Integrated Filing — IndAS

General information about company
Scrip Code	533267
NSE Symbol	CANTABIL
MSEI Symbol	NOTLISTED
ISIN	INE068L01024
Name of company	CANTABIL RETAIL INDIA 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-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	Retail
Start date and time of board meeting	15-May-2025   12:00:00
End date and time of board meeting	15-May-2025   16:30:00
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	2025-02-10
Indicate Company website link for updated RPT policy of the Company	https://cantabilinternational.com/Downloads/Related%20Party%20Transaction%20Policy.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	2190264000	7210673000
	Other income	34618000	84472000
	Total income	2224882000	7295145000
2	Expenses
(a)	Cost of materials consumed	351951000	1316432000
(b)	Purchases of stock-in-trade	331710000	1305926000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	108916000	-485817000
(d)	Employee benefit expense	383791000	1432163000
(e)	Finance costs	93755000	350324000
(f)	Depreciation, depletion and amortisation expense	227951000	802408000
(f)	Other Expenses
1	Other Expenses	427529000	1591603000
	Total other expenses	427529000	1591603000
	Total expenses	1925603000	6313039000
3	Total profit before exceptional items and tax	299279000	982106000
4	Exceptional items	0	0
5	Total profit before tax	299279000	982106000
6	Tax expense
7	Current tax	74036000	286249000
8	Deferred tax	94000	-52774000
9	Total tax expenses	74130000	233475000
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	225149000	748631000
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	225149000	748631000
17	Other comprehensive income net of taxes	-2696000	1373000
18	Total Comprehensive Income for the period	222453000	750004000
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	167276000	167276000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		3763678000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.69	8.95
	Diluted earnings (loss) per share from continuing operations	2.69	8.95
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	2.69	8.95
	Diluted earnings (loss) per share from continuing and discontinued operations	2.69	8.95
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	1386664000
	Capital work-in-progress	467571000
	Investment property	45028000
	Goodwill	0
	Other intangible assets	3644783000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	857000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	190373000
	Total non-current financial assets	191230000
	Deferred tax assets (net)	280872000
	Other non-current assets	20392000
	Total non-current assets	6036540000
2	Current assets
	Inventories	2791048000
	Current financial asset
	Current investments	51162000
	Trade receivables, current	134090000
	Cash and cash equivalents	279206000
	Bank balance other than cash and cash equivalents	533000
	Loans, current	0
	Other current financial assets	30480000
	Total current financial assets	495471000
	Current tax assets (net)	0
	Other current assets	88511000
	Total current assets	3375030000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	9411570000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	167276000
	Other equity	3763678000
	Total equity attributable to owners of parent	3930954000
	Non controlling interest
	Total equity	3930954000
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	0
	Total Trade payable	0
	Other non-current financial liabilities	3719618000
	Total non-current financial liabilities	3719618000
	Provisions, non-current	89699000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	81234000
	Total non-current liabilities	3890551000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	293470000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	388733000
	Total Trade payable	682203000
	Other current financial liabilities	773460000
	Total current financial liabilities	1455663000
	Other current liabilities	72734000
	Provisions, current	50361000
	Current tax liabilities (Net)	11307000
	Deferred government grants, Current	0
	Total current liabilities	1590065000
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	5480616000
	Total equity and liabilites	9411570000
	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	Remeasurement (loss)/gain on defined benefit plan	-3603000	1835000
	Total Amount of items that will not be reclassified to profit and loss	-3603000	1835000
2	Income tax relating to items that will not be reclassified to profit or loss	-907000	462000
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	-2696000	1373000

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			982106000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			350324000
	Adjustments for decrease (increase) in inventories			-490752000
	Adjustments for decrease (increase) in trade receivables, current			6895000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-19422000
	Adjustments for decrease (increase) in other non-current assets			1630000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-682000
	Adjustments for other bank balances			-287000
	Adjustments for increase (decrease) in trade payables, current			108336000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-4701000
	Adjustments for increase (decrease) in other non-current liabilities			-5206000
	Adjustments for depreciation and amortisation expense			802408000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			4089000
	Adjustments for provisions, non-current			15178000
	Adjustments for other financial liabilities, current			45504000
	Adjustments for other financial liabilities, non-current			11314000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			32671000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-1105000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-1587000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			5008000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			794273000
	Net cash flows from (used in) operations			1776379000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			271583000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1504796000
	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			3992000
	Purchase of property, plant and equipment			487332000
	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			103418000
	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			0
	Interest received			3419000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1343000
	Net cash flows from (used in) investing activities	-581996000
	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			97502000
	Payments of lease liabilities			832180000
	Dividends paid			83639000
	Interest paid			11200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1024521000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-101721000
	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			-101721000
	Cash and cash equivalents cash flow statement at beginning of period			380927000
	Cash and cash equivalents cash flow statement at end of period			279206000