Integrated Filing — IndAS

General information about company
Scrip Code	544004
NSE Symbol	IRMENERGY
MSEI Symbol	NOTLISTED
ISIN	INE07U701015
Name of company	IRM ENERGY 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	CITY GAS DISTRIBUTION
Start date and time of board meeting	15-May-2025   19:00:00
End date and time of board meeting	15-May-2025   20:50:00
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	2889690000	10563550000
	Other income	89540000	344000000
	Total income	2979230000	10907550000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	2127130000	7366450000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-14560000	-2350000
(d)	Employee benefit expense	55890000	180670000
(e)	Finance costs	58350000	220860000
(f)	Depreciation, depletion and amortisation expense	99020000	348240000
(f)	Other Expenses
1	Excise Duty	211080000	808720000
2	Other Expenses	336850000	1246820000
	Total other expenses	547930000	2055540000
	Total expenses	2873760000	10169410000
3	Total profit before exceptional items and tax	105470000	738140000
4	Exceptional items	0	0
5	Total profit before tax	105470000	738140000
6	Tax expense
7	Current tax	3770000	117180000
8	Deferred tax	56180000	150520000
9	Total tax expenses	59950000	267700000
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	45520000	470440000
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	-1610000	-18420000
16	Total profit (loss) for period	43910000	452020000
17	Other comprehensive income net of taxes	-1150000	-1270000
18	Total Comprehensive Income for the period	42760000	450750000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	43910000	452040000
	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	-1150000	-1290000
	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	410600000	410600000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		9096620000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.07	11.01
	Diluted earnings (loss) per share from continuing operations	1.07	11.01
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	1.07	11.01
	Diluted earnings (loss) per share from continuing and discontinued operations	1.07	11.01
24	Debt equity ratio	0.0015	0.0015
25	Debt service coverage ratio	0.0883	0.1028
26	Interest service coverage ratio	0.0481	0.0643
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	6299020000
	Capital work-in-progress	884840000
	Investment property
	Goodwill	0
	Other intangible assets	194270000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	160500000
	Trade receivables, non-current
	Loans, non-current	450000
	Other non-current financial assets	57980000
	Total non-current financial assets	218930000
	Deferred tax assets (net)	69760000
	Other non-current assets	259400000
	Total non-current assets	7926220000
2	Current assets
	Inventories	45880000
	Current financial asset
	Current investments	467670000
	Trade receivables, current	438680000
	Cash and cash equivalents	364680000
	Bank balance other than cash and cash equivalents	3088500000
	Loans, current	100770000
	Other current financial assets	58870000
	Total current financial assets	4519170000
	Current tax assets (net)
	Other current assets	206260000
	Total current assets	4771310000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	12697530000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	410600000
	Other equity	9096620000
	Total equity attributable to owners of parent	9507220000
	Non controlling interest	-10000
	Total equity	9507210000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	519600000
	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	214840000
	Total non-current financial liabilities	734440000
	Provisions, non-current	21560000
	Deferred tax liabilities (net)	380540000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	1136540000
	Current liabilities
	Current financial liabilities
	Borrowings, current	737360000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	16810000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	248840000
	Total Trade payable	265650000
	Other current financial liabilities	1004050000
	Total current financial liabilities	2007060000
	Other current liabilities	45360000
	Provisions, current	1360000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	2053780000
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	3190320000
	Total equity and liabilites	12697530000
	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 the defined benefit asset	-1530000	-1720000
	Total Amount of items that will not be reclassified to profit and loss	-1530000	-1720000
2	Income tax relating to items that will not be reclassified to profit or loss	-380000	-450000
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	0	0
5	Total Other comprehensive income	-1150000	-1270000

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			738140000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			220860000
	Adjustments for decrease (increase) in inventories			-3040000
	Adjustments for decrease (increase) in trade receivables, current			-70170000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-33470000
	Adjustments for decrease (increase) in other non-current assets			10370000
	Adjustments for other financial assets, non-current			124500000
	Adjustments for other financial assets, current			-316730000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-27430000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			10240000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			348240000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			900000
	Adjustments for provisions, non-current			2420000
	Adjustments for other financial liabilities, current			406370000
	Adjustments for other financial liabilities, non-current			-42040000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			279170000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-29320000
	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)			-1820000
	Other adjustments for non-cash items			1230000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			321940000
	Net cash flows from (used in) operations			1060080000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			122840000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			937240000
	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			4810000
	Purchase of property, plant and equipment			1297010000
	Proceeds from sales of investment property			6770180000
	Purchase of investment property			6968460000
	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			8400000
	Interest received			251640000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-757520000
	Net cash flows from (used in) investing activities	-1987960000
	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			349990000
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			374400000
	Repayments of borrowings			896030000
	Payments of lease liabilities			19700000
	Dividends paid			96590000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-174610000
	Net cash flows from (used in) financing activities			-1162520000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-2213240000
	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			-2213240000
	Cash and cash equivalents cash flow statement at beginning of period			2577920000
	Cash and cash equivalents cash flow statement at end of period			364680000