Integrated Filing — IndAS

General information about company
Scrip Code	544046
NSE Symbol	INOXINDIA
MSEI Symbol	NOTLISTED
ISIN	INE616N01034
Name of company	INOX 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	09-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	Single segment
Description of single segment	MANUFACTURER OF CYROGENIC TANKS
Start date and time of board meeting	15-May-2025   16:53:00
End date and time of board meeting	15-May-2025   17:10:00
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	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	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	3693978000	13059976000
	Other income	131368000	406669000
	Total income	3825346000	13466645000
2	Expenses
(a)	Cost of materials consumed	1821474000	5860624000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-258657000	-91040000
(d)	Employee benefit expense	293943000	1100463000
(e)	Finance costs	11729000	85446000
(f)	Depreciation, depletion and amortisation expense	71374000	250608000
(f)	Other Expenses
1	Manufacturing Labour Charges	244433000	881568000
2	Consumption of Stores and Spares (including consumbales)	162643000	518650000
3	Freight and forwarding expense	127449000	421630000
4	Legal & Professional Expenses	73557000	226786000
5	Site Erection Expenses	76142000	211898000
6	Travelling & Conveyance	51507000	188156000
7	Testing & Inspection Charges	49449000	152143000
8	Sales Commission	44414000	102060000
9	Power and fuel	26778000	121027000
10	Miscellaneous Expenses	164271000	519110000
	Total other expenses	1020643000	3343028000
	Total expenses	2960506000	10549129000
3	Total profit before exceptional items and tax	864840000	2917516000
4	Exceptional items	0	71725000
5	Total profit before tax	864840000	2989241000
6	Tax expense
7	Current tax	194710000	691156000
8	Deferred tax	14998000	37799000
9	Total tax expenses	209708000	728955000
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	655132000	2260286000
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	655132000	2260286000
17	Other comprehensive income net of taxes	3101000	-20316000
18	Total Comprehensive Income for the period	658233000	2239970000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	655132000	2260286000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	658233000	2239970000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	181527000	181527000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		8555399000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.22	24.9
	Diluted earnings (loss) per share from continuing operations	7.2	24.83
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	7.22	24.9
	Diluted earnings (loss) per share from continuing and discontinued operations	7.2	24.83
24	Debt equity ratio	0.0004	0.0004
25	Debt service coverage ratio	0.4107	0.214
26	Interest service coverage ratio	0.75	0.3575
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	3495223000
	Capital work-in-progress	41946000
	Investment property	0
	Goodwill	0
	Other intangible assets	98297000
	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	1696000
	Trade receivables, non-current	0
	Loans, non-current	2759000
	Other non-current financial assets	58441000
	Total non-current financial assets	62896000
	Deferred tax assets (net)	17377000
	Other non-current assets	91792000
	Total non-current assets	3807531000
2	Current assets
	Inventories	4929929000
	Current financial asset
	Current investments	2670042000
	Trade receivables, current	2516390000
	Cash and cash equivalents	35146000
	Bank balance other than cash and cash equivalents	200172000
	Loans, current	9132000
	Other current financial assets	1757731000
	Total current financial assets	7188613000
	Current tax assets (net)	0
	Other current assets	531272000
	Total current assets	12649814000
3	Non-current assets classified as held for sale	96058000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	16553403000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	181527000
	Other equity	8555399000
	Total equity attributable to owners of parent	8736926000
	Non controlling interest
	Total equity	8736926000
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
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	5568000
	Total non-current financial liabilities	5568000
	Provisions, non-current	80104000
	Deferred tax liabilities (net)	137012000
	Deferred government grants, Non-current	0
	Other non-current liabilities	67721000
	Total non-current liabilities	290405000
	Current liabilities
	Current financial liabilities
	Borrowings, current	330997000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	310107000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1072383000
	Total Trade payable	1382490000
	Other current financial liabilities	751596000
	Total current financial liabilities	2465083000
	Other current liabilities	4442494000
	Provisions, current	564216000
	Current tax liabilities (Net)	54279000
	Deferred government grants, Current	0
	Total current liabilities	7526072000
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	7816477000
	Total equity and liabilites	16553403000
	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)
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Net (loss)/gain due to Foreign Currency Translation differences	6119000	-13054000
2	Re-measurement Gain/(Loss) on Defined Benefit Plans	-4033000	-9704000
	Total Amount of items that will not be reclassified to profit and loss	2086000	-22758000
2	Income tax relating to items that will not be reclassified to profit or loss	-1015000	-2442000
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	3101000	-20316000

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			2989241000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			85446000
	Adjustments for decrease (increase) in inventories			-676918000
	Adjustments for decrease (increase) in trade receivables, current			-781066000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-35028000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-1536564000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			140660000
	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			250608000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-55212000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			290602000
	Adjustments for other financial liabilities, non-current			1405546000
	Adjustments for unrealised foreign exchange losses gains			-4922000
	Adjustments for dividend income			0
	Adjustments for interest income			14910000
	Adjustments for share-based payments			6278000
	Adjustments for fair value losses (gains)			-206286000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			2962000
	Other adjustments to reconcile profit (loss)			85375000
	Other adjustments for non-cash items			-94280000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1137709000
	Net cash flows from (used in) operations			1851532000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			632016000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1219516000
	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			0
	Purchase of property, plant and equipment			1250227000
	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			1031529000
	Purchase of other long-term assets			1187489000
	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			14326000
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-1391861000
	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			282269000
	Repayments of borrowings			0
	Payments of lease liabilities			26730000
	Dividends paid			0
	Interest paid			84010000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			171529000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-816000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-13523000
	Net increase (decrease) in cash and cash equivalents			-14339000
	Cash and cash equivalents cash flow statement at beginning of period			49485000
	Cash and cash equivalents cash flow statement at end of period			35146000