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	Consolidated
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

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	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	6126522000	24369143000
	Other income	43944000	145646000
	Total income	6170466000	24514789000
2	Expenses
(a)	Cost of materials consumed	1844443000	9157686000
(b)	Purchases of stock-in-trade	182017000	934397000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	445220000	-15432000
(d)	Employee benefit expense	816214000	3304850000
(e)	Finance costs	11040000	56290000
(f)	Depreciation, depletion and amortisation expense	150761000	580019000
(f)	Other Expenses
1	Service charges	827033000	2968265000
2	Other expenses	1240863000	5363505000
	Total other expenses	2067896000	8331770000
	Total expenses	5517591000	22349580000
3	Total profit before exceptional items and tax	652875000	2165209000
4	Exceptional items	11769000	41769000
5	Total profit before tax	664644000	2206978000
6	Tax expense
7	Current tax	161545000	590197000
8	Deferred tax	8289000	-27366000
9	Total tax expenses	169834000	562831000
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	494810000	1644147000
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	494810000	1644147000
17	Other comprehensive income net of taxes	-14980000	-34496000
18	Total Comprehensive Income for the period	479830000	1609651000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	494957000	1644004000
	Total profit or loss, attributable to non-controlling interests	-147000	-147000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	479989000	1609520000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-158000	132000
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		42152082000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.56	8.46
	Diluted earnings (loss) per share from continuing operations	2.55	8.46
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	2.56	8.46
	Diluted earnings (loss) per share from continuing and discontinued operations	2.55	8.46
24	Debt equity ratio	0.0058	0.0058
25	Debt service coverage ratio	0	5.0061
26	Interest service coverage ratio	0	53.5467
27	Disclosure of notes on financial results		1. The above Consolidated 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 Consolidated financial results for the quarter ended March 31 2025 have been subjected to limited review and Consolidated 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 Parent/ the Company) and its subsidiaries (the Parent and its subsidiaries together referred to as the Group) 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 Group 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. 883.43 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. 2209.12 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.7. The Board of Directors in its meeting dated August 08, 2023 have subject to applicable regulatory and other approvals provided its consent for closure of Euro Forbes Limited, Dubai (Subsidiary of parent company) and Forbes Lux FZE Dubai (Wholly owned Subsidiary of Euro Forbes Limited) by way of voluntary liquidation.

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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	3118332000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	20588113000
	Other intangible assets	31007046000
	Intangible assets under development	19207000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	142000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	159191000
	Total non-current financial assets	159333000
	Deferred tax assets (net)	11994000
	Other non-current assets	496829000
	Total non-current assets	55400854000
2	Current assets
	Inventories	2528946000
	Current financial asset
	Current investments	589494000
	Trade receivables, current	1801155000
	Cash and cash equivalents	955093000
	Bank balance other than cash and cash equivalents	1561459000
	Loans, current	4815000
	Other current financial assets	6119000
	Total current financial assets	4918135000
	Current tax assets (net)	0
	Other current assets	530273000
	Total current assets	7977354000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	63378208000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1934792000
	Other equity	42152082000
	Total equity attributable to owners of parent	44086874000
	Non controlling interest	12128000
	Total equity	44099002000
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	11813000
	Deferred tax liabilities (net)	8085399000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1508681000
	Total non-current liabilities	9760597000
	Current liabilities
	Current financial liabilities
	Borrowings, current	100831000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	483783000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1347934000
	Total Trade payable	1831717000
	Other current financial liabilities	2006265000
	Total current financial liabilities	3938813000
	Other current liabilities	4137632000
	Provisions, current	253332000
	Current tax liabilities (Net)	1188832000
	Deferred government grants, Current	0
	Total current liabilities	9518609000
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	19279206000
	Total equity and liabilites	63378208000
	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		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	Unaudited	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 plans gain/(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	-5290000	-11225000
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	-2027000	-165000
5	Total Other comprehensive income	-14980000	-34496000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			2206978000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			26007000
	Adjustments for decrease (increase) in inventories			-90219000
	Adjustments for decrease (increase) in trade receivables, current			-418034000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-8000
	Adjustments for decrease (increase) in other non-current assets			100756000
	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			-103533000
	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			580019000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-55154000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-13444000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-1286000
	Adjustments for dividend income			0
	Adjustments for interest income			72176000
	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)			88343000
	Other adjustments for non-cash items			7005000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			201474000
	Net cash flows from (used in) operations			2408452000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-51538000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2459990000
	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			596612000
	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			41086000
	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			72176000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1200900000
	Net cash flows from (used in) investing activities	-1684250000
	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			158660000
	Dividends paid			0
	Interest paid			25204000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-433864000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			341876000
	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			341876000
	Cash and cash equivalents cash flow statement at beginning of period			613217000
	Cash and cash equivalents cash flow statement at end of period			955093000