Integrated Filing — IndAS

General information about company
Scrip Code	533339
NSE Symbol	ZENTEC
MSEI Symbol	NOTLISTED
ISIN	INE251B01027
Name of company	ZEN TECHNOLOGIES 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	17-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	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	Defence and Homeland
Start date and time of board meeting	17-May-2025   11:30:00
End date and time of board meeting	17-May-2025   17:45:00
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	2022-11-12
Indicate Company website link for updated RPT policy of the Company	chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://www.zentechnologies.com/investor_relations/Related-Party-Transaction-policy.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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
No Default of Loans and Debt Securities during the reporting quarter

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	2934985000	9306672000
	Other income	243561000	577844000
	Total income	3178546000	9884516000
2	Expenses
(a)	Cost of materials consumed	976487000	3903115000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	225421000	499129000
(d)	Employee benefit expense	170591000	570153000
(e)	Finance costs	36094000	94208000
(f)	Depreciation, depletion and amortisation expense	29384000	100940000
(f)	Other Expenses
1	Manufacturing Expenses	32200000	139802000
2	Other Expenses	586490000	1057264000
	Total other expenses	618690000	1197066000
	Total expenses	2056667000	6364611000
3	Total profit before exceptional items and tax	1121879000	3519905000
4	Exceptional items	0	0
5	Total profit before tax	1121879000	3519905000
6	Tax expense
7	Current tax	314669000	946569000
8	Deferred tax	-41989000	-56171000
9	Total tax expenses	272680000	890398000
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	849199000	2629507000
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	849199000	2629507000
17	Other comprehensive income net of taxes	-10938000	-14329000
18	Total Comprehensive Income for the period	838261000	2615178000
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	90290000	90290000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		16799568000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	9.45	30.09
	Diluted earnings (loss) per share from continuing operations	9.45	30.09
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	9.45	30.09
	Diluted earnings (loss) per share from continuing and discontinued operations	9.45	30.09
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	1022737000
	Capital work-in-progress	35538000
	Investment property	0
	Goodwill	0
	Other intangible assets	24396000
	Intangible assets under development	34800000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	2184906000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	2006217000
	Total non-current financial assets	4191123000
	Deferred tax assets (net)	0
	Other non-current assets	15600000
	Total non-current assets	5324194000
2	Current assets
	Inventories	510182000
	Current financial asset
	Current investments	0
	Trade receivables, current	3783962000
	Cash and cash equivalents	342370000
	Bank balance other than cash and cash equivalents	8049633000
	Loans, current	80000
	Other current financial assets	255897000
	Total current financial assets	12431942000
	Current tax assets (net)	13368000
	Other current assets	475088000
	Total current assets	13430580000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	18754774000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	90290000
	Other equity	16799568000
	Total equity attributable to owners of parent	16889858000
	Non controlling interest
	Total equity	16889858000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	402036000
	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	17536000
	Total non-current financial liabilities	419572000
	Provisions, non-current	31316000
	Deferred tax liabilities (net)	2384000
	Deferred government grants, Non-current	1500000
	Other non-current liabilities	0
	Total non-current liabilities	454772000
	Current liabilities
	Current financial liabilities
	Borrowings, current	120000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	83522000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	34515000
	Total Trade payable	118037000
	Other current financial liabilities	676097000
	Total current financial liabilities	914134000
	Other current liabilities	453258000
	Provisions, current	14430000
	Current tax liabilities (Net)	28322000
	Deferred government grants, Current	0
	Total current liabilities	1410144000
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	1864916000
	Total equity and liabilites	18754774000
	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 profit or loss	-8438000	-10540000
	Total Amount of items that will not be reclassified to profit and loss	-8438000	-10540000
2	Income tax relating to items that will not be reclassified to profit or loss	-2124000	-2653000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to Profit or loss	-6179000	-8608000
	Total Amount of items that will be reclassified to profit and loss	-6179000	-8608000
4	Income tax relating to items that will be reclassified to profit or loss	-1555000	-2166000
5	Total Other comprehensive income	-10938000	-14329000

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			3519905000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			59484000
	Adjustments for decrease (increase) in inventories			824030000
	Adjustments for decrease (increase) in trade receivables, current			-2093658000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			716573000
	Adjustments for decrease (increase) in other non-current assets			-4241000
	Adjustments for other financial assets, non-current			-1770606000
	Adjustments for other financial assets, current			-159739000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-143606000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-1596965000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			100939000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			3750000
	Adjustments for provisions, current			-3324000
	Adjustments for provisions, non-current			79116000
	Adjustments for other financial liabilities, current			453977000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-23946000
	Adjustments for dividend income			0
	Adjustments for interest income			484004000
	Adjustments for share-based payments			19171000
	Adjustments for fair value losses (gains)			0
	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)			-20000
	Other adjustments for non-cash items			8013000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			16522000
	Total adjustments for reconcile profit (loss)			-3998534000
	Net cash flows from (used in) operations			-478629000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			984196000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-1462825000
	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			1921846000
	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			106000
	Purchase of property, plant and equipment			298074000
	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			484004000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-6888318000
	Net cash flows from (used in) investing activities	-8624128000
	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			9801900000
	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			12181000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			507211000
	Repayments of borrowings			0
	Payments of lease liabilities			19104000
	Dividends paid			89827000
	Interest paid			43685000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			10168676000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			81723000
	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			81723000
	Cash and cash equivalents cash flow statement at beginning of period			260647000
	Cash and cash equivalents cash flow statement at end of period			342370000

Signatory Details
Name of signatory	Afzal H. Malkani
Designation of person	Chief Financial Officer
Place	Hyderabad
Date	17-May-2025