Integrated Filing — IndAS

General information about company
Scrip Code	540153
NSE Symbol	ENDURANCE
MSEI Symbol	NOTLISTED
ISIN	INE913H01037
Name of company	Endurance Technologies 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	25-Mar-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	Auto Components
Start date and time of board meeting	15-May-2025   12:45:00
End date and time of board meeting	15-May-2025   18:50:00
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	29634850000	115608100000
	Other income	346380000	1169740000
	Total income	29981230000	116777840000
2	Expenses
(a)	Cost of materials consumed	15875330000	65048690000
(b)	Purchases of stock-in-trade	237590000	1117530000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	506610000	-135050000
(d)	Employee benefit expense	2637740000	10073490000
(e)	Finance costs	124860000	468110000
(f)	Depreciation, depletion and amortisation expense	1424070000	5387050000
(f)	Other Expenses
1	Other Expenses	6153040000	23992680000
	Total other expenses	6153040000	23992680000
	Total expenses	26959240000	105952500000
3	Total profit before exceptional items and tax	3021990000	10825340000
4	Exceptional items	121770000	121770000
5	Total profit before tax	3143760000	10947110000
6	Tax expense
7	Current tax	459560000	2453280000
8	Deferred tax	232870000	130300000
9	Total tax expenses	692430000	2583580000
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	2451330000	8363530000
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	2451330000	8363530000
17	Other comprehensive income net of taxes	702190000	231850000
18	Total Comprehensive Income for the period	3153520000	8595380000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2451330000	8363530000
	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	3153520000	8595380000
	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	1406630000	1406630000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		55767530000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	17.43	59.46
	Diluted earnings (loss) per share from continuing operations	17.43	59.46
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	17.43	59.46
	Diluted earnings (loss) per share from continuing and discontinued operations	17.43	59.46
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	36124550000
	Capital work-in-progress	2901530000
	Investment property	0
	Goodwill	3405120000
	Other intangible assets	1051800000
	Intangible assets under development	28150000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	156760000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	158180000
	Total non-current financial assets	314940000
	Deferred tax assets (net)	695130000
	Other non-current assets	932560000
	Total non-current assets	45453780000
2	Current assets
	Inventories	9363650000
	Current financial asset
	Current investments	7879290000
	Trade receivables, current	14185760000
	Cash and cash equivalents	10188590000
	Bank balance other than cash and cash equivalents	450000
	Loans, current	33630000
	Other current financial assets	1983030000
	Total current financial assets	34270750000
	Current tax assets (net)	774210000
	Other current assets	1530420000
	Total current assets	45939030000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	91392810000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1406630000
	Other equity	55767530000
	Total equity attributable to owners of parent	57174160000
	Non controlling interest	0
	Total equity	57174160000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	6232430000
	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	199960000
	Total non-current financial liabilities	6432390000
	Provisions, non-current	734600000
	Deferred tax liabilities (net)	133540000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	7300530000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3204280000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1012740000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	18729850000
	Total Trade payable	19742590000
	Other current financial liabilities	1598650000
	Total current financial liabilities	24545520000
	Other current liabilities	1948730000
	Provisions, current	263490000
	Current tax liabilities (Net)	160380000
	Deferred government grants, Current	0
	Total current liabilities	26918120000
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	34218650000
	Total equity and liabilites	91392810000
	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	Remeasurements of defined benefit plans	-170000	-36060000
2	Gain/(loss) on change in fair value of equity instruments	-8150000	-143610000
	Total Amount of items that will not be reclassified to profit and loss	-8320000	-179670000
2	Income tax relating to items that will not be reclassified to profit or loss	18700000	-21180000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations	738150000	471190000
2	Gains/(losses) on cash flow hedges	-12340000	-111460000
	Total Amount of items that will be reclassified to profit and loss	725810000	359730000
4	Income tax relating to items that will be reclassified to profit or loss	-3400000	-30610000
5	Total Other comprehensive income	702190000	231850000

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			10947110000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-519320000
	Adjustments for decrease (increase) in trade receivables, current			-1138890000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-432760000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-292210000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			3167670000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			558120000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			5387050000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			16100000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			65610000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-9930000
	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			-586810000
	Other adjustments to reconcile profit (loss)			54400000
	Other adjustments for non-cash items			-96190000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			6172840000
	Net cash flows from (used in) operations			17119950000
	Dividends received			-2560000
	Interest paid			-459820000
	Interest received			-92050000
	Income taxes paid (refund)			2168290000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			15316870000
	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			-40840000
	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			-44770000
	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			471190000
	Purchase of property, plant and equipment			10534160000
	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			0
	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			2560000
	Interest received			91950000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			90000
	Net cash flows from (used in) investing activities	-9882760000
	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			1406600000
	Repayments of borrowings			25920000
	Payments of lease liabilities			109980000
	Dividends paid			1195610000
	Interest paid			366870000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-291780000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			5142330000
	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			5142330000
	Cash and cash equivalents cash flow statement at beginning of period			5046260000
	Cash and cash equivalents cash flow statement at end of period			10188590000