Integrated Filing — IndAS

General information about company
Scrip Code	533161
NSE Symbol	EMMBI
MSEI Symbol	NOTLISTED
ISIN	INE753K01015
Name of company	EMMBI INDUSTRIES 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	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	Single segment
Description of single segment	Polymer Based Multiple Products
Start date and time of board meeting	24-May-2025   01:00:00
End date and time of board meeting	24-May-2025   16:16:00
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	1075170000	4041800000
	Other income	320000	1970000
	Total income	1075490000	4043770000
2	Expenses
(a)	Cost of materials consumed	665180000	2625290000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	16050000	-87990000
(d)	Employee benefit expense	50090000	189110000
(e)	Finance costs	47550000	180410000
(f)	Depreciation, depletion and amortisation expense	30110000	117720000
(f)	Other Expenses
1	Other Expenses	245580000	933240000
	Total other expenses	245580000	933240000
	Total expenses	1054560000	3957780000
3	Total profit before exceptional items and tax	20930000	85990000
4	Exceptional items	0	0
5	Total profit before tax	20930000	85990000
6	Tax expense
7	Current tax	1370000	9440000
8	Deferred tax	4880000	14260000
9	Total tax expenses	6250000	23700000
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	14680000	62290000
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	14680000	62290000
17	Other comprehensive income net of taxes	230000	230000
18	Total Comprehensive Income for the period	14910000	62520000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	14680000	62290000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	14910000	62530000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	184740000	184740000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1678760000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.82	3.46
	Diluted earnings (loss) per share from continuing operations	0.76	3.24
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	0.82	3.46
	Diluted earnings (loss) per share from continuing and discontinued operations	0.76	3.24
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	1699990000
	Capital work-in-progress
	Investment property
	Goodwill	220000
	Other intangible assets	130580000
	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	130000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	24210000
	Total non-current financial assets	24340000
	Deferred tax assets (net)	0
	Other non-current assets	25970000
	Total non-current assets	1881100000
2	Current assets
	Inventories	1235710000
	Current financial asset
	Current investments	0
	Trade receivables, current	845110000
	Cash and cash equivalents	17040000
	Bank balance other than cash and cash equivalents	240000
	Loans, current	0
	Other current financial assets	136630000
	Total current financial assets	999020000
	Current tax assets (net)	0
	Other current assets	0
	Total current assets	2234730000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4115830000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	184740000
	Other equity	1678760000
	Total equity attributable to owners of parent	1863500000
	Non controlling interest	0
	Total equity	1863500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	359500000
	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	359500000
	Provisions, non-current	17090000
	Deferred tax liabilities (net)	131410000
	Deferred government grants, Non-current	0
	Other non-current liabilities	21020000
	Total non-current liabilities	529020000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1234010000
	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	475310000
	Total Trade payable	475310000
	Other current financial liabilities	13990000
	Total current financial liabilities	1723310000
	Other current liabilities	0
	Provisions, current	0
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1723310000
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	2252330000
	Total equity and liabilites	4115830000
	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
1	Remeasurement of Defined Benefit Plans	160000	160000
	Total Amount of items that will not be reclassified to profit and loss	160000	160000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Foreign Currency Translation Reserve	70000	70000
	Total Amount of items that will be reclassified to profit and loss	70000	70000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	230000	230000

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			85990000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			180410000
	Adjustments for decrease (increase) in inventories			-130660000
	Adjustments for decrease (increase) in trade receivables, current			-65810000
	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			70650000
	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			117720000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	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			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)			510000
	Other adjustments for non-cash items			230000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			173050000
	Net cash flows from (used in) operations			259040000
	Dividends received			0
	Interest paid			0
	Interest received			-1870000
	Income taxes paid (refund)			9180000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			247990000
	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			1820000
	Purchase of property, plant and equipment			187460000
	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			-5870000
	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			1870000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-189640000
	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			85380000
	Proceeds from issuing other equity instruments			20890000
	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			27260000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			5310000
	Interest paid			180410000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-680000
	Net cash flows from (used in) financing activities			-52870000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			5480000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			110000
	Net increase (decrease) in cash and cash equivalents			5590000
	Cash and cash equivalents cash flow statement at beginning of period			11450000
	Cash and cash equivalents cash flow statement at end of period			17040000