Integrated Filing — IndAS

General information about company
Scrip Code	544246
NSE Symbol	RVTH
MSEI Symbol	NOTLISTED
ISIN	INE0DAB01012
Name of company	Revathi Equipment India 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	15-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	Manufacturing of equipments
Start date and time of board meeting	23-May-2025   17:00:00
End date and time of board meeting	23-May-2025   19:00:00
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	644900000	1785500000
	Other income	34100000	103100000
	Total income	679000000	1888600000
2	Expenses
(a)	Cost of materials consumed	210000000	869900000
(b)	Purchases of stock-in-trade	37800000	121800000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	112700000	-20000000
(d)	Employee benefit expense	70300000	254300000
(e)	Finance costs	31800000	100600000
(f)	Depreciation, depletion and amortisation expense	4100000	16300000
(f)	Other Expenses
1	Other Expenses	70500000	268200000
	Total other expenses	70500000	268200000
	Total expenses	537200000	1611100000
3	Total profit before exceptional items and tax	141800000	277500000
4	Exceptional items	0	0
5	Total profit before tax	141800000	277500000
6	Tax expense
7	Current tax	47300000	73600000
8	Deferred tax	1300000	2100000
9	Total tax expenses	48600000	75700000
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	93200000	201800000
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	93200000	201800000
17	Other comprehensive income net of taxes	-3800000	-4400000
18	Total Comprehensive Income for the period	89400000	197400000
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	30700000	30700000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1232600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	30.44	65.78
	Diluted earnings (loss) per share from continuing operations	30.44	65.78
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	30.44	65.78
	Diluted earnings (loss) per share from continuing and discontinued operations	30.44	65.78
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
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	364700000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	17000000
	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	24700000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	1500000
	Total non-current financial assets	26200000
	Deferred tax assets (net)	4700000
	Other non-current assets	2500000
	Total non-current assets	415100000
2	Current assets
	Inventories	684600000
	Current financial asset
	Current investments	742800000
	Trade receivables, current	251500000
	Cash and cash equivalents	13000000
	Bank balance other than cash and cash equivalents	36700000
	Loans, current	54400000
	Other current financial assets	29600000
	Total current financial assets	1128000000
	Current tax assets (net)	0
	Other current assets	156300000
	Total current assets	1968900000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2384000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	30600000
	Other equity	1232600000
	Total equity attributable to owners of parent	1263200000
	Non controlling interest	0
	Total equity	1263200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	10100000
	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	0
	Total non-current financial liabilities	10100000
	Provisions, non-current	8200000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	2500000
	Total non-current liabilities	20800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	359300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	4200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	290800000
	Total Trade payable	295000000
	Other current financial liabilities	74700000
	Total current financial liabilities	729000000
	Other current liabilities	297200000
	Provisions, current	21800000
	Current tax liabilities (Net)	52000000
	Deferred government grants, Current	0
	Total current liabilities	1100000000
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	1120800000
	Total equity and liabilites	2384000000
	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
	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	5100000	5800000
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	-1300000	-1400000
5	Total Other comprehensive income	-3800000	-4400000

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			277500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			92600000
	Adjustments for decrease (increase) in trade receivables, current			92100000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			118400000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-10300000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-117700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-14000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			16300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			2800000
	Adjustments for provisions, current			5700000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-122600000
	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			0
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			63300000
	Net cash flows from (used in) operations			340800000
	Dividends received			-4500000
	Interest paid			-82400000
	Interest received			-63700000
	Income taxes paid (refund)			94500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			260500000
	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			202400000
	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			0
	Purchase of property, plant and equipment			243400000
	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			2100000
	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			10000000
	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			4500000
	Interest received			63700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			5000000
	Net cash flows from (used in) investing activities	-360500000
	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			73000000
	Repayments of borrowings			10200000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			82000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-800000
	Net cash flows from (used in) financing activities			-20000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-120000000
	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			-120000000
	Cash and cash equivalents cash flow statement at beginning of period			133000000
	Cash and cash equivalents cash flow statement at end of period			13000000