Integrated Filing — IndAS

General information about company
Scrip Code	531508
NSE Symbol	EVEREADY
MSEI Symbol	NOTLISTED
ISIN	INE128A01029
Name of company	EVEREADY INDUSTRIES 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	09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	01-May-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	Single segment
Description of single segment	Consumer Goods
Start date and time of board meeting	09-May-2025   14:00:00
End date and time of board meeting	09-May-2025   17:00:00
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	2990400000	13445200000
	Other income	2900000	14800000
	Total income	2993300000	13460000000
2	Expenses
(a)	Cost of materials consumed	1160500000	5019400000
(b)	Purchases of stock-in-trade	594900000	2486500000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-122200000	-159400000
(d)	Employee benefit expense	445900000	1724700000
(e)	Finance costs	58200000	257000000
(f)	Depreciation, depletion and amortisation expense	79300000	296400000
(f)	Other Expenses
1	Other Expenses	655200000	2850300000
	Total other expenses	655200000	2850300000
	Total expenses	2871800000	12474900000
3	Total profit before exceptional items and tax	121500000	985100000
4	Exceptional items	0	0
5	Total profit before tax	121500000	985100000
6	Tax expense
7	Current tax	27400000	180800000
8	Deferred tax	-10100000	-20100000
9	Total tax expenses	17300000	160700000
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	104200000	824400000
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	104200000	824400000
17	Other comprehensive income net of taxes	-4300000	-7800000
18	Total Comprehensive Income for the period	99900000	816600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	104200000	824400000
	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	99900000	816600000
	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	363400000	363400000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.43	11.34
	Diluted earnings (loss) per share from continuing operations	1.43	11.34
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	1.43	11.34
	Diluted earnings (loss) per share from continuing and discontinued operations	1.43	11.34
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.tThe above results were reviewed by the Audit Committee and approved by the Board of Directors of Eveready Industries India Ltd. (the “Company”) at its meeting held on May 09, 2025. n n2.tThe figures for the quarter ended March 31, 2025 and March 31, 2024 are the balancing figures between the audited figures in respect of full financial year and the published year-to-date figures up to the 3rd quarter of the current financial year and previous financial year. n n3.tThe consolidated results of the Group include the results of the Company and its subsidiaries, Greendale India Limited and Everspark Hong Kong Private Limited. n n4.tThe consolidated results have been prepared in accordance with the principles and procedures as set out in the Ind AS 110 - “Consolidated Financial Statements”. n n5.tThe Company is engaged in the business of marketing of dry cell batteries, rechargeable batteries, flashlights and lighting products which come under a single business segment known as Consumer Goods. n n6.tThe Competition Commission of India (“CCI”), issued an Order dated April 19, 2018 concerning contravention of the Competition Act, 2002 (the Act) and imposed a penalty of Rs. 171.55 Crores, on the Holding Company. On the Holding Company’s appeal against the CCI’s said Order, the National Company Law Appellate Tribunal (NCLAT) has granted stay on the said penalty subject to deposit of 10% of the penalty amount with the Registry of the NCLAT, which has since been deposited. The Holding Company has received legal advice that owing to the uncertainty of the future outcome of the litigation, the amount of penalty that would be finally imposed on the Holding Company cannot be reliably estimated at this stage and hence no provision is deemed required to be made. n n7.tThe Board of Directors has recommended a dividend at the rate of Rs. 1.50 per fully paid up equity share of Rs. 5 each (i.e. 30% of face value of equity share) aggregating to Rs. 10.90 Crores for the Financial Year ended on March 31, 2025. The payment of dividend is Subject to approval of the shareholders at the ensuing Annual General Meeting of the Company. 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	2985900000
	Capital work-in-progress	804100000
	Investment property
	Goodwill	0
	Other intangible assets	53700000
	Intangible assets under development	7200000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	75000000
	Trade receivables, non-current
	Loans, non-current	2600000
	Other non-current financial assets	67400000
	Total non-current financial assets	145000000
	Deferred tax assets (net)	1627500000
	Other non-current assets	138800000
	Total non-current assets	5762200000
2	Current assets
	Inventories	2873300000
	Current financial asset
	Current investments	0
	Trade receivables, current	1024600000
	Cash and cash equivalents	60900000
	Bank balance other than cash and cash equivalents	6700000
	Loans, current	1700000
	Other current financial assets	342300000
	Total current financial assets	1436200000
	Current tax assets (net)	0
	Other current assets	803900000
	Total current assets	5113400000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	10875600000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	363400000
	Other equity	4247600000
	Total equity attributable to owners of parent	4611000000
	Non controlling interest	0
	Total equity	4611000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1574500000
	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	30500000
	Total non-current financial liabilities	1605000000
	Provisions, non-current	54500000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	206700000
	Total non-current liabilities	1866200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1310500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	46700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2011000000
	Total Trade payable	2057700000
	Other current financial liabilities	169200000
	Total current financial liabilities	3537400000
	Other current liabilities	587800000
	Provisions, current	191600000
	Current tax liabilities (Net)	81600000
	Deferred government grants, Current	0
	Total current liabilities	4398400000
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	6264600000
	Total equity and liabilites	10875600000
	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)
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement gain /(loss) on defined benefit plans	-4900000	-12200000
2	Exchnage differences in translating the financial statements of foreign operations	-200000	2300000
	Total Amount of items that will not be reclassified to profit and loss	-5100000	-9900000
2	Income tax relating to items that will not be reclassified to profit or loss	-800000	-2100000
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	-4300000	-7800000

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			985100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			257000000
	Adjustments for decrease (increase) in inventories			-403700000
	Adjustments for decrease (increase) in trade receivables, current			82900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-169500000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-65000000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			405300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			26800000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			296400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			9700000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			13200000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-1900000
	Adjustments for dividend income			0
	Adjustments for interest income			6200000
	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)			1400000
	Other adjustments for non-cash items			38100000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			484500000
	Net cash flows from (used in) operations			1469600000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			172900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1296700000
	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			3700000
	Purchase of property, plant and equipment			964700000
	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			0
	Income taxes paid (refund)			-6200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-954800000
	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			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			642000000
	Repayments of borrowings			608200000
	Payments of lease liabilities			83900000
	Dividends paid			72700000
	Interest paid			235900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-358700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-16800000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			2300000
	Net increase (decrease) in cash and cash equivalents			-14500000
	Cash and cash equivalents cash flow statement at beginning of period			75400000
	Cash and cash equivalents cash flow statement at end of period			60900000