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	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	Multi segment
Description of single segment
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

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	1468770000	5193850000
	Other income	23820000	84510000
	Total income	1492590000	5278360000
2	Expenses
(a)	Cost of materials consumed	595700000	2112330000
(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	240310000	929640000
(e)	Finance costs	-1090000	11580000
(f)	Depreciation, depletion and amortisation expense	60610000	238260000
(f)	Other Expenses
1	Legal and professional expenses	25790000	139260000
2	Rent	9820000	33630000
3	Business promotion and advertisements	30780000	132090000
4	Power and fuel expenses	3780000	16020000
5	Fees rates and taxes	20100000	40350000
6	Information technology expenses	20080000	62540000
7	Travelling, boarding and lodging expenses	27180000	65390000
8	Provision for doubtful debts	9480000	21920000
9	Office maintenance expense	7690000	27300000
10	Other Indirect expenses	15190000	53630000
	Total other expenses	169890000	592130000
	Total expenses	1180470000	4204380000
3	Total profit before exceptional items and tax	312120000	1073980000
4	Exceptional items	0	0
5	Total profit before tax	312120000	1073980000
6	Tax expense
7	Current tax	34980000	154100000
8	Deferred tax	33760000	47540000
9	Total tax expenses	68740000	201640000
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	243380000	872340000
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	243380000	872340000
17	Other comprehensive income net of taxes	-28230000	-61980000
18	Total Comprehensive Income for the period	215150000	810360000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	238890000	846380000
	Total profit or loss, attributable to non-controlling interests	4490000	4490000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	210660000	784400000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	4490000	25960000
21	Details of equity share capital
	Paid-up equity share capital	406620000	406620000
	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	2.94	10.41
	Diluted earnings (loss) per share from continuing operations	2.88	10.22
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	2.94	10.41
	Diluted earnings (loss) per share from continuing and discontinued operations	2.88	10.22
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	1147960000
	Capital work-in-progress	171430000
	Investment property	0
	Goodwill	1254600000
	Other intangible assets	1788060000
	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	16430000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	17360000
	Total non-current financial assets	33790000
	Deferred tax assets (net)	0
	Other non-current assets	21010000
	Total non-current assets	4419280000
2	Current assets
	Inventories	13990000
	Current financial asset
	Current investments	795060000
	Trade receivables, current	1454670000
	Cash and cash equivalents	1012520000
	Bank balance other than cash and cash equivalents	60610000
	Loans, current	46400000
	Other current financial assets	16730000
	Total current financial assets	3385990000
	Current tax assets (net)	49310000
	Other current assets	812780000
	Total current assets	4262070000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	8681350000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	406620000
	Other equity	7046640000
	Total equity attributable to owners of parent	7453260000
	Non controlling interest	19540000
	Total equity	7472800000
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	55340000
	Total non-current financial liabilities	55340000
	Provisions, non-current	35240000
	Deferred tax liabilities (net)	114760000
	Deferred government grants, Non-current	0
	Other non-current liabilities	29600000
	Total non-current liabilities	234940000
	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	285550000
	Total Trade payable	314340000
	Other current financial liabilities	241580000
	Total current financial liabilities	555920000
	Other current liabilities	103340000
	Provisions, current	198010000
	Current tax liabilities (Net)	116340000
	Deferred government grants, Current	0
	Total current liabilities	973610000
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	1208550000
	Total equity and liabilites	8681350000
	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)
1	Trust services	261160000	1058530000
2	Enterprise solutions- India	358770000	972110000
3	Enterprise solutions- Outside India	848840000	3163210000
	Total Segment Revenue	1468770000	5193850000
	Less: Inter segment revenue	0	0
	Revenue from operations	1468770000	5193850000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Trust services	76430000	385020000
2	Enterprise solutions- India	222190000	496290000
3	Enterprise solutions- Outside India	176800000	821810000
	Total Profit before tax	475420000	1703120000
	i. Finance cost	-1090000	-1090000
	ii. Other Unallocable Expenditure net off Unallocable income	164390000	164390000
	Profit before tax	312120000	1073980000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Trust services	44280000	44280000
2	Enterprise solutions- India	904100000	904100000
3	Enterprise solutions- Outside India	4713110000	4713110000
	Total Segment Asset	5661490000	5661490000
	Un-allocable Assets	3019860000	3019860000
	Net Segment Asset	8681350000	8681350000
4	Segment Liabilities
	Segment Liabilities
1	Trust services	5940000	5940000
2	Enterprise solutions- India	1940000	1940000
3	Enterprise solutions- Outside India	686750000	686750000
	Total Segment Liabilities	694630000	694630000
	Un-allocable Liabilities	513920000	513920000
	Net Segment Liabilities	1208550000	1208550000
	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
	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	1810000	1810000
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	26420000	60170000
5	Total Other comprehensive income	-28230000	-61980000

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			1073980000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			8960000
	Adjustments for decrease (increase) in inventories			15360000
	Adjustments for decrease (increase) in trade receivables, current			-443700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-22170000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-20990000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			80210000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			151930000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			238260000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			2200000
	Adjustments for provisions, current			31440000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			26370000
	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			38930000
	Adjustments for share-based payments			74540000
	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)			-26970000
	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)			57760000
	Net cash flows from (used in) operations			1131740000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			115580000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1016160000
	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			743230000
	Proceeds from sales of property, plant and equipment			420000
	Purchase of property, plant and equipment			832020000
	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			56210000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-594780000
	Net cash flows from (used in) investing activities	-2113400000
	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			74710000
	Payments of lease liabilities			1770000
	Dividends paid			101130000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-35870000
	Net cash flows from (used in) financing activities			-213480000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1310720000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			70590000
	Net increase (decrease) in cash and cash equivalents			-1240130000
	Cash and cash equivalents cash flow statement at beginning of period			2252650000
	Cash and cash equivalents cash flow statement at end of period			1012520000