Integrated Filing — IndAS

General information about company
Scrip Code	543264
NSE Symbol	NURECA
MSEI Symbol	NOTLIDTED
ISIN	INE0DSF01015
Name of company	NURECA 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	28-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	NOT APPLICABLE
Start date and time of board meeting	05-May-2025   16:30:00
End date and time of board meeting	05-May-2025   18:25:00
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	2022-04-01
Indicate Company website link for updated RPT policy of the Company	https://www.nureca.com/wp-content/uploads/2021/07/Policy%20for%20consideration%20and%20approval%20of%20related%20party%20transactions%20effective%20from%20April%2001%2C%202022.pdf?_t=1646311307
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?	Yes

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	317500000	1146400000
	Other income	19980000	125400000
	Total income	337480000	1271800000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	308780000	864890000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-101860000	-68040000
(d)	Employee benefit expense	39820000	143560000
(e)	Finance costs	5940000	11150000
(f)	Depreciation, depletion and amortisation expense	4750000	21530000
(f)	Other Expenses
1	Other expenses	65070000	303310000
	Total other expenses	65070000	303310000
	Total expenses	322500000	1276400000
3	Total profit before exceptional items and tax	14980000	-4600000
4	Exceptional items	0	0
5	Total profit before tax	14980000	-4600000
6	Tax expense
7	Current tax	-20850000	-11980000
8	Deferred tax	15110000	14060000
9	Total tax expenses	-5740000	2080000
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	20720000	-6680000
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	20720000	-6680000
17	Other comprehensive income net of taxes	2580000	2880000
18	Total Comprehensive Income for the period	23300000	-3800000
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	100000000	100000000
	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	2.07	-0.67
	Diluted earnings (loss) per share from continuing operations	2.07	-0.67
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	2.07	-0.67
	Diluted earnings (loss) per share from continuing and discontinued operations	2.07	-0.67
24	Debt equity ratio	0	0.0001
25	Debt service coverage ratio	0	0.0124
26	Interest service coverage ratio	0	0
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	36320000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	19650000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	30560000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	41120000
	Total non-current financial assets	71680000
	Deferred tax assets (net)	33730000
	Other non-current assets	56410000
	Total non-current assets	217790000
2	Current assets
	Inventories	355480000
	Current financial asset
	Current investments	10430000
	Trade receivables, current	45250000
	Cash and cash equivalents	31880000
	Bank balance other than cash and cash equivalents	430120000
	Loans, current	6180000
	Other current financial assets	829520000
	Total current financial assets	1353380000
	Current tax assets (net)	0
	Other current assets	134940000
	Total current assets	1843800000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2061590000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	100000000
	Other equity	1824790000
	Total equity attributable to owners of parent	1924790000
	Non controlling interest
	Total equity	1924790000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	10470000
	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	15430000
	Total non-current financial liabilities	25900000
	Provisions, non-current	6490000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	32390000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4760000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2380000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	54180000
	Total Trade payable	56560000
	Other current financial liabilities	27600000
	Total current financial liabilities	88920000
	Other current liabilities	13270000
	Provisions, current	2220000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	104410000
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	136800000
	Total equity and liabilites	2061590000
	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
1	Items that will not be reclassified to profit and loss	3450000	3850000
	Total Amount of items that will not be reclassified to profit and loss	3450000	3850000
2	Income tax relating to items that will not be reclassified to profit or loss	870000	970000
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	2580000	2880000

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			-4600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			11150000
	Adjustments for decrease (increase) in inventories			-67900000
	Adjustments for decrease (increase) in trade receivables, current			-27150000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-26100000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			14700000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			8030000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-9060000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			21530000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1900000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			17000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-590000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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			-114060000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-170550000
	Net cash flows from (used in) operations			-175150000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			10330000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-185480000
	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			-90000
	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			290000
	Purchase of property, plant and equipment			39880000
	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			49140000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			76000000
	Net cash flows from (used in) investing activities	85640000
	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			14410000
	Repayments of borrowings			3250000
	Payments of lease liabilities			10710000
	Dividends paid			0
	Interest paid			8330000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-7880000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-107720000
	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			-107720000
	Cash and cash equivalents cash flow statement at beginning of period			139600000
	Cash and cash equivalents cash flow statement at end of period			31880000