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	Standalone
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
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	2025-01-27
Indicate Company website link for updated RPT policy of the Company	https://www.emamiltd.in/wp-content/uploads/2023/08/17161259/PolicyforTransactionswithRelatedParties.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?	Yes

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	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	7806000000	31235500000
	Other income	664500000	1574400000
	Total income	8470500000	32809900000
2	Expenses
(a)	Cost of materials consumed	1487400000	6760600000
(b)	Purchases of stock-in-trade	1081000000	2828400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	145700000	187700000
(d)	Employee benefit expense	878900000	3518700000
(e)	Finance costs	5900000	21100000
(f)	Depreciation, depletion and amortisation expense	394400000	1583700000
(f)	Other Expenses
1	Advertisement and Sales Promotion	1258300000	4871700000
2	Other Expenses	1046700000	3695600000
	Total other expenses	2305000000	8567300000
	Total expenses	6298300000	23467500000
3	Total profit before exceptional items and tax	2172200000	9342400000
4	Exceptional items	0	0
5	Total profit before tax	2172200000	9342400000
6	Tax expense
7	Current tax	373000000	1591100000
8	Deferred tax	-98100000	-840900000
9	Total tax expenses	274900000	750200000
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	1897300000	8592200000
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	1897300000	8592200000
17	Other comprehensive income net of taxes	-223100000	-258100000
18	Total Comprehensive Income for the period	1674200000	8334100000
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	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	4.35	19.68
	Diluted earnings (loss) per share from continuing operations	4.35	19.68
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	4.35	19.68
	Diluted earnings (loss) per share from continuing and discontinued operations	4.35	19.68
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	5225100000
	Capital work-in-progress	111500000
	Investment property	410100000
	Goodwill	0
	Other intangible assets	2767700000
	Intangible assets under development	13200000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	5714700000
	Trade receivables, non-current	0
	Loans, non-current	193000000
	Other non-current financial assets	88500000
	Total non-current financial assets	5996200000
	Deferred tax assets (net)	5205200000
	Other non-current assets	94800000
	Total non-current assets	19823800000
2	Current assets
	Inventories	2585700000
	Current financial asset
	Current investments	4240200000
	Trade receivables, current	2846700000
	Cash and cash equivalents	586400000
	Bank balance other than cash and cash equivalents	1229400000
	Loans, current	21000000
	Other current financial assets	1342600000
	Total current financial assets	10266300000
	Current tax assets (net)	0
	Other current assets	1164500000
	Total current assets	14016500000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	33840300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	436500000
	Other equity	28235100000
	Total equity attributable to owners of parent	28671600000
	Non controlling interest
	Total equity	28671600000
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	105600000
	Total non-current financial liabilities	105600000
	Provisions, non-current	140300000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	129000000
	Total non-current liabilities	374900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2900000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	529800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2234300000
	Total Trade payable	2764100000
	Other current financial liabilities	1176000000
	Total current financial liabilities	3943000000
	Other current liabilities	287100000
	Provisions, current	542400000
	Current tax liabilities (Net)	21300000
	Deferred government grants, Current	0
	Total current liabilities	4793800000
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	5168700000
	Total equity and liabilites	33840300000
	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		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	Audited	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 profit or loss in subsequent periods	-232400000	-267300000
	Total Amount of items that will not be reclassified to profit and loss	-232400000	-267300000
2	Income tax relating to items that will not be reclassified to profit or loss	-9300000	-9200000
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	-223100000	-258100000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			9342400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			21100000
	Adjustments for decrease (increase) in inventories			97000000
	Adjustments for decrease (increase) in trade receivables, current			-41200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			195900000
	Adjustments for decrease (increase) in other non-current assets			-18800000
	Adjustments for other financial assets, non-current			6200000
	Adjustments for other financial assets, current			92900000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			446900000
	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			1583700000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			101800000
	Adjustments for provisions, current			-14100000
	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			-7600000
	Adjustments for dividend income			650300000
	Adjustments for interest income			165800000
	Adjustments for share-based payments			0
	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			1800000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-294800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			969000000
	Net cash flows from (used in) operations			10311400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1675500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			8635900000
	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			24897800000
	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			10700000
	Purchase of property, plant and equipment			406400000
	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			260500000
	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			650300000
	Interest received			118700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1191000000
	Net cash flows from (used in) investing activities	-4647800000
	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			100000000
	Repayments of borrowings			111400000
	Payments of lease liabilities			94100000
	Dividends paid			3492000000
	Interest paid			21200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-60100000
	Net cash flows from (used in) financing activities			-3678800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			309300000
	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			309300000
	Cash and cash equivalents cash flow statement at beginning of period			277100000
	Cash and cash equivalents cash flow statement at end of period			586400000