Integrated Filing — IndAS

General information about company
Scrip Code	531431
NSE Symbol	SHAKTIPUMP
MSEI Symbol	NOTLISTED
ISIN	INE908D01010
Name of company	SHAKTI PUMPS (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	Multi segment
Description of single segment
Start date and time of board meeting	09-May-2025   15:00:00
End date and time of board meeting	09-May-2025   19:10:00
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	6653200000	25162400000
	Other income	44400000	170900000
	Total income	6697600000	25333300000
2	Expenses
(a)	Cost of materials consumed	3966600000	15637400000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	216700000	32000000
(d)	Employee benefit expense	273600000	1009900000
(e)	Finance costs	127800000	442500000
(f)	Depreciation, depletion and amortisation expense	53700000	199900000
(f)	Other Expenses
1	Other Expenses	556900000	2453600000
	Total other expenses	556900000	2453600000
	Total expenses	5195300000	19775300000
3	Total profit before exceptional items and tax	1502300000	5558000000
4	Exceptional items	0	0
5	Total profit before tax	1502300000	5558000000
6	Tax expense
7	Current tax	418800000	1597600000
8	Deferred tax	-18800000	-123300000
9	Total tax expenses	400000000	1474300000
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	1102300000	4083700000
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	1102300000	4083700000
17	Other comprehensive income net of taxes	11700000	23000000
18	Total Comprehensive Income for the period	1114000000	4106700000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	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	1202100000	1202100000
	Face value of equity share capital	10	10
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	9.17	33.97
	Diluted earnings (loss) per share from continuing operations	9.17	33.97
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	9.17	33.97
	Diluted earnings (loss) per share from continuing and discontinued operations	9.17	33.97
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	2215300000
	Capital work-in-progress	327200000
	Investment property
	Goodwill	0
	Other intangible assets	51300000
	Intangible assets under development	1200000
	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	88600000
	Total non-current financial assets	88600000
	Deferred tax assets (net)	135100000
	Other non-current assets	265900000
	Total non-current assets	3084600000
2	Current assets
	Inventories	3419700000
	Current financial asset
	Current investments	0
	Trade receivables, current	10486800000
	Cash and cash equivalents	570000000
	Bank balance other than cash and cash equivalents	1124200000
	Loans, current	0
	Other current financial assets	126000000
	Total current financial assets	12307000000
	Current tax assets (net)	0
	Other current assets	933100000
	Total current assets	16659800000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	19744400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1202100000
	Other equity	10409600000
	Total equity attributable to owners of parent	11611700000
	Non controlling interest	0
	Total equity	11611700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	352900000
	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	16600000
	Total non-current financial liabilities	369500000
	Provisions, non-current	114500000
	Deferred tax liabilities (net)	13200000
	Deferred government grants, Non-current
	Other non-current liabilities	291300000
	Total non-current liabilities	788500000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1324700000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	392200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4247600000
	Total Trade payable	4639800000
	Other current financial liabilities	246100000
	Total current financial liabilities	6210600000
	Other current liabilities	399700000
	Provisions, current	399600000
	Current tax liabilities (Net)	334300000
	Deferred government grants, Current	0
	Total current liabilities	7344200000
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	8132700000
	Total equity and liabilites	19744400000
	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	India	7190500000	27256100000
2	Overseas	191900000	829400000
	Total Segment Revenue	7382400000	28085500000
	Less: Inter segment revenue	684800000	684800000
	Revenue from operations	6697600000	25333300000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	India	1620400000	5923100000
2	Overseas	9700000	77400000
	Total Profit before tax	1630100000	6000500000
	i. Finance cost	127800000	127800000
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	1502300000	5558000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	India	19028600000	19028600000
2	Overseas	715800000	715800000
	Total Segment Asset	19744400000	19744400000
	Un-allocable Assets	0	0
	Net Segment Asset	19744400000	19744400000
4	Segment Liabilities
	Segment Liabilities
1	India	8046800000	8046800000
2	Overseas	85900000	85900000
	Total Segment Liabilities	8132700000	8132700000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	8132700000	8132700000
	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	tRe-measurement gains/(loss) on defined benefit plans	2400000	-2400000
	Total Amount of items that will not be reclassified to profit and loss	2400000	-2400000
2	Income tax relating to items that will not be reclassified to profit or loss	500000	-600000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations (net of tax)	9800000	24800000
	Total Amount of items that will be reclassified to profit and loss	9800000	24800000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	11700000	23000000

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			5558000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			305300000
	Adjustments for decrease (increase) in inventories			-460200000
	Adjustments for decrease (increase) in trade receivables, current			-3974600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-225600000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			11900000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-228500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			36400000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			199900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			604300000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-222500000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			700000
	Adjustments for dividend income			0
	Adjustments for interest income			77900000
	Adjustments for share-based payments			28200000
	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)			4500000
	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)			-3998100000
	Net cash flows from (used in) operations			1559900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1355000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			204900000
	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			30800000
	Purchase of property, plant and equipment			1077800000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			3600000
	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			64700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-993700000
	Net cash flows from (used in) investing activities	-1979600000
	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			848500000
	Repayments of borrowings			0
	Payments of lease liabilities			24400000
	Dividends paid			80100000
	Interest paid			305300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			438700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1336000000
	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			-1336000000
	Cash and cash equivalents cash flow statement at beginning of period			1906000000
	Cash and cash equivalents cash flow statement at end of period			570000000