Integrated Filing — IndAS

General information about company
Scrip Code	543533
NSE Symbol	EMUDHRA
MSEI Symbol	NOTLISTED
ISIN	INE01QM01018
Name of company	EMUDHRA 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	22-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	Segment is not applicable.
Start date and time of board meeting	06-May-2025   14:30:00
End date and time of board meeting	06-May-2025   17:30:00
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	2024-07-30
Indicate Company website link for updated RPT policy of the Company	https://drive.google.com/file/d/1C1VGbvOx4t0RmVHdrn3lILe_laRMKHQg/view?usp=sharing
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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
The company has no outstanding loans or debt securities in default, hence disclosure is 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-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	614380000	2029600000
	Other income	26910000	91450000
	Total income	641290000	2121050000
2	Expenses
(a)	Cost of materials consumed	157470000	492660000
(b)	Purchases of stock-in-trade	116460000	305070000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1410000	15370000
(d)	Employee benefit expense	136340000	578380000
(e)	Finance costs	-4180000	270000
(f)	Depreciation, depletion and amortisation expense	36830000	152350000
(f)	Other Expenses
1	Legal and professional expenses	11350000	40480000
2	Rent	3400000	15440000
3	Business promotion and advertisements	17000000	61290000
4	Power and fuel expenses	3830000	16020000
5	Fees rates and taxes	8100000	13870000
6	Information technology expenses	15680000	51120000
7	Travelling, boarding and lodging expenses	13500000	36770000
8	Provision for doubtful debts	3880000	8970000
9	Office maintenance expense	6680000	24120000
10	Other Indirect expenses	8280000	38420000
	Total other expenses	91700000	306500000
	Total expenses	533210000	1850600000
3	Total profit before exceptional items and tax	108080000	270450000
4	Exceptional items	0	0
5	Total profit before tax	108080000	270450000
6	Tax expense
7	Current tax	3400000	35720000
8	Deferred tax	34130000	48080000
9	Total tax expenses	37530000	83800000
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	70550000	186650000
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	70550000	186650000
17	Other comprehensive income net of taxes	-910000	-3700000
18	Total Comprehensive Income for the period	69640000	182950000
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	414060000	414060000
	Face value of equity share capital	5	5
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	0.85	2.25
	Diluted earnings (loss) per share from continuing operations	0.85	2.25
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	0.85	2.25
	Diluted earnings (loss) per share from continuing and discontinued operations	0.85	2.25
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	1142150000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	753640000
	Intangible assets under development	2430000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	2056260000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	16430000
	Total non-current financial assets	2072690000
	Deferred tax assets (net)	0
	Other non-current assets	21010000
	Total non-current assets	3991920000
2	Current assets
	Inventories	13990000
	Current financial asset
	Current investments	795030000
	Trade receivables, current	522430000
	Cash and cash equivalents	200240000
	Bank balance other than cash and cash equivalents	56560000
	Loans, current	350000
	Other current financial assets	10430000
	Total current financial assets	1585040000
	Current tax assets (net)	44580000
	Other current assets	349350000
	Total current assets	1992960000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5984880000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	414060000
	Other equity	5038640000
	Total equity attributable to owners of parent	5452700000
	Non controlling interest
	Total equity	5452700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	0
	Total non-current financial liabilities	0
	Provisions, non-current	26510000
	Deferred tax liabilities (net)	108470000
	Deferred government grants, Non-current	0
	Other non-current liabilities	28070000
	Total non-current liabilities	163050000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	28790000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	153150000
	Total Trade payable	181940000
	Other current financial liabilities	74100000
	Total current financial liabilities	256040000
	Other current liabilities	76660000
	Provisions, current	36430000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	369130000
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	532180000
	Total equity and liabilites	5984880000
	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	910000	3700000
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	-910000	-3700000

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			270450000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			70000
	Adjustments for decrease (increase) in inventories			15360000
	Adjustments for decrease (increase) in trade receivables, current			-64570000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			60140000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			2900000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-350000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			31060000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			152350000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			2200000
	Adjustments for provisions, current			-2580000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			1270000
	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			34460000
	Adjustments for share-based payments			38980000
	Adjustments for fair value losses (gains)			-18750000
	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)			-13960000
	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)			169660000
	Net cash flows from (used in) operations			440110000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			60420000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			379690000
	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			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			420000
	Purchase of property, plant and equipment			266300000
	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			51740000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1425070000
	Net cash flows from (used in) investing activities	-1639210000
	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			0
	Payments of lease liabilities			1620000
	Dividends paid			103460000
	Interest paid			70000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-105150000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1364670000
	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			-1364670000
	Cash and cash equivalents cash flow statement at beginning of period			1564910000
	Cash and cash equivalents cash flow statement at end of period			200240000

Signatory Details
Name of signatory	JOHNSON XAVIER
Designation of person	Company Secretary and Compliance Officer
Place	BENGALURU
Date	06-May-2025