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	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	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

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	4029908000	17744771000
	Other income	57248000	269907000
	Total income	4087156000	18014678000
2	Expenses
(a)	Cost of materials consumed	3478811000	16525638000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	136827000	-267089000
(d)	Employee benefit expense	43105000	182424000
(e)	Finance costs	29347000	101559000
(f)	Depreciation, depletion and amortisation expense	3193000	11607000
(f)	Other Expenses
1	Service Charges Reimbersement	81787000	302585000
2	Advertising Promotional Expenses	27517000	38448000
3	Royalty Expense	16425000	58755000
4	Commission Paid	13978000	34490000
5	Service Expenses	13627000	49978000
6	Reimbersement of Expenses	12117000	49561000
7	Directors Remuneration	10032000	22879000
8	Clearing Charges-Export	9115000	54159000
9	Rent Rates & Taxes	8539000	30694000
10	Other Expenses	44445000	203540000
	Total other expenses	237582000	845089000
	Total expenses	3928865000	17399228000
3	Total profit before exceptional items and tax	158291000	615450000
4	Exceptional items	0	0
5	Total profit before tax	158291000	615450000
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	137301000	531110000
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	137301000	531110000
17	Other comprehensive income net of taxes	684000	-449000
18	Total Comprehensive Income for the period	137985000	530661000
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	0	0
	Face value of equity share capital	0	0
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	8.4	32.18
	Diluted earnings (loss) per share from continuing operations	8.4	32.18
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	8.4	32.18
	Diluted earnings (loss) per share from continuing and discontinued operations	8.4	32.18
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	82478000
	Capital work-in-progress	21464000
	Investment property
	Goodwill	0
	Other intangible assets	872000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	28058000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets
	Total non-current financial assets	28058000
	Deferred tax assets (net)	4588000
	Other non-current assets
	Total non-current assets	137460000
2	Current assets
	Inventories	1057132000
	Current financial asset
	Current investments	0
	Trade receivables, current	2377698000
	Cash and cash equivalents	438766000
	Bank balance other than cash and cash equivalents	113561000
	Loans, current	0
	Other current financial assets	52998000
	Total current financial assets	2983023000
	Current tax assets (net)
	Other current assets	1139835000
	Total current assets	5179990000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	5317450000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	150167000
	Other equity	2789964000
	Total equity attributable to owners of parent	2940131000
	Non controlling interest	152425000
	Total equity	3092556000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	22740000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	11445000
	Total non-current financial liabilities	34185000
	Provisions, non-current	0
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	34185000
	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	1234280000
	Total Trade payable	1353481000
	Other current financial liabilities	66315000
	Total current financial liabilities	2115102000
	Other current liabilities	60858000
	Provisions, current	5248000
	Current tax liabilities (Net)	9501000
	Deferred government grants, Current
	Total current liabilities	2190709000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	2224894000
	Total equity and liabilites	5317450000
	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	Enterprise Business	2566578000	12059529000
2	Fast Moving Social-Media Gadgets	1099899000	3853635000
3	Fast Moving Electronic Goods	3849000	11178000
4	Fast Moving Consumer Technology	359582000	1820429000
	Total Segment Revenue	4029908000	17744771000
	Less: Inter segment revenue
	Revenue from operations	4029908000	17744771000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Enterprise Business	96189000	254092000
2	Fast Moving Social-Media Gadgets	289495000	1057199000
3	Fast Moving Electronic Goods	2089000	1456000
4	Fast Moving Consumer Technology	26497000	173476000
	Total Profit before tax	414270000	1486223000
	i. Finance cost	29347000	29347000
	ii. Other Unallocable Expenditure net off Unallocable income	226632000	226632000
	Profit before tax	158291000	615451000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Enterprise Business	1389295000	1389295000
2	Fast Moving Social-Media Gadgets	1396031000	1396031000
3	Fast Moving Electronic Goods	5924000	5924000
4	Fast Moving Consumer Technology	402188000	402188000
	Total Segment Asset	3193438000	3193438000
	Un-allocable Assets	0	0
	Net Segment Asset	3193438000	3193438000
4	Segment Liabilities
	Segment Liabilities
1	Enterprise Business	472315000	472315000
2	Fast Moving Social-Media Gadgets	-112454000	-112454000
3	Fast Moving Electronic Goods	-3548000	-3548000
4	Fast Moving Consumer Technology	97162000	97162000
	Total Segment Liabilities	453475000	453475000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	453475000	453475000
	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
	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
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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			615450000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			79283000
	Adjustments for decrease (increase) in inventories			-267089000
	Adjustments for decrease (increase) in trade receivables, current			-907474000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-90266000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			2886000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			880427000
	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			0
	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			0
	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)			-290626000
	Net cash flows from (used in) operations			324824000
	Dividends received			0
	Interest paid			0
	Interest received			-7102000
	Income taxes paid (refund)			99130000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			218592000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			-37561000
	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			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			6502000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-72837000
	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			304763000
	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			32550000
	Repayments of borrowings			50092000
	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			200817000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			346572000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			20221000
	Net increase (decrease) in cash and cash equivalents			366793000
	Cash and cash equivalents cash flow statement at beginning of period			71973000
	Cash and cash equivalents cash flow statement at end of period			438766000