Integrated Filing — IndAS

General information about company
Scrip Code	533278
NSE Symbol	COALINDIA
MSEI Symbol	NOTLISTED
ISIN	INE522F01014
Name of company	COAL INDIA 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	07-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	21-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	COAL MINING
Start date and time of board meeting	07-May-2025   14:30:00
End date and time of board meeting	07-May-2025   16:35:00
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	378245400000	1433689200000
	Other income	39372200000	94700600000
	Total income	417617600000	1528389800000
2	Expenses
(a)	Cost of materials consumed	34813100000	112469500000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-31040900000	-23033500000
(d)	Employee benefit expense	120887800000	462491300000
(e)	Finance costs	2411400000	8836500000
(f)	Depreciation, depletion and amortisation expense	27817700000	91454900000
(f)	Other Expenses
1	Stripping Activity Adjustment	-5612600000	-41055200000
2	Contractual Expenses	94994300000	318115000000
3	Other Expenses	46302200000	134072000000
	Total other expenses	135683900000	411131800000
	Total expenses	290573000000	1063350500000
3	Total profit before exceptional items and tax	127044600000	465039300000
4	Exceptional items	0	0
5	Total profit before tax	127044600000	465039300000
6	Tax expense
7	Current tax	31566800000	111480800000
8	Deferred tax	1239800000	5160100000
9	Total tax expenses	32806600000	116640900000
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	94238000000	348398400000
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	1687300000	4622600000
16	Total profit (loss) for period	95925300000	353021000000
17	Other comprehensive income net of taxes	-1880400000	-6268600000
18	Total Comprehensive Income for the period	94044900000	346752400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	96040200000	353581600000
	Total profit or loss, attributable to non-controlling interests	-114900000	-114900000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	94159800000	347313000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-114900000	-560600000
21	Details of equity share capital
	Paid-up equity share capital	61627300000	61627300000
	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	15.58	57.37
	Diluted earnings (loss) per share from continuing operations	15.58	57.37
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	15.58	57.37
	Diluted earnings (loss) per share from continuing and discontinued operations	15.58	57.37
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
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	766398500000
	Capital work-in-progress	195339400000
	Investment property	0
	Goodwill	0
	Other intangible assets	25798900000
	Intangible assets under development	64962700000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	44160700000
	Trade receivables, non-current	0
	Loans, non-current	3898600000
	Other non-current financial assets	196681500000
	Total non-current financial assets	244740800000
	Deferred tax assets (net)	26947100000
	Other non-current assets	315862100000
	Total non-current assets	1640049500000
2	Current assets
	Inventories	126137000000
	Current financial asset
	Current investments	31752600000
	Trade receivables, current	127277200000
	Cash and cash equivalents	111606800000
	Bank balance other than cash and cash equivalents	230546300000
	Loans, current	189000000
	Other current financial assets	24757700000
	Total current financial assets	526129600000
	Current tax assets (net)	98226200000
	Other current assets	211441400000
	Total current assets	961934200000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2601983700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	61627300000
	Other equity	929421900000
	Total equity attributable to owners of parent	991049200000
	Non controlling interest	8457700000
	Total equity	999506900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	73857500000
	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	35737700000
	Total non-current financial liabilities	109595200000
	Provisions, non-current	745315200000
	Deferred tax liabilities (net)	18319000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	81830900000
	Total non-current liabilities	955060300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	15226500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1647700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	100408600000
	Total Trade payable	102056300000
	Other current financial liabilities	172937300000
	Total current financial liabilities	290220100000
	Other current liabilities	294941700000
	Provisions, current	62223500000
	Current tax liabilities (Net)	31200000
	Deferred government grants, Current	0
	Total current liabilities	647416500000
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	1602476800000
	Total equity and liabilites	2601983700000
	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 or Loss	-2512100000	-8369800000
	Total Amount of items that will not be reclassified to profit and loss	-2512100000	-8369800000
2	Income tax relating to items that will not be reclassified to profit or loss	-631600000	-2101100000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to Profit or Loss	100000	100000
	Total Amount of items that will be reclassified to profit and loss	100000	100000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-1880400000	-6268600000

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			465039300000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			8779700000
	Adjustments for decrease (increase) in inventories			-26829500000
	Adjustments for decrease (increase) in trade receivables, current			15755000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-65076800000
	Adjustments for decrease (increase) in other non-current assets			5300000
	Adjustments for other financial assets, non-current			-840400000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			18199800000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			91454900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-17681000000
	Adjustments for provisions, non-current			-37389200000
	Adjustments for other financial liabilities, current			22936300000
	Adjustments for other financial liabilities, non-current			11323700000
	Adjustments for unrealised foreign exchange losses gains			70300000
	Adjustments for dividend income			0
	Adjustments for interest income			33893400000
	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			-41055200000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-54240500000
	Net cash flows from (used in) operations			410798800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			118802200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			291996600000
	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			966700000
	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			128035800000
	Proceeds from sales of investment property			4382000000
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			4893900000
	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			3871800000
	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			32622600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-100763600000
	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			32444600000
	Repayments of borrowings			0
	Payments of lease liabilities			892600000
	Dividends paid			162385200000
	Interest paid			2251800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-133085000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			58148000000
	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			58148000000
	Cash and cash equivalents cash flow statement at beginning of period			53454600000
	Cash and cash equivalents cash flow statement at end of period			111602600000