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	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	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

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	3249733000	9736416000
	Other income	247678000	583855000
	Total income	3497411000	10320271000
2	Expenses
(a)	Cost of materials consumed	612925000	3451885000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	251313000	238083000
(d)	Employee benefit expense	293328000	887558000
(e)	Finance costs	39514000	103756000
(f)	Depreciation, depletion and amortisation expense	47493000	154137000
(f)	Other Expenses
1	Manufacturing Expenses	49714000	157316000
2	Other Expenses	662742000	1266336000
	Total other expenses	712456000	1423652000
	Total expenses	1957029000	6259071000
3	Total profit before exceptional items and tax	1540382000	4061200000
4	Exceptional items	0	0
5	Total profit before tax	1540382000	4061200000
6	Tax expense
7	Current tax	440627000	1119328000
8	Deferred tax	-38179000	-51935000
9	Total tax expenses	402448000	1067393000
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	1137934000	2993807000
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	-462000	-462000
16	Total profit (loss) for period	1137472000	2993345000
17	Other comprehensive income net of taxes	-22521000	-25662000
18	Total Comprehensive Income for the period	1114951000	2967683000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	988383000	2777222000
	Total profit or loss, attributable to non-controlling interests	126568000	126568000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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		16916629000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	11.24	32.07
	Diluted earnings (loss) per share from continuing operations	11.24	32.07
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	11.24	32.07
	Diluted earnings (loss) per share from continuing and discontinued operations	11.24	32.07
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	1064297000
	Capital work-in-progress	35538000
	Investment property
	Goodwill	701806000
	Other intangible assets	70400000
	Intangible assets under development	37029000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	40272000
	Trade receivables, non-current	0
	Loans, non-current	2175510000
	Other non-current financial assets
	Total non-current financial assets	2215782000
	Deferred tax assets (net)	44453000
	Other non-current assets	281074000
	Total non-current assets	4450379000
2	Current assets
	Inventories	1192675000
	Current financial asset
	Current investments	0
	Trade receivables, current	4104267000
	Cash and cash equivalents	741540000
	Bank balance other than cash and cash equivalents	8916241000
	Loans, current	24303000
	Other current financial assets	419474000
	Total current financial assets	14205825000
	Current tax assets (net)	129258000
	Other current assets	512098000
	Total current assets	16039856000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	20490235000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	90290000
	Other equity	16916629000
	Total equity attributable to owners of parent	17006919000
	Non controlling interest	352182000
	Total equity	17359101000
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	171742000
	Total non-current financial liabilities	573778000
	Provisions, non-current	111651000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	1500000
	Other non-current liabilities	4500000
	Total non-current liabilities	691429000
	Current liabilities
	Current financial liabilities
	Borrowings, current	139481000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	108912000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	145771000
	Total Trade payable	254683000
	Other current financial liabilities	1161890000
	Total current financial liabilities	1556054000
	Other current liabilities	656795000
	Provisions, current	198534000
	Current tax liabilities (Net)	28322000
	Deferred government grants, Current	0
	Total current liabilities	2439705000
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	3131134000
	Total equity and liabilites	20490235000
	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	Items that will not be reclassified to Profit or loss	-9645000	-11749000
	Total Amount of items that will not be reclassified to profit and loss	-9645000	-11749000
2	Income tax relating to items that will not be reclassified to profit or loss	-2218000	-2747000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to Profit or loss	-20299000	-22393000
	Total Amount of items that will be reclassified to profit and loss	-20299000	-22393000
4	Income tax relating to items that will be reclassified to profit or loss	-5205000	-5733000
5	Total Other comprehensive income	-22521000	-25662000

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			4061200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			68612000
	Adjustments for decrease (increase) in inventories			537950000
	Adjustments for decrease (increase) in trade receivables, current			-1748276000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			789598000
	Adjustments for decrease (increase) in other non-current assets			-1779462000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-188318000
	Adjustments for other bank balances			-4792000
	Adjustments for increase (decrease) in trade payables, current			-346631000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-1779131000
	Adjustments for increase (decrease) in other non-current liabilities			4500000
	Adjustments for depreciation and amortisation expense			154136000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			131914000
	Adjustments for provisions, non-current			25366000
	Adjustments for other financial liabilities, current			185000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-24749000
	Adjustments for dividend income			0
	Adjustments for interest income			486051000
	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			-20000
	Other adjustments to reconcile profit (loss)			8017000
	Other adjustments for non-cash items			74741000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-4358425000
	Net cash flows from (used in) operations			-297225000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1165487000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-1462712000
	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			633308000
	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			323045000
	Proceeds from sales of investment property			0
	Purchase of investment property			21253000
	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			-15614000
	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			485224000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-7723256000
	Net cash flows from (used in) investing activities	-8231146000
	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			443022000
	Repayments of borrowings			497000
	Payments of lease liabilities			0
	Dividends paid			89827000
	Interest paid			50591000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-47874000
	Net cash flows from (used in) financing activities			10068314000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			374456000
	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			374456000
	Cash and cash equivalents cash flow statement at beginning of period			367085000
	Cash and cash equivalents cash flow statement at end of period			741541000