Integrated Filing — IndAS

General information about company
Scrip Code	500495
NSE Symbol	ESCORTS
MSEI Symbol	NOTLISTED
ISIN	INE042A01014
Name of company	Escorts Kubota 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	08-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	15-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	08-May-2025   12:00:00
End date and time of board meeting	08-May-2025   14:18:00
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	24448800000	102438800000
	Other income	1324700000	4613100000
	Total income	25773500000	107051900000
2	Expenses
(a)	Cost of materials consumed	12926400000	52878500000
(b)	Purchases of stock-in-trade	2991800000	17787600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1040800000	1885300000
(d)	Employee benefit expense	2041700000	7744500000
(e)	Finance costs	51400000	291700000
(f)	Depreciation, depletion and amortisation expense	619700000	2436500000
(f)	Other Expenses
1	Other Expenses	2572800000	10489900000
	Total other expenses	2572800000	10489900000
	Total expenses	22244600000	93514000000
3	Total profit before exceptional items and tax	3528900000	13537900000
4	Exceptional items	-16700000	-16700000
5	Total profit before tax	3512200000	13521200000
6	Tax expense
7	Current tax	704500000	2710600000
8	Deferred tax	88700000	-441100000
9	Total tax expenses	793200000	2269500000
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	2719000000	11251700000
12	Profit (loss) from discontinued operations before tax	626500000	1887000000
13	Tax expense of discontinued operations	158500000	478100000
14	Net profit (loss) from discontinued operation after tax	468000000	1408900000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	-2800000	-11100000
16	Total profit (loss) for period	3184200000	12649500000
17	Other comprehensive income net of taxes	-2000000	-13500000
18	Total Comprehensive Income for the period	3182200000	12636000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	3184200000	12649400000
	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	3182200000	12635900000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	100000
21	Details of equity share capital
	Paid-up equity share capital	1118800000	1118800000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		102549200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	24.7	102.23
	Diluted earnings (loss) per share from continuing operations	24.69	102.17
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	4.26	12.81
	Diluted earnings (loss) per share from discontinued operations	4.25	12.81
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	28.96	115.04
	Diluted earnings (loss) per share from continuing and discontinued operations	28.94	114.98
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
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	18895200000
	Capital work-in-progress	1231700000
	Investment property	0
	Goodwill	0
	Other intangible assets	1636600000
	Intangible assets under development	293700000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	32729500000
	Trade receivables, non-current	0
	Loans, non-current	17900000
	Other non-current financial assets	2181000000
	Total non-current financial assets	34928400000
	Deferred tax assets (net)	38000000
	Other non-current assets	2607600000
	Total non-current assets	59631200000
2	Current assets
	Inventories	13989900000
	Current financial asset
	Current investments	23322600000
	Trade receivables, current	13318400000
	Cash and cash equivalents	3426700000
	Bank balance other than cash and cash equivalents	7814600000
	Loans, current	5500000
	Other current financial assets	217100000
	Total current financial assets	48104900000
	Current tax assets (net)	0
	Other current assets	3248400000
	Total current assets	65343200000
3	Non-current assets classified as held for sale	6010500000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	130984900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1118800000
	Other equity	102549200000
	Total equity attributable to owners of parent	103668000000
	Non controlling interest	-39000000
	Total equity	103629000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	1023900000
	Total non-current financial liabilities	1023900000
	Provisions, non-current	771700000
	Deferred tax liabilities (net)	575900000
	Deferred government grants, Non-current	0
	Other non-current liabilities	106300000
	Total non-current liabilities	2477800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	22500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	958600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	15440300000
	Total Trade payable	16398900000
	Other current financial liabilities	3940000000
	Total current financial liabilities	20361400000
	Other current liabilities	1857100000
	Provisions, current	1302200000
	Current tax liabilities (Net)	286100000
	Deferred government grants, Current	0
	Total current liabilities	23806800000
3	Liabilities directly associated with assets in disposal group classified as held for sale	1071300000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	27355900000
	Total equity and liabilites	130984900000
	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)
1	Agri machinery products	19893400000	85041300000
2	Construction equipments	4538800000	17300900000
3	Unallocated	16600000	96600000
4	Profit before tax from discontinued operations	0	0
5	Assets held for sale in respect of discontinued operations	0	0
6	Liabilities held for sale in respect of discontinued operations	0	0
	Total Segment Revenue	24448800000	102438800000
	Less: Inter segment revenue	0	0
	Revenue from operations	24448800000	102438800000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Agri machinery products	2236400000	9006000000
2	Construction equipments	411800000	1721000000
3	Unallocated	0	0
4	Profit before tax from discontinued operations	626500000	1887000000
5	Assets held for sale in respect of discontinued operations	0	0
6	Liabilities held for sale in respect of discontinued operations	0	0
	Total Profit before tax	3274700000	12614000000
	i. Finance cost	51400000	51400000
	ii. Other Unallocable Expenditure net off Unallocable income	-912600000	-912600000
	Profit before tax	4135900000	15397100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Agri machinery products	46253400000	46253400000
2	Construction equipments	5451800000	5451800000
3	Unallocated	73771200000	73771200000
4	Profit before tax from discontinued operations	0	0
5	Assets held for sale in respect of discontinued operations	5508500000	5508500000
6	Liabilities held for sale in respect of discontinued operations	0	0
	Total Segment Asset	130984900000	130984900000
	Un-allocable Assets	0	0
	Net Segment Asset	130984900000	130984900000
4	Segment Liabilities
	Segment Liabilities
1	Agri machinery products	20154100000	20154100000
2	Construction equipments	3442900000	3442900000
3	Unallocated	1114400000	1114400000
4	Profit before tax from discontinued operations	0	0
5	Assets held for sale in respect of discontinued operations	0	0
6	Liabilities held for sale in respect of discontinued operations	2644500000	2644500000
	Total Segment Liabilities	27355900000	27355900000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	27355900000	27355900000
	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	Net changes in fair values of equity instruments carried at fair value through other comprehensive income	0	1400000
2	Re-measurements of defined employee benefit plans	-10000000	-26300000
	Total Amount of items that will not be reclassified to profit and loss	-10000000	-24900000
2	Income tax relating to items that will not be reclassified to profit or loss	-4700000	-8200000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations	3300000	3200000
	Total Amount of items that will be reclassified to profit and loss	3300000	3200000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-2000000	-13500000

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			13521200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			275100000
	Adjustments for decrease (increase) in inventories			1674000000
	Adjustments for decrease (increase) in trade receivables, current			-1700200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			175100000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-1994100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			763100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-6600000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2498700000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			657000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-5600000
	Adjustments for dividend income			0
	Adjustments for interest income			2099500000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-2414000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-2800000
	Other adjustments to reconcile profit (loss)			1887000000
	Other adjustments for non-cash items			388000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			95200000
	Net cash flows from (used in) operations			13616400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			3584500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			10031900000
	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			2338400000
	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			94800000
	Purchase of property, plant and equipment			2231000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			326200000
	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			1130700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1730600000
	Net cash flows from (used in) investing activities	-1939500000
	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			246600000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			3653100000
	Payments of lease liabilities			304900000
	Dividends paid			3054600000
	Interest paid			252600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-7018600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1073800000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			1000000
	Net increase (decrease) in cash and cash equivalents			1074800000
	Cash and cash equivalents cash flow statement at beginning of period			2364500000
	Cash and cash equivalents cash flow statement at end of period			3439300000