Integrated Filing — IndAS

General information about company
Scrip Code	526247
NSE Symbol	PREMEXPLN
MSEI Symbol	NOTLISTED
ISIN	INE863B01029
Name of company	Premier Explosives 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	22-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	High Energy Materials
Start date and time of board meeting	22-May-2025   12:15:00
End date and time of board meeting	22-May-2025   16:00:00
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	740837000	4174523000
	Other income	5085000	21132000
	Total income	745922000	4195655000
2	Expenses
(a)	Cost of materials consumed	686919000	2682008000
(b)	Purchases of stock-in-trade	5756000	16095000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-355750000	-309233000
(d)	Employee benefit expense	161221000	619283000
(e)	Finance costs	11121000	108163000
(f)	Depreciation, depletion and amortisation expense	29307000	114742000
(f)	Other Expenses
1	Research and development expenses	925000	4386000
2	Other expenses	146154000	582225000
	Total other expenses	147079000	586611000
	Total expenses	685653000	3817669000
3	Total profit before exceptional items and tax	60269000	377986000
4	Exceptional items	0	0
5	Total profit before tax	60269000	377986000
6	Tax expense
7	Current tax	36288000	90288000
8	Deferred tax	-13485000	365000
9	Total tax expenses	22803000	90653000
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	37466000	287333000
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	37466000	287333000
17	Other comprehensive income net of taxes	2120000	-3763000
18	Total Comprehensive Income for the period	39586000	283570000
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	107522000	107522000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		2350515000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.7	5.34
	Diluted earnings (loss) per share from continuing operations	0.7	5.34
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	0.7	5.34
	Diluted earnings (loss) per share from continuing and discontinued operations	0.7	5.34
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		t

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	1924675000
	Capital work-in-progress	28473000
	Investment property	802000
	Goodwill	0
	Other intangible assets	70162000
	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	0
	Other non-current financial assets	114000
	Total non-current financial assets	114000
	Deferred tax assets (net)	0
	Other non-current assets	64524000
	Total non-current assets	2088750000
2	Current assets
	Inventories	1534946000
	Current financial asset
	Current investments	0
	Trade receivables, current	380781000
	Cash and cash equivalents	931519000
	Bank balance other than cash and cash equivalents	81575000
	Loans, current	0
	Other current financial assets	265562000
	Total current financial assets	1659437000
	Current tax assets (net)	0
	Other current assets	0
	Total current assets	3194383000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5283133000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	107522000
	Other equity	2364046000
	Total equity attributable to owners of parent	2471568000
	Non controlling interest
	Total equity	2471568000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	75000000
	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	765000
	Total non-current financial liabilities	75765000
	Provisions, non-current	106055000
	Deferred tax liabilities (net)	137884000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	319704000
	Current liabilities
	Current financial liabilities
	Borrowings, current	331491000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	56605000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1109195000
	Total Trade payable	1165800000
	Other current financial liabilities	215030000
	Total current financial liabilities	1712321000
	Other current liabilities	731340000
	Provisions, current	17914000
	Current tax liabilities (Net)	30286000
	Deferred government grants, Current	0
	Total current liabilities	2491861000
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	2811565000
	Total equity and liabilites	5283133000
	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	Remeasurement on post employment defined benefit obligation	2991000	-5309000
	Total Amount of items that will not be reclassified to profit and loss	2991000	-5309000
2	Income tax relating to items that will not be reclassified to profit or loss	871000	-1546000
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	2120000	-3763000

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			377986000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			108163000
	Adjustments for decrease (increase) in inventories			-656245000
	Adjustments for decrease (increase) in trade receivables, current			481778000
	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			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			856732000
	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			114742000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	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			-15744000
	Adjustments for dividend income			0
	Adjustments for interest income			13786000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			41532000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			917172000
	Net cash flows from (used in) operations			1295158000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			110378000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1184780000
	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			44000
	Purchase of property, plant and equipment			134179000
	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			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			14563000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			7829000
	Net cash flows from (used in) investing activities	-111743000
	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			-135172000
	Repayments of borrowings			72879000
	Payments of lease liabilities			0
	Dividends paid			26881000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-108559000
	Net cash flows from (used in) financing activities			-343491000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			729546000
	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			729546000
	Cash and cash equivalents cash flow statement at beginning of period			201973000
	Cash and cash equivalents cash flow statement at end of period			931519000