Integrated Filing — IndAS

General information about company
Scrip Code	500136
NSE Symbol	ESTER
MSEI Symbol	NOTLISTED
ISIN	INE778B01029
Name of company	ESTER INDUSTRIES 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	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-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	21-May-2025   19:30:00
End date and time of board meeting	21-May-2025   20:15:00
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	3192557000	12821421000
	Other income	26604000	168986000
	Total income	3219161000	12990407000
2	Expenses
(a)	Cost of materials consumed	1944970000	7924511000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	14173000	24859000
(d)	Employee benefit expense	179904000	711545000
(e)	Finance costs	156583000	673269000
(f)	Depreciation, depletion and amortisation expense	170893000	687525000
(f)	Other Expenses
1	Other Expenses	686883000	2688594000
	Total other expenses	686883000	2688594000
	Total expenses	3153406000	12710303000
3	Total profit before exceptional items and tax	65755000	280104000
4	Exceptional items	-2041000	-2041000
5	Total profit before tax	63714000	278063000
6	Tax expense
7	Current tax	33665000	44226000
8	Deferred tax	10436000	96855000
9	Total tax expenses	44101000	141081000
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	19613000	136982000
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	19613000	136982000
17	Other comprehensive income net of taxes	-2641000	-36096000
18	Total Comprehensive Income for the period	16972000	100886000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	470209000	470209000
	Face value of equity share capital	5	5
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	0.21	1.46
	Diluted earnings (loss) per share from continuing operations	0.21	1.46
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	0.21	1.46
	Diluted earnings (loss) per share from continuing and discontinued operations	0.21	1.46
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Due to restriction of 4000 words, we are unable to paste all Notes in the Standalone Audited Financial Results XBRL. n nNotes on the Audited Financial results are same as mentioned in the pdf uploaded on 21.05.2025 under Outcome of Board meeting on the Stock Exchanges.

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	9768356000
	Capital work-in-progress	392186000
	Investment property	0
	Goodwill	0
	Other intangible assets	4520000
	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	0
	Trade receivables, non-current	0
	Loans, non-current	2487000
	Other non-current financial assets	323276000
	Total non-current financial assets	325763000
	Deferred tax assets (net)	14735000
	Other non-current assets	170786000
	Total non-current assets	10676346000
2	Current assets
	Inventories	1614219000
	Current financial asset
	Current investments	580128000
	Trade receivables, current	1703362000
	Cash and cash equivalents	225639000
	Bank balance other than cash and cash equivalents	454787000
	Loans, current	6412000
	Other current financial assets	19836000
	Total current financial assets	2990164000
	Current tax assets (net)	0
	Other current assets	448388000
	Total current assets	5052771000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	15729117000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	470209000
	Other equity	7254988000
	Total equity attributable to owners of parent	7725197000
	Non controlling interest	0
	Total equity	7725197000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	4047969000
	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	0
	Total non-current financial liabilities	4047969000
	Provisions, non-current	102684000
	Deferred tax liabilities (net)	246809000
	Deferred government grants, Non-current	0
	Other non-current liabilities	287911000
	Total non-current liabilities	4685373000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2553815000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	92228000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	378196000
	Total Trade payable	470424000
	Other current financial liabilities	167826000
	Total current financial liabilities	3192065000
	Other current liabilities	69135000
	Provisions, current	45301000
	Current tax liabilities (Net)	12046000
	Deferred government grants, Current	0
	Total current liabilities	3318547000
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	8003920000
	Total equity and liabilites	15729117000
	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	Polyester chips and film	2708644000	11104811000
2	Speciality polymers	483913000	1716610000
	Total Segment Revenue	3192557000	12821421000
	Less: Inter segment revenue	0	0
	Revenue from operations	3192557000	12821421000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Polyester chips and film	234920000	917954000
2	Speciality polymers	135743000	579130000
	Total Profit before tax	370663000	1497084000
	i. Finance cost	156583000	156583000
	ii. Other Unallocable Expenditure net off Unallocable income	150366000	150366000
	Profit before tax	63714000	278063000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Polyester chips and film	11511238000	11511238000
2	Speciality polymers	1315279000	1315279000
	Total Segment Asset	12826517000	12826517000
	Un-allocable Assets	2902600000	2902600000
	Net Segment Asset	15729117000	15729117000
4	Segment Liabilities
	Segment Liabilities
1	Polyester chips and film	4509088000	4509088000
2	Speciality polymers	63322000	63322000
	Total Segment Liabilities	4572410000	4572410000
	Un-allocable Liabilities	3431510000	3431510000
	Net Segment Liabilities	8003920000	8003920000
	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	Acturial (loss) on remeasurement of defined benefit plan	-1596000	-7124000
	Total Amount of items that will not be reclassified to profit and loss	-1596000	-7124000
2	Income tax relating to items that will not be reclassified to profit or loss	-441000	-1763000
3	Amount of items that will be reclassified to profit and loss
1	Effective portion of (loss)/gain on hedging instruments in cash flow hedge	-2881000	-42363000
2	Effective portion of (loss)/gain on hedging instruments in cost of hedge	560000	690000
	Total Amount of items that will be reclassified to profit and loss	-2321000	-41673000
4	Income tax relating to items that will be reclassified to profit or loss	-835000	-10938000
5	Total Other comprehensive income	-2641000	-36096000

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			278063000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			597221000
	Adjustments for decrease (increase) in inventories			-168185000
	Adjustments for decrease (increase) in trade receivables, current			-244545000
	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			195813000
	Adjustments for other financial assets, non-current			-10756000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-159081000
	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			687525000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-579000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			12902000
	Adjustments for other financial liabilities, non-current			143000
	Adjustments for unrealised foreign exchange losses gains			50994000
	Adjustments for dividend income			0
	Adjustments for interest income			70496000
	Adjustments for share-based payments			2149000
	Adjustments for fair value losses (gains)			-7624000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-20606000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			8702000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			873577000
	Net cash flows from (used in) operations			1151640000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			29692000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1121948000
	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			860424000
	Other cash payments to acquire equity or debt instruments of other entities			732361000
	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			310041000
	Proceeds from sales of investment property			12671000
	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			0
	Interest received			64201000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-459738000
	Net cash flows from (used in) investing activities	-564844000
	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			9227000
	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			637621000
	Repayments of borrowings			1835844000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			579613000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			437485000
	Net cash flows from (used in) financing activities			-1331124000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-774020000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			999659000
	Net increase (decrease) in cash and cash equivalents			225639000
	Cash and cash equivalents cash flow statement at beginning of period			0
	Cash and cash equivalents cash flow statement at end of period			225639000