Integrated Filing — IndAS

General information about company
Scrip Code	532805
NSE Symbol	REDINGTON
MSEI Symbol	NOTLISTED
ISIN	INE891D01026
Name of company	REDINGTON 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	Geographical
Description of single segment
Start date and time of board meeting	19-May-2025   14:30:00
End date and time of board meeting	19-May-2025   18:00:00
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	264396800000	993336500000
	Other income	701000000	2280700000
	Total income	265097800000	995617200000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	242418600000	936790100000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	7985900000	4347900000
(d)	Employee benefit expense	3763100000	14232400000
(e)	Finance costs	815500000	3302300000
(f)	Depreciation, depletion and amortisation expense	630900000	2175800000
(f)	Other Expenses
1	Impairment loss on Goodwill	245500000	245500000
2	Other Expenses	4014600000	17432800000
	Total other expenses	4260100000	17678300000
	Total expenses	259874100000	978526800000
3	Total profit before exceptional items and tax	5223700000	17090400000
4	Exceptional items	6257700000	6257700000
5	Total profit before tax	11481400000	23348100000
6	Tax expense
7	Current tax	2031200000	5214600000
8	Deferred tax	272800000	-72700000
9	Total tax expenses	2304000000	5141900000
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	9177400000	18206200000
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	9177400000	18206200000
17	Other comprehensive income net of taxes	-561300000	-6800000
18	Total Comprehensive Income for the period	8616100000	18199400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	6656200000	16048400000
	Total profit or loss, attributable to non-controlling interests	2521200000	2521200000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	6366600000	16570100000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	2249500000	1629300000
21	Details of equity share capital
	Paid-up equity share capital	1563500000	1563500000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		85646900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	8.51	20.53
	Diluted earnings (loss) per share from continuing operations	8.51	20.53
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	8.51	20.53
	Diluted earnings (loss) per share from continuing and discontinued operations	8.51	20.53
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	2680000000
	Capital work-in-progress	113200000
	Investment property	250000000
	Goodwill	753700000
	Other intangible assets	2856200000
	Intangible assets under development	40300000
	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	12900000
	Loans, non-current	0
	Other non-current financial assets	174700000
	Total non-current financial assets	187600000
	Deferred tax assets (net)	781600000
	Other non-current assets	5924000000
	Total non-current assets	13586600000
2	Current assets
	Inventories	62865400000
	Current financial asset
	Current investments	0
	Trade receivables, current	173304900000
	Cash and cash equivalents	13570800000
	Bank balance other than cash and cash equivalents	244000000
	Loans, current	0
	Other current financial assets	3899700000
	Total current financial assets	191019400000
	Current tax assets (net)	0
	Other current assets	8370300000
	Total current assets	262255100000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	275841700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1563500000
	Other equity	85646900000
	Total equity attributable to owners of parent	87210400000
	Non controlling interest	4761600000
	Total equity	91972000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	159000000
	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	1283100000
	Total non-current financial liabilities	1442100000
	Provisions, non-current	2087100000
	Deferred tax liabilities (net)	116500000
	Deferred government grants, Non-current	0
	Other non-current liabilities	7900000
	Total non-current liabilities	3653600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	26032800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	640300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	133275200000
	Total Trade payable	133915500000
	Other current financial liabilities	4714200000
	Total current financial liabilities	164662500000
	Other current liabilities	12068000000
	Provisions, current	554300000
	Current tax liabilities (Net)	2931300000
	Deferred government grants, Current	0
	Total current liabilities	180216100000
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	183869700000
	Total equity and liabilites	275841700000
	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	SISA	134535200000	500549000000
2	ROW	129986500000	493280600000
	Total Segment Revenue	264521700000	993829600000
	Less: Inter segment revenue	124900000	124900000
	Revenue from operations	264396800000	993336500000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	SISA	3435100000	12243900000
2	ROW	2604100000	8148800000
	Total Profit before tax	6039200000	20392700000
	i. Finance cost	815500000	815500000
	ii. Other Unallocable Expenditure net off Unallocable income	-6257700000	-6257700000
	Profit before tax	11481400000	23348100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	SISA	126250000000	126250000000
2	ROW	146475600000	146475600000
	Total Segment Asset	272725600000	272725600000
	Un-allocable Assets	3116100000	3116100000
	Net Segment Asset	275841700000	275841700000
4	Segment Liabilities
	Segment Liabilities
1	SISA	87947300000	87947300000
2	ROW	92874600000	92874600000
	Total Segment Liabilities	180821900000	180821900000
	Un-allocable Liabilities	3047800000	3047800000
	Net Segment Liabilities	183869700000	183869700000
	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	Remeasurement of defined benefit plan	22900000	61000000
	Total Amount of items that will not be reclassified to profit and loss	22900000	61000000
2	Income tax relating to items that will not be reclassified to profit or loss	-600000	5300000
3	Amount of items that will be reclassified to profit and loss
1	foreign exchange differences in translating the financial statements of foreign operations	-582200000	-55800000
	Total Amount of items that will be reclassified to profit and loss	-582200000	-55800000
4	Income tax relating to items that will be reclassified to profit or loss	2600000	6700000
5	Total Other comprehensive income	-561300000	-6800000

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			23348100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			3302300000
	Adjustments for decrease (increase) in inventories			3673900000
	Adjustments for decrease (increase) in trade receivables, current			-34589800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-3031100000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			15269000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			3684000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2175800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			840200000
	Adjustments for provisions, current			310300000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			124400000
	Adjustments for dividend income			0
	Adjustments for interest income			838600000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-44000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-37100000
	Other adjustments to reconcile profit (loss)			0
	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)			-9160700000
	Net cash flows from (used in) operations			14187400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			5245300000
	Other inflows (outflows) of cash			-6015900000
	Net cash flows from (used in) operating activities			2926200000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			6414600000
	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			84600000
	Purchase of property, plant and equipment			1362800000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			268900000
	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			852000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-120900000
	Net cash flows from (used in) investing activities	5598600000
	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			203908000000
	Repayments of borrowings			206555300000
	Payments of lease liabilities			1019500000
	Dividends paid			4847000000
	Interest paid			3251200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			54000000
	Net cash flows from (used in) financing activities			-11711000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-3186200000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-133200000
	Net increase (decrease) in cash and cash equivalents			-3319400000
	Cash and cash equivalents cash flow statement at beginning of period			15449500000
	Cash and cash equivalents cash flow statement at end of period			12130100000