Integrated Filing — IndAS

General information about company
Scrip Code	517174
NSE Symbol	HONAUT
MSEI Symbol	NOTLISTED
ISIN	INE671A01010
Name of company	HONEYWELL AUTOMATION 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	14-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	Automation & Control Systems
Start date and time of board meeting	13-May-2025   16:10:00
End date and time of board meeting	13-May-2025   18:00:00
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
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	2025-02-07
Indicate Company website link for updated RPT policy of the Company	https://www.honeywell.com/in/en/hail#policies
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?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Applicable

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	11145000000	41896000000
	Other income	466000000	1821000000
	Total income	11611000000	43717000000
2	Expenses
(a)	Cost of materials consumed	6009000000	21522000000
(b)	Purchases of stock-in-trade	1104000000	4280000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-380000000	-339000000
(d)	Employee benefit expense	1785000000	7256000000
(e)	Finance costs	19000000	67000000
(f)	Depreciation, depletion and amortisation expense	139000000	544000000
(f)	Other Expenses
1	Other expenses (Net)	1033000000	3331000000
	Total other expenses	1033000000	3331000000
	Total expenses	9709000000	36661000000
3	Total profit before exceptional items and tax	1902000000	7056000000
4	Exceptional items	0	0
5	Total profit before tax	1902000000	7056000000
6	Tax expense
7	Current tax	589000000	2007000000
8	Deferred tax	-86000000	-187000000
9	Total tax expenses	503000000	1820000000
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	1399000000	5236000000
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	1399000000	5236000000
17	Other comprehensive income net of taxes	-43000000	-61000000
18	Total Comprehensive Income for the period	1356000000	5175000000
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	88000000	88000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		40294000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	158.26	592.15
	Diluted earnings (loss) per share from continuing operations	158.26	592.15
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	158.26	592.15
	Diluted earnings (loss) per share from continuing and discontinued operations	158.26	592.15
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 13, 2025. n n2. The Company has only one segment viz. “Automation & Control Systems” as per Indian Accounting Standard (Ind AS) - 108 Operating Segment requirement. n n3. The Company does not have any subsidiary or associate companies. n n4. The Board of Directors have recommended dividend of Rs. 105 per equity share for the financial year ended March 31, 2025 (previous year ended March 31, 2024: Rs. 100 per equity share) for approval of shareholders. The face value of the equity share is Rs. 10 each. n n5. The financial results for the quarters ended March 31, 2025 and March 31, 2024 respectively are balancing figures between audited results for the full financial year and the published year to date figures upto the third quarter of the respective financial year which are subjected to limited review. n n6. Employee cost includes reversal of Rs. NIL million related to actuarially determined liability upon conversion from defined benefit plan to defined contribution plan during the quarter ended March 31, 2025 (March 31, 2024 Rs. 279 million). n n7. Consequent to the change in the contractual terms w.e.f. April 1, 2024 that now requires that reimbursement of expenses (consisting of travel, living and allied costs) should be based on pre-authorisation, an amount of Rs. 703 million and Rs. 2,781 million for the quarter and year ended March 31, 2025 respectively pertaining to such reimbursements which were hitherto considered as part of revenue have been netted out from respective expenses. Such treatment is profit neutral. n nReimbursement of expenses for corresponding earlier quarter/year included as gross in revenue include: nReimbursement of expenses (consisting of travel, living and allied costs) for Quarter ended March 31, 2024 Rs. 663 million and for year ended March 31, 2024 Rs. 2,530 million. n n8. Amount less than Rs. 0.5 million has been rounded off and shown as Rs. 0 million.

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	2013000000
	Capital work-in-progress	32000000
	Investment property	0
	Goodwill	0
	Other intangible assets	3000000
	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	0
	Trade receivables, non-current	150000000
	Loans, non-current	0
	Other non-current financial assets	117000000
	Total non-current financial assets	267000000
	Deferred tax assets (net)	910000000
	Other non-current assets	559000000
	Total non-current assets	3784000000
2	Current assets
	Inventories	2372000000
	Current financial asset
	Current investments	0
	Trade receivables, current	10710000000
	Cash and cash equivalents	31304000000
	Bank balance other than cash and cash equivalents	1608000000
	Loans, current	0
	Other current financial assets	5225000000
	Total current financial assets	48847000000
	Current tax assets (net)	245000000
	Other current assets	798000000
	Total current assets	52262000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	56046000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	88000000
	Other equity	40294000000
	Total equity attributable to owners of parent	40382000000
	Non controlling interest
	Total equity	40382000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	865000000
	Total non-current financial liabilities	865000000
	Provisions, non-current	222000000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1087000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	790000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	7773000000
	Total Trade payable	8563000000
	Other current financial liabilities	1515000000
	Total current financial liabilities	10078000000
	Other current liabilities	2088000000
	Provisions, current	1508000000
	Current tax liabilities (Net)	903000000
	Deferred government grants, Current	0
	Total current liabilities	14577000000
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	15664000000
	Total equity and liabilites	56046000000
	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	(i) Items that will not be reclassified to profit or loss	-55000000	-65000000
	Total Amount of items that will not be reclassified to profit and loss	-55000000	-65000000
2	Income tax relating to items that will not be reclassified to profit or loss	-14000000	-16000000
3	Amount of items that will be reclassified to profit and loss
1	(i) Items that will be reclassified to profit or loss	-2000000	-16000000
	Total Amount of items that will be reclassified to profit and loss	-2000000	-16000000
4	Income tax relating to items that will be reclassified to profit or loss	0	-4000000
5	Total Other comprehensive income	-43000000	-61000000

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			7056000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			61000000
	Adjustments for decrease (increase) in inventories			-781000000
	Adjustments for decrease (increase) in trade receivables, current			-1774000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			80000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			298000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			963000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			609000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			544000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			574000000
	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			-67000000
	Adjustments for dividend income			0
	Adjustments for interest income			1774000000
	Adjustments for share-based payments			29000000
	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			306000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-932000000
	Net cash flows from (used in) operations			6124000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1861000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4263000000
	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			2000000
	Purchase of property, plant and equipment			276000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			3000000
	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			1735000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1600000000
	Net cash flows from (used in) investing activities	-142000000
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			218000000
	Dividends paid			884000000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1102000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			3019000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			61000000
	Net increase (decrease) in cash and cash equivalents			3080000000
	Cash and cash equivalents cash flow statement at beginning of period			28224000000
	Cash and cash equivalents cash flow statement at end of period			31304000000