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	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	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

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	43354200000	172378500000
	Other income	435300000	1128000000
	Total income	43789500000	173506500000
2	Expenses
(a)	Cost of materials consumed	30353900000	116973000000
(b)	Purchases of stock-in-trade	195100000	1196200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1186900000	-2195000000
(d)	Employee benefit expense	3217000000	12963100000
(e)	Finance costs	348600000	1530300000
(f)	Depreciation, depletion and amortisation expense	1476400000	5823400000
(f)	Other Expenses
1	Other Expenses	6495700000	25460900000
	Total other expenses	6495700000	25460900000
	Total expenses	40899800000	161751900000
3	Total profit before exceptional items and tax	2889700000	11754600000
4	Exceptional items	0	0
5	Total profit before tax	2889700000	11754600000
6	Tax expense
7	Current tax	894100000	3944100000
8	Deferred tax	122000000	-189500000
9	Total tax expenses	1016100000	3754600000
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	1873600000	8000000000
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	5500000	5000000
16	Total profit (loss) for period	1879100000	8005000000
17	Other comprehensive income net of taxes	5046200000	4021200000
18	Total Comprehensive Income for the period	6925300000	12026200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1868700000	7950200000
	Total profit or loss, attributable to non-controlling interests	10400000	10400000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	6914900000	11971400000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	10400000	54800000
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		138284800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.2	9.35
	Diluted earnings (loss) per share from continuing operations	2.2	9.35
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	2.2	9.35
	Diluted earnings (loss) per share from continuing and discontinued operations	2.2	9.35
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. Revenue from operations is net of trade discounts trade incentives. n2. The Groups business activity falls within single operating segment of Storage Batteries and Allied Product. Hence no separate segment information is disclosed. 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. n4. 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	38536300000
	Capital work-in-progress	34260500000
	Investment property	0
	Goodwill	458200000
	Other intangible assets	358900000
	Intangible assets under development	2173600000
	Biological assets other than bearer plants
	Investments accounted for using equity method	276600000
	Non-current financial assets
	Non-current investments	61220300000
	Trade receivables, non-current	5900000
	Loans, non-current	1900000
	Other non-current financial assets	434400000
	Total non-current financial assets	61662500000
	Deferred tax assets (net)	66500000
	Other non-current assets	3862800000
	Total non-current assets	141655900000
2	Current assets
	Inventories	45649000000
	Current financial asset
	Current investments	3182700000
	Trade receivables, current	16863900000
	Cash and cash equivalents	1808200000
	Bank balance other than cash and cash equivalents	72000000
	Loans, current	3400000
	Other current financial assets	767200000
	Total current financial assets	22697400000
	Current tax assets (net)	266900000
	Other current assets	3522900000
	Total current assets	72136200000
3	Non-current assets classified as held for sale	171200000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	213963300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	850000000
	Other equity	138284800000
	Total equity attributable to owners of parent	139134800000
	Non controlling interest	206400000
	Total equity	139341200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	9430700000
	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	118900000
	Total Trade payable	118900000
	Other non-current financial liabilities	5131600000
	Total non-current financial liabilities	14681200000
	Provisions, non-current	1008900000
	Deferred tax liabilities (net)	128300000
	Deferred government grants, Non-current
	Other non-current liabilities	0
	Total non-current liabilities	15818400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	6181000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1516500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	31933100000
	Total Trade payable	33449600000
	Other current financial liabilities	10080000000
	Total current financial liabilities	49710600000
	Other current liabilities	5066500000
	Provisions, current	3990000000
	Current tax liabilities (Net)	36600000
	Deferred government grants, Current
	Total current liabilities	58803700000
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	74622100000
	Total equity and liabilites	213963300000
	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	Items that will not be reclassified to profit or loss	5872100000	4422400000
	Total Amount of items that will not be reclassified to profit and loss	5872100000	4422400000
2	Income tax relating to items that will not be reclassified to profit or loss	837000000	449400000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	11100000	48200000
	Total Amount of items that will be reclassified to profit and loss	11100000	48200000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	5046200000	4021200000

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			11754600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1530300000
	Adjustments for decrease (increase) in inventories			-6963700000
	Adjustments for decrease (increase) in trade receivables, current			-3038500000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1538700000
	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			0
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			9732200000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			5823400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			15000000
	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			6600000
	Adjustments for dividend income			486100000
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-217700000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-111700000
	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)			4751100000
	Net cash flows from (used in) operations			16505700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			3776700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			12729000000
	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			19412200000
	Other cash payments to acquire equity or debt instruments of other entities			19694700000
	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			233300000
	Purchase of property, plant and equipment			19487200000
	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			200100000
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2900000
	Net cash flows from (used in) investing activities	-19339200000
	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			10141900000
	Repayments of borrowings			1644400000
	Payments of lease liabilities			528000000
	Dividends paid			1700000000
	Interest paid			1123300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			5146200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1464000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			42300000
	Net increase (decrease) in cash and cash equivalents			-1421700000
	Cash and cash equivalents cash flow statement at beginning of period			3229900000
	Cash and cash equivalents cash flow statement at end of period			1808200000