Integrated Filing — IndAS

General information about company
Scrip Code	543532
NSE Symbol	ETHOSLTD
MSEI Symbol	NOTLISTED
ISIN	INE04TZ01018
Name of company	ETHOS 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	05-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	30-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
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	Watches
Start date and time of board meeting	05-May-2025   11:30:00
End date and time of board meeting	05-May-2025   13:40:00
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-Oct-2024	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	6812457000	12516271000
	Other income	117788000	242998000
	Total income	6930245000	12759269000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	5276053000	10296561000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-507207000	-1529788000
(d)	Employee benefit expense	456685000	853357000
(e)	Finance costs	103634000	194384000
(f)	Depreciation, depletion and amortisation expense	336840000	630031000
(f)	Other Expenses
1	Other expenses	540559000	995441000
	Total other expenses	540559000	995441000
	Total expenses	6206564000	11439986000
3	Total profit before exceptional items and tax	723681000	1319283000
4	Exceptional items	0	0
5	Total profit before tax	723681000	1319283000
6	Tax expense
7	Current tax	183876000	348086000
8	Deferred tax	1354000	-10279000
9	Total tax expenses	185230000	337807000
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	538451000	981476000
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	-16073000	-18597000
16	Total profit (loss) for period	522378000	962879000
17	Other comprehensive income net of taxes	19421000	19421000
18	Total Comprehensive Income for the period	541799000	982300000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	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	0	0
	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	244804000	244804000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	21.34	39.33
	Diluted earnings (loss) per share from continuing operations	21.34	39.33
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	21.34	39.33
	Diluted earnings (loss) per share from continuing and discontinued operations	21.34	39.33
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	977671000
	Capital work-in-progress	305741000
	Investment property	0
	Goodwill	0
	Other intangible assets	429773000
	Intangible assets under development	350000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	344476000
	Non-current financial assets
	Non-current investments	17745000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	276294000
	Total non-current financial assets	294039000
	Deferred tax assets (net)	94152000
	Other non-current assets	2745011000
	Total non-current assets	5191213000
2	Current assets
	Inventories	5926706000
	Current financial asset
	Current investments	0
	Trade receivables, current	182595000
	Cash and cash equivalents	284801000
	Bank balance other than cash and cash equivalents	1915444000
	Loans, current	468000
	Other current financial assets	111671000
	Total current financial assets	2494979000
	Current tax assets (net)	0
	Other current assets	483552000
	Total current assets	8905237000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	14096450000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	244804000
	Other equity	9577165000
	Total equity attributable to owners of parent	9821969000
	Non controlling interest	0
	Total equity	9821969000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1255000
	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	2449661000
	Total non-current financial liabilities	2450916000
	Provisions, non-current	28830000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	2479746000
	Current liabilities
	Current financial liabilities
	Borrowings, current	436294000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	25629000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	861946000
	Total Trade payable	887575000
	Other current financial liabilities	228567000
	Total current financial liabilities	1552436000
	Other current liabilities	193144000
	Provisions, current	47727000
	Current tax liabilities (Net)	1428000
	Deferred government grants, Current	0
	Total current liabilities	1794735000
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	4274481000
	Total equity and liabilites	14096450000
	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-Oct-2024	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-Oct-2024	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 (loss) on defined benefit plans	-1847000	-1847000
	Total Amount of items that will not be reclassified to profit and loss	-1847000	-1847000
2	Income tax relating to items that will not be reclassified to profit or loss	-470000	-470000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on traslation of foreign operations	27793000	27793000
	Total Amount of items that will be reclassified to profit and loss	27793000	27793000
4	Income tax relating to items that will be reclassified to profit or loss	6995000	6995000
5	Total Other comprehensive income	19421000	19421000

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			1319283000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			192688000
	Adjustments for decrease (increase) in inventories			-1529788000
	Adjustments for decrease (increase) in trade receivables, current			-29445000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-77242000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-72730000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-72740000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			58439000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			630031000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			3773000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-57317000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-1450000
	Adjustments for dividend income			0
	Adjustments for interest income			218470000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-2910000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			7544000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-5527000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1175144000
	Net cash flows from (used in) operations			144139000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			347004000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-202865000
	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			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			47254000
	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			59504000
	Purchase of property, plant and equipment			793301000
	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			231341000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1015570000
	Net cash flows from (used in) investing activities	465860000
	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			0
	Repayments of borrowings			47384000
	Payments of lease liabilities			338955000
	Dividends paid			0
	Interest paid			197646000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-583985000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-320990000
	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			-320990000
	Cash and cash equivalents cash flow statement at beginning of period			605791000
	Cash and cash equivalents cash flow statement at end of period			284801000