Integrated Filing — IndAS

General information about company
Scrip Code	543945
NSE Symbol	NETWEB
MSEI Symbol	NOTLISTED
ISIN	INE0NT901020
Name of company	Netweb Technologies 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	03-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	25-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	Computer and Computer Servers
Start date and time of board meeting	03-May-2025   13:00:00
End date and time of board meeting	03-May-2025   16:15:00
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	2025-05-03
Indicate Company website link for updated RPT policy of the Company	https://netwebindia.com/investors/RPT%20Policy.pdf
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
This disclosure is not applicable on the Company

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	4146510000	11490210000
	Other income	24980000	93900000
	Total income	4171490000	11584110000
2	Expenses
(a)	Cost of materials consumed	3233790000	9117840000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-15680000	-292440000
(d)	Employee benefit expense	181050000	621270000
(e)	Finance costs	11870000	40900000
(f)	Depreciation, depletion and amortisation expense	31760000	113430000
(f)	Other Expenses
1	Rent Expenses	610000	4870000
2	Rates & Taxes	630000	2170000
3	Travelling and Conveyance expenses	14730000	54340000
4	Postage & Courier expenses	10740000	33590000
5	Packing & Forwarding Expenses	400000	1610000
6	Utility Expenses	4600000	21620000
7	Office expenses	7950000	27950000
8	Legal and professional expenses	33510000	90510000
9	Technical Support Charges	17950000	48900000
10	Other Misc Expenses	58580000	157870000
	Total other expenses	149700000	443430000
	Total expenses	3592490000	10044430000
3	Total profit before exceptional items and tax	579000000	1539680000
4	Exceptional items	0	0
5	Total profit before tax	579000000	1539680000
6	Tax expense
7	Current tax	150800000	402050000
8	Deferred tax	-1740000	-7120000
9	Total tax expenses	149060000	394930000
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	429940000	1144750000
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	429940000	1144750000
17	Other comprehensive income net of taxes	-550000	140000
18	Total Comprehensive Income for the period	429390000	1144890000
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	113310000	113310000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		5190010000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.57	20.25
	Diluted earnings (loss) per share from continuing operations	7.57	20.24
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	7.57	20.25
	Diluted earnings (loss) per share from continuing and discontinued operations	7.57	20.24
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.tThe financial results of the Company have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards notified under Section 133 of the Companies Act read with Companies (Indian Accounting Standards) Rules, 2015 (as amended) and is in compliance with presentation and disclosure requirement of regulation 33 of SEBI LODR (Listing Obligation and Disclosure Requirements) regulation 2015 (as amended). The financial results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meetings held on October 19, 2024. The statutory auditor of the company have expressed unmodified opinion on these financial results. n2.tThe Company has one subsidiary by the name of Netweb Foundation which is not-for-profit company licensed under section 8 of the Companies Act, 2013 vide CIN U80902HR2022NPL103903. The profits of Section 8 Companies are not available for distribution as dividends to the shareholders, so the requirement of consolidation of financials don’t arise. n3.tThe figures for the quarter ended March 31, 2024 are the balancing figures between the audited figures in respect of the full financial year ended on that date and published year to date figures upto the third quarter of the said financial year. n4.tAccording to Indian Accounting Standards (Ind-AS) 108 on “Operating Segment” the Company has only one business segment i.e. “Computer servers”. n5.tThe Company has granted 9,05,472 ESOPs to the employees and Key managerial personnel of the Company on January 21, 2023 after taking necessary approvals as disclosed in the Prospectus filed with SEBI. The ESOPs will vest over 1-3 years. Accordingly, the Company has recorded a cost of Rs. 32.13 million for the quarter ended September 30, 2024. n6.tThe proceeds from IPO were 1940.24 millions (net of issue related expenses including GST). nDetails of utilisation of IPO Proceeds is as under: (In millions) nParticularst tttObject of the issue as per prospectustUtilised upto 30-09-2024tUnutilised amount as on 30-09-2024 nFunding Capital Expenditure requirements - Civil construction of the building for the SMT line and interior developmentt t 90.00 t38.14t51.86 nFunding Capital Expenditure requirements - Purchase of equipment/machineries for new SMT production linet t 232.86 t87.85t145.01 nFunding long term working capital requirementst t t 1,280.22 t1260.41t19.81 nRepayment or pre-payment, in full or in part, of certain of outstandingt t t 225.00 t225.00t0.00 nGeneral Corporate Purposes (GCP)t t t 112.16 t112.16t0.00 n7.tThe new manufacturing unit (Surface Mounted Technology Line) of the Company situated at Plot No 862, Sector 69, IMT Faridabad, Haryana, has commenced commercial production with effect from May 10, 2024. n

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	415160000
	Capital work-in-progress	55950000
	Investment property
	Goodwill	0
	Other intangible assets	14960000
	Intangible assets under development	15120000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	42410000
	Total non-current financial assets	42410000
	Deferred tax assets (net)	16230000
	Other non-current assets	119960000
	Total non-current assets	679790000
2	Current assets
	Inventories	2228330000
	Current financial asset
	Current investments	0
	Trade receivables, current	3615310000
	Cash and cash equivalents	1700830000
	Bank balance other than cash and cash equivalents	94480000
	Loans, current	0
	Other current financial assets	45290000
	Total current financial assets	5455910000
	Current tax assets (net)
	Other current assets	569570000
	Total current assets	8253810000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	8933600000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	113310000
	Other equity	5190010000
	Total equity attributable to owners of parent	5303320000
	Non controlling interest
	Total equity	5303320000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	10250000
	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	46800000
	Total non-current financial liabilities	57050000
	Provisions, non-current	33900000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	3010000
	Total non-current liabilities	93960000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2470000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	3770000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2975520000
	Total Trade payable	2979290000
	Other current financial liabilities	250670000
	Total current financial liabilities	3232430000
	Other current liabilities	282150000
	Provisions, current	4640000
	Current tax liabilities (Net)	17100000
	Deferred government grants, Current	0
	Total current liabilities	3536320000
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	3630280000
	Total equity and liabilites	8933600000
	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 gains / (losses) on defined benefit plans	-730000	190000
2	Income Tax relating to Items that will not be reclassified to Profit or Loss	180000	-50000
	Total Amount of items that will not be reclassified to profit and loss	-550000	140000
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	-550000	140000

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			1539680000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			34090000
	Adjustments for decrease (increase) in inventories			-1081760000
	Adjustments for decrease (increase) in trade receivables, current			-1780670000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-296570000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-19240000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1724410000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-24590000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			113430000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			8960000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			72360000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-9510000
	Adjustments for dividend income			0
	Adjustments for interest income			66700000
	Adjustments for share-based payments			51750000
	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			-6030000
	Other adjustments to reconcile profit (loss)			2100000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1277970000
	Net cash flows from (used in) operations			261710000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			393820000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-132110000
	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			25670000
	Purchase of property, plant and equipment			254750000
	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			125480000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1219500000
	Net cash flows from (used in) investing activities	1115900000
	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			580000
	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			0
	Repayments of borrowings			3570000
	Payments of lease liabilities			20660000
	Dividends paid			112740000
	Interest paid			40060000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3260000
	Net cash flows from (used in) financing activities			-179710000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			804080000
	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			804080000
	Cash and cash equivalents cash flow statement at beginning of period			896750000
	Cash and cash equivalents cash flow statement at end of period			1700830000

Signatory Details
Name of signatory	Ankit Kumar Singhal
Designation of person	Chief Financial Officer
Place	Faridabad
Date	03-May-2025