Integrated Filing — IndAS

General information about company
Scrip Code	530355
NSE Symbol	ASIANENE
MSEI Symbol	NOTLISTED
ISIN	INE276G01015
Name of company	Asian Energy Services 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	10-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	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	16-May-2025   16:00:00
End date and time of board meeting	16-May-2025   17:50:00
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	2154381000	4650381000
	Other income	16954000	54144000
	Total income	2171335000	4704525000
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	3368000	1123000
(d)	Employee benefit expense	86029000	344468000
(e)	Finance costs	15532000	38255000
(f)	Depreciation, depletion and amortisation expense	47071000	177066000
(f)	Other Expenses
1	Project related expense	1706560000	3463629000
2	Other expenses (Refer note 8)	43612000	180081000
	Total other expenses	1750172000	3643710000
	Total expenses	1902172000	4204622000
3	Total profit before exceptional items and tax	269163000	499903000
4	Exceptional items	0	0
5	Total profit before tax	269163000	499903000
6	Tax expense
7	Current tax	68382000	137272000
8	Deferred tax	-2545000	2861000
9	Total tax expenses	65837000	140133000
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	203326000	359770000
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	22198000	61866000
16	Total profit (loss) for period	225524000	421636000
17	Other comprehensive income net of taxes	-1457000	-6872000
18	Total Comprehensive Income for the period	224067000	414764000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	225184000	421231000
	Total profit or loss, attributable to non-controlling interests	340000	340000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	223727000	414359000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	340000	405000
21	Details of equity share capital
	Paid-up equity share capital	447035000	447035000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		3539685000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.04	9.79
	Diluted earnings (loss) per share from continuing operations	5.01	9.77
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	5.04	9.79
	Diluted earnings (loss) per share from continuing and discontinued operations	5.01	9.77
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	1149228000
	Capital work-in-progress	26268000
	Investment property	0
	Goodwill	0
	Other intangible assets	4352000
	Intangible assets under development	2375000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	83689000
	Non-current financial assets
	Non-current investments	62342000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	62398000
	Total non-current financial assets	124740000
	Deferred tax assets (net)	7420000
	Other non-current assets	31622000
	Total non-current assets	1429694000
2	Current assets
	Inventories	1778000
	Current financial asset
	Current investments	183792000
	Trade receivables, current	2244159000
	Cash and cash equivalents	199296000
	Bank balance other than cash and cash equivalents	577655000
	Loans, current	0
	Other current financial assets	76983000
	Total current financial assets	3281885000
	Current tax assets (net)
	Other current assets	351216000
	Total current assets	3634879000
3	Non-current assets classified as held for sale	859994000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	5924567000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	447035000
	Other equity	3539685000
	Total equity attributable to owners of parent	3986720000
	Non controlling interest	1416000
	Total equity	3988136000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	63360000
	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
	Total non-current financial liabilities	63360000
	Provisions, non-current	57102000
	Deferred tax liabilities (net)	26427000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	146889000
	Current liabilities
	Current financial liabilities
	Borrowings, current	173811000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	71796000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1352652000
	Total Trade payable	1424448000
	Other current financial liabilities	35592000
	Total current financial liabilities	1633851000
	Other current liabilities	140792000
	Provisions, current	171000
	Current tax liabilities (Net)	14728000
	Deferred government grants, Current	0
	Total current liabilities	1789542000
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	1936431000
	Total equity and liabilites	5924567000
	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)
1	Oil & Gas	1063601000	1924449000
2	Mineral and other energy Services	1090779000	2725932000
	Total Segment Revenue	2154380000	4650381000
	Less: Inter segment revenue	0	0
	Revenue from operations	2154380000	4650381000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Oil & Gas	109846000	330522000
2	Mineral and other energy Services	260003000	588704000
	Total Profit before tax	369849000	919226000
	i. Finance cost	15532000	15532000
	ii. Other Unallocable Expenditure net off Unallocable income	62955000	62955000
	Profit before tax	291362000	561769000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Oil & Gas	0	0
2	Mineral and other energy Services	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	Oil & Gas	0	0
2	Mineral and other energy Services	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	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	Remeasurement gain/ (loss) of defined benefit liability	-1037000	-1737000
	Total Amount of items that will not be reclassified to profit and loss	-1037000	-1737000
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	Exchange differences on translation of financial results of	-420000	-5135000
	Total Amount of items that will be reclassified to profit and loss	-420000	-5135000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-1457000	-6872000

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			499903000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			1123000
	Adjustments for decrease (increase) in trade receivables, current			-888339000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-822294000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			232839000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			704013000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			81157000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			177066000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			10491000
	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			43000
	Adjustments for dividend income			0
	Adjustments for interest income			22363000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-12648000
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-538912000
	Net cash flows from (used in) operations			-39009000
	Dividends received			0
	Interest paid			0
	Interest received			19652000
	Income taxes paid (refund)			87971000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-107328000
	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			190152000
	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			6500000
	Cash receipts from repayment of advances and loans made to other parties			6500000
	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			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-394669000
	Net cash flows from (used in) investing activities	-584821000
	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			784655000
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			8501000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			68406000
	Repayments of borrowings			37179000
	Payments of lease liabilities			8400000
	Dividends paid			0
	Interest paid			5286000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			810697000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			118548000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-5135000
	Net increase (decrease) in cash and cash equivalents			113413000
	Cash and cash equivalents cash flow statement at beginning of period			85884000
	Cash and cash equivalents cash flow statement at end of period			199297000