Integrated Filing — IndAS

General information about company
Scrip Code	538835
NSE Symbol	INTELLECT
MSEI Symbol	NOTLISTED
ISIN	INE306R01017
Name of company	INTELLECT DESIGN ARENA 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	09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-Apr-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	ProductCompany
Start date and time of board meeting	09-May-2025   09:30:00
End date and time of board meeting	09-May-2025   12:30:00
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	7259060000	25000040000
	Other income	226420000	770260000
	Total income	7485480000	25770300000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	4102420000	15222640000
(e)	Finance costs	9860000	41860000
(f)	Depreciation, depletion and amortisation expense	414390000	1564110000
(f)	Other Expenses
1	Other Expenses	1114420000	4471920000
	Total other expenses	1114420000	4471920000
	Total expenses	5641090000	21300530000
3	Total profit before exceptional items and tax	1844390000	4469770000
4	Exceptional items	0	0
5	Total profit before tax	1844390000	4469770000
6	Tax expense
7	Current tax	422210000	1012380000
8	Deferred tax	35250000	80540000
9	Total tax expenses	457460000	1092920000
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	1386930000	3376850000
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	-22900000	-32680000
16	Total profit (loss) for period	1364030000	3344170000
17	Other comprehensive income net of taxes	235820000	117740000
18	Total Comprehensive Income for the period	1599850000	3461910000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	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	0	0
	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	694260000	694260000
	Face value of equity share capital	0	27164.05
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	9.82	24.29
	Diluted earnings (loss) per share from continuing operations	9.56	23.6
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	9.82	24.29
	Diluted earnings (loss) per share from continuing and discontinued operations	9.56	23.6
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	1624750000
	Capital work-in-progress	18810000
	Investment property	25410000
	Goodwill	557140000
	Other intangible assets	4279850000
	Intangible assets under development	3053160000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	536010000
	Non-current financial assets
	Non-current investments	2815260000
	Trade receivables, non-current	2045300000
	Loans, non-current	143620000
	Other non-current financial assets	2868340000
	Total non-current financial assets	7872520000
	Deferred tax assets (net)	394100000
	Other non-current assets	94240000
	Total non-current assets	18455990000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	2032870000
	Trade receivables, current	4485310000
	Cash and cash equivalents	3238990000
	Bank balance other than cash and cash equivalents	36210000
	Loans, current	34920000
	Other current financial assets	9093440000
	Total current financial assets	18921740000
	Current tax assets (net)	586080000
	Other current assets	856610000
	Total current assets	20364430000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	38820420000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	694260000
	Other equity	27164050000
	Total equity attributable to owners of parent	27858310000
	Non controlling interest	0
	Total equity	27858310000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	310230000
	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	0
	Total non-current financial liabilities	310230000
	Provisions, non-current	0
	Deferred tax liabilities (net)	552970000
	Deferred government grants, Non-current	0
	Other non-current liabilities	593680000
	Total non-current liabilities	1456880000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2290600000
	Total Trade payable	2291500000
	Other current financial liabilities	2006890000
	Total current financial liabilities	4298390000
	Other current liabilities	3260800000
	Provisions, current	1732020000
	Current tax liabilities (Net)	214020000
	Deferred government grants, Current	0
	Total current liabilities	9505230000
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	10962110000
	Total equity and liabilites	38820420000
	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	Re-measurement gains / (losses) on defined benefit plans	-5220000	-4820000
	Total Amount of items that will not be reclassified to profit and loss	-5220000	-4820000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Net movement on cash flow hedges	124400000	-160630000
2	Exchange differences on translation of foreign operations	116640000	283190000
	Total Amount of items that will be reclassified to profit and loss	241040000	122560000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	235820000	117740000

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			4469770000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			41860000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-796250000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-590160000
	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			1564110000
	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			451430000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			129510000
	Adjustments for dividend income			0
	Adjustments for interest income			552510000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-76470000
	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			627680000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			32680000
	Total adjustments for reconcile profit (loss)			831880000
	Net cash flows from (used in) operations			5301650000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			988040000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4313610000
	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			2530000
	Purchase of property, plant and equipment			1718330000
	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			1119280000
	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			0
	Interest received			388590000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-2446490000
	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			30890000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			100000
	Payments of lease liabilities			181570000
	Dividends paid			482170000
	Interest paid			110000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-633060000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1234060000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			6020000
	Net increase (decrease) in cash and cash equivalents			1240080000
	Cash and cash equivalents cash flow statement at beginning of period			1998910000
	Cash and cash equivalents cash flow statement at end of period			3238990000