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	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	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
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	2025-02-10
Indicate Company website link for updated RPT policy of the Company	https://eicher.in/content/dam/eicher-motors/investor/corporate-governance/codes-and-policies/Policy%20on%20Materiality%20of%20and%20Dealing%20with%20Related%20PartyTransactions.pdf
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	51066000000	184514600000
	Other income	3538400000	14086500000
	Total income	54604400000	198601100000
2	Expenses
(a)	Cost of materials consumed	26806400000	99263000000
(b)	Purchases of stock-in-trade	596400000	2350200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1205200000	-397300000
(d)	Employee benefit expense	3203300000	12790400000
(e)	Finance costs	86000000	240000000
(f)	Depreciation, depletion and amortisation expense	1885100000	6840900000
(f)	Other Expenses
1	Other Expenses	6646100000	22828300000
	Total other expenses	6646100000	22828300000
	Total expenses	40428500000	143915500000
3	Total profit before exceptional items and tax	14175900000	54685600000
4	Exceptional items	0	0
5	Total profit before tax	14175900000	54685600000
6	Tax expense
7	Current tax	3044200000	11191300000
8	Deferred tax	-119600000	701700000
9	Total tax expenses	2924600000	11893000000
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	11251300000	42792600000
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	11251300000	42792600000
17	Other comprehensive income net of taxes	-2366700000	-2198400000
18	Total Comprehensive Income for the period	8884600000	40594200000
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	274200000	274200000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		184724200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	41.04	156.15
	Diluted earnings (loss) per share from continuing operations	40.95	155.8
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	41.04	156.15
	Diluted earnings (loss) per share from continuing and discontinued operations	40.95	155.8
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	24473900000
	Capital work-in-progress	956000000
	Investment property	0
	Goodwill	0
	Other intangible assets	8871500000
	Intangible assets under development	3811700000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	111795600000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	20681700000
	Total non-current financial assets	132477300000
	Deferred tax assets (net)	0
	Other non-current assets	2392000000
	Total non-current assets	172982400000
2	Current assets
	Inventories	11057100000
	Current financial asset
	Current investments	8475500000
	Trade receivables, current	10810800000
	Cash and cash equivalents	1172200000
	Bank balance other than cash and cash equivalents	440500000
	Loans, current	0
	Other current financial assets	33189000000
	Total current financial assets	54088000000
	Current tax assets (net)	0
	Other current assets	2736500000
	Total current assets	67881600000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	240864000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	274200000
	Other equity	184724200000
	Total equity attributable to owners of parent	184998400000
	Non controlling interest
	Total equity	184998400000
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	860400000
	Total non-current financial liabilities	2704000000
	Provisions, non-current	1923500000
	Deferred tax liabilities (net)	5205300000
	Deferred government grants, Non-current	1232000000
	Other non-current liabilities	4636400000
	Total non-current liabilities	15701200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	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	24054900000
	Total Trade payable	24456000000
	Other current financial liabilities	3680600000
	Total current financial liabilities	28136600000
	Other current liabilities	8025000000
	Provisions, current	1213700000
	Current tax liabilities (Net)	2384300000
	Deferred government grants, Current	404800000
	Total current liabilities	40164400000
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	55865600000
	Total equity and liabilites	240864000000
	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	Re-measurement gains/(losses) on defined benefit plans	-37400000	-97200000
2	Change in fair value of equity instruments	-3017300000	-3017300000
	Total Amount of items that will not be reclassified to profit and loss	-3054700000	-3114500000
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	214900000	347500000
2	Net gain/(loss) on debt instruments through other comprehensive income	115300000	267400000
	Total Amount of items that will be reclassified to profit and loss	330200000	614900000
4	Income tax relating to items that will be reclassified to profit or loss	83100000	154800000
5	Total Other comprehensive income	-2366700000	-2198400000

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			54685600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			240000000
	Adjustments for decrease (increase) in inventories			-370800000
	Adjustments for decrease (increase) in trade receivables, current			-5013300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-427300000
	Adjustments for decrease (increase) in other non-current assets			65100000
	Adjustments for other financial assets, non-current			-32500000
	Adjustments for other financial assets, current			-41100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			4178500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1387700000
	Adjustments for increase (decrease) in other non-current liabilities			276100000
	Adjustments for depreciation and amortisation expense			6840900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			132000000
	Adjustments for provisions, non-current			140200000
	Adjustments for other financial liabilities, current			61700000
	Adjustments for other financial liabilities, non-current			141100000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			1360000000
	Adjustments for interest income			3177700000
	Adjustments for share-based payments			0
	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			100200000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-5593500000
	Net cash flows from (used in) operations			49092100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			10792700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			38299400000
	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			53000000
	Purchase of property, plant and equipment			10101600000
	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			1884000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			122600000
	Net cash flows from (used in) investing activities	-24779400000
	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			162200000
	Repayments of borrowings			0
	Payments of lease liabilities			237600000
	Dividends paid			13974500000
	Interest paid			64300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-13147300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			372700000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			347500000
	Net increase (decrease) in cash and cash equivalents			720200000
	Cash and cash equivalents cash flow statement at beginning of period			452000000
	Cash and cash equivalents cash flow statement at end of period			1172200000