Integrated Filing — IndAS

General information about company
Scrip Code	531162
NSE Symbol	EMAMILTD
MSEI Symbol	NOTLISTED
ISIN	INE548C01032
Name of company	EMAMI 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	09-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	Personal and Healthcare
Start date and time of board meeting	16-May-2025   12:05:00
End date and time of board meeting	16-May-2025   14:05:00
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	9630500000	38091900000
	Other income	211600000	681100000
	Total income	9842100000	38773000000
2	Expenses
(a)	Cost of materials consumed	1621400000	7241300000
(b)	Purchases of stock-in-trade	1482400000	4483200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	180500000	217800000
(d)	Employee benefit expense	1106300000	4470200000
(e)	Finance costs	27800000	93400000
(f)	Depreciation, depletion and amortisation expense	435300000	1782100000
(f)	Other Expenses
1	Advertisement and Sales Promotion	1888800000	6940200000
2	Other Expenses	1156700000	4488100000
	Total other expenses	3045500000	11428300000
	Total expenses	7899200000	29716300000
3	Total profit before exceptional items and tax	1942900000	9056700000
4	Exceptional items	0	0
5	Total profit before tax	1942900000	9056700000
6	Tax expense
7	Current tax	421400000	1787200000
8	Deferred tax	-106100000	-876000000
9	Total tax expenses	315300000	911200000
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	1627600000	8145500000
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	-5900000	-118100000
16	Total profit (loss) for period	1621700000	8027400000
17	Other comprehensive income net of taxes	-217600000	-301000000
18	Total Comprehensive Income for the period	1404100000	7726400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1621700000	8064600000
	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	1404100000	7764300000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	-37900000
21	Details of equity share capital
	Paid-up equity share capital	436500000	436500000
	Face value of equity share capital	1	1
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	3.72	18.48
	Diluted earnings (loss) per share from continuing operations	3.72	18.48
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	3.72	18.48
	Diluted earnings (loss) per share from continuing and discontinued operations	3.72	18.48
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	5445500000
	Capital work-in-progress	132800000
	Investment property	510800000
	Goodwill	681900000
	Other intangible assets	3205600000
	Intangible assets under development	16900000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	1118900000
	Non-current financial assets
	Non-current investments	1398200000
	Trade receivables, non-current	0
	Loans, non-current	52500000
	Other non-current financial assets	102000000
	Total non-current financial assets	1552700000
	Deferred tax assets (net)	5239300000
	Other non-current assets	95200000
	Total non-current assets	17999600000
2	Current assets
	Inventories	3081000000
	Current financial asset
	Current investments	4240200000
	Trade receivables, current	4512900000
	Cash and cash equivalents	1046300000
	Bank balance other than cash and cash equivalents	1682800000
	Loans, current	42000000
	Other current financial assets	1295400000
	Total current financial assets	12819600000
	Current tax assets (net)	4500000
	Other current assets	1431500000
	Total current assets	17336600000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	35336200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	436500000
	Other equity	26511400000
	Total equity attributable to owners of parent	26947900000
	Non controlling interest	-14300000
	Total equity	26933600000
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	203200000
	Total non-current financial liabilities	203200000
	Provisions, non-current	192900000
	Deferred tax liabilities (net)	84100000
	Deferred government grants, Non-current	0
	Other non-current liabilities	128900000
	Total non-current liabilities	609100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	620800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	560700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3795300000
	Total Trade payable	4356000000
	Other current financial liabilities	1362100000
	Total current financial liabilities	6338900000
	Other current liabilities	423000000
	Provisions, current	853200000
	Current tax liabilities (Net)	178400000
	Deferred government grants, Current	0
	Total current liabilities	7793500000
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	8402600000
	Total equity and liabilites	35336200000
	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	Items that will not be reclassified to statement of profit or loss in subsequent periods	-237600000	-266200000
2	Share of other comprehensive gain of an associate (net of tax)	200000	500000
	Total Amount of items that will not be reclassified to profit and loss	-237400000	-265700000
2	Income tax relating to items that will not be reclassified to profit or loss	-8900000	-9100000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to statement of profit or loss in subsequent periods	10900000	-44400000
	Total Amount of items that will be reclassified to profit and loss	10900000	-44400000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-217600000	-301000000

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			9056700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			93400000
	Adjustments for decrease (increase) in inventories			153000000
	Adjustments for decrease (increase) in trade receivables, current			421300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			174900000
	Adjustments for decrease (increase) in other non-current assets			-18800000
	Adjustments for other financial assets, non-current			6200000
	Adjustments for other financial assets, current			11800000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-51800000
	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			1782100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-235100000
	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			12800000
	Adjustments for interest income			200000000
	Adjustments for share-based payments			5000000
	Adjustments for fair value losses (gains)			-385700000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			1900000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			4700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1750100000
	Net cash flows from (used in) operations			10806800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1848000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			8958800000
	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			21328200000
	Other cash payments to acquire equity or debt instruments of other entities			23612300000
	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			11400000
	Purchase of property, plant and equipment			445700000
	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			70000000
	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			12800000
	Interest received			169400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-795300000
	Net cash flows from (used in) investing activities	-3401500000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			1224900000
	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			1377300000
	Repayments of borrowings			1194600000
	Payments of lease liabilities			150200000
	Dividends paid			3492000000
	Interest paid			92500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-219200000
	Net cash flows from (used in) financing activities			-4996100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			561200000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-44400000
	Net increase (decrease) in cash and cash equivalents			516800000
	Cash and cash equivalents cash flow statement at beginning of period			529500000
	Cash and cash equivalents cash flow statement at end of period			1046300000