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	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	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
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	2025-05-08
Indicate Company website link for updated RPT policy of the Company	https://www.escortskubota.com/investors/regulation-46-of-sebi
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?	Yes
No. of times funds raised during the quarter	1
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	24303000000	101869600000
	Other income	1316200000	4583900000
	Total income	25619200000	106453500000
2	Expenses
(a)	Cost of materials consumed	12812900000	52526300000
(b)	Purchases of stock-in-trade	2991700000	17787500000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1055600000	1848600000
(d)	Employee benefit expense	1985300000	7558700000
(e)	Finance costs	47000000	270300000
(f)	Depreciation, depletion and amortisation expense	614500000	2426100000
(f)	Other Expenses
1	Other expenses	2528700000	10370100000
	Total other expenses	2528700000	10370100000
	Total expenses	22035700000	92787600000
3	Total profit before exceptional items and tax	3583500000	13665900000
4	Exceptional items	-270800000	-270800000
5	Total profit before tax	3312700000	13395100000
6	Tax expense
7	Current tax	704300000	2710200000
8	Deferred tax	101300000	-415400000
9	Total tax expenses	805600000	2294800000
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	2507100000	11100300000
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	0	0
16	Total profit (loss) for period	2975100000	12509200000
17	Other comprehensive income net of taxes	-5000000	-16500000
18	Total Comprehensive Income for the period	2970100000	12492700000
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	1118800000	1118800000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		102683400000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	22.79	100.96
	Diluted earnings (loss) per share from continuing operations	22.79	100.89
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	27.05	113.77
	Diluted earnings (loss) per share from continuing and discontinued operations	27.04	113.7
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	18872600000
	Capital work-in-progress	1231700000
	Investment property	0
	Goodwill	0
	Other intangible assets	1547900000
	Intangible assets under development	293300000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	33485600000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	2179500000
	Total non-current financial assets	35665100000
	Deferred tax assets (net)	0
	Other non-current assets	2599700000
	Total non-current assets	60210300000
2	Current assets
	Inventories	13438900000
	Current financial asset
	Current investments	22924200000
	Trade receivables, current	13798200000
	Cash and cash equivalents	3358000000
	Bank balance other than cash and cash equivalents	7782100000
	Loans, current	0
	Other current financial assets	216100000
	Total current financial assets	48078600000
	Current tax assets (net)	0
	Other current assets	3229300000
	Total current assets	64746800000
3	Non-current assets classified as held for sale	6010500000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	130967600000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1118800000
	Other equity	102683400000
	Total equity attributable to owners of parent	103802200000
	Non controlling interest
	Total equity	103802200000
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	1022000000
	Total non-current financial liabilities	1022000000
	Provisions, non-current	764600000
	Deferred tax liabilities (net)	579600000
	Deferred government grants, Non-current	0
	Other non-current liabilities	106300000
	Total non-current liabilities	2472500000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	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	15304100000
	Total Trade payable	16262700000
	Other current financial liabilities	3923200000
	Total current financial liabilities	20185900000
	Other current liabilities	1851800000
	Provisions, current	1298700000
	Current tax liabilities (Net)	285200000
	Deferred government grants, Current	0
	Total current liabilities	23621600000
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	27165400000
	Total equity and liabilites	130967600000
	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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Agri machinery products	19747800000	84472300000
2	Construction equipments	4538800000	17300900000
3	Unallocated	16400000	96400000
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	24303000000	101869600000
	Less: Inter segment revenue	0	0
	Revenue from operations	24303000000	101869600000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Agri machinery products	2254000000	9033500000
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	3292300000	12641500000
	i. Finance cost	47000000	47000000
	ii. Other Unallocable Expenditure net off Unallocable income	-693900000	-693900000
	Profit before tax	3939200000	15282100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Agri machinery products	46108600000	46108600000
2	Construction equipments	5451800000	5451800000
3	Unallocated	73898700000	73898700000
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	130967600000	130967600000
	Un-allocable Assets	0	0
	Net Segment Asset	130967600000	130967600000
4	Segment Liabilities
	Segment Liabilities
1	Agri machinery products	20027200000	20027200000
2	Construction equipments	3442900000	3442900000
3	Unallocated	2580900000	2580900000
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	1114400000	1114400000
	Total Segment Liabilities	27165400000	27165400000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	27165400000	27165400000
	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	Standalone	Standalone
	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	-9700000	-26100000
	Total Amount of items that will not be reclassified to profit and loss	-9700000	-24700000
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
	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
5	Total Other comprehensive income	-5000000	-16500000

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			13395100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			255000000
	Adjustments for decrease (increase) in inventories			1625100000
	Adjustments for decrease (increase) in trade receivables, current			-1790000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			188100000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			38100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			811900000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-13700000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2488300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			270800000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			639700000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-19600000
	Adjustments for dividend income			0
	Adjustments for interest income			2090500000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-2399000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-19500000
	Other adjustments to reconcile profit (loss)			1887000000
	Other adjustments for non-cash items			387600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			2259300000
	Net cash flows from (used in) operations			15654400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			3583100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			12071300000
	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			400000000
	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			2023400000
	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			2230900000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			238100000
	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			1121800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-357700000
	Net cash flows from (used in) investing activities	-4033500000
	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			3633600000
	Payments of lease liabilities			304200000
	Dividends paid			3054600000
	Interest paid			255000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-7000800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1037000000
	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			1037000000
	Cash and cash equivalents cash flow statement at beginning of period			2333600000
	Cash and cash equivalents cash flow statement at end of period			3370600000

Signatory Details
Name of signatory	Bharat Madan
Designation of person	Chief Financial Officer
Place	Faridabad
Date	08-May-2025