Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	JAIPURKURT
MSEI Symbol	NOTLISTED
ISIN	INE696V01013
Name of company	NANDANI CREATION 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	17-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	The Company is primarily engaged in the manufacturing and retailing of contemporary Indian women's wear. In accordance with Indian Accounting Standard 108 (IND AS) on Operating Segment, the Company consolidates all these product lines into a single business segment for reporting purposes. As such, no additional business segments require separate disclosure under Indian Accounting Standard 108.
Start date and time of board meeting	24-May-2025   18:30:00
End date and time of board meeting	24-May-2025   19:45:00
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?	No
(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	2024-03-31
Indicate Company website link for updated RPT policy of the Company	www.nandanicreation.com/docs/investors/policies/POLICY-ON-MATERIALITY-OF-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?	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
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	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	197753000	695174000
	Other income	5295000	11413000
	Total income	203048000	706587000
2	Expenses
(a)	Cost of materials consumed	112464000	312922000
(b)	Purchases of stock-in-trade	130890000	252833000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-106477000	-180730000
(d)	Employee benefit expense	14405000	49683000
(e)	Finance costs	9486000	28269000
(f)	Depreciation, depletion and amortisation expense	3851000	16335000
(f)	Other Expenses
1	OTHER EXPENSES	32234000	177713000
	Total other expenses	32234000	177713000
	Total expenses	196853000	657025000
3	Total profit before exceptional items and tax	6195000	49562000
4	Exceptional items	0	0
5	Total profit before tax	6195000	49562000
6	Tax expense
7	Current tax	1441000	13955000
8	Deferred tax	75000	-112000
9	Total tax expenses	1516000	13843000
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	4679000	35719000
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	4679000	35719000
17	Other comprehensive income net of taxes	150000	452000
18	Total Comprehensive Income for the period	4829000	36171000
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	172616000	172616000
	Face value of equity share capital	10	10
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	0.27	2.32
	Diluted earnings (loss) per share from continuing operations	0.27	2.32
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0.27	2.32
	Diluted earnings (loss) per share from discontinued operations	0.27	2.32
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	0.54	4.64
	Diluted earnings (loss) per share from continuing and discontinued operations	0.54	4.64
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		The above standalone financial results were reviewed by the Audit Committee and approved by Board of Directors at their respective meetings held on 24 May, 2025. Futher, the audit of standalone financial results for the year ended 31 March 2025, in terms of Regulation 33 of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 as amended time to time, has been carried out by the statutory auditor of the Company. n2. nThese results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards (Ind AS), specified under Section 133 of the Companies Act, 2013(“the Act”) read with the Companies (Indian Accounting Standards) Rule, 2015 and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligation & Disclosure Requirements) Regulations, 2015 (as amended). n3. nEarnings per share for the quarter ended March 31, 2025, December 31, 2024 and March 31, 2024, have been calculated for three months and not annualized. n4. nThe Company is primarily engaged in the manufacturing and retailing of contemporary Indian women's wear. In accordance with Indian Accounting Standard 108 (IND AS) on Operating Segment, the Company consolidates all these product lines into a single business segment for reporting purposes. As such, no additional business segments require separate disclosure under Indian Accounting Standard 108. n5. nFigures relating to the previous periods have been regrouped wherever necessary to conform to the figures of the current period. n6. nNo investor complaints were pending as on March 31, 2025. n7. nThe figures for the last quarter ended 31 March 2025 and 31 March 2024 are the balancing figures between the audited standalone figures in respect of the full financial year and the published standalone year to date figures up to the third quarter of the respective financial years. Also, the figures up to the end of third quarter were only reviewed and not subjected to audit.

