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	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	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

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	17492500000	56904800000
	Other income	52300000	250700000
	Total income	17544800000	57155500000
2	Expenses
(a)	Cost of materials consumed	9350400000	32967300000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	123100000	-1946600000
(d)	Employee benefit expense	1458300000	4362600000
(e)	Finance costs	679200000	2166400000
(f)	Depreciation, depletion and amortisation expense	949000000	3470200000
(f)	Other Expenses
1	Other Expenses	4124500000	13194400000
	Total other expenses	4124500000	13194400000
	Total expenses	16684500000	54214300000
3	Total profit before exceptional items and tax	860300000	2941200000
4	Exceptional items	-107100000	-254700000
5	Total profit before tax	753200000	2686500000
6	Tax expense
7	Current tax	199700000	769700000
8	Deferred tax	-112000000	-81900000
9	Total tax expenses	87700000	687800000
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	665500000	1998700000
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	2100000	10000000
16	Total profit (loss) for period	667600000	2008700000
17	Other comprehensive income net of taxes	70100000	-30400000
18	Total Comprehensive Income for the period	737700000	1978300000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	667600000	1945700000
	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	737700000	1915600000
	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	119300000	119300000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		27893900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	27.99	83.68
	Diluted earnings (loss) per share from continuing operations	27.99	83.68
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	27.99	83.68
	Diluted earnings (loss) per share from continuing and discontinued operations	27.99	83.68
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Please refer the notes in the pdf filing made by the Company on 7th May 2025 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	30635100000
	Capital work-in-progress	3452600000
	Investment property	0
	Goodwill	1900600000
	Other intangible assets	4167600000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	46700000
	Non-current financial assets
	Non-current investments	59400000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	606000000
	Total non-current financial assets	665400000
	Deferred tax assets (net)	155200000
	Other non-current assets	1158600000
	Total non-current assets	42181800000
2	Current assets
	Inventories	13320500000
	Current financial asset
	Current investments	0
	Trade receivables, current	9205900000
	Cash and cash equivalents	974200000
	Bank balance other than cash and cash equivalents	258100000
	Loans, current	0
	Other current financial assets	247600000
	Total current financial assets	10685800000
	Current tax assets (net)	0
	Other current assets	1483000000
	Total current assets	25489300000
3	Non-current assets classified as held for sale	3493300000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	71164400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	119300000
	Other equity	28448100000
	Total equity attributable to owners of parent	28567400000
	Non controlling interest
	Total equity	28567400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	16518600000
	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	2106900000
	Total non-current financial liabilities	18625500000
	Provisions, non-current	33600000
	Deferred tax liabilities (net)	60600000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	18719700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4024000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	444900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	12898400000
	Total Trade payable	13343300000
	Other current financial liabilities	4373800000
	Total current financial liabilities	21741100000
	Other current liabilities	1804000000
	Provisions, current	216000000
	Current tax liabilities (Net)	116200000
	Deferred government grants, Current	0
	Total current liabilities	23877300000
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	42597000000
	Total equity and liabilites	71164400000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Please refer the notes in the pdf filing made by the Company on 7th May 2025 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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Powertrain	5065300000	18114800000
2	Aluminium Products	10055300000	30327500000
3	Industrial & Engineering	2371900000	8462500000
	Total Segment Revenue	17492500000	56904800000
	Less: Inter segment revenue	0	0
	Revenue from operations	17492500000	56904800000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Powertrain	667100000	2512400000
2	Aluminium Products	885500000	3117000000
3	Industrial & Engineering	132600000	185300000
	Total Profit before tax	1685200000	5814700000
	i. Finance cost	679200000	679200000
	ii. Other Unallocable Expenditure net off Unallocable income	250700000	250700000
	Profit before tax	755300000	2696500000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Powertrain	19641600000	19641600000
2	Aluminium Products	36023700000	36023700000
3	Industrial & Engineering	11222900000	11222900000
	Total Segment Asset	66888200000	66888200000
	Un-allocable Assets	4276200000	4276200000
	Net Segment Asset	71164400000	71164400000
4	Segment Liabilities
	Segment Liabilities
1	Powertrain	10618300000	10618300000
2	Aluminium Products	21695500000	21695500000
3	Industrial & Engineering	7227700000	7227700000
	Total Segment Liabilities	39541500000	39541500000
	Un-allocable Liabilities	3055500000	3055500000
	Net Segment Liabilities	42597000000	42597000000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	Please refer the notes in the pdf filing made by the Company on 7th May 2025 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	Consolidated	Consolidated
	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	1200000	-75500000
2	Share of OCI of joint venture accounted for using equity method	-200000	-200000
	Total Amount of items that will not be reclassified to profit and loss	1000000	-75700000
2	Income tax relating to items that will not be reclassified to profit or loss	-3700000	-7000000
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	1900000	67500000
2	Translation reserve	64000000	-12200000
	Total Amount of items that will be reclassified to profit and loss	65900000	55300000
4	Income tax relating to items that will be reclassified to profit or loss	500000	17000000
5	Total Other comprehensive income	70100000	-30400000

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			2686500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2135300000
	Adjustments for decrease (increase) in inventories			-1434600000
	Adjustments for decrease (increase) in trade receivables, current			-1617100000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-746400000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			71300000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1015200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			185100000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3474500000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-89700000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-1660800000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-82700000
	Adjustments for dividend income			0
	Adjustments for interest income			100000000
	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			-267100000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			883000000
	Net cash flows from (used in) operations			3569500000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			736200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2833300000
	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			6664600000
	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			23000000
	Purchase of property, plant and equipment			9916000000
	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			127100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-16430500000
	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			5069600000
	Repayments of borrowings			0
	Payments of lease liabilities			560900000
	Dividends paid			237700000
	Interest paid			2139100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			13934200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			337000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			2300000
	Net increase (decrease) in cash and cash equivalents			339300000
	Cash and cash equivalents cash flow statement at beginning of period			634900000
	Cash and cash equivalents cash flow statement at end of period			974200000