Integrated Filing — IndAS

General information about company
Scrip Code	544235
NSE Symbol	ORIENTTECH
MSEI Symbol	NOTLISTED
ISIN	INE0PPK01015
Name of company	ORIENT 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	08-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	Unaudited
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   16:00:00
End date and time of board meeting	15-May-2025   19:55:00
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
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	No
(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.	No
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	2023-10-16
Indicate Company website link for updated RPT policy of the Company	https://www.orientindia.in/investor-relation#cp
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
No Default

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	Unaudited	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	2606831000	8395306000
	Other income	17891000	67560000
	Total income	2624722000	8462866000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	2237846000	7011590000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-11659000	7219000
(d)	Employee benefit expense	134897000	486227000
(e)	Finance costs	1157000	12158000
(f)	Depreciation, depletion and amortisation expense	18872000	51179000
(f)	Other Expenses
1	Other Expenses	53367000	214328000
	Total other expenses	53367000	214328000
	Total expenses	2434480000	7782701000
3	Total profit before exceptional items and tax	190242000	680165000
4	Exceptional items	0	0
5	Total profit before tax	190242000	680165000
6	Tax expense
7	Current tax	60468000	180834000
8	Deferred tax	-4599000	-5034000
9	Total tax expenses	55869000	175800000
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	134373000	504365000
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	134373000	504365000
17	Other comprehensive income net of taxes	3375000	4684000
18	Total Comprehensive Income for the period	137748000	509049000
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	416417000	416417000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2880390000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.42	12.85
	Diluted earnings (loss) per share from continuing operations	3.42	12.85
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	3.42	12.85
	Diluted earnings (loss) per share from continuing and discontinued operations	3.42	12.85
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	206854000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	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	2010000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	155910000
	Total non-current financial assets	157920000
	Deferred tax assets (net)	37411000
	Other non-current assets	202456000
	Total non-current assets	604641000
2	Current assets
	Inventories	128232000
	Current financial asset
	Current investments	0
	Trade receivables, current	2898980000
	Cash and cash equivalents	1140755000
	Bank balance other than cash and cash equivalents	16488000
	Loans, current	0
	Other current financial assets	88383000
	Total current financial assets	4144606000
	Current tax assets (net)	51625000
	Other current assets	320947000
	Total current assets	4645410000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5250051000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	416417000
	Other equity	2880390000
	Total equity attributable to owners of parent	3296807000
	Non controlling interest
	Total equity	3296807000
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	38415000
	Total non-current financial liabilities	38415000
	Provisions, non-current	57561000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	95976000
	Current liabilities
	Current financial liabilities
	Borrowings, current	14030000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	22645000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1454868000
	Total Trade payable	1477513000
	Other current financial liabilities	236497000
	Total current financial liabilities	1728040000
	Other current liabilities	124011000
	Provisions, current	5217000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1857268000
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	1953244000
	Total equity and liabilites	5250051000
	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		Unaudited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	IT & IT Infrastructure products and services	1504324000	5044292000
2	Cloud and Data Management services	676575000	2020513000
3	ITES services	425932000	1330501000
	Total Segment Revenue	2606831000	8395306000
	Less: Inter segment revenue
	Revenue from operations	2606831000	8395306000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	IT & IT Infrastructure products and services	76781000	477384000
2	Cloud and Data Management services	202758000	570166000
3	ITES services	101105000	328947000
	Total Profit before tax	380644000	1376497000
	i. Finance cost	1157000	1157000
	ii. Other Unallocable Expenditure net off Unallocable income	189245000	189245000
	Profit before tax	190242000	680165000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	IT & IT Infrastructure products and services	0	0
2	Cloud and Data Management services	0	0
3	ITES services	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	5205100000	5205100000
	Net Segment Asset	5205100000	5205100000
4	Segment Liabilities
	Segment Liabilities
1	IT & IT Infrastructure products and services	0	0
2	Cloud and Data Management services	0	0
3	ITES services	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	1953245000	1953245000
	Net Segment Liabilities	1953245000	1953245000
	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	Unaudited	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-msurement gains / (loss) on defined benefit plans	4510000	6259000
	Total Amount of items that will not be reclassified to profit and loss	4510000	6259000
2	Income tax relating to items that will not be reclassified to profit or loss	1135000	1575000
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	3375000	4684000

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			Unaudited
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			680165000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			12158000
	Adjustments for decrease (increase) in inventories			7219000
	Adjustments for decrease (increase) in trade receivables, current			-1356562000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			92671000
	Adjustments for decrease (increase) in other non-current assets			-591000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-33721000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			581823000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			110050000
	Adjustments for increase (decrease) in other non-current liabilities			-1850000
	Adjustments for depreciation and amortisation expense			51179000
	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			14000
	Adjustments for interest income			40747000
	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			-11761000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-590146000
	Net cash flows from (used in) operations			90019000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			201458000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-111439000
	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			255361000
	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			14000
	Interest received			36509000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			342038000
	Net cash flows from (used in) investing activities	123200000
	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			1079260000
	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			0
	Repayments of borrowings			34136000
	Payments of lease liabilities			22135000
	Dividends paid			74931000
	Interest paid			7730000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			940328000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			952089000
	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			952089000
	Cash and cash equivalents cash flow statement at beginning of period			205154000
	Cash and cash equivalents cash flow statement at end of period			1157243000