Integrated Filing — IndAS

General information about company
Scrip Code	500086
NSE Symbol	EXIDEIND
MSEI Symbol	NOTLISTED
ISIN	INE302A01020
Name of company	EXIDE INDUSTRIES 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	30-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-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	Storage Batteries and Allied Products
Start date and time of board meeting	30-Apr-2025   11:30:00
End date and time of board meeting	30-Apr-2025   13:30:00
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	2025-01-28
Indicate Company website link for updated RPT policy of the Company	www.exideindustries.com
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
The Company is a debt free 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	41594200000	165881100000
	Other income	160500000	961600000
	Total income	41754700000	166842700000
2	Expenses
(a)	Cost of materials consumed	30489600000	115748500000
(b)	Purchases of stock-in-trade	7000000	26900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1892400000	-1884900000
(d)	Employee benefit expense	2613700000	10558000000
(e)	Finance costs	129800000	438900000
(f)	Depreciation, depletion and amortisation expense	1267700000	5039300000
(f)	Other Expenses
1	Other expenses	5709400000	22501200000
	Total other expenses	5709400000	22501200000
	Total expenses	38324800000	152427900000
3	Total profit before exceptional items and tax	3429900000	14414800000
4	Exceptional items	0	0
5	Total profit before tax	3429900000	14414800000
6	Tax expense
7	Current tax	863700000	3867800000
8	Deferred tax	20200000	-222300000
9	Total tax expenses	883900000	3645500000
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	2546000000	10769300000
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	2546000000	10769300000
17	Other comprehensive income net of taxes	5043900000	3981700000
18	Total Comprehensive Income for the period	7589900000	14751000000
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	850000000	850000000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		143573400000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3	12.67
	Diluted earnings (loss) per share from continuing operations	3	12.67
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	3	12.67
	Diluted earnings (loss) per share from continuing and discontinued operations	3	12.67
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The Companys business activity falls within single operating segment of Storage Batteries and Allied Product. Hence no separate segment information is disclosed. n n2. Revenue from Operations is net of trade discounts trade incentives. n n3. The figures for quarters ended March 31 2025 and March 31 2024 are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the end of the third quarter of the relevant financial year. The published YTD figures upto the end of third quarter of the relevant financial year were subject to Limited Review. n n4. The Board has recommended today, a dividend of Rs. 2.00 Per share face value of Re. 1 each subject to the approval of the shareholders at the ensuing Annual general meeting. n n5. The aforementioned results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on April 30 2025.

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	28608000000
	Capital work-in-progress	1375400000
	Investment property	0
	Goodwill	0
	Other intangible assets	151400000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	98305600000
	Trade receivables, non-current	5900000
	Loans, non-current	0
	Other non-current financial assets	240700000
	Total non-current financial assets	98552200000
	Deferred tax assets (net)
	Other non-current assets	313200000
	Total non-current assets	129000200000
2	Current assets
	Inventories	38274300000
	Current financial asset
	Current investments	1413700000
	Trade receivables, current	15765900000
	Cash and cash equivalents	1112600000
	Bank balance other than cash and cash equivalents	46200000
	Loans, current	0
	Other current financial assets	426000000
	Total current financial assets	18764400000
	Current tax assets (net)	46500000
	Other current assets	2105500000
	Total current assets	59190700000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	188190900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	850000000
	Other equity	143573400000
	Total equity attributable to owners of parent	144423400000
	Non controlling interest
	Total equity	144423400000
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	118900000
	Total Trade payable	118900000
	Other non-current financial liabilities	3773700000
	Total non-current financial liabilities	3892600000
	Provisions, non-current	747800000
	Deferred tax liabilities (net)	107600000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	4748000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1293400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	27018500000
	Total Trade payable	28311900000
	Other current financial liabilities	3716400000
	Total current financial liabilities	32028300000
	Other current liabilities	3055600000
	Provisions, current	3935600000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	39019500000
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	43767500000
	Total equity and liabilites	188190900000
	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	Items that will not be reclassified to profit and loss	5882100000	4431700000
	Total Amount of items that will not be reclassified to profit and loss	5882100000	4431700000
2	Income tax relating to items that will not be reclassified to profit or loss	838200000	450000000
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	5043900000	3981700000

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			14414800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			438900000
	Adjustments for decrease (increase) in inventories			-5780900000
	Adjustments for decrease (increase) in trade receivables, current			-3141700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-290800000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			6576400000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			5039300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			19800000
	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			0
	Adjustments for dividend income			432100000
	Adjustments for interest income			20000000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-10100000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-108000000
	Other adjustments to reconcile profit (loss)			0
	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)			2290800000
	Net cash flows from (used in) operations			16705600000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			3726400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			12979200000
	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			9999900000
	Other cash receipts from sales of equity or debt instruments of other entities			14073400000
	Other cash payments to acquire equity or debt instruments of other entities			12840100000
	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			168200000
	Purchase of property, plant and equipment			4412800000
	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			1000000000
	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			188700000
	Interest received			20000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-11802500000
	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			437800000
	Dividends paid			1700000000
	Interest paid			100700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2238500000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1061800000
	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			-1061800000
	Cash and cash equivalents cash flow statement at beginning of period			2174400000
	Cash and cash equivalents cash flow statement at end of period			1112600000