Integrated Filing — IndAS

General information about company
Scrip Code	523385
NSE Symbol	NILKAMAL
MSEI Symbol	NOTLISTED
ISIN	INE310A01015
Name of company	NILKAMAL 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	07-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	Multi segment
Description of single segment
Start date and time of board meeting	14-May-2025   17:30:00
End date and time of board meeting	14-May-2025   19:10:00
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	8940098000	33127406000
	Other income	22113000	116850000
	Total income	8962211000	33244256000
2	Expenses
(a)	Cost of materials consumed	3768860000	14015936000
(b)	Purchases of stock-in-trade	1395858000	5293893000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-47001000	-476933000
(d)	Employee benefit expense	722738000	2784951000
(e)	Finance costs	112592000	407721000
(f)	Depreciation, depletion and amortisation expense	310941000	1201200000
(f)	Other Expenses
1	Other Expenses	2247641000	8686033000
	Total other expenses	2247641000	8686033000
	Total expenses	8511629000	31912801000
3	Total profit before exceptional items and tax	450582000	1331455000
4	Exceptional items	0	0
5	Total profit before tax	450582000	1331455000
6	Tax expense
7	Current tax	123867000	347533000
8	Deferred tax	-3948000	-771900000
9	Total tax expenses	119919000	-424367000
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	330663000	1755822000
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	11584000	76412000
16	Total profit (loss) for period	342247000	1832234000
17	Other comprehensive income net of taxes	-13114000	6971000
18	Total Comprehensive Income for the period	329133000	1839205000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	341276000	1064266000
	Total profit or loss, attributable to non-controlling interests	971000	971000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	328162000	1071237000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	971000	3787000
21	Details of equity share capital
	Paid-up equity share capital	149225000	149225000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		14722734000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	22.87	71.32
	Diluted earnings (loss) per share from continuing operations	22.87	71.32
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	22.87	71.32
	Diluted earnings (loss) per share from continuing and discontinued operations	22.87	71.32
24	Debt equity ratio	0.0025	0.0025
25	Debt service coverage ratio	0.083	0.0438
26	Interest service coverage ratio	0.1088	0.1056
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	9295345000
	Capital work-in-progress	748297000
	Investment property	0
	Goodwill	67560000
	Other intangible assets	1084000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	432658000
	Non-current financial assets
	Non-current investments	18453000
	Trade receivables, non-current	38275000
	Loans, non-current	0
	Other non-current financial assets	343895000
	Total non-current financial assets	400623000
	Deferred tax assets (net)	0
	Other non-current assets	408432000
	Total non-current assets	11353999000
2	Current assets
	Inventories	6886157000
	Current financial asset
	Current investments	15538000
	Trade receivables, current	4622349000
	Cash and cash equivalents	1389675000
	Bank balance other than cash and cash equivalents	5140000
	Loans, current	0
	Other current financial assets	443892000
	Total current financial assets	6476594000
	Current tax assets (net)	21386000
	Other current assets	706153000
	Total current assets	14090290000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	25444289000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	149225000
	Other equity	14722734000
	Total equity attributable to owners of parent	14871959000
	Non controlling interest	12929000
	Total equity	14884888000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2065014000
	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	2129218000
	Total non-current financial liabilities	4194232000
	Provisions, non-current	84481000
	Deferred tax liabilities (net)	146826000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	4425539000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1660579000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	191112000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2780756000
	Total Trade payable	2971868000
	Other current financial liabilities	503536000
	Total current financial liabilities	5135983000
	Other current liabilities	770800000
	Provisions, current	162901000
	Current tax liabilities (Net)	64178000
	Deferred government grants, Current	0
	Total current liabilities	6133862000
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	10559401000
	Total equity and liabilites	25444289000
	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)
1	Business to Business	8124908000	29618358000
2	Retail and Ecommerce	815190000	3509048000
	Total Segment Revenue	8940098000	33127406000
	Less: Inter segment revenue	0	0
	Revenue from operations	8940098000	33127406000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Business to Business	726813000	2217184000
2	Retail and Ecommerce	-121873000	-345001000
	Total Profit before tax	604940000	1872183000
	i. Finance cost	112592000	112592000
	ii. Other Unallocable Expenditure net off Unallocable income	41766000	41766000
	Profit before tax	450582000	1331455000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Business to Business	0	0
2	Retail and Ecommerce	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	Business to Business	0	0
2	Retail and Ecommerce	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	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	Remeasurement of Defined liability/(asset)	3182000	3182000
2	Share of Other Comrehensive Income in Joint Venture	-38000	-227000
	Total Amount of items that will not be reclassified to profit and loss	3144000	2955000
2	Income tax relating to items that will not be reclassified to profit or loss	801000	801000
3	Amount of items that will be reclassified to profit and loss
1	Effective Portion of cashflow Hedge reserve	-19114000	1444000
	Total Amount of items that will be reclassified to profit and loss	-19114000	1444000
4	Income tax relating to items that will be reclassified to profit or loss	-3657000	-3373000
5	Total Other comprehensive income	-13114000	6971000

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			1331455000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			407721000
	Adjustments for decrease (increase) in inventories			-927412000
	Adjustments for decrease (increase) in trade receivables, current			-10652000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-229392000
	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			819495000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			291750000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1201200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	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			-2684000
	Adjustments for dividend income			648000
	Adjustments for interest income			94504000
	Adjustments for share-based payments			0
	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			15433000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1470307000
	Net cash flows from (used in) operations			2801762000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			327244000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2474518000
	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			25445000
	Purchase of property, plant and equipment			2702516000
	Proceeds from sales of investment property			342897000
	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			648000
	Interest received			81672000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-2251854000
	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			-500000000
	Proceeds from borrowings			2051578000
	Repayments of borrowings			298600000
	Payments of lease liabilities			344088000
	Dividends paid			298451000
	Interest paid			274755000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			335684000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			558348000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			11951000
	Net increase (decrease) in cash and cash equivalents			570299000
	Cash and cash equivalents cash flow statement at beginning of period			819376000
	Cash and cash equivalents cash flow statement at end of period			1389675000