Integrated Filing — IndAS

General information about company
Scrip Code	500093
NSE Symbol	CGPOWER
MSEI Symbol	NOTLISTED
ISIN	INE067A01029
Name of company	CG POWER AND INDUSTRIAL SOLUTIONS 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	06-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	29-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
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	Multi segment
Description of single segment
Start date and time of board meeting	06-May-2025   12:30:00
End date and time of board meeting	06-May-2025   14:15:00
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.	No
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	2025-03-18
Indicate Company website link for updated RPT policy of the Company	www.cgglobal.com
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
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-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	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	25634000000	93289700000
	Other income	687000000	1617700000
	Total income	26321000000	94907400000
2	Expenses
(a)	Cost of materials consumed	17710200000	64396100000
(b)	Purchases of stock-in-trade	1042100000	3593200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-490300000	-1896200000
(d)	Employee benefit expense	1290000000	4802200000
(e)	Finance costs	25100000	61700000
(f)	Depreciation, depletion and amortisation expense	226400000	863700000
(f)	Other Expenses
1	Other Expenses	2703800000	9663900000
	Total other expenses	2703800000	9663900000
	Total expenses	22507300000	81484600000
3	Total profit before exceptional items and tax	3813700000	13422800000
4	Exceptional items	0	0
5	Total profit before tax	3813700000	13422800000
6	Tax expense
7	Current tax	180900000	1738100000
8	Deferred tax	877900000	1940100000
9	Total tax expenses	1058800000	3678200000
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	2754900000	9744600000
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	2754900000	9744600000
17	Other comprehensive income net of taxes	-11600000	-78200000
18	Total Comprehensive Income for the period	2743300000	9666400000
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	3057800000	3057800000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		37628000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.8	6.38
	Diluted earnings (loss) per share from continuing operations	1.8	6.39
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	1.8	6.38
	Diluted earnings (loss) per share from continuing and discontinued operations	1.8	6.39
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	8107600000
	Capital work-in-progress	2201200000
	Investment property
	Goodwill	0
	Other intangible assets	446800000
	Intangible assets under development	200900000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	14368800000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	104400000
	Total non-current financial assets	14473200000
	Deferred tax assets (net)	0
	Other non-current assets	454100000
	Total non-current assets	25883800000
2	Current assets
	Inventories	10332900000
	Current financial asset
	Current investments	1562900000
	Trade receivables, current	18788600000
	Cash and cash equivalents	106600000
	Bank balance other than cash and cash equivalents	7852700000
	Loans, current	0
	Other current financial assets	626800000
	Total current financial assets	28937600000
	Current tax assets (net)	984600000
	Other current assets	2064300000
	Total current assets	42319400000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	68203200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	3057800000
	Other equity	37628000000
	Total equity attributable to owners of parent	40685800000
	Non controlling interest
	Total equity	40685800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	26900000
	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	386400000
	Total non-current financial liabilities	413300000
	Provisions, non-current	437200000
	Deferred tax liabilities (net)	382900000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	1233400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1600000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	16172600000
	Total Trade payable	17772600000
	Other current financial liabilities	1604800000
	Total current financial liabilities	19377400000
	Other current liabilities	4597100000
	Provisions, current	2095800000
	Current tax liabilities (Net)	213700000
	Deferred government grants, Current
	Total current liabilities	26284000000
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	27517400000
	Total equity and liabilites	68203200000
	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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Power Systems	9934800000	35097100000
2	Industrial Systems	15716400000	58231900000
	Total Segment Revenue	25651200000	93329000000
	Less: Inter segment revenue	17200000	17200000
	Revenue from operations	25634000000	93289700000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Power Systems	2081600000	6683000000
2	Industrial Systems	1757600000	7070900000
	Total Profit before tax	3839200000	13753900000
	i. Finance cost	25100000	25100000
	ii. Other Unallocable Expenditure net off Unallocable income	400000	400000
	Profit before tax	3813700000	13422800000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Power Systems	19965800000	19965800000
2	Industrial Systems	19519200000	19519200000
	Total Segment Asset	39485000000	39485000000
	Un-allocable Assets	28718200000	28718200000
	Net Segment Asset	68203200000	68203200000
4	Segment Liabilities
	Segment Liabilities
1	Power Systems	13363000000	13363000000
2	Industrial Systems	11626800000	11626800000
	Total Segment Liabilities	24989800000	24989800000
	Un-allocable Liabilities	2527600000	2527600000
	Net Segment Liabilities	27517400000	27517400000
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement gain/ (loss) on defined benefit plans	-15900000	-107400000
	Total Amount of items that will not be reclassified to profit and loss	-15900000	-107400000
2	Income tax relating to items that will not be reclassified to profit or loss	-4300000	-29200000
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	-11600000	-78200000

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			13422800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			61700000
	Adjustments for decrease (increase) in inventories			-3436700000
	Adjustments for decrease (increase) in trade receivables, current			-4067300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			331400000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			2600000
	Adjustments for other financial assets, current			252200000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			3234200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1600000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			863700000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			63000000
	Adjustments for provisions, non-current			82600000
	Adjustments for other financial liabilities, current			110100000
	Adjustments for other financial liabilities, non-current			154300000
	Adjustments for unrealised foreign exchange losses gains			7400000
	Adjustments for dividend income			0
	Adjustments for interest income			681300000
	Adjustments for share-based payments			229000000
	Adjustments for fair value losses (gains)			-2600000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-83500000
	Other adjustments to reconcile profit (loss)			-330800000
	Other adjustments for non-cash items			-445500000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-2055500000
	Net cash flows from (used in) operations			11367300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1763000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			9604300000
	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			10299700000
	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			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			18100000
	Purchase of property, plant and equipment			2213000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			317600000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			4900000
	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			300000000
	Cash receipts from repayment of advances and loans made to other parties			383500000
	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			658800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			2939400000
	Net cash flows from (used in) investing activities	-9135400000
	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			323500000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			54000000
	Dividends paid			1987500000
	Interest paid			26800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1744800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1275900000
	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			-1275900000
	Cash and cash equivalents cash flow statement at beginning of period			1382500000
	Cash and cash equivalents cash flow statement at end of period			106600000