Integrated Filing — IndAS

General information about company
Scrip Code	543264
NSE Symbol	NURECA
MSEI Symbol	NOTLISTED
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	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	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

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	317400000	1096610000
	Other income	19930000	124350000
	Total income	337330000	1220960000
2	Expenses
(a)	Cost of materials consumed	38550000	112910000
(b)	Purchases of stock-in-trade	251590000	636760000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-100430000	-69550000
(d)	Employee benefit expense	42700000	153070000
(e)	Finance costs	6200000	12140000
(f)	Depreciation, depletion and amortisation expense	5220000	23380000
(f)	Other Expenses
1	Other expenses	72990000	338820000
	Total other expenses	72990000	338820000
	Total expenses	316820000	1207530000
3	Total profit before exceptional items and tax	20510000	13430000
4	Exceptional items	0	0
5	Total profit before tax	20510000	13430000
6	Tax expense
7	Current tax	-19340000	-8170000
8	Deferred tax	15180000	13140000
9	Total tax expenses	-4160000	4970000
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	24670000	8460000
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	24670000	8460000
17	Other comprehensive income net of taxes	3060000	3280000
18	Total Comprehensive Income for the period	27730000	11740000
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	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	2.47	0.85
	Diluted earnings (loss) per share from continuing operations	2.47	0.85
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	2.47	0.85
	Diluted earnings (loss) per share from continuing and discontinued operations	2.47	0.85
24	Debt equity ratio	0	0.0001
25	Debt service coverage ratio	0	0.0215
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	48140000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	19830000
	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	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	0
	Total non-current financial assets	0
	Deferred tax assets (net)	34750000
	Other non-current assets	97510000
	Total non-current assets	200230000
2	Current assets
	Inventories	399180000
	Current financial asset
	Current investments	10430000
	Trade receivables, current	33220000
	Cash and cash equivalents	32410000
	Bank balance other than cash and cash equivalents	430120000
	Loans, current	0
	Other current financial assets	829510000
	Total current financial assets	1335690000
	Current tax assets (net)	0
	Other current assets	164660000
	Total current assets	1899530000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2099760000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	100000000
	Other equity	1842850000
	Total equity attributable to owners of parent	1942850000
	Non controlling interest	0
	Total equity	1942850000
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	0
	Total non-current financial liabilities	10470000
	Provisions, non-current	7020000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	15430000
	Total non-current liabilities	32920000
	Current liabilities
	Current financial liabilities
	Borrowings, current	13250000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	11630000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	53960000
	Total Trade payable	65590000
	Other current financial liabilities	18170000
	Total current financial liabilities	97010000
	Other current liabilities	23930000
	Provisions, current	2300000
	Current tax liabilities (Net)	750000
	Deferred government grants, Current
	Total current liabilities	123990000
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	156910000
	Total equity and liabilites	2099760000
	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)
	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	Consolidated	Consolidated
	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	4030000	4430000
	Total Amount of items that will not be reclassified to profit and loss	4030000	4430000
2	Income tax relating to items that will not be reclassified to profit or loss	970000	1070000
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	80000
5	Total Other comprehensive income	3060000	3280000

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			13430000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			12140000
	Adjustments for decrease (increase) in inventories			-90670000
	Adjustments for decrease (increase) in trade receivables, current			-17070000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-21110000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			14450000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-9800000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			23380000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			2310000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			17250000
	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			76200000
	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			-44590000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-190500000
	Net cash flows from (used in) operations			-177070000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			13760000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-190830000
	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			0
	Purchase of property, plant and equipment			43230000
	Proceeds from sales of investment property			290000
	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			76200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			51130000
	Net cash flows from (used in) investing activities	84390000
	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			20840000
	Repayments of borrowings			1960000
	Payments of lease liabilities			10710000
	Dividends paid			0
	Interest paid			9860000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1690000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-108130000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-80000
	Net increase (decrease) in cash and cash equivalents			-108210000
	Cash and cash equivalents cash flow statement at beginning of period			140620000
	Cash and cash equivalents cash flow statement at end of period			32410000