Integrated Filing — IndAS

General information about company
Scrip Code	532684
NSE Symbol	EKC
MSEI Symbol	NOTLISTED
ISIN	INE184H01027
Name of company	Everest Kanto Cylinder 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	13-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	23-May-2025   14:30:00
End date and time of board meeting	23-May-2025   17:00:00
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	4221100000	14992100000
	Other income	22900000	98500000
	Total income	4244000000	15090600000
2	Expenses
(a)	Cost of materials consumed	2228900000	7915700000
(b)	Purchases of stock-in-trade	37100000	76900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	185600000	191600000
(d)	Employee benefit expense	411300000	1487000000
(e)	Finance costs	39700000	134800000
(f)	Depreciation, depletion and amortisation expense	105300000	414900000
(f)	Other Expenses
1	Power and fuel	224300000	816200000
2	Others	754700000	2749400000
	Total other expenses	979000000	3565600000
	Total expenses	3986900000	13786500000
3	Total profit before exceptional items and tax	257100000	1304100000
4	Exceptional items	-64800000	-64800000
5	Total profit before tax	192300000	1239300000
6	Tax expense
7	Current tax	58400000	278800000
8	Deferred tax	1200000	-16700000
9	Total tax expenses	59600000	262100000
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	132700000	977200000
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	132700000	977200000
17	Other comprehensive income net of taxes	11300000	152500000
18	Total Comprehensive Income for the period	144000000	1129700000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	133300000	979300000
	Total profit or loss, attributable to non-controlling interests	-600000	-600000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	144600000	1131800000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-600000	-2100000
21	Details of equity share capital
	Paid-up equity share capital	224400000	224400000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		11839600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.19	8.73
	Diluted earnings (loss) per share from continuing operations	1.19	8.73
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	1.19	8.73
	Diluted earnings (loss) per share from continuing and discontinued operations	1.19	8.73
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results

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	3906300000
	Capital work-in-progress	1598200000
	Investment property	253600000
	Goodwill	0
	Other intangible assets	5700000
	Intangible assets under development	34600000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	36600000
	Trade receivables, non-current	11400000
	Loans, non-current	0
	Other non-current financial assets	108200000
	Total non-current financial assets	156200000
	Deferred tax assets (net)	57100000
	Other non-current assets	376400000
	Total non-current assets	6388100000
2	Current assets
	Inventories	4809400000
	Current financial asset
	Current investments	600300000
	Trade receivables, current	2497300000
	Cash and cash equivalents	624600000
	Bank balance other than cash and cash equivalents	170100000
	Loans, current	8800000
	Other current financial assets	13600000
	Total current financial assets	3914700000
	Current tax assets (net)	0
	Other current assets	941300000
	Total current assets	9665400000
3	Non-current assets classified as held for sale	89400000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	16142900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	224400000
	Other equity	11839600000
	Total equity attributable to owners of parent	12064000000
	Non controlling interest	-100000
	Total equity	12063900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	268200000
	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	252200000
	Total non-current financial liabilities	520400000
	Provisions, non-current	89800000
	Deferred tax liabilities (net)	67100000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	677300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1164000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	64100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	664200000
	Total Trade payable	728300000
	Other current financial liabilities	207200000
	Total current financial liabilities	2099500000
	Other current liabilities	1243500000
	Provisions, current	22500000
	Current tax liabilities (Net)	36200000
	Deferred government grants, Current	0
	Total current liabilities	3401700000
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	4079000000
	Total equity and liabilites	16142900000
	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	India	2671800000	9478700000
2	U.A.E. (Dubai)	531000000	1754700000
3	U.S.A. and Hungary	1053000000	3740500000
4	Others	43100000	271400000
	Total Segment Revenue	4298900000	15245300000
	Less: Inter segment revenue	77800000	77800000
	Revenue from operations	4221100000	14992100000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	India	104400000	722600000
2	U.A.E. (Dubai)	-11300000	21300000
3	U.S.A. and Hungary	125700000	582400000
4	Others	-7400000	-17800000
	Total Profit before tax	211400000	1308500000
	i. Finance cost	33900000	33900000
	ii. Other Unallocable Expenditure net off Unallocable income	-14800000	-14800000
	Profit before tax	192300000	1239300000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	India	8369800000	8369800000
2	U.A.E. (Dubai)	2607400000	2607400000
3	U.S.A. and Hungary	3348500000	3348500000
4	Others	631300000	631300000
	Total Segment Asset	14957000000	14957000000
	Un-allocable Assets	1185900000	1185900000
	Net Segment Asset	16142900000	16142900000
4	Segment Liabilities
	Segment Liabilities
1	India	1056600000	1056600000
2	U.A.E. (Dubai)	396800000	396800000
3	U.S.A. and Hungary	1020700000	1020700000
4	Others	66800000	66800000
	Total Segment Liabilities	2540900000	2540900000
	Un-allocable Liabilities	1538100000	1538100000
	Net Segment Liabilities	4079000000	4079000000
	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	Items that will not be reclassified to profit and loss	-1100000	10500000
	Total Amount of items that will not be reclassified to profit and loss	-1100000	10500000
2	Income tax relating to items that will not be reclassified to profit or loss	-1900000	-1000000
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	-10500000	-141000000
5	Total Other comprehensive income	11300000	152500000

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			1239300000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			134800000
	Adjustments for decrease (increase) in inventories			78000000
	Adjustments for decrease (increase) in trade receivables, current			-878200000
	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			0
	Adjustments for increase (decrease) in trade payables, non-current			-165900000
	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			416600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			64800000
	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			100000
	Adjustments for dividend income			0
	Adjustments for interest income			31800000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-42800000
	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)			100000
	Other adjustments for non-cash items			18500000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-405800000
	Net cash flows from (used in) operations			833500000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			253400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			580100000
	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			6900000
	Purchase of property, plant and equipment			1212900000
	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			29300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-21700000
	Net cash flows from (used in) investing activities	-1198400000
	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			1013100000
	Repayments of borrowings			0
	Payments of lease liabilities			53300000
	Dividends paid			78300000
	Interest paid			114500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			767000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			148700000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-173700000
	Net increase (decrease) in cash and cash equivalents			-25000000
	Cash and cash equivalents cash flow statement at beginning of period			649600000
	Cash and cash equivalents cash flow statement at end of period			624600000