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	20240000
	Capital work-in-progress	0
	Investment property	43113000
	Goodwill	0
	Other intangible assets	781000
	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	5000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	3044000
	Total non-current financial assets	8044000
	Deferred tax assets (net)	5473000
	Other non-current assets	2990000
	Total non-current assets	80641000
2	Current assets
	Inventories	396592000
	Current financial asset
	Current investments	873000
	Trade receivables, current	355265000
	Cash and cash equivalents	4207000
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets	4972000
	Total current financial assets	365317000
	Current tax assets (net)	0
	Other current assets	30998000
	Total current assets	792907000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	873548000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	172616000
	Other equity	338817000
	Total equity attributable to owners of parent	511433000
	Non controlling interest
	Total equity	511433000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	23816000
	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	7812000
	Total non-current financial liabilities	31628000
	Provisions, non-current	2072000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	44983000
	Total non-current liabilities	78683000
	Current liabilities
	Current financial liabilities
	Borrowings, current	172079000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	50018000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	31992000
	Total Trade payable	82010000
	Other current financial liabilities	3580000
	Total current financial liabilities	257669000
	Other current liabilities	12178000
	Provisions, current	857000
	Current tax liabilities (Net)	12728000
	Deferred government grants, Current	0
	Total current liabilities	283432000
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	362115000
	Total equity and liabilites	873548000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

The above standalone financial results were reviewed by the Audit Committee and approved by Board of Directors at their respective meetings held on 24 May, 2025. Futher, the audit of standalone financial results for the year ended 31 March 2025, in terms of Regulation 33 of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 as amended time to time, has been carried out by the statutory auditor of the Company. n2. nThese results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards (Ind AS), specified under Section 133 of the Companies Act, 2013(“the Act”) read with the Companies (Indian Accounting Standards) Rule, 2015 and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligation & Disclosure Requirements) Regulations, 2015 (as amended). n3. nEarnings per share for the quarter ended March 31, 2025, December 31, 2024 and March 31, 2024, have been calculated for three months and not annualized. n4. nThe Company is primarily engaged in the manufacturing and retailing of contemporary Indian women's wear. In accordance with Indian Accounting Standard 108 (IND AS) on Operating Segment, the Company consolidates all these product lines into a single business segment for reporting purposes. As such, no additional business segments require separate disclosure under Indian Accounting Standard 108. n5. nFigures relating to the previous periods have been regrouped wherever necessary to conform to the figures of the current period. n6. nNo investor complaints were pending as on March 31, 2025. n7. nThe figures for the last quarter ended 31 March 2025 and 31 March 2024 are the balancing figures between the audited standalone figures in respect of the full financial year and the published standalone year to date figures up to the third quarter of the respective financial years. Also, the figures up to the end of third quarter were only reviewed and not subjected to audit.

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	REMEASUREMENT OF DEFINED BENEFIT PLANS	118000	419000
	Total Amount of items that will not be reclassified to profit and loss	118000	419000
2	Income tax relating to items that will not be reclassified to profit or loss	30000	105000
3	Amount of items that will be reclassified to profit and loss
1	REAMEASUREMENT OF INVESTMENT	83000	185000
	Total Amount of items that will be reclassified to profit and loss	83000	185000
4	Income tax relating to items that will be reclassified to profit or loss	21000	47000
5	Total Other comprehensive income	150000	452000

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			49562000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			28269000
	Adjustments for decrease (increase) in inventories			-189982000
	Adjustments for decrease (increase) in trade receivables, current			-146489000
	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			43006000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-1597000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			24334000
	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			6062000
	Adjustments for depreciation and amortisation expense			16335000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			510000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-726000
	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			-2177000
	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)			-5993000
	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)			-224094000
	Net cash flows from (used in) operations			-174532000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1225000
	Other inflows (outflows) of cash			-4354000
	Net cash flows from (used in) operating activities			-180111000
	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			0
	Purchase of property, plant and equipment			5775000
	Proceeds from sales of investment property			75000
	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			2177000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-3523000
	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			186492000
	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			-32619000
	Payments of lease liabilities			13259000
	Dividends paid			0
	Interest paid			20361000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			185491000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1857000
	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			1857000
	Cash and cash equivalents cash flow statement at beginning of period			2350000
	Cash and cash equivalents cash flow statement at end of period			4207000