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	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	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
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	2025-05-15
Indicate Company website link for updated RPT policy of the Company	https://inoxcva.com/pdf/Policy_on_Materiality_of_Related_Party_Transactions.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
There is no default of loan

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	3691435000	12962996000
	Other income	121345000	390813000
	Total income	3812780000	13353809000
2	Expenses
(a)	Cost of materials consumed	1752873000	5748323000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-178316000	-14327000
(d)	Employee benefit expense	283365000	1049870000
(e)	Finance costs	12410000	81409000
(f)	Depreciation, depletion and amortisation expense	67942000	237581000
(f)	Other Expenses
1	Contract Labour Charges	244434000	881469000
2	Consumption of Stores and Spares (including consumbales)	161812000	517483000
3	Freight and forwarding expense	127375000	421031000
4	Site Erection Expenses	76142000	214614000
5	Legal & Professional Expenses	67494000	177791000
6	Travelling & Conveyance	44438000	170283000
7	Testing & Inspection Charges	49449000	152143000
8	Sales Commission	60010000	140465000
9	Power and fuel	26401000	119232000
10	Miscellaneous Expenses	156792000	524890000
	Total other expenses	1014347000	3319401000
	Total expenses	2952621000	10422257000
3	Total profit before exceptional items and tax	860159000	2931552000
4	Exceptional items	0	71725000
5	Total profit before tax	860159000	3003277000
6	Tax expense
7	Current tax	194710000	691156000
8	Deferred tax	14127000	61312000
9	Total tax expenses	208837000	752468000
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	651322000	2250809000
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	651322000	2250809000
17	Other comprehensive income net of taxes	-3018000	-7262000
18	Total Comprehensive Income for the period	648304000	2243547000
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	181527000	181527000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		8827301000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.18	24.8
	Diluted earnings (loss) per share from continuing operations	7.16	24.73
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	7.18	24.8
	Diluted earnings (loss) per share from continuing and discontinued operations	7.16	24.73
24	Debt equity ratio	0.0004	0.0004
25	Debt service coverage ratio	0.3532	0.2311
26	Interest service coverage ratio	0.7007	0.378
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	3453671000
	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	445826000
	Trade receivables, non-current	0
	Loans, non-current	26263000
	Other non-current financial assets	58441000
	Total non-current financial assets	530530000
	Deferred tax assets (net)	0
	Other non-current assets	91792000
	Total non-current assets	4216236000
2	Current assets
	Inventories	4711779000
	Current financial asset
	Current investments	2670042000
	Trade receivables, current	2551765000
	Cash and cash equivalents	15580000
	Bank balance other than cash and cash equivalents	42000000
	Loans, current	7932000
	Other current financial assets	1738472000
	Total current financial assets	7025791000
	Current tax assets (net)	0
	Other current assets	483892000
	Total current assets	12221462000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	16437698000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	181527000
	Other equity	8827301000
	Total equity attributable to owners of parent	9008828000
	Non controlling interest
	Total equity	9008828000
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	54838000
	Total non-current financial liabilities	54838000
	Provisions, non-current	80104000
	Deferred tax liabilities (net)	137012000
	Deferred government grants, Non-current	0
	Other non-current liabilities	5568000
	Total non-current liabilities	277522000
	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	1031764000
	Total Trade payable	1341871000
	Other current financial liabilities	19904000
	Total current financial liabilities	1692772000
	Other current liabilities	4844628000
	Provisions, current	559669000
	Current tax liabilities (Net)	54279000
	Deferred government grants, Current	0
	Total current liabilities	7151348000
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	7428870000
	Total equity and liabilites	16437698000
	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	Re-measurement Gain/(Loss) on Defined Benefit Plans	-4033000	-9704000
	Total Amount of items that will not be reclassified to profit and loss	-4033000	-9704000
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	-3018000	-7262000

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			3003277000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			81409000
	Adjustments for decrease (increase) in inventories			-510166000
	Adjustments for decrease (increase) in trade receivables, current			-827670000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			61688000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-1575409000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			71959000
	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			237581000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1126726000
	Adjustments for provisions, non-current			-48805000
	Adjustments for other financial liabilities, current			291516000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-6043000
	Adjustments for dividend income			0
	Adjustments for interest income			10379000
	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			-89001000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1308265000
	Net cash flows from (used in) operations			1695012000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			632870000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1062142000
	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			1257689000
	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			1032206000
	Purchase of other long-term assets			1030000000
	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			4840000
	Interest received			13916000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-1236727000
	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			17123000
	Dividends paid			0
	Interest paid			79973000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			185173000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			10588000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-28000
	Net increase (decrease) in cash and cash equivalents			10560000
	Cash and cash equivalents cash flow statement at beginning of period			5020000
	Cash and cash equivalents cash flow statement at end of period			15580000