	75182000	303800000
	Total other expenses	75182000	303800000
	Total expenses	1130068000	3764363000
3	Total profit before exceptional items and tax	69937000	172595000
4	Exceptional items	-10100000	180571000
5	Total profit before tax	59837000	353166000
6	Tax expense
7	Current tax	36217000	43035000
8	Deferred tax	18705000	94666000
9	Total tax expenses	54922000	137701000
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	4915000	215465000
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	4915000	215465000
17	Other comprehensive income net of taxes	3424000	3424000
18	Total Comprehensive Income for the period	8339000	218889000
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	213882000	213882000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2938084000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.23	10.07
	Diluted earnings (loss) per share from continuing operations	0.23	10.07
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	0.23	10.07
	Diluted earnings (loss) per share from continuing and discontinued operations	0.23	10.07
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1852913000
	Capital work-in-progress	7534000
	Investment property	751267000
	Goodwill	0
	Other intangible assets	46119000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	689738000
	Total non-current financial assets	689738000
	Deferred tax assets (net)	109578000
	Other non-current assets	18408000
	Total non-current assets	3475557000
2	Current assets
	Inventories	111130000
	Current financial asset
	Current investments	407203000
	Trade receivables, current	43381000
	Cash and cash equivalents	137537000
	Bank balance other than cash and cash equivalents	467563000
	Loans, current	753000
	Other current financial assets	25052000
	Total current financial assets	1081489000
	Current tax assets (net)	42841000
	Other current assets	20448000
	Total current assets	1255908000
3	Non-current assets classified as held for sale	112072000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	4843537000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	213882000
	Other equity	2938084000
	Total equity attributable to owners of parent	3151966000
	Non controlling interest
	Total equity	3151966000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	424442000
	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	85625000
	Total non-current financial liabilities	510067000
	Provisions, non-current	6802000
	Deferred tax liabilities (net)	184230000
	Deferred government grants, Non-current	124025000
	Other non-current liabilities
	Total non-current liabilities	825124000
	Current liabilities
	Current financial liabilities
	Borrowings, current	279944000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	92285000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	205585000
	Total Trade payable	297870000
	Other current financial liabilities	163656000
	Total current financial liabilities	741470000
	Other current liabilities	67507000
	Provisions, current	7911000
	Current tax liabilities (Net)	6332000
	Deferred government grants, Current	43227000
	Total current liabilities	866447000
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	1691571000
	Total equity and liabilites	4843537000
	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		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

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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	-3424000	-3424000
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	3424000	3424000

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			353166000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			40051000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			43603000
	Adjustments for decrease (increase) in other non-current assets			-197967000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-7203000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-15750000
	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			191614000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			10100000
	Adjustments for provisions, current			-92482000
	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			44388000
	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)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-72422000
	Net cash flows from (used in) operations			280744000
	Dividends received			0
	Interest paid			-202399000
	Interest received			0
	Income taxes paid (refund)			27344000
	Other inflows (outflows) of cash			-114088000
	Net cash flows from (used in) operating activities			341711000
	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			402356000
	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			349624000
	Purchase of property, plant and equipment			63759000
	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			33741000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-46528000
	Net cash flows from (used in) investing activities	-129278000
	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			193357000
	Repayments of borrowings			535527000
	Payments of lease liabilities			13347000
	Dividends paid			43051000
	Interest paid			48044000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-446612000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-234179000
	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			-234179000
	Cash and cash equivalents cash flow statement at beginning of period			371715000
	Cash and cash equivalents cash flow statement at end of period			137536000