Integrated Filing — IndAS

General information about company
Scrip Code	526881
NSE Symbol	63MOONS
MSEI Symbol	NOTLISTED
ISIN	INE111B01023
Name of company	63 moons 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	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	13-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	20-May-2025   17:00:00
End date and time of board meeting	20-May-2025   18:45:00
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	Statement on impact of audit qualification
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	2025-02-12
Indicate Company website link for updated RPT policy of the Company	https://www.63moons.com/investors/corporate-governance/policies/Related-Party-Transactions-Policy.pdf
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	84368000	273246000
	Other income	475031000	1560903000
	Total income	559399000	1834149000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	152821000	676306000
(e)	Finance costs	1695000	5540000
(f)	Depreciation, depletion and amortisation expense	28025000	109917000
(f)	Other Expenses
1	Other expenses	269733000	858057000
	Total other expenses	269733000	858057000
	Total expenses	452274000	1649820000
3	Total profit before exceptional items and tax	107125000	184329000
4	Exceptional items	84971000	-215029000
5	Total profit before tax	192096000	-30700000
6	Tax expense
7	Current tax	5656000	-36006000
8	Deferred tax	13692000	23396000
9	Total tax expenses	19348000	-12610000
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	172748000	-18090000
12	Profit (loss) from discontinued operations before tax	-22522000	109446000
13	Tax expense of discontinued operations	-6557000	31871000
14	Net profit (loss) from discontinued operation after tax	-15965000	77575000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	156783000	59485000
17	Other comprehensive income net of taxes	12636000	-337000
18	Total Comprehensive Income for the period	169419000	59148000
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	92157000	92157000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		28620509000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.4	1.39
	Diluted earnings (loss) per share from continuing operations	3.4	1.39
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-0.35	1.68
	Diluted earnings (loss) per share from discontinued operations	-0.35	1.68
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	3.05	3.07
	Diluted earnings (loss) per share from continuing and discontinued operations	3.05	3.07
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	2069028000
	Capital work-in-progress	0
	Investment property	981856000
	Goodwill	0
	Other intangible assets	3250000
	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	5397387000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	2594855000
	Total non-current financial assets	7992242000
	Deferred tax assets (net)	449888000
	Other non-current assets	364226000
	Total non-current assets	11860490000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	1289826000
	Trade receivables, current	30457000
	Cash and cash equivalents	231339000
	Bank balance other than cash and cash equivalents	15873441000
	Loans, current	50977000
	Other current financial assets	521935000
	Total current financial assets	17997975000
	Current tax assets (net)	245067000
	Other current assets	332624000
	Total current assets	18575666000
3	Non-current assets classified as held for sale	2303000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	30438459000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	92157000
	Other equity	28635268000
	Total equity attributable to owners of parent	28727425000
	Non controlling interest
	Total equity	28727425000
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
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	38705000
	Total non-current financial liabilities	38705000
	Provisions, non-current	116837000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	155542000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	4522000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	40428000
	Total Trade payable	44950000
	Other current financial liabilities	1118486000
	Total current financial liabilities	1163436000
	Other current liabilities	356172000
	Provisions, current	31336000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	1550944000
3	Liabilities directly associated with assets in disposal group classified as held for sale	4548000
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	1711034000
	Total equity and liabilites	30438459000
	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	0	0	0
	Total Segment Revenue	0	0
	Less: Inter segment revenue
	Revenue from operations	0	0
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	0	0	0
	Total Profit before tax	0	0
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	0	0
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	0	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	0	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	Segment result for standalone not proived as consolidated Segmental result published

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
1	Remeasurement of the net defined benefit liability/asset	12636000	-337000
	Total Amount of items that will not be reclassified to profit and loss	12636000	-337000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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
5	Total Other comprehensive income	12636000	-337000

