Integrated Filing — IndAS

General information about company
Scrip Code	509496
NSE Symbol	ITDCEM
MSEI Symbol	NOTLISTED
ISIN	INE686A01026
Name of company	ITD Cementation 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	13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-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	Construction
Start date and time of board meeting	13-May-2025   15:00:00
End date and time of board meeting	13-May-2025   17:40:00
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	24797158000	90969408000
	Other income	97054000	556300000
	Total income	24894212000	91525708000
2	Expenses
(a)	Cost of materials consumed	9292394000	32112370000
(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	1839993000	6976806000
(e)	Finance costs	616902000	2287695000
(f)	Depreciation, depletion and amortisation expense	508597000	1918335000
(f)	Other Expenses
1	Subcontracting expenses	6718904000	26886890000
2	Other expenses	4351483000	16307585000
	Total other expenses	11070387000	43194475000
	Total expenses	23328273000	86489681000
3	Total profit before exceptional items and tax	1565939000	5036027000
4	Exceptional items	0	0
5	Total profit before tax	1565939000	5036027000
6	Tax expense
7	Current tax	443206000	1447973000
8	Deferred tax	-28153000	-152872000
9	Total tax expenses	415053000	1295101000
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	1150886000	3740926000
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	-11741000	-7580000
16	Total profit (loss) for period	1139145000	3733346000
17	Other comprehensive income net of taxes	3248000	-39088000
18	Total Comprehensive Income for the period	1142393000	3694258000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1135543000	3728052000
	Total profit or loss, attributable to non-controlling interests	3602000	3602000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1138791000	3688964000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	3602000	5294000
21	Details of equity share capital
	Paid-up equity share capital	171788000	171788000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		18162154000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.61	21.7
	Diluted earnings (loss) per share from continuing operations	6.61	21.7
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	6.61	21.7
	Diluted earnings (loss) per share from continuing and discontinued operations	6.61	21.7
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. 'The consolidated audited financial results have been prepared in accordance with the Indian Accounting Standards ('Ind AS') as prescribed under Section 133 of the Companies Act, 2013 ('the Act') read with Companies (Indian Accounting Standards) Rules as amended from time to time. The above consolidated audited financial results have been reviewed and recommended to the Board of Directors by the Audit Committee and subsequently approved by the Board of Directors of the Holding Company at their respective meetings held on 13 May 2025. ITD Cementation India Limited (the 'Holding Company') and its subsidiaries are together referred to as 'the Group' in the following notes. n n2. 'The Group is principally engaged in a single business segment viz Construction and has operations mainly in India. n n3. 'The Board of Directors at its meeting held on 13 May 2025 has recommended a final dividend of Rs. 2.00 per share having a face value of Rs. 1 each, subject to approval of shareholders at the ensuing shareholders meeting. n n4. 'Figures of the quarters ended 31 March 2025 and 31 March 2024 are the balancing figures between the audited consolidated figures for the year ended on that date and the unaudited consolidated published year to date figures up to the nine months period ended of that respective year. n n5. 'The figures for the previous periods have been regrouped/ rearranged wherever considered necessary to conform to current period's classification.

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	10743354000
	Capital work-in-progress	214267000
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	418619000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	719907000
	Total non-current financial assets	719907000
	Deferred tax assets (net)	457693000
	Other non-current assets	1465766000
	Total non-current assets	14019606000
2	Current assets
	Inventories	6415098000
	Current financial asset
	Current investments	0
	Trade receivables, current	16068666000
	Cash and cash equivalents	3576659000
	Bank balance other than cash and cash equivalents	3506508000
	Loans, current	0
	Other current financial assets	487278000
	Total current financial assets	23639111000
	Current tax assets (net)	0
	Other current assets	20974634000
	Total current assets	51028843000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	65048449000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	171788000
	Other equity	18162154000
	Total equity attributable to owners of parent	18333942000
	Non controlling interest	49631000
	Total equity	18383573000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1182936000
	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	169674000
	Total non-current financial liabilities	1352610000
	Provisions, non-current	561416000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1914026000
	Current liabilities
	Current financial liabilities
	Borrowings, current	8145354000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	3124046000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	14623952000
	Total Trade payable	17747998000
	Other current financial liabilities	4134325000
	Total current financial liabilities	30027677000
	Other current liabilities	14399523000
	Provisions, current	201533000
	Current tax liabilities (Net)	122117000
	Deferred government grants, Current	0
	Total current liabilities	44750850000
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	46664876000
	Total equity and liabilites	65048449000
	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	Gain/(loss) on remeasurement of the defined benefit plan	14593000	-35916000
	Total Amount of items that will not be reclassified to profit and loss	14593000	-35916000
2	Income tax relating to items that will not be reclassified to profit or loss	3673000	-9039000
3	Amount of items that will be reclassified to profit and loss
1	Exchange difference of foreign operations	-7672000	-12211000
	Total Amount of items that will be reclassified to profit and loss	-7672000	-12211000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	3248000	-39088000

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			5036027000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2287695000
	Adjustments for decrease (increase) in inventories			427624000
	Adjustments for decrease (increase) in trade receivables, current			-4172558000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-3893506000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			4100286000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-2479534000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1918335000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			296733000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			72450000
	Adjustments for dividend income			0
	Adjustments for interest income			303817000
	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			-151683000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1897975000
	Net cash flows from (used in) operations			3138052000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1111083000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2026969000
	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			553459000
	Purchase of property, plant and equipment			2278533000
	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			173334000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-897882000
	Net cash flows from (used in) investing activities	-2449622000
	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			2173589000
	Repayments of borrowings			1465600000
	Payments of lease liabilities			130301000
	Dividends paid			291645000
	Interest paid			2374479000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2088436000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-2511089000
	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			-2511089000
	Cash and cash equivalents cash flow statement at beginning of period			6087748000
	Cash and cash equivalents cash flow statement at end of period			3576659000