Integrated Filing — IndAS

General information about company
Scrip Code	543482
NSE Symbol	EUREKAFORB
MSEI Symbol	NOTLISTED
ISIN	INE0KCE01017
Name of company	Eureka Forbes 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	16-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-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	Single segment
Description of single segment	Health, Hygiene & Safety products and its services
Start date and time of board meeting	16-May-2025   10:19:00
End date and time of board meeting	16-May-2025   11:10:00
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	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	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	2023-05-29
Indicate Company website link for updated RPT policy of the Company	https://www.eurekaforbes.com/cms/assets/prod/Policy_on_Materiality_of_Related_Party_Transactions_and_on_dealing_with_Related_Party_Transactions_ae68dff40f.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
Not applicable.

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	6125442000	24360624000
	Other income	43040000	141020000
	Total income	6168482000	24501644000
2	Expenses
(a)	Cost of materials consumed	1864225000	9212438000
(b)	Purchases of stock-in-trade	181501000	931688000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	433544000	4550000
(d)	Employee benefit expense	810675000	3284502000
(e)	Finance costs	10954000	56204000
(f)	Depreciation, depletion and amortisation expense	149801000	575794000
(f)	Other Expenses
1	Service charges	829694000	2983593000
2	Other expenses	1229336000	5314950000
	Total other expenses	2059030000	8298543000
	Total expenses	5509730000	22363719000
3	Total profit before exceptional items and tax	658752000	2137925000
4	Exceptional items	20769000	50769000
5	Total profit before tax	679521000	2188694000
6	Tax expense
7	Current tax	163260000	583988000
8	Deferred tax	8743000	-28159000
9	Total tax expenses	172003000	555829000
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	507518000	1632865000
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	507518000	1632865000
17	Other comprehensive income net of taxes	-16687000	-34341000
18	Total Comprehensive Income for the period	490831000	1598524000
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	1934792000	1934792000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		41914915000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.62	8.4
	Diluted earnings (loss) per share from continuing operations	2.61	8.4
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	2.62	8.4
	Diluted earnings (loss) per share from continuing and discontinued operations	2.61	8.4
24	Debt equity ratio	0.0058	0.0058
25	Debt service coverage ratio	0	5.4244
26	Interest service coverage ratio	0	53.0665
27	Disclosure of notes on financial results		1. The above Standalone Financial Results (the Results) have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on May 16, 2025. The standalone financial results for the quarter ended March 31, 2025 have been subjected to limited review and standalone financial results for the year ended March 31, 2025 have been audited by the statutory auditor. 2. The above results of Eureka Forbes Limited (the Company) have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards and other accounting principles generally accepted in India and in compliance with Regulations 33 of the Listing Regulations. 3.The Company is primarily engaged in the business of Health, Hygiene products and its services. Information reported to and evaluated regularly by chief operating decision maker for the purpose of resource allocation and assessing performance focuses on the business as a whole. Accordingly there is no other separate segment as per Indian Accounting Standard 108 Operating Segments. 4.a) Exceptional items for the year ended March 31, 2024 pertains to a fire incident at Delhi warehouse location resulting in damages to inventory including raw materials, components, and finished goods. An insurance claim had been filed in due course to cover the losses sustained from this incident amounting to Rs. 1,514.90 lakhs (including GST). As of September 30, 2024 the company had received on account an initial amount of Rs. 300 lakhs against the claim in the second quarter of the financial year. Further, the company has received a full and final claim settlement amount of Rs. 1,001.12 lakhs in the fourth quarter of the financial year ended March 31, 2025.. b) An amount of Rs. 793.43 lakhs for the quarter ended March 31, 2025 charged to Statement of Profit & Loss, which is on account of phasing out of certain product category and models including its components, due to change in economic conditions and technological obsolescence.5. The employee benefit expense for the year ended March 31, 2025 includes charge towards equity-settled share-based payment transactions in terms of Ind AS 102 - 'Share-based Payment' amounting to Rs. 2,209.12 lakhs 6. The figures for the quarter ended March 31, 2025 and March 31, 2024 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the financial year.

Remarks
Debt equity ratio
Debt service coverage ratio	The company have paid existing debt and at year end no debt reported
Interest service coverage ratio	Interest expense are negligible because of low or minimal debt

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	3090840000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	20558167000
	Other intangible assets	31007046000
	Intangible assets under development	19206000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	252486000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	154383000
	Total non-current financial assets	406869000
	Deferred tax assets (net)	0
	Other non-current assets	432723000
	Total non-current assets	55514851000
2	Current assets
	Inventories	2431392000
	Current financial asset
	Current investments	589494000
	Trade receivables, current	1798866000
	Cash and cash equivalents	695106000
	Bank balance other than cash and cash equivalents	1559368000
	Loans, current	536000
	Other current financial assets	6119000
	Total current financial assets	4649489000
	Current tax assets (net)	0
	Other current assets	500681000
	Total current assets	7581562000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	63096413000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1934792000
	Other equity	41914915000
	Total equity attributable to owners of parent	43849707000
	Non controlling interest
	Total equity	43849707000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	154704000
	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	154704000
	Provisions, non-current	9569000
	Deferred tax liabilities (net)	8081143000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1508681000
	Total non-current liabilities	9754097000
	Current liabilities
	Current financial liabilities
	Borrowings, current	100831000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	480280000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1394044000
	Total Trade payable	1874324000
	Other current financial liabilities	1999553000
	Total current financial liabilities	3974708000
	Other current liabilities	4137035000
	Provisions, current	248033000
	Current tax liabilities (Net)	1132833000
	Deferred government grants, Current	0
	Total current liabilities	9492609000
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	19246706000
	Total equity and liabilites	63096413000
	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)
	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	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	Items that will not be reclassified to statement of profit and loss	-22297000	-45886000
	Total Amount of items that will not be reclassified to profit and loss	-22297000	-45886000
2	Income tax relating to items that will not be reclassified to profit or loss	-5610000	-11545000
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	-16687000	-34341000

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			2188694000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			25921000
	Adjustments for decrease (increase) in inventories			-73881000
	Adjustments for decrease (increase) in trade receivables, current			-418741000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			102000
	Adjustments for decrease (increase) in other non-current assets			114203000
	Adjustments for other financial assets, non-current			-27704000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-317101000
	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			575794000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-55810000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-12885000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-1176000
	Adjustments for dividend income			0
	Adjustments for interest income			71107000
	Adjustments for share-based payments			220912000
	Adjustments for fair value losses (gains)			-40010000
	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)			79343000
	Other adjustments for non-cash items			6630000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			4490000
	Net cash flows from (used in) operations			2193184000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-61817000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2255001000
	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			41086000
	Purchase of property, plant and equipment			594993000
	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			0
	Interest received			71107000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1198859000
	Net cash flows from (used in) investing activities	-1681659000
	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			0
	Repayments of borrowings			250000000
	Payments of lease liabilities			158297000
	Dividends paid			0
	Interest paid			25118000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-433415000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			139927000
	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			139927000
	Cash and cash equivalents cash flow statement at beginning of period			555179000
	Cash and cash equivalents cash flow statement at end of period			695106000