Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol CROWN
MSEI Symbol NOTLISTED
ISIN INE491V01019
Name of company CROWN LIFTERS 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 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 Manufacturing and Trading of Cranes
Start date and time of board meeting 26-May-2025   12:00:00
End date and time of board meeting 26-May-2025   14:40:00
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 2025-05-26
Indicate Company website link for updated RPT policy of the Company https://crownlifters.com/invester-center/#policies
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 111399000 350345000
Other income 5905000 19262000
Total income 117304000 369607000
2 Expenses
(a) Cost of materials consumed 29778000 94183000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 9560000 37651000
(e) Finance costs 11132000 33341000
(f) Depreciation, depletion and amortisation expense 16877000 59883000
(f) Other Expenses
1 Other Expenses 6022000 13455000
Total other expenses 6022000 13455000
Total expenses 73369000 238513000
3 Total profit before exceptional items and tax 43935000 131094000
4 Exceptional items 811000 123660000
5 Total profit before tax 44746000 254754000
6 Tax expense
7 Current tax 1811000 12700000
8 Deferred tax 10390000 52253000
9 Total tax expenses 12201000 64953000
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 32545000 189801000
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 32545000 189801000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 32545000 189801000
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 112233000 112233000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 506009000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.9 16.91
Diluted earnings (loss) per share from continuing operations 2.9 16.91
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 2.9 16.91
Diluted earnings (loss) per share from continuing and discontinued operations 2.9 16.91
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 1240500000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 0
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 0
Trade receivables, non-current 0
Loans, non-current 1502000
Other non-current financial assets 0
Total non-current financial assets 1502000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 1242002000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 105762000
Cash and cash equivalents 304846000
Bank balance other than cash and cash equivalents 0
Loans, current 17538000
Other current financial assets 0
Total current financial assets 428146000
Current tax assets (net) 120378000
Other current assets 1640000
Total current assets 550164000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1792166000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 112233000
Other equity 506009000
Total equity attributable to owners of parent 618242000
Non controlling interest
Total equity 618242000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 307071000
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 335925000
Total Trade payable 335925000
Other non-current financial liabilities 0
Total non-current financial liabilities 642996000
Provisions, non-current 0
Deferred tax liabilities (net) 78620000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 721616000
Current liabilities
Current financial liabilities
Borrowings, current 165128000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 5843000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 269865000
Total Trade payable 275708000
Other current financial liabilities 0
Total current financial liabilities 440836000
Other current liabilities 9501000
Provisions, current 1255000
Current tax liabilities (Net) 716000
Deferred government grants, Current
Total current liabilities 452308000
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 1173924000
Total equity and liabilites 1792166000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 254754000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 33341000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -23477000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 1379000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -17316000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 267179000
Adjustments for increase (decrease) in trade payables, non-current -56173000
Adjustments for increase (decrease) in other current liabilities 2353000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 59883000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -37000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 84637000
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 -19195000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 4178000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 67709000
Other adjustments to reconcile profit (loss) -79895000
Other adjustments for non-cash items -127838000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 235118000
Net cash flows from (used in) operations 489872000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 12700000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 477172000
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 510780000
Proceeds from sales of investment property 62750000
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 585000
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 19195000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -429420000
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 97754000
Repayments of borrowings 33341000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 64413000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 112165000
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 112165000
Cash and cash equivalents cash flow statement at beginning of period 192681000
Cash and cash equivalents cash flow statement at end of period 304846000





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 M/s. Shiv Pawan & Co No


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 CROWN LIFTERS LIMITED Karim Kamruddin Jaria KEY MANAGERIAL PERSONNEL & MANAGING DIRECTOR Remuneration 200000000 NA 6000000 0 0
2 CROWN LIFTERS LIMITED Nizar Nooruddin Rajwani KEY MANAGERIAL PERSONNEL & CHIEF FINANCIAL OFFICER Remuneration 200000000 NA 3000000 0 0
3 CROWN LIFTERS LIMITED Powerlift Crane Rentals ASSOCIATES OF RELATIVE Purchase of goods or services 200000000 NA 7784000 0 0
4 CROWN LIFTERS LIMITED Alyas karim Jaria SON OF A MANAGING DIRECTOR Any other transaction Salary 200000000 NA 600000 0 0
5 CROWN LIFTERS LIMITED Nooruddin Savji Rajwani KEY MANAGERIAL PERSONNEL Remuneration 200000000 NA 8000 0 0
Total value of transaction during the reporting period 17392000