Integrated Filing — IndAS

General information about company
Scrip Code	544012
NSE Symbol	CELLO
MSEI Symbol	NA
ISIN	INE0LMW01024
Name of company	CELLO WORLD 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	19-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   12:00:00
End date and time of board meeting	23-May-2025   16:00:00
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	Not applicable
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	2023-07-28
Indicate Company website link for updated RPT policy of the Company	https://corporate.celloworld.com/wp-content/uploads/2024/02/Policy-on-Material-Related-Party-Transactions.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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Default for loan and security is not applicable to the Company

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	3114944000	11126258000
	Other income	77230000	253301000
	Total income	3192174000	11379559000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	2206871000	8645863000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-9071000	-426040000
(d)	Employee benefit expense	108025000	467530000
(e)	Finance costs	718000	31047000
(f)	Depreciation, depletion and amortisation expense	9238000	33374000
(f)	Other Expenses
1	Other Expenses	448800000	1329237000
	Total other expenses	448800000	1329237000
	Total expenses	2764581000	10081011000
3	Total profit before exceptional items and tax	427593000	1298548000
4	Exceptional items	0	0
5	Total profit before tax	427593000	1298548000
6	Tax expense
7	Current tax	93629000	288032000
8	Deferred tax	13875000	26650000
9	Total tax expenses	107504000	314682000
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	320089000	983866000
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	320089000	983866000
17	Other comprehensive income net of taxes	-223000	1512000
18	Total Comprehensive Income for the period	319866000	985378000
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	1104425000	1104425000
	Face value of equity share capital	5	5
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	1.46	4.5
	Diluted earnings (loss) per share from continuing operations	1.46	4.5
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	1.46	4.5
	Diluted earnings (loss) per share from continuing and discontinued operations	1.46	4.5
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	55872000
	Capital work-in-progress	38862000
	Investment property	46802000
	Goodwill	0
	Other intangible assets	16032000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	3823913000
	Trade receivables, non-current
	Loans, non-current	2536025000
	Other non-current financial assets	6910000
	Total non-current financial assets	6366848000
	Deferred tax assets (net)
	Other non-current assets	2472000
	Total non-current assets	6526888000
2	Current assets
	Inventories	1393877000
	Current financial asset
	Current investments	2461570000
	Trade receivables, current	4114125000
	Cash and cash equivalents	242726000
	Bank balance other than cash and cash equivalents	163024000
	Loans, current	1970922000
	Other current financial assets	130026000
	Total current financial assets	9082393000
	Current tax assets (net)
	Other current assets
	Total current assets	10476270000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	17003158000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1104425000
	Other equity	13810469000
	Total equity attributable to owners of parent	14914894000
	Non controlling interest
	Total equity	14914894000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	46097000
	Total non-current financial liabilities	46097000
	Provisions, non-current	0
	Deferred tax liabilities (net)	15654000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	61751000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	37149000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1818094000
	Total Trade payable	1855243000
	Other current financial liabilities	71565000
	Total current financial liabilities	1926808000
	Other current liabilities	58794000
	Provisions, current	8151000
	Current tax liabilities (Net)	32760000
	Deferred government grants, Current
	Total current liabilities	2026513000
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	2088264000
	Total equity and liabilites	17003158000
	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	Remeasurement of net defined benefit liability	-298000	2021000
	Total Amount of items that will not be reclassified to profit and loss	-298000	2021000
2	Income tax relating to items that will not be reclassified to profit or loss	-75000	509000
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
5	Total Other comprehensive income	-223000	1512000

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			1298548000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			31047000
	Adjustments for decrease (increase) in inventories			-424501000
	Adjustments for decrease (increase) in trade receivables, current			-481714000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-40325000
	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			-361254000
	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			0
	Adjustments for depreciation and amortisation expense			33374000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			1494000
	Adjustments for other financial liabilities, current			-16508000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-3048000
	Adjustments for dividend income			65926000
	Adjustments for interest income			45059000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-96186000
	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)			-42065000
	Other adjustments for non-cash items			7236000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1503435000
	Net cash flows from (used in) operations			-204887000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			262107000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-466994000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			1755600000
	Cash flows used in obtaining control of subsidiaries or other businesses			4218583000
	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			5500000
	Purchase of property, plant and equipment			61107000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			3575000
	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			6555860000
	Purchase of other long-term assets			8743339000
	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			65926000
	Interest received			21474000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			5000000
	Net cash flows from (used in) investing activities	-4617244000
	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			7131215000
	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			364800000
	Repayments of borrowings			1845296000
	Payments of lease liabilities			40000
	Dividends paid			331328000
	Interest paid			29378000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			5289973000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			205735000
	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			205735000
	Cash and cash equivalents cash flow statement at beginning of period			36991000
	Cash and cash equivalents cash flow statement at end of period			242726000

Signatory Details
Name of signatory	Hemangi Trivedi
Designation of person	Company Secretary and Compliance Officer
Place	Mumbai
Date	23-May-2025