Integrated Filing — IndAS

General information about company
Scrip Code	505200
NSE Symbol	EICHERMOT
MSEI Symbol	NOTLISTED
ISIN	INE066A01021
Name of company	EICHER MOTORS 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-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	Automobile products and related components
Start date and time of board meeting	14-May-2025   11:00:00
End date and time of board meeting	14-May-2025   15:40:00
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	52411100000	188703500000
	Other income	3803900000	13049000000
	Total income	56215000000	201752500000
2	Expenses
(a)	Cost of materials consumed	26859700000	99531600000
(b)	Purchases of stock-in-trade	1133500000	5074300000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1275400000	-1635100000
(d)	Employee benefit expense	3492600000	13912300000
(e)	Finance costs	155400000	543400000
(f)	Depreciation, depletion and amortisation expense	2013700000	7293300000
(f)	Other Expenses
1	Other Expenses	7073000000	24700100000
	Total other expenses	7073000000	24700100000
	Total expenses	42003300000	149419900000
3	Total profit before exceptional items and tax	14211700000	52332600000
4	Exceptional items	0	0
5	Total profit before tax	14211700000	52332600000
6	Tax expense
7	Current tax	3045200000	11205400000
8	Deferred tax	24900000	780900000
9	Total tax expenses	3070100000	11986300000
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	11141600000	40346300000
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	2479900000	6998100000
16	Total profit (loss) for period	13621500000	47344400000
17	Other comprehensive income net of taxes	-2308000000	-2303200000
18	Total Comprehensive Income for the period	11313500000	45041200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	13621500000	47344400000
	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	11313500000	45041200000
	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	274200000	274200000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		212690700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	49.69	172.76
	Diluted earnings (loss) per share from continuing operations	49.58	172.37
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	49.69	172.76
	Diluted earnings (loss) per share from continuing and discontinued operations	49.58	172.37
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	25857400000
	Capital work-in-progress	1103000000
	Investment property
	Goodwill	0
	Other intangible assets	8877300000
	Intangible assets under development	3811700000
	Biological assets other than bearer plants
	Investments accounted for using equity method	31408500000
	Non-current financial assets
	Non-current investments	108025000000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	20704000000
	Total non-current financial assets	128729000000
	Deferred tax assets (net)	0
	Other non-current assets	2415600000
	Total non-current assets	202202500000
2	Current assets
	Inventories	15637500000
	Current financial asset
	Current investments	8475500000
	Trade receivables, current	5496400000
	Cash and cash equivalents	2189600000
	Bank balance other than cash and cash equivalents	440500000
	Loans, current	0
	Other current financial assets	33140800000
	Total current financial assets	49742800000
	Current tax assets (net)
	Other current assets	4161300000
	Total current assets	69541600000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	271744100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	274200000
	Other equity	212690700000
	Total equity attributable to owners of parent	212964900000
	Non controlling interest	0
	Total equity	212964900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1843600000
	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	1530500000
	Total non-current financial liabilities	3374100000
	Provisions, non-current	1949100000
	Deferred tax liabilities (net)	4929500000
	Deferred government grants, Non-current	1232000000
	Other non-current liabilities	4636700000
	Total non-current liabilities	16121400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	821100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	401100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	24896400000
	Total Trade payable	25297500000
	Other current financial liabilities	4227000000
	Total current financial liabilities	30345600000
	Other current liabilities	8292600000
	Provisions, current	1228000000
	Current tax liabilities (Net)	2386800000
	Deferred government grants, Current	404800000
	Total current liabilities	42657800000
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	58779200000
	Total equity and liabilites	271744100000
	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	Re-measurement gains/(losses) on defined benefit plans	-37400000	-97200000
2	Change in fair value of equity instruments	-3017300000	-3017300000
3	Share of other comprehensive income / (expense) in joint venture (net of tax)	7500000	-15900000
	Total Amount of items that will not be reclassified to profit and loss	-3047200000	-3130400000
2	Income tax relating to items that will not be reclassified to profit or loss	-440900000	-456000000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating the financial statements of foreign operations	283400000	226600000
2	Net gain/(loss) on debt instruments through other comprehensive income	115300000	267400000
3	Share of other comprehensive income / (expense) in joint venture (net of tax)	-100000	1500000
	Total Amount of items that will be reclassified to profit and loss	398600000	495500000
4	Income tax relating to items that will be reclassified to profit or loss	100300000	124300000
5	Total Other comprehensive income	-2308000000	-2303200000

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			52332600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			543400000
	Adjustments for decrease (increase) in inventories			-1541100000
	Adjustments for decrease (increase) in trade receivables, current			-1759600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1037900000
	Adjustments for decrease (increase) in other non-current assets			65100000
	Adjustments for other financial assets, non-current			-48100000
	Adjustments for other financial assets, current			-41100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			4396200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1271300000
	Adjustments for increase (decrease) in other non-current liabilities			273900000
	Adjustments for depreciation and amortisation expense			7293300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			135300000
	Adjustments for provisions, non-current			152800000
	Adjustments for other financial liabilities, current			98500000
	Adjustments for other financial liabilities, non-current			145000000
	Adjustments for unrealised foreign exchange losses gains			-332200000
	Adjustments for dividend income			0
	Adjustments for interest income			3173200000
	Adjustments for share-based payments			475200000
	Adjustments for fair value losses (gains)			-8734300000
	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			85900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1731600000
	Net cash flows from (used in) operations			50601000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			10801800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			39799200000
	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			50400000
	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			108600000
	Purchase of property, plant and equipment			10393300000
	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			82909900000
	Purchase of other long-term assets			101057700000
	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			1360000000
	Interest received			1879500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			309200000
	Net cash flows from (used in) investing activities	-24833400000
	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			966900000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			381800000
	Repayments of borrowings			431600000
	Payments of lease liabilities			684800000
	Dividends paid			13974500000
	Interest paid			244500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-13986700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			979100000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			226600000
	Net increase (decrease) in cash and cash equivalents			1205700000
	Cash and cash equivalents cash flow statement at beginning of period			983900000
	Cash and cash equivalents cash flow statement at end of period			2189600000