Integrated Filing — IndAS

General information about company
Scrip Code	543266
NSE Symbol	HERANBA
MSEI Symbol	NA
ISIN	INE694N01015
Name of company	HERANBA 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	23-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	Standalone
Whether results are audited or unaudited for the quarter ended	Unaudited
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	Single segment
Start date and time of board meeting	23-May-2025   15:00:00
End date and time of board meeting	23-May-2025   16:50:00
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.	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	2024-11-13
Indicate Company website link for updated RPT policy of the Company	https://www.heranba.co.in/wp-content/uploads/2022/08/New-Materiality_of_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
The Company has not defualted on Loans and Debt Securities during the quarter and financial year ended on 31st March, 2025

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	Unaudited	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	3954200000	14959000000
	Other income	133300000	455800000
	Total income	4087500000	15414800000
2	Expenses
(a)	Cost of materials consumed	1738900000	8681600000
(b)	Purchases of stock-in-trade	1307400000	2537600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	169200000	31100000
(d)	Employee benefit expense	191800000	803200000
(e)	Finance costs	114600000	260200000
(f)	Depreciation, depletion and amortisation expense	73800000	285000000
(f)	Other Expenses
1	Other Expenses	564800000	2073300000
	Total other expenses	564800000	2073300000
	Total expenses	4160500000	14672000000
3	Total profit before exceptional items and tax	-73000000	742800000
4	Exceptional items	0	0
5	Total profit before tax	-73000000	742800000
6	Tax expense
7	Current tax	-4000000	191000000
8	Deferred tax	-16100000	11800000
9	Total tax expenses	-20100000	202800000
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	-52900000	540000000
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	-52900000	540000000
17	Other comprehensive income net of taxes	-1100000	-3800000
18	Total Comprehensive Income for the period	-54000000	536200000
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	400100000	400100000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		8860700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-1.32	13.5
	Diluted earnings (loss) per share from continuing operations	-1.32	13.5
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	-1.32	13.5
	Diluted earnings (loss) per share from continuing and discontinued operations	-1.32	13.5
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The above financial results as reviewed by the Audit Committee, were approved and taken on record by the Board of Directors in their meeting held on May 23, 2025. The Statutory Auditor have issued their unmodified audit opinion. n n2. The standalone financial results of Heranba Industries Limited (the Company) have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and in terms of regulation 33  of the SEBI ( Listing Obligations and Disclosure requirements ), 2015 as amended. n n3. The figures for the quarter ended March 31,2025 and for the comparative quarter ended March 31,2024 are the balancing figures between the audited figures in respect of the full financial year and unaudited year to date figures upto the third quarter ended December 31 of the respective financial year which were subjected to limited review. n n4. The Board of Directors of the Company at their meeting held on May 23, 2025 had recommended dividend of Rs. 1 per share (10% of FV- Rs.10) on the outstanding equity shares of nominal value of Rs. 10/- each as on record date, subject to shareholder approval at the ensuing Annual General Meeting. n n5. The company is engaged in manufacture and sale of Agro Chemical business. As the Company's business activity falls within a single business segment, there is no separate reportable segment as per Ind AS 108 Operating Segments. n n6. Figures for the previous period have been regrouped / re-classified to confirm to the figures of the current period.

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	2395000000
	Capital work-in-progress	43700000
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	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	33900000
	Trade receivables, non-current	0
	Loans, non-current	4938100000
	Other non-current financial assets	62600000
	Total non-current financial assets	5034600000
	Deferred tax assets (net)	104300000
	Other non-current assets	57000000
	Total non-current assets	7634600000
2	Current assets
	Inventories	2504100000
	Current financial asset
	Current investments	0
	Trade receivables, current	5602500000
	Cash and cash equivalents	389700000
	Bank balance other than cash and cash equivalents	114800000
	Loans, current	0
	Other current financial assets	27600000
	Total current financial assets	6134600000
	Current tax assets (net)	0
	Other current assets	469100000
	Total current assets	9107800000
3	Non-current assets classified as held for sale	219000000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	16961400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	400100000
	Other equity	8860700000
	Total equity attributable to owners of parent	9260800000
	Non controlling interest
	Total equity	9260800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	90400000
	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	32900000
	Total non-current financial liabilities	123300000
	Provisions, non-current	32000000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	2600000
	Total non-current liabilities	157900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2304600000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	74900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4306400000
	Total Trade payable	4381300000
	Other current financial liabilities	438100000
	Total current financial liabilities	7124000000
	Other current liabilities	191400000
	Provisions, current	118000000
	Current tax liabilities (Net)	109300000
	Deferred government grants, Current	0
	Total current liabilities	7542700000
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	7700600000
	Total equity and liabilites	16961400000
	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		Unaudited	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	Unaudited	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	items that willl not be reclassified to profit or loss (net)	-1100000	-3800000
	Total Amount of items that will not be reclassified to profit and loss	-1100000	-3800000
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	0	0
5	Total Other comprehensive income	-1100000	-3800000

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			Unaudited
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			742800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-59800000
	Adjustments for decrease (increase) in trade receivables, current			-604700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-135000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-600000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1508800000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			77300000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			285000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			18600000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-26500000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-39700000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-5200000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-1900000
	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)			1016300000
	Net cash flows from (used in) operations			1759100000
	Dividends received			0
	Interest paid			-260200000
	Interest received			-365900000
	Income taxes paid (refund)			317100000
	Other inflows (outflows) of cash			30800000
	Net cash flows from (used in) operating activities			1367100000
	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			34800000
	Purchase of property, plant and equipment			222600000
	Proceeds from sales of investment property			0
	Purchase of investment property			7500000
	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			600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1620300000
	Net cash flows from (used in) investing activities	-1815000000
	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			986000000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			50000000
	Interest paid			219000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			717000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			269100000
	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			269100000
	Cash and cash equivalents cash flow statement at beginning of period			120600000
	Cash and cash equivalents cash flow statement at end of period			389700000