Integrated Filing — IndAS

General information about company
Scrip Code	543266
NSE Symbol	HERANBA
MSEI Symbol	NOTLISTED
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	Consolidated
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

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	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	3347700000	14097300000
	Other income	31100000	75800000
	Total income	3378800000	14173100000
2	Expenses
(a)	Cost of materials consumed	2373100000	9679200000
(b)	Purchases of stock-in-trade	-129500000	78200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	181500000	-309200000
(d)	Employee benefit expense	265500000	1050900000
(e)	Finance costs	141900000	308300000
(f)	Depreciation, depletion and amortisation expense	155800000	566100000
(f)	Other Expenses
1	Other Expenses	801900000	2619000000
	Total other expenses	801900000	2619000000
	Total expenses	3790200000	13992500000
3	Total profit before exceptional items and tax	-411400000	180600000
4	Exceptional items	0	0
5	Total profit before tax	-411400000	180600000
6	Tax expense
7	Current tax	-7500000	187500000
8	Deferred tax	12800000	-29400000
9	Total tax expenses	5300000	158100000
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	-416700000	22500000
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	-416700000	22500000
17	Other comprehensive income net of taxes	-3100000	0
18	Total Comprehensive Income for the period	-419800000	22500000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-414900000	30700000
	Total profit or loss, attributable to non-controlling interests	-1800000	-1800000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-417500000	27400000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-2300000	-8700000
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		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-10.37	0.77
	Diluted earnings (loss) per share from continuing operations	-10.37	0.77
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	-10.37	0.77
	Diluted earnings (loss) per share from continuing and discontinued operations	-10.37	0.77
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		The above financial results as reviewed by the Audit Committee, were approved and taken on record by the Board of Directors n nin their meeting held on May 23, 2025. The statutory auditors have issued their unmodified report thereon. nThe Consolidated 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 nThe 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 quarterended December 31 of the respective financial year, which were subjected to limited review. n nThe Board of Directors of the Holding 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 nFigures 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	6623400000
	Capital work-in-progress	696300000
	Investment property
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	28300000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	106800000
	Total non-current financial assets	135100000
	Deferred tax assets (net)	217900000
	Other non-current assets	130500000
	Total non-current assets	7803200000
2	Current assets
	Inventories	3373900000
	Current financial asset
	Current investments	0
	Trade receivables, current	5549300000
	Cash and cash equivalents	425900000
	Bank balance other than cash and cash equivalents	119700000
	Loans, current	0
	Other current financial assets	28100000
	Total current financial assets	6123000000
	Current tax assets (net)
	Other current assets	828400000
	Total current assets	10325300000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	18128500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	400100000
	Other equity	8007900000
	Total equity attributable to owners of parent	8408000000
	Non controlling interest	91300000
	Total equity	8499300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	926900000
	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	32900000
	Total non-current financial liabilities	959800000
	Provisions, non-current	46300000
	Deferred tax liabilities (net)	27300000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	1033400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2526000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	98300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4765700000
	Total Trade payable	4864000000
	Other current financial liabilities	731900000
	Total current financial liabilities	8121900000
	Other current liabilities	245300000
	Provisions, current	119300000
	Current tax liabilities (Net)	109300000
	Deferred government grants, Current
	Total current liabilities	8595800000
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	9629200000
	Total equity and liabilites	18128500000
	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		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	Unaudited	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	Item that will not be reclassified to profit or loss	-3100000	0
	Total Amount of items that will not be reclassified to profit and loss	-3100000	0
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	-3100000	0

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			180600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-626700000
	Adjustments for decrease (increase) in trade receivables, current			-886300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-263000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-1200000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1967800000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			63400000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			566100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			500000
	Adjustments for provisions, current			54700000
	Adjustments for provisions, non-current			31900000
	Adjustments for other financial liabilities, current			400000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-39800000
	Adjustments for dividend income			0
	Adjustments for interest income			-10800000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-1000000
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			877600000
	Net cash flows from (used in) operations			1058200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-45200000
	Net cash flows from (used in) operating activities			1013000000
	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			376800000
	Purchase of property, plant and equipment			2759700000
	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			-7500000
	Interest received			3200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1500000
	Net cash flows from (used in) investing activities	-2388700000
	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			1837400000
	Repayments of borrowings			0
	Payments of lease liabilities			7600000
	Dividends paid			50000000
	Interest paid			263200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1516600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			140900000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			285000000
	Net increase (decrease) in cash and cash equivalents			425900000
	Cash and cash equivalents cash flow statement at beginning of period			0
	Cash and cash equivalents cash flow statement at end of period			425900000