Integrated Filing — IndAS

General information about company
Scrip Code	544223
NSE Symbol	CEIGALL
MSEI Symbol	NA
ISIN	INE0AG901020
Name of company	Ceigall 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	08-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	30-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	Single segment
Description of single segment	Construction
Start date and time of board meeting	08-May-2025   03:00:00
End date and time of board meeting	08-May-2025   06:45:00
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	2025-02-04
Indicate Company website link for updated RPT policy of the Company	https://ceigall.com/regulation-46-of-sebi-lodr/
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?	Yes

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	9918170000	33847810000
	Other income	204440000	531780000
	Total income	10122610000	34379590000
2	Expenses
(a)	Cost of materials consumed	2553600000	9883430000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	99360000	383340000
(e)	Finance costs	205420000	723550000
(f)	Depreciation, depletion and amortisation expense	154580000	514620000
(f)	Other Expenses
1	COST OF CONSTRUCTION	5840890000	18170760000
2	OTHERS	332530000	1088200000
	Total other expenses	6173420000	19258960000
	Total expenses	9186380000	30763900000
3	Total profit before exceptional items and tax	936230000	3615690000
4	Exceptional items	0	0
5	Total profit before tax	936230000	3615690000
6	Tax expense
7	Current tax	261130000	940110000
8	Deferred tax	-21390000	-26900000
9	Total tax expenses	239740000	913210000
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	696490000	2702480000
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	696490000	2702480000
17	Other comprehensive income net of taxes	4520000	7850000
18	Total Comprehensive Income for the period	701010000	2710330000
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	871020000	871020000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		17121420000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4	16.07
	Diluted earnings (loss) per share from continuing operations	4	16.07
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	4	16.07
	Diluted earnings (loss) per share from continuing and discontinued operations	4	16.07
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	3145630000
	Capital work-in-progress	100800000
	Investment property	0
	Goodwill	0
	Other intangible assets	3230000
	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	3404040000
	Trade receivables, non-current	0
	Loans, non-current	711850000
	Other non-current financial assets	962900000
	Total non-current financial assets	5078790000
	Deferred tax assets (net)	112950000
	Other non-current assets	280000
	Total non-current assets	8441680000
2	Current assets
	Inventories	1036640000
	Current financial asset
	Current investments	0
	Trade receivables, current	8508160000
	Cash and cash equivalents	3776140000
	Bank balance other than cash and cash equivalents	1629940000
	Loans, current	540000
	Other current financial assets	8812040000
	Total current financial assets	22726820000
	Current tax assets (net)	95930000
	Other current assets	2298420000
	Total current assets	26157810000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	34599490000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	871020000
	Other equity	17121420000
	Total equity attributable to owners of parent	17992440000
	Non controlling interest
	Total equity	17992440000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1662670000
	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	0
	Total non-current financial liabilities	1662670000
	Provisions, non-current	47230000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	1220000
	Total non-current liabilities	1711120000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4696370000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	405710000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	6874560000
	Total Trade payable	7280270000
	Other current financial liabilities	1963250000
	Total current financial liabilities	13939890000
	Other current liabilities	949420000
	Provisions, current	6620000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	14895930000
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	16607050000
	Total equity and liabilites	34599490000
	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)
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurement(gain)/loss on defined benefit plan	6050000	10480000
2	tax in (i) above	-1530000	-2630000
	Total Amount of items that will not be reclassified to profit and loss	4520000	7850000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	4520000	7850000

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			3615690000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			723550000
	Adjustments for decrease (increase) in inventories			-34050000
	Adjustments for decrease (increase) in trade receivables, current			-3659270000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-6040290000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-825340000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			3994790000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			359140000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			514620000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			470000
	Adjustments for provisions, non-current			12320000
	Adjustments for other financial liabilities, current			56650000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			336290000
	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			10480000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-5223220000
	Net cash flows from (used in) operations			-1607530000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1036030000
	Other inflows (outflows) of cash			-95560000
	Net cash flows from (used in) operating activities			-2739120000
	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			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			509510000
	Purchase of property, plant and equipment			1407050000
	Proceeds from sales of investment property			0
	Purchase of investment property			529760000
	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			1219220000
	Cash receipts from repayment of advances and loans made to other parties			25200000
	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			336290000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-534280000
	Net cash flows from (used in) investing activities	-2819310000
	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			6584760000
	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			6994330000
	Repayments of borrowings			5704680000
	Payments of lease liabilities			6170000
	Dividends paid			87180000
	Interest paid			723550000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			7057510000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1499080000
	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			1499080000
	Cash and cash equivalents cash flow statement at beginning of period			2277060000
	Cash and cash equivalents cash flow statement at end of period			3776140000

Signatory Details
Name of signatory	MEGHA KAINTH
Designation of person	Company Secretary and Compliance Officer
Place	GURUGRAM
Date	08-May-2025