Integrated Filing — IndAS

General information about company
Scrip Code	543276
NSE Symbol	CRAFTSMAN
MSEI Symbol	NOTLISTED
ISIN	INE00LO01017
Name of company	CRAFTSMAN AUTOMATION 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	19-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	Multi segment
Description of single segment
Start date and time of board meeting	07-May-2025   12:30:00
End date and time of board meeting	07-May-2025   14:00:00
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	2025-01-29
Indicate Company website link for updated RPT policy of the Company	https://www.craftsmanautomation.com/investors/policies/
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?	No
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	11512600000	38479500000
	Other income	57500000	322600000
	Total income	11570100000	38802100000
2	Expenses
(a)	Cost of materials consumed	6576500000	21336600000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	104500000	-212400000
(d)	Employee benefit expense	780400000	2908800000
(e)	Finance costs	571700000	1931600000
(f)	Depreciation, depletion and amortisation expense	727600000	2678700000
(f)	Other Expenses
1	Other Expenses	2441100000	8883300000
	Total other expenses	2441100000	8883300000
	Total expenses	11201800000	37526600000
3	Total profit before exceptional items and tax	368300000	1275500000
4	Exceptional items	0	0
5	Total profit before tax	368300000	1275500000
6	Tax expense
7	Current tax	108600000	295000000
8	Deferred tax	-15200000	43600000
9	Total tax expenses	93400000	338600000
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	274900000	936900000
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	274900000	936900000
17	Other comprehensive income net of taxes	-8800000	32400000
18	Total Comprehensive Income for the period	266100000	969300000
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	119300000	119300000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		27320200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	11.52	40.3
	Diluted earnings (loss) per share from continuing operations	11.52	40.3
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	11.52	40.3
	Diluted earnings (loss) per share from continuing and discontinued operations	11.52	40.3
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		please refer notes in the pdf filing made on 7th May 2025 by the Company as there is a validation error

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	24172200000
	Capital work-in-progress	2667000000
	Investment property	0
	Goodwill	0
	Other intangible assets	3690700000
	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	12185700000
	Trade receivables, non-current	0
	Loans, non-current	664000000
	Other non-current financial assets	451600000
	Total non-current financial assets	13301300000
	Deferred tax assets (net)	177500000
	Other non-current assets	901700000
	Total non-current assets	44910400000
2	Current assets
	Inventories	9053900000
	Current financial asset
	Current investments	0
	Trade receivables, current	5247100000
	Cash and cash equivalents	291900000
	Bank balance other than cash and cash equivalents	251000000
	Loans, current	0
	Other current financial assets	138400000
	Total current financial assets	5928400000
	Current tax assets (net)	0
	Other current assets	1117000000
	Total current assets	16099300000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	61009700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	119300000
	Other equity	27874400000
	Total equity attributable to owners of parent	27993700000
	Non controlling interest
	Total equity	27993700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	13811900000
	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	2023800000
	Total non-current financial liabilities	15835700000
	Provisions, non-current	1900000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	15837600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2741500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	61800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	10077800000
	Total Trade payable	10139600000
	Other current financial liabilities	2756900000
	Total current financial liabilities	15638000000
	Other current liabilities	1365500000
	Provisions, current	107000000
	Current tax liabilities (Net)	67900000
	Deferred government grants, Current	0
	Total current liabilities	17178400000
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	33016000000
	Total equity and liabilites	61009700000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	please refer notes in the pdf filing made on 7th May 2025 by the Company as there is a validation error

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)
1	Powertrain	4329200000	16827200000
2	Aluminium Products	3351700000	11595700000
3	Industrial & Engineering	2349700000	8382700000
4	Others	1482000000	1673900000
	Total Segment Revenue	11512600000	38479500000
	Less: Inter segment revenue	0	0
	Revenue from operations	11512600000	38479500000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Powertrain	693000000	2485700000
2	Aluminium Products	319400000	1160000000
3	Industrial & Engineering	97500000	171700000
4	Others	0	24800000
	Total Profit before tax	1109900000	3842200000
	i. Finance cost	571700000	571700000
	ii. Other Unallocable Expenditure net off Unallocable income	169900000	169900000
	Profit before tax	368300000	1275500000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Powertrain	17671100000	17671100000
2	Aluminium Products	16695500000	16695500000
3	Industrial & Engineering	10988000000	10988000000
4	Others	0	0
	Total Segment Asset	45354600000	45354600000
	Un-allocable Assets	15655100000	15655100000
	Net Segment Asset	61009700000	61009700000
4	Segment Liabilities
	Segment Liabilities
1	Powertrain	10185100000	10185100000
2	Aluminium Products	12496700000	12496700000
3	Industrial & Engineering	7243200000	7243200000
4	Others	0	0
	Total Segment Liabilities	29925000000	29925000000
	Un-allocable Liabilities	3091000000	3091000000
	Net Segment Liabilities	33016000000	33016000000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	please refer notes in the pdf filing made on 7th May 2025 by the Company as there is a validation error

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	Remeasurement gains/(losses) on defined benefit plans	-13600000	-24200000
	Total Amount of items that will not be reclassified to profit and loss	-13600000	-24200000
2	Income tax relating to items that will not be reclassified to profit or loss	-3400000	-6100000
3	Amount of items that will be reclassified to profit and loss
1	Effective portion of gains or loss on hedging instruments in a cash	1700000	67400000
	Total Amount of items that will be reclassified to profit and loss	1700000	67400000
4	Income tax relating to items that will be reclassified to profit or loss	300000	16900000
5	Total Other comprehensive income	-8800000	32400000

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			1275500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1900800000
	Adjustments for decrease (increase) in inventories			-687000000
	Adjustments for decrease (increase) in trade receivables, current			-1215700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-416700000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-117900000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			3465100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			464600000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2678700000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-11700000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			24600000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-48900000
	Adjustments for dividend income			0
	Adjustments for interest income			128500000
	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			-241600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			5665800000
	Net cash flows from (used in) operations			6941300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			277900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			6663400000
	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			10150000000
	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			20800000
	Purchase of property, plant and equipment			8247300000
	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			121100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-18255400000
	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			11802300000
	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			2507400000
	Repayments of borrowings			0
	Payments of lease liabilities			550800000
	Dividends paid			237700000
	Interest paid			1878400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			11642800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			50800000
	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			50800000
	Cash and cash equivalents cash flow statement at beginning of period			241100000
	Cash and cash equivalents cash flow statement at end of period			291900000