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	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   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

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	5888214000	21363883000
	Other income	129951000	446801000
	Total income	6018165000	21810684000
2	Expenses
(a)	Cost of materials consumed	2072153000	6886506000
(b)	Purchases of stock-in-trade	721332000	3849928000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	39185000	-421073000
(d)	Employee benefit expense	552087000	2111849000
(e)	Finance costs	3411000	14523000
(f)	Depreciation, depletion and amortisation expense	179590000	619987000
(f)	Other Expenses
1	Other Expenses	1151258000	3832918000
	Total other expenses	1151258000	3832918000
	Total expenses	4719016000	16894638000
3	Total profit before exceptional items and tax	1299149000	4916046000
4	Exceptional items	0	0
5	Total profit before tax	1299149000	4916046000
6	Tax expense
7	Current tax	319760000	1236363000
8	Deferred tax	17846000	30841000
9	Total tax expenses	337606000	1267204000
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	961543000	3648842000
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	-3171000
16	Total profit (loss) for period	961543000	3645671000
17	Other comprehensive income net of taxes	-11150000	-5144000
18	Total Comprehensive Income for the period	950393000	3640527000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	881884000	3388152000
	Total profit or loss, attributable to non-controlling interests	79659000	79659000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	872329000	3381968000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	78064000	258559000
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	4.03	15.5
	Diluted earnings (loss) per share from continuing operations	4.03	15.5
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	4.03	15.5
	Diluted earnings (loss) per share from continuing and discontinued operations	4.03	15.5
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	6000704000
	Capital work-in-progress	187962000
	Investment property	137609000
	Goodwill	0
	Other intangible assets	16715000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	417572000
	Total non-current financial assets	417572000
	Deferred tax assets (net)	17265000
	Other non-current assets	220760000
	Total non-current assets	6998587000
2	Current assets
	Inventories	5245767000
	Current financial asset
	Current investments	5688081000
	Trade receivables, current	6577903000
	Cash and cash equivalents	516948000
	Bank balance other than cash and cash equivalents	359138000
	Loans, current	10533000
	Other current financial assets	109049000
	Total current financial assets	13261652000
	Current tax assets (net)
	Other current assets	912166000
	Total current assets	19419585000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	26418172000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1104425000
	Other equity	20569604000
	Total equity attributable to owners of parent	21674029000
	Non controlling interest	2410886000
	Total equity	24084915000
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	47236000
	Total non-current financial liabilities	47236000
	Provisions, non-current	47684000
	Deferred tax liabilities (net)	151858000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	246778000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4955000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	336142000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1166025000
	Total Trade payable	1502167000
	Other current financial liabilities	254833000
	Total current financial liabilities	1761955000
	Other current liabilities	248849000
	Provisions, current	22393000
	Current tax liabilities (Net)	53282000
	Deferred government grants, Current
	Total current liabilities	2086479000
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	2333257000
	Total equity and liabilites	26418172000
	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	Remeasurement of net defined benefit liability	-11904000	-11259000
	Total Amount of items that will not be reclassified to profit and loss	-11904000	-11259000
2	Income tax relating to items that will not be reclassified to profit or loss	-2784000	-2575000
3	Amount of items that will be reclassified to profit and loss
1	Net change in fair values of investments other than equity shares carried at fair value through OCI	-2713000	4730000
	Total Amount of items that will be reclassified to profit and loss	-2713000	4730000
4	Income tax relating to items that will be reclassified to profit or loss	-683000	1190000
5	Total Other comprehensive income	-11150000	-5144000

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			4916046000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			14523000
	Adjustments for decrease (increase) in inventories			-624232000
	Adjustments for decrease (increase) in trade receivables, current			-500571000
	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			-275984000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			54397000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			20190000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			619987000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			17085000
	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			-23355000
	Adjustments for dividend income			4981000
	Adjustments for interest income			105846000
	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			-287004000
	Other adjustments to reconcile profit (loss)			-21790000
	Other adjustments for non-cash items			18650000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1098931000
	Net cash flows from (used in) operations			3817115000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1199848000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2617267000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			83209000
	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			17042000
	Purchase of property, plant and equipment			1668066000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			3748000
	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			20000000
	Proceeds from sales of other long-term assets			10546417000
	Purchase of other long-term assets			14637207000
	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			4981000
	Interest received			103121000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-5534251000
	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			365431000
	Repayments of borrowings			3987902000
	Payments of lease liabilities			141000
	Dividends paid			385795000
	Interest paid			10656000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			3112152000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			195168000
	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			195168000
	Cash and cash equivalents cash flow statement at beginning of period			321780000
	Cash and cash equivalents cash flow statement at end of period			516948000