Integrated Filing — IndAS

General information about company
Scrip Code	544239
NSE Symbol	ECOSMOBLTY
MSEI Symbol	NA
ISIN	INE06HJ01020
Name of company	ECOS (INDIA) MOBILITY & HOSPITALITY 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	19-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-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	Single segment
Description of single segment	CAR RENTAL
Start date and time of board meeting	19-May-2025   01:15:00
End date and time of board meeting	19-May-2025   02:55:00
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	1772410000	6539640000
	Other income	29460000	99330000
	Total income	1801870000	6638970000
2	Expenses
(a)	Cost of materials consumed	1265730000	4697230000
(b)	Purchases of stock-in-trade	1880000	46460000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1090000	1180000
(d)	Employee benefit expense	157160000	627010000
(e)	Finance costs	3750000	17430000
(f)	Depreciation, depletion and amortisation expense	64680000	211170000
(f)	Other Expenses
1	Other Expenses	81880000	243880000
	Total other expenses	81880000	243880000
	Total expenses	1576170000	5844360000
3	Total profit before exceptional items and tax	225700000	794610000
4	Exceptional items	0	0
5	Total profit before tax	225700000	794610000
6	Tax expense
7	Current tax	44480000	187310000
8	Deferred tax	540000	6330000
9	Total tax expenses	45020000	193640000
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	180680000	600970000
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	180680000	600970000
17	Other comprehensive income net of taxes	-670000	-4570000
18	Total Comprehensive Income for the period	180010000	596400000
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	120000000	120000000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.01	10.02
	Diluted earnings (loss) per share from continuing operations	3.01	10.02
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	3.01	10.02
	Diluted earnings (loss) per share from continuing and discontinued operations	3.01	10.02
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	500810000
	Capital work-in-progress	0
	Investment property	3730000
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	8000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	152320000
	Total non-current financial assets	152320000
	Deferred tax assets (net)	27850000
	Other non-current assets	8450000
	Total non-current assets	701160000
2	Current assets
	Inventories	960000
	Current financial asset
	Current investments	849950000
	Trade receivables, current	827490000
	Cash and cash equivalents	237990000
	Bank balance other than cash and cash equivalents	24910000
	Loans, current	3430000
	Other current financial assets	548720000
	Total current financial assets	2492490000
	Current tax assets (net)	20410000
	Other current assets	199000000
	Total current assets	2712860000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3414020000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	120000000
	Other equity	2097520000
	Total equity attributable to owners of parent	2217520000
	Non controlling interest	0
	Total equity	2217520000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1080000
	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	121690000
	Total non-current financial liabilities	122770000
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	122770000
	Current liabilities
	Current financial liabilities
	Borrowings, current	58990000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	57390000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	658200000
	Total Trade payable	715590000
	Other current financial liabilities	223460000
	Total current financial liabilities	998040000
	Other current liabilities	56660000
	Provisions, current	19030000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1073730000
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	1196500000
	Total equity and liabilites	3414020000
	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)
	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	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	remeasurment losses on defined business plan	-880000	-6110000
	Total Amount of items that will not be reclassified to profit and loss	-880000	-6110000
2	Income tax relating to items that will not be reclassified to profit or loss	-210000	-1540000
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	-670000	-4570000

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			794610000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			17430000
	Adjustments for decrease (increase) in inventories			1180000
	Adjustments for decrease (increase) in trade receivables, current			-164120000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-24280000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			42450000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			141930000
	Adjustments for increase (decrease) in other current liabilities			-4420000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			211170000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			16050000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			14050000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			5750000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-45660000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-31540000
	Other adjustments to reconcile profit (loss)			-11400000
	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)			157090000
	Net cash flows from (used in) operations			951700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			200080000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			751620000
	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			18030000
	Purchase of property, plant and equipment			317640000
	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			109220000
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			1790000
	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			6340000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-5810000
	Net cash flows from (used in) investing activities	-191650000
	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			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			108880000
	Payments of lease liabilities			17150000
	Dividends paid			153000000
	Interest paid			18240000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-297270000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			262700000
	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			262700000
	Cash and cash equivalents cash flow statement at beginning of period			-24700000
	Cash and cash equivalents cash flow statement at end of period			238000000