Integrated Filing — IndAS



General information about company
Scrip Code 543725
NSE Symbol ELIN
MSEI Symbol NOTLISTED
ISIN INE050401020
Name of company ELIN ELECTRONICS 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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-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 Single segment of manufacturing of Electronics Manufacturing Services
Start date and time of board meeting 26-May-2025   11:00:00
End date and time of board meeting 26-May-2025   14:32:00
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 3157490000 11802060000
Other income 112380000 183440000
Total income 3269870000 11985500000
2 Expenses
(a) Cost of materials consumed 2193570000 8488090000
(b) Purchases of stock-in-trade 91410000 323090000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 28990000 -57680000
(d) Employee benefit expense 407840000 1664370000
(e) Finance costs 21080000 75830000
(f) Depreciation, depletion and amortisation expense 73550000 246120000
(f) Other Expenses
1 Other Expenses 233210000 860530000
Total other expenses 233210000 860530000
Total expenses 3049650000 11600350000
3 Total profit before exceptional items and tax 220220000 385150000
4 Exceptional items 0 0
5 Total profit before tax 220220000 385150000
6 Tax expense
7 Current tax 24530000 69050000
8 Deferred tax 23460000 22880000
9 Total tax expenses 47990000 91930000
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 172230000 293220000
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 172230000 293220000
17 Other comprehensive income net of taxes -9150000 -1650000
18 Total Comprehensive Income for the period 163080000 291570000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 172230000 293220000
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 163080000 291570000
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 243520000 243520000
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 3.59 6.11
Diluted earnings (loss) per share from continuing operations 3.59 6.11
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 3.59 6.11
Diluted earnings (loss) per share from continuing and discontinued operations 3.59 6.11
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) As attached in the pdf



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 2458340000
Capital work-in-progress 33200000
Investment property 0
Goodwill 0
Other intangible assets 2140000
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 14820000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 26320000
Total non-current financial assets 41140000
Deferred tax assets (net) 0
Other non-current assets 47600000
Total non-current assets 2582420000
2 Current assets
Inventories 1279330000
Current financial asset
Current investments 672040000
Trade receivables, current 2265330000
Cash and cash equivalents 750000
Bank balance other than cash and cash equivalents 310120000
Loans, current 0
Other current financial assets 35920000
Total current financial assets 3284160000
Current tax assets (net) 40000
Other current assets 131670000
Total current assets 4695200000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 7277620000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 243520000
Other equity 5098260000
Total equity attributable to owners of parent 5341780000
Non controlling interest 0
Total equity 5341780000
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 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 5260000
Total non-current financial liabilities 5260000
Provisions, non-current 0
Deferred tax liabilities (net) 134220000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 139480000
Current liabilities
Current financial liabilities
Borrowings, current 235240000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 244930000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1001640000
Total Trade payable 1246570000
Other current financial liabilities 148180000
Total current financial liabilities 1629990000
Other current liabilities 117140000
Provisions, current 43000000
Current tax liabilities (Net) 6230000
Deferred government grants, Current 0
Total current liabilities 1796360000
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 1935840000
Total equity and liabilites 7277620000
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 employee benefit plans -12230000 -2310000
Total Amount of items that will not be reclassified to profit and loss -12230000 -2310000
2 Income tax relating to items that will not be reclassified to profit or loss -3080000 -580000
3 Amount of items that will be reclassified to profit and loss
1 Net change in fair values of investments in equity shares carried at fair value through OCI 0 80000
Total Amount of items that will be reclassified to profit and loss 0 80000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -9150000 -1650000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 385150000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 75830000
Adjustments for decrease (increase) in inventories -174050000
Adjustments for decrease (increase) in trade receivables, current -272130000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -10100000
Adjustments for decrease (increase) in other non-current assets -1600000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 28620000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 137870000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -9960000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 246120000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 7100000
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 1840000
Adjustments for dividend income 40000
Adjustments for interest income 41840000
Adjustments for share-based payments -1890000
Adjustments for fair value losses (gains) -53940000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -84900000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 1250000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -151820000
Net cash flows from (used in) operations 233330000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 65970000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 167360000
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 28750000
Purchase of property, plant and equipment 405530000
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 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 40000
Interest received 45990000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 117100000
Net cash flows from (used in) investing activities -213650000
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 120480000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 75390000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -270000
Net cash flows from (used in) financing activities 44820000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -1470000
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 -1470000
Cash and cash equivalents cash flow statement at beginning of period 2220000
Cash and cash equivalents cash flow statement at end of period 750000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S. R. Batliboi & Co. LLP Yes 31-Jul-2027