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	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	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
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	2025-02-07
Indicate Company website link for updated RPT policy of the Company	https://www.navalimited.com/investors/policies/corporate-governance/
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?	No
Not Applicable

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	4835957000	16120308000
	Other income	447462000	1881704000
	Total income	5283419000	18002012000
2	Expenses
(a)	Cost of materials consumed	2235552000	9700860000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	826695000	-954359000
(d)	Employee benefit expense	242977000	1052150000
(e)	Finance costs	5688000	26057000
(f)	Depreciation, depletion and amortisation expense	85765000	340737000
(f)	Other Expenses
1	Manufacturing Expenses	195149000	830550000
2	Other Expenses	510653000	1740933000
	Total other expenses	705802000	2571483000
	Total expenses	4102479000	12736928000
3	Total profit before exceptional items and tax	1180940000	5265084000
4	Exceptional items	0	0
5	Total profit before tax	1180940000	5265084000
6	Tax expense
7	Current tax	274424000	1086423000
8	Deferred tax	-67998000	-55417000
9	Total tax expenses	206426000	1031006000
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	974514000	4234078000
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	971245000	4216860000
17	Other comprehensive income net of taxes	38190000	38190000
18	Total Comprehensive Income for the period	1009435000	4255050000
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	283127000	283127000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		35798430000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.37	14.6
	Diluted earnings (loss) per share from continuing operations	3.37	14.6
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	3.36	14.54
	Diluted earnings (loss) per share from continuing and discontinued operations	3.36	14.54
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	6453233000
	Capital work-in-progress	91354000
	Investment property	20879000
	Goodwill	0
	Other intangible assets	22898000
	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	19668769000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	104455000
	Total non-current financial assets	19773224000
	Deferred tax assets (net)	96522000
	Other non-current assets	49351000
	Total non-current assets	26507461000
2	Current assets
	Inventories	6141129000
	Current financial asset
	Current investments	1652367000
	Trade receivables, current	1964644000
	Cash and cash equivalents	1109119000
	Bank balance other than cash and cash equivalents	179894000
	Loans, current	0
	Other current financial assets	682168000
	Total current financial assets	5588192000
	Current tax assets (net)	0
	Other current assets	1140686000
	Total current assets	12870007000
3	Non-current assets classified as held for sale	34586000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	39412054000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	283127000
	Other equity	35798430000
	Total equity attributable to owners of parent	36081557000
	Non controlling interest
	Total equity	36081557000
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	1120000
	Total non-current financial liabilities	1120000
	Provisions, non-current	77666000
	Deferred tax liabilities (net)	671829000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	750615000
	Current liabilities
	Current financial liabilities
	Borrowings, current	234418000
	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	578625000
	Total Trade payable	734512000
	Other current financial liabilities	342913000
	Total current financial liabilities	1311843000
	Other current liabilities	888858000
	Provisions, current	305385000
	Current tax liabilities (Net)	73796000
	Deferred government grants, Current	0
	Total current liabilities	2579882000
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	3330497000
	Total equity and liabilites	39412054000
	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)
1	Ferro Alloys	3491253000	9287744000
2	Energy	2323234000	10393264000
3	Unallocated	0	0
	Total Segment Revenue	5814487000	19681008000
	Less: Inter segment revenue	978530000	978530000
	Revenue from operations	4835957000	16120308000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Ferro Alloys	19806000	228173000
2	Energy	852669000	3782531000
3	Unallocated	0	0
	Total Profit before tax	872475000	4010704000
	i. Finance cost	5688000	5688000
	ii. Other Unallocable Expenditure net off Unallocable income	-314153000	-314153000
	Profit before tax	1180940000	5265084000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Ferro Alloys	8449001000	8449001000
2	Energy	7474983000	7474983000
3	Unallocated	23453484000	23453484000
	Total Segment Asset	39377468000	39377468000
	Un-allocable Assets	34586000	34586000
	Net Segment Asset	39412054000	39412054000
4	Segment Liabilities
	Segment Liabilities
1	Ferro Alloys	699282000	699282000
2	Energy	706831000	706831000
3	Unallocated	1886147000	1886147000
	Total Segment Liabilities	3292260000	3292260000
	Un-allocable Liabilities	38237000	38237000
	Net Segment Liabilities	3330497000	3330497000
	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
	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	-38190000	-38190000
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	0	0
5	Total Other comprehensive income	38190000	38190000

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			5265084000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			26060000
	Adjustments for decrease (increase) in inventories			-1793570000
	Adjustments for decrease (increase) in trade receivables, current			233910000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-125385000
	Adjustments for decrease (increase) in other non-current assets			-7506000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-24081000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			153711000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			604247000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			340737000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-36150000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			128514000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			1153005000
	Adjustments for interest income			97488000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			28962000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-287516000
	Other adjustments to reconcile profit (loss)			-30182000
	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)			-2038742000
	Net cash flows from (used in) operations			3226342000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1063942000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2162400000
	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			335170000
	Other cash receipts from sales of equity or debt instruments of other entities			6082469000
	Other cash payments to acquire equity or debt instruments of other entities			4390989000
	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			153343000
	Purchase of property, plant and equipment			252275000
	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			255748000
	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			1153005000
	Interest received			83146000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-248231000
	Net cash flows from (used in) investing activities	2501046000
	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			140298000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			1145695000
	Interest paid			26060000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-4663483000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-37000
	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			-37000
	Cash and cash equivalents cash flow statement at beginning of period			1109156000
	Cash and cash equivalents cash flow statement at end of period			1109119000