Integrated Filing — IndAS

General information about company
Scrip Code	513023
NSE Symbol	NAVA
MSEI Symbol	NOTLISTED
ISIN	INE725A01030
Name of company	NAVA 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	07-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   11:00:00
End date and time of board meeting	16-May-2025   13:25:00
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	10182040000	39835474000
	Other income	375498000	1516229000
	Total income	10557538000	41351703000
2	Expenses
(a)	Cost of materials consumed	3179661000	13298282000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	935276000	-1070871000
(d)	Employee benefit expense	611918000	2531308000
(e)	Finance costs	47429000	258802000
(f)	Depreciation, depletion and amortisation expense	901445000	3524116000
(f)	Other Expenses
1	Manufacturing Expenses	1176579000	4684171000
2	Other Expenses	937416000	3490387000
3	Allowance for expected credit loss	-475225000	-1449364000
	Total other expenses	1638770000	6725194000
	Total expenses	7314499000	25266831000
3	Total profit before exceptional items and tax	3243039000	16084872000
4	Exceptional items	0	0
5	Total profit before tax	3243039000	16084872000
6	Tax expense
7	Current tax	63946000	1832307000
8	Deferred tax	147440000	-104681000
9	Total tax expenses	211386000	1727626000
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	3031653000	14357246000
12	Profit (loss) from discontinued operations before tax	-4369000	-23009000
13	Tax expense of discontinued operations	-1100000	-5791000
14	Net profit (loss) from discontinued operation after tax	-3269000	-17218000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	3028384000	14340028000
17	Other comprehensive income net of taxes	114693000	1637477000
18	Total Comprehensive Income for the period	3143077000	15977505000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2344096000	10914795000
	Total profit or loss, attributable to non-controlling interests	684288000	684288000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2484800000	12139515000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	658277000	3837990000
21	Details of equity share capital
	Paid-up equity share capital	283127000	283127000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		75829311000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	8.11	37.69
	Diluted earnings (loss) per share from continuing operations	8.11	37.69
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-0.01	-0.06
	Diluted earnings (loss) per share from discontinued operations	-0.01	-0.06
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	8.1	37.63
	Diluted earnings (loss) per share from continuing and discontinued operations	8.1	37.63
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	50122278000
	Capital work-in-progress	5752351000
	Investment property	230579000
	Goodwill	4732644000
	Other intangible assets	164277000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	5971316000
	Trade receivables, non-current	3375747000
	Loans, non-current	0
	Other non-current financial assets	157548000
	Total non-current financial assets	9504611000
	Deferred tax assets (net)	95070000
	Other non-current assets	1904078000
	Total non-current assets	72505888000
2	Current assets
	Inventories	8176785000
	Current financial asset
	Current investments	4443695000
	Trade receivables, current	14092520000
	Cash and cash equivalents	9894155000
	Bank balance other than cash and cash equivalents	553976000
	Loans, current	2123000
	Other current financial assets	1028485000
	Total current financial assets	30014954000
	Current tax assets (net)	686000
	Other current assets	1811217000
	Total current assets	40003642000
3	Non-current assets classified as held for sale	208195000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	112717725000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	283127000
	Other equity	75829311000
	Total equity attributable to owners of parent	76112438000
	Non controlling interest	18003498000
	Total equity	94115936000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	8233859000
	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	48943000
	Total non-current financial liabilities	8282802000
	Provisions, non-current	657537000
	Deferred tax liabilities (net)	2935272000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	11875611000
	Current liabilities
	Current financial liabilities
	Borrowings, current	650035000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	155887000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1528021000
	Total Trade payable	1683908000
	Other current financial liabilities	2066612000
	Total current financial liabilities	4400555000
	Other current liabilities	1793980000
	Provisions, current	334048000
	Current tax liabilities (Net)	197595000
	Deferred government grants, Current	0
	Total current liabilities	6726178000
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	18601789000
	Total equity and liabilites	112717725000
	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	Ferro Alloys	3491253000	9287744000
2	Energy	8345896000	36528713000
3	Mining	992908000	4559629000
4	Other	15376000	119213000
	Total Segment Revenue	12845433000	50495299000
	Less: Inter segment revenue	2663393000	2663393000
	Revenue from operations	10182040000	39835474000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Ferro Alloys	19806000	228173000
2	Energy	2962944000	14041121000
3	Mining	122902000	1481684000
4	Other	-57373000	-322265000
	Total Profit before tax	3048279000	15428713000
	i. Finance cost	47429000	47429000
	ii. Other Unallocable Expenditure net off Unallocable income	-242189000	-242189000
	Profit before tax	3243039000	16084872000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Ferro Alloys	8449001000	8449001000
2	Energy	79024110000	79024110000
3	Mining	14983588000	14983588000
4	Other	16923347000	16923347000
	Total Segment Asset	119380046000	119380046000
	Un-allocable Assets	34586000	34586000
	Net Segment Asset	119414632000	119414632000
4	Segment Liabilities
	Segment Liabilities
1	Ferro Alloys	699282000	699282000
2	Energy	22002035000	22002035000
3	Mining	467724000	467724000
4	Other	2091418000	2091418000
	Total Segment Liabilities	25260459000	25260459000
	Un-allocable Liabilities	38237000	38237000
	Net Segment Liabilities	25298696000	25298696000
	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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	-32428000	-32428000
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	-82265000	-1605049000
5	Total Other comprehensive income	114693000	1637477000

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			16084872000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			258802000
	Adjustments for decrease (increase) in inventories			-2126299000
	Adjustments for decrease (increase) in trade receivables, current			7569401000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-396224000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			184381000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-22458000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			510079000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3524116000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			-1449364000
	Adjustments for provisions, current			2737000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			330934000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-122239000
	Adjustments for dividend income			9812000
	Adjustments for interest income			415805000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-469870000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			1357000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			122686000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			7492422000
	Net cash flows from (used in) operations			23577294000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1845840000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			21731454000
	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			8385592000
	Other cash payments to acquire equity or debt instruments of other entities			13249743000
	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			228343000
	Purchase of property, plant and equipment			8519031000
	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			9812000
	Interest received			414913000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-134769000
	Net cash flows from (used in) investing activities	-12864883000
	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			3632026000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			8131914000
	Repayments of borrowings			3477221000
	Payments of lease liabilities			3717000
	Dividends paid			1145695000
	Interest paid			1504017000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1630762000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			7235809000
	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			7235809000
	Cash and cash equivalents cash flow statement at beginning of period			2658346000
	Cash and cash equivalents cash flow statement at end of period			9894155000