Integrated Filing — IndAS

General information about company
Scrip Code	543327
NSE Symbol	EXXARO
MSEI Symbol	NOTLISTED
ISIN	INE0GFE01026
Name of company	Exxaro Tiles 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	24-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-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	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	Ceramic tiles
Start date and time of board meeting	24-May-2025   14:30:00
End date and time of board meeting	24-May-2025   17:30:00
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
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	2021-01-05
Indicate Company website link for updated RPT policy of the Company	https://www.exxarotiles.com/investors/?policy_disclosure
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?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
NA

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	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	910865000	2996342000
	Other income	3270000	10652000
	Total income	914135000	3006994000
2	Expenses
(a)	Cost of materials consumed	286649000	976299000
(b)	Purchases of stock-in-trade	83884000	236893000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	26185000	-50269000
(d)	Employee benefit expense	74714000	278110000
(e)	Finance costs	28642000	119645000
(f)	Depreciation, depletion and amortisation expense	23529000	95177000
(f)	Other Expenses
1	Power and Fuel	273415000	1012344000
2	Other Expenses	76285000	330236000
	Total other expenses	349700000	1342580000
	Total expenses	873303000	2998435000
3	Total profit before exceptional items and tax	40832000	8559000
4	Exceptional items	0	0
5	Total profit before tax	40832000	8559000
6	Tax expense
7	Current tax	0	13509000
8	Deferred tax	11172000	2876000
9	Total tax expenses	11172000	16385000
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	29660000	-7826000
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	29660000	-7826000
17	Other comprehensive income net of taxes	-1659000	1593000
18	Total Comprehensive Income for the period	28001000	-6233000
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	447411000	447411000
	Face value of equity share capital	1	1
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	0.07	-0.02
	Diluted earnings (loss) per share from continuing operations	0.07	-0.02
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	0.07	-0.02
	Diluted earnings (loss) per share from continuing and discontinued operations	0.07	-0.02
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	1913485000
	Capital work-in-progress
	Investment property	0
	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	100000
	Trade receivables, non-current
	Loans, non-current	6193000
	Other non-current financial assets	14838000
	Total non-current financial assets	21131000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	1934616000
2	Current assets
	Inventories	1644273000
	Current financial asset
	Current investments	0
	Trade receivables, current	1097950000
	Cash and cash equivalents	1075000
	Bank balance other than cash and cash equivalents	25958000
	Loans, current	280000
	Other current financial assets	0
	Total current financial assets	1125263000
	Current tax assets (net)	0
	Other current assets	134415000
	Total current assets	2903951000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4838567000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	447411000
	Other equity	2314360000
	Total equity attributable to owners of parent	2761771000
	Non controlling interest
	Total equity	2761771000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	137501000
	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	5519000
	Total non-current financial liabilities	143020000
	Provisions, non-current	16163000
	Deferred tax liabilities (net)	81010000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	240193000
	Current liabilities
	Current financial liabilities
	Borrowings, current	762851000
	Trade payables, 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	962581000
	Total Trade payable	962581000
	Other current financial liabilities	46172000
	Total current financial liabilities	1771604000
	Other current liabilities	56999000
	Provisions, current	5803000
	Current tax liabilities (Net)	2197000
	Deferred government grants, Current	0
	Total current liabilities	1836603000
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	2076796000
	Total equity and liabilites	4838567000
	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		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	Audited	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	Items that will not be reclassifled to proflt or loss	-2241000	2153000
	Total Amount of items that will not be reclassified to profit and loss	-2241000	2153000
2	Income tax relating to items that will not be reclassified to profit or loss	-582000	560000
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	-1659000	1593000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			8559000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			119645000
	Adjustments for decrease (increase) in inventories			-93287000
	Adjustments for decrease (increase) in trade receivables, current			69089000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			1212000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-3443000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			52827000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-6671000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			95177000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			4373000
	Adjustments for provisions, non-current			3030000
	Adjustments for other financial liabilities, current			7302000
	Adjustments for other financial liabilities, non-current			1076000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			6651000
	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			1166000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-438000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			244407000
	Net cash flows from (used in) operations			252966000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			16720000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			236246000
	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			2661000
	Purchase of property, plant and equipment			71516000
	Proceeds from sales of investment property			9959000
	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			6651000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			2335000
	Net cash flows from (used in) investing activities	-49910000
	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			0
	Repayments of borrowings			74166000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			119645000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-193811000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-7475000
	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			-7475000
	Cash and cash equivalents cash flow statement at beginning of period			8550000
	Cash and cash equivalents cash flow statement at end of period			1075000