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			-30700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			9386000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-140265000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			1192055000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			403658000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			140614000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-12649000
	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			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-97573000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-1427026000
	Other adjustments to reconcile profit (loss)			109446000
	Other adjustments for non-cash items			450000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			627646000
	Net cash flows from (used in) operations			596946000
	Dividends received			0
	Interest paid			0
	Interest received			-1312102000
	Income taxes paid (refund)			-372238000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-342918000
	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			0
	Purchase of property, plant and equipment			102646000
	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			1491115000
	Purchase of other long-term assets			1712758000
	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			1182878000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-980000000
	Net cash flows from (used in) investing activities	-121411000
	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			0
	Payments of lease liabilities			28889000
	Dividends paid			0
	Interest paid			5374000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-34263000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-498592000
	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			-498592000
	Cash and cash equivalents cash flow statement at beginning of period			729931000
	Cash and cash equivalents cash flow statement at end of period			231339000

Audit qualification
Sr.	Details of Audit Qualification	Type of Audit Qualification	Frequency of qualification	For Audit Qualification(s) where the impact is quantified by the auditor	For Audit Qualification(s) where the impact is not quantified by the auditor
				Management's Views	(i) Management's estimation on the impact of audit qualification	(ii) If management is unable to estimate the impact, reasons for the same	Auditors' Comments on (i) or (ii) above
1	Textual Information(1)	Qualified opinion	Repetitive	Textual Information(2)	Textual Information(3)	Textual Information(4)	Textual Information(5)

Text Block
Textual Information(1)	NA
Textual Information(2)	NA n nNote :- In Statement on Impact of Audit Qualifications on Annual Standalone Audited Financial Results for year ended March 31, 2025 are show of aggregate of continuned and discontinued operation.
Textual Information(3)	Quantification in not possible
Textual Information(4)	a) Post July-2013, civil suits have been filed against the Company in relation to the counter party payment default occurred on the exchange platform of NSEL, wherein the Company has been made a party. In these proceedings certain reliefs have been claimed against the Company, inter-alia, on the ground that the Company is the holding company of NSEL. These matters are pending before the Honble Bombay High Court for adjudication. The Company has denied all the claims and contentions in its reply. There is no privity of contract between the Company and the Plaintiffs therein. The management is of the view that the parties who have filed the Civil Suits would not be able to sustain any claim against the Company. These matters are pending for hearing before the Honble Bombay High Court. n nb) First Information Reports (FIRs) have been registered against various parties, including the Company, with the Economic Offences Wing, Mumbai (EOW) and Central Bureau of Investigation (CBI) in connection with the counter party payment default on NSEL platform. After investigation, EOW, Mumbai has presently filed various charge-sheets in the matter including against the Company. CBI has filed charge-sheets including against the Company for alleged loss caused to PEC Ltd. & MMTC Ltd on NSEL platform and aforesaid cases are pending for trial before Court. n nc) The SFIO has filed complaint with the Honble Sessions Court under various sections of IPC and Companies Act against several persons/entities including the Company relating to NSEL payment default. The Company has challenged the issuance of process order before the Honble Bombay High Court and the proceedings in the matter has been stayed by the Honble High Court. The matter is pending for hearing before Honble Bombay High Court. n nd) State Government attached various assets of the Company under MPID Act by issuing Gazette Notifications. The Company is in process of pursuing its remedy before Honble MPID Court against said Notifications n ne) The Enforcement Directorate(ED) has attached certain assets of the Company under the provisions of the Prevention of Money Laundering Act, 2002(PMLA). The Honble Appellate Tribunal quashed the provisional attachment orders and imposed conditions with regard to the Company. The Company has filed the appeal before the Honble Bombay High Court for the limited purpose for challenging the conditions put by the Honble Appellate Tribunal. The Honble Court was pleased to admit the appeal. ED has also filed cross appeal, which is tagged with the Companys appeal. The matters are pending for hearing. Meanwhile, ED filed a prosecution complaint before the Spl. PMLA Court, Mumbai against the Company and the same is pending for trial.
Textual Information(5)	Quantification in not possible