Integrated Filing — IndAS

General information about company
Scrip Code	530365
NSE Symbol	ORIENTBELL
MSEI Symbol	NOTLISTED
ISIN	INE607D01018
Name of company	ORIENT BELL 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	15-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	Single segment
Description of single segment	Ceramic Tiles and Allied Products
Start date and time of board meeting	22-May-2025   12:30:00
End date and time of board meeting	22-May-2025   15:35:00
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
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.	No
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	2025-03-20
Indicate Company website link for updated RPT policy of the Company	www.orientbell.com
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 since there is no default.

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	1906900000	6599900000
	Other income	6756000	22207000
	Total income	1913656000	6622107000
2	Expenses
(a)	Cost of materials consumed	229956000	959764000
(b)	Purchases of stock-in-trade	536254000	1872692000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	181694000	232417000
(d)	Employee benefit expense	254033000	1002215000
(e)	Finance costs	10679000	47773000
(f)	Depreciation, depletion and amortisation expense	54981000	225214000
(f)	Other Expenses
1	Power & Fuel Charges	282541000	1171523000
2	Advertisement and Sales Promotion	75459000	271902000
3	Packing Material Consumed	42891000	170284000
4	Stores & Spares consumed	43390000	165138000
5	Travelling & Conveyance	32200000	114396000
6	Freight & Forwarding Charges	73947000	126138000
7	Repair and maintenance	20968000	71288000
8	Hire Charges	11127000	44854000
9	Legal & Professional Expenses	3577000	15177000
10	Misc. Expenses	27902000	97427000
	Total other expenses	614002000	2248127000
	Total expenses	1881599000	6588202000
3	Total profit before exceptional items and tax	32057000	33905000
4	Exceptional items	0	0
5	Total profit before tax	32057000	33905000
6	Tax expense
7	Current tax	-208000	-208000
8	Deferred tax	8100000	9279000
9	Total tax expenses	7892000	9071000
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	24165000	24834000
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	24165000	24834000
17	Other comprehensive income net of taxes	-4900000	2800000
18	Total Comprehensive Income for the period	19265000	27634000
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	1464997600000	1464997600000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2964428000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.66	1.69
	Diluted earnings (loss) per share from continuing operations	1.65	1.68
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	1.66	1.69
	Diluted earnings (loss) per share from continuing and discontinued operations	1.65	1.68
24	Debt equity ratio	0.0015	0.0015
25	Debt service coverage ratio	0.084	0.0468
26	Interest service coverage ratio	0.04	0.0171
27	Disclosure of notes on financial results		1.tThese standalone and consolidated financial results have been prepared in accordance with the Companies (Indian Accounting Standard) Rules, 2015 (as amended) [Ind AS] prescribed under section 133 of the Companies Act, 2013 read with relevant rules, issued thereunder, and other recognised accounting practices and policies and in terms of the Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulation, 2015 (as amended) [Listing Regulations]. n2.tThe above standalone and consolidated financial results have been reviewed by Audit Committee and thereafter approved and taken on record by the Board of Directors in their respective board meeting held on May 22, 2025. The Statutory auditor has expressed an unmodified audit opinion on these standalone and consolidated financial statements. n3.tThe business activity of the company falls within a single primary business segment viz. Ceramic Tiles and Allied Products and hence there is no other reportable segment as per Ind AS 108 Operating Segments. n4.tFigures for the quarter ended March 31, 2025 and March 31, 2024 are balancing figures between the audited figures for the full financial year and reviewed year to date figures upto the third quarter of the respective financial years. n5.tThe Board of Directors has, in its meeting held on May 22, 2025, recommended a dividend of Rs. 0.50 per equity share of Rs. 10/- each for the financial year 2024-25 which is subject to the shareholders approval in the forthcoming Annual General Meeting. n6.tThe figures for corresponding previous period have been re-grouped/re-classified wherever necessary to make them comparable with the current year figures. n n

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	2768962000
	Capital work-in-progress	7992000
	Investment property
	Goodwill	0
	Other intangible assets	12539000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	81800000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets
	Total non-current financial assets	81800000
	Deferred tax assets (net)
	Other non-current assets	30280000
	Total non-current assets	2901573000
2	Current assets
	Inventories	615670000
	Current financial asset
	Current investments	0
	Trade receivables, current	1218567000
	Cash and cash equivalents	42669000
	Bank balance other than cash and cash equivalents	300768000
	Loans, current	0
	Other current financial assets
	Total current financial assets	1562004000
	Current tax assets (net)
	Other current assets	78301000
	Total current assets	2255975000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	5157548000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	146500000
	Other equity	2964388000
	Total equity attributable to owners of parent	3110888000
	Non controlling interest
	Total equity	3110888000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	296840000
	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
	Total non-current financial liabilities	296840000
	Provisions, non-current	0
	Deferred tax liabilities (net)	169110000
	Deferred government grants, Non-current
	Other non-current liabilities	221718000
	Total non-current liabilities	687668000
	Current liabilities
	Current financial liabilities
	Borrowings, current	143031000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	154076000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	878525000
	Total Trade payable	1032601000
	Other current financial liabilities
	Total current financial liabilities	1175632000
	Other current liabilities	147038000
	Provisions, current	36322000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	1358992000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	2046660000
	Total equity and liabilites	5157548000
	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)
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	6600000	-3700000
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	-1700000	900000
5	Total Other comprehensive income	-4900000	2800000

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			33905000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			45068000
	Adjustments for decrease (increase) in inventories			279704000
	Adjustments for decrease (increase) in trade receivables, current			90059000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			20569000
	Adjustments for decrease (increase) in other non-current assets			3936000
	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			-385128000
	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			4640000
	Adjustments for depreciation and amortisation expense			225214000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1421000
	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			3847000
	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)			11112000
	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)			292748000
	Net cash flows from (used in) operations			326653000
	Dividends received			0
	Interest paid			-7000000
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			333653000
	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			24600000
	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			12083000
	Purchase of property, plant and equipment			64525000
	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			533000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-76509000
	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			604000
	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			29871000
	Repayments of borrowings			0
	Payments of lease liabilities			23723000
	Dividends paid			7297000
	Interest paid			46781000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-47326000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			209818000
	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			209818000
	Cash and cash equivalents cash flow statement at beginning of period			132851000
	Cash and cash equivalents cash flow statement at end of period			342669000