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	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   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

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	10116140000	34367320000
	Other income	232070000	562280000
	Total income	10348210000	34929600000
2	Expenses
(a)	Cost of materials consumed	2553560000	10168620000
(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	97150000	398930000
(e)	Finance costs	370170000	1343570000
(f)	Depreciation, depletion and amortisation expense	161490000	556610000
(f)	Other Expenses
1	OTHER EXPENSES	346260000	1157640000
2	CONSTRUCTION COST	5840240000	17458350000
	Total other expenses	6186500000	18615990000
	Total expenses	9368870000	31083720000
3	Total profit before exceptional items and tax	979340000	3845880000
4	Exceptional items	0	0
5	Total profit before tax	979340000	3845880000
6	Tax expense
7	Current tax	246260000	925700000
8	Deferred tax	9200000	54440000
9	Total tax expenses	255460000	980140000
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	723880000	2865740000
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	723880000	2865740000
17	Other comprehensive income net of taxes	4590000	10880000
18	Total Comprehensive Income for the period	728470000	2876620000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	741010000	2940210000
	Total profit or loss, attributable to non-controlling interests	-17130000	-17130000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	4590000	10880000
	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	871020000	871020000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		17454940000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.16	17.04
	Diluted earnings (loss) per share from continuing operations	4.16	17.04
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	17.04
	Diluted earnings (loss) per share from continuing and discontinued operations	4.16	17.04
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	3388340000
	Capital work-in-progress	232480000
	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	57430000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	11243820000
	Total non-current financial assets	11301250000
	Deferred tax assets (net)	44820000
	Other non-current assets	154320000
	Total non-current assets	15124440000
2	Current assets
	Inventories	1036630000
	Current financial asset
	Current investments	0
	Trade receivables, current	6758410000
	Cash and cash equivalents	4396140000
	Bank balance other than cash and cash equivalents	1943090000
	Loans, current	550000
	Other current financial assets	8929360000
	Total current financial assets	22027550000
	Current tax assets (net)	186420000
	Other current assets	4103220000
	Total current assets	27353820000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	42478260000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	871020000
	Other equity	17454940000
	Total equity attributable to owners of parent	18325960000
	Non controlling interest	112360000
	Total equity	18438320000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	8513280000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	1220000
	Total non-current financial liabilities	8514500000
	Provisions, non-current	47340000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	8561840000
	Current liabilities
	Current financial liabilities
	Borrowings, current	5453580000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	409930000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	6843930000
	Total Trade payable	7253860000
	Other current financial liabilities	1727970000
	Total current financial liabilities	14435410000
	Other current liabilities	1035260000
	Provisions, current	7430000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	15478100000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	24039940000
	Total equity and liabilites	42478260000
	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	Engineering, Procurement and Construction	8776510000	31655190000
2	Annuity Projects	3980840000	7802790000
3	Others	1146930000	3342180000
4	Inter segment	-3788140000	-8432840000
	Total Segment Revenue	10116140000	34367320000
	Less: Inter segment revenue
	Revenue from operations	10116140000	34367320000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Engineering, Procurement and Construction	932960000	3845060000
2	Annuity Projects	180790000	772030000
3	Others	0	0
4	Inter segment	3690000	10080000
	Total Profit before tax	1117440000	4627170000
	i. Finance cost	370170000	370170000
	ii. Other Unallocable Expenditure net off Unallocable income	-232070000	-232070000
	Profit before tax	979340000	3845880000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Engineering, Procurement and Construction	33781080000	33781080000
2	Annuity Projects	14095340000	14095340000
3	Others	0	0
4	Inter segment	-9022210000	-9022210000
	Total Segment Asset	38854210000	38854210000
	Un-allocable Assets	3624050000	3624050000
	Net Segment Asset	42478260000	42478260000
4	Segment Liabilities
	Segment Liabilities
1	Engineering, Procurement and Construction	17834560000	17834560000
2	Annuity Projects	10202230000	10202230000
3	Others	0	0
4	Inter segment	-3996860000	-3996860000
	Total Segment Liabilities	24039930000	24039930000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	24039930000	24039930000
	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	Re-measurement on define benefit plans	6130000	14540000
2	Tax on above	-1540000	-3660000
	Total Amount of items that will not be reclassified to profit and loss	4590000	10880000
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	0	0
5	Total Other comprehensive income	4590000	10880000

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			3845880000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1343570000
	Adjustments for decrease (increase) in inventories			145880000
	Adjustments for decrease (increase) in trade receivables, current			-2460500000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-6372320000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-4545990000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			3817980000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			4000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			556610000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-2450000
	Adjustments for provisions, non-current			9610000
	Adjustments for other financial liabilities, current			45090000
	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			370350000
	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			14540000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-7814330000
	Net cash flows from (used in) operations			-3968450000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1125730000
	Other inflows (outflows) of cash			-101390000
	Net cash flows from (used in) operating activities			-5195570000
	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			626430000
	Purchase of property, plant and equipment			1675390000
	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			100000
	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			370350000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-645430000
	Net cash flows from (used in) investing activities	-1298940000
	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			3355650000
	Repayments of borrowings			0
	Payments of lease liabilities			47750000
	Dividends paid			87180000
	Interest paid			1343570000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			8461910000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1967400000
	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			1967400000
	Cash and cash equivalents cash flow statement at beginning of period			2428740000
	Cash and cash equivalents cash flow statement at end of period			4396140000