Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	CREATIVE
MSEI Symbol	NOTLISTED
ISIN	INE985W01018
Name of company	Creative Newtech 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	08-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	Multi segment
Description of single segment
Start date and time of board meeting	15-May-2025   11:30:00
End date and time of board meeting	15-May-2025   16:00:00
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	2025-03-31
Indicate Company website link for updated RPT policy of the Company	www.creativenewtech.com
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?	Yes
No. of times funds raised during the quarter	2
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	Yes

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	3517064000	16385480000
	Other income	57247000	269906000
	Total income	3574311000	16655386000
2	Expenses
(a)	Cost of materials consumed	3222429000	15907857000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	106612000	-184005000
(d)	Employee benefit expense	35670000	158185000
(e)	Finance costs	28866000	99486000
(f)	Depreciation, depletion and amortisation expense	3193000	11607000
(f)	Other Expenses
1	Commission Paid	13978000	34490000
2	Service Expenses	13627000	49978000
3	Sales Promotion	11639000	56408000
4	Directors Remuneration	10032000	22879000
5	Rent Rates & Taxes	8539000	30694000
6	Consultancy Fees	7179000	45072000
7	CSR Expenditure	5500000	5500000
8	Clearing Charges-Export	5371000	26436000
9	Travelling Expenses (Foreign)	2131000	4808000
10	Other Expenses	13848000	46007000
	Total other expenses	91844000	322272000
	Total expenses	3488614000	16315402000
3	Total profit before exceptional items and tax	85697000	339984000
4	Exceptional items	0	0
5	Total profit before tax	85697000	339984000
6	Tax expense
7	Current tax	21568000	85567000
8	Deferred tax	-578000	-1227000
9	Total tax expenses	20990000	84340000
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	64707000	255644000
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	64707000	255644000
17	Other comprehensive income net of taxes	684000	-449000
18	Total Comprehensive Income for the period	65391000	255195000
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	15017000	15017000
	Face value of equity share capital	1501.67	1501.67
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.51	17.82
	Diluted earnings (loss) per share from continuing operations	4.51	17.82
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	4.51	17.82
	Diluted earnings (loss) per share from continuing and discontinued operations	4.51	17.82
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	82478000
	Capital work-in-progress	21464000
	Investment property	0
	Goodwill	0
	Other intangible assets	872000
	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	351461000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	0
	Total non-current financial assets	351461000
	Deferred tax assets (net)	4588000
	Other non-current assets	0
	Total non-current assets	460863000
2	Current assets
	Inventories	839880000
	Current financial asset
	Current investments	0
	Trade receivables, current	2087120000
	Cash and cash equivalents	337629000
	Bank balance other than cash and cash equivalents	113561000
	Loans, current	0
	Other current financial assets	0
	Total current financial assets	2538310000
	Current tax assets (net)	789606000
	Other current assets	52999000
	Total current assets	4220795000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4681658000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	150167000
	Other equity	2510080000
	Total equity attributable to owners of parent	2660247000
	Non controlling interest
	Total equity	2660247000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	22631000
	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	11445000
	Total non-current financial liabilities	34076000
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	34076000
	Current liabilities
	Current financial liabilities
	Borrowings, current	695306000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	119201000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1060961000
	Total Trade payable	1180162000
	Other current financial liabilities	66315000
	Total current financial liabilities	1941783000
	Other current liabilities	30803000
	Provisions, current	5248000
	Current tax liabilities (Net)	9501000
	Deferred government grants, Current	0
	Total current liabilities	1987335000
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	2021411000
	Total equity and liabilites	4681658000
	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)
1	Enterprise Business	2566577000	12058779000
2	Fast Moving Social-Media Gadgets	587088000	2498425000
3	Fast Moving Electronic Goods	3849000	11178000
4	Fast Moving Consumer Technology	359556000	1817098000
	Total Segment Revenue	3517070000	16385480000
	Less: Inter segment revenue
	Revenue from operations	3517070000	16385480000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Enterprise Business	96091000	251966000
2	Fast Moving Social-Media Gadgets	63346000	234763000
3	Fast Moving Electronic Goods	2089000	1456000
4	Fast Moving Consumer Technology	26497000	173443000
	Total Profit before tax	188023000	661628000
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	188023000	661628000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Enterprise Business	1484060000	1484060000
2	Fast Moving Social-Media Gadgets	1021586000	1021586000
3	Fast Moving Electronic Goods	5924000	5924000
4	Fast Moving Consumer Technology	395610000	395610000
	Total Segment Asset	2907180000	2907180000
	Un-allocable Assets	0	0
	Net Segment Asset	2907180000	2907180000
4	Segment Liabilities
	Segment Liabilities
1	Enterprise Business	567715000	567715000
2	Fast Moving Social-Media Gadgets	82232000	82232000
3	Fast Moving Electronic Goods	-3548000	-3548000
4	Fast Moving Consumer Technology	99322000	99322000
	Total Segment Liabilities	745721000	745721000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	745721000	745721000
	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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	-684000	449000
5	Total Other comprehensive income	684000	-449000

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			339984000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			79283000
	Adjustments for decrease (increase) in inventories			-184005000
	Adjustments for decrease (increase) in trade receivables, current			-914863000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			109257000
	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			802643000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			11607000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			2286000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			6501000
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-100293000
	Net cash flows from (used in) operations			239691000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			99130000
	Other inflows (outflows) of cash			-600000
	Net cash flows from (used in) operating activities			139961000
	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			40415000
	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			0
	Purchase of property, plant and equipment			0
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			-28166000
	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			-13612000
	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			6501000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-75692000
	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			304763000
	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			14454000
	Payments of lease liabilities			0
	Dividends paid			7121000
	Interest paid			79283000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			203905000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			268174000
	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			268174000
	Cash and cash equivalents cash flow statement at beginning of period			69455000
	Cash and cash equivalents cash flow statement at end of period			337629000

Signatory Details
Name of signatory	Tejas Doshi
Designation of person	Company Secretary and Compliance Officer
Place	Mumbai
Date	15-May-2025