Integrated Filing — IndAS



General information about company
Scrip Code 532439
NSE Symbol OLECTRA
MSEI Symbol NOTLISTED
ISIN INE260D01016
Name of company OLECTRA GREENTECH 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 20-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 Multi segment
Description of single segment
Start date and time of board meeting 26-May-2025   16:42:00
End date and time of board meeting 26-May-2025   17:25:00
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 4489189000 18018968000
Other income 45252000 123170000
Total income 4534441000 18142138000
2 Expenses
(a) Cost of materials consumed 3321998000 13356693000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 34954000 57279000
(d) Employee benefit expense 264988000 925583000
(e) Finance costs 195967000 511534000
(f) Depreciation, depletion and amortisation expense 94951000 372817000
(f) Other Expenses
1 Power & Fuel 29505000 137103000
2 Testing & other operating expensest 143662000 532930000
3 Other Expensest 128787000 403288000
Total other expenses 301954000 1073321000
Total expenses 4214812000 16297227000
3 Total profit before exceptional items and tax 319629000 1844911000
4 Exceptional items -27088000 33927000
5 Total profit before tax 292541000 1878838000
6 Tax expense
7 Current tax 44040000 513497000
8 Deferred tax 41633000 -26759000
9 Total tax expenses 85673000 486738000
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 206868000 1392100000
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 206868000 1392100000
17 Other comprehensive income net of taxes 1821000 1821000
18 Total Comprehensive Income for the period 208689000 1393921000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests -3153000 3235000
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 328323000 328333000
Face value of equity share capital 4 4
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 2.56 16.92
Diluted earnings (loss) per share from continuing operations 2.56 16.92
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 2.56 16.92
Diluted earnings (loss) per share from continuing and discontinued operations 2.56 16.92
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 3408100000
Capital work-in-progress 1868567000
Investment property
Goodwill 0
Other intangible assets 139967000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 727666000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 280079000
Total non-current financial assets 1007745000
Deferred tax assets (net)
Other non-current assets 179131000
Total non-current assets 6603510000
2 Current assets
Inventories 2899567000
Current financial asset
Current investments 0
Trade receivables, current 6935209000
Cash and cash equivalents 56653000
Bank balance other than cash and cash equivalents 1646244000
Loans, current 27057000
Other current financial assets 489262000
Total current financial assets 9154425000
Current tax assets (net) 237163000
Other current assets 2819360000
Total current assets 15110515000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 21714025000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 328323000
Other equity 10164307000
Total equity attributable to owners of parent 10492630000
Non controlling interest 34522000
Total equity 10527152000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1416966000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities 1416966000
Provisions, non-current 400081000
Deferred tax liabilities (net) 134805000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 1951852000
Current liabilities
Current financial liabilities
Borrowings, current 1131513000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 208845000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 6455002000
Total Trade payable 6663847000
Other current financial liabilities 796875000
Total current financial liabilities 8592235000
Other current liabilities 125173000
Provisions, current 4116000
Current tax liabilities (Net) 513497000
Deferred government grants, Current
Total current liabilities 9235021000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 11186873000
Total equity and liabilites 21714025000
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)
1 Insulator Divisiont 543378000 1801083000
2 E Vehicle Divisiont 3945811000 16217885000
Total Segment Revenue 4489189000 18018968000
Less: Inter segment revenue 0 0
Revenue from operations 4489189000 18018968000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Insulator Divisiont 126658000 460472000
2 E Vehicle Divisiont 361016000 1926518000
Total Profit before tax 487674000 2386990000
i. Finance cost 195967000 195967000
ii. Other Unallocable Expenditure net off Unallocable income -834000 -834000
Profit before tax 292541000 1878838000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Insulator Divisiont 1885208000 1885208000
2 E Vehicle Divisiont 18779007000 18779007000
Total Segment Asset 20664215000 20664215000
Un-allocable Assets 1049810000 1049810000
Net Segment Asset 21714025000 21714025000
4 Segment Liabilities
Segment Liabilities
1 Insulator Divisiont 1187842000 1187842000
2 E Vehicle Divisiont 9350729000 9350729000
Total Segment Liabilities 10538571000 10538571000
Un-allocable Liabilities 648302000 648302000
Net Segment Liabilities 11186873000 11186873000
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
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 -1821000 -1821000
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 0 0
5 Total Other comprehensive income 1821000 1821000



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 1878838000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 511534000
Adjustments for decrease (increase) in inventories -737683000
Adjustments for decrease (increase) in trade receivables, current -1802967000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -1233790000
Adjustments for decrease (increase) in other non-current assets -79131000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -145062000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 2769697000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 9297000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 372817000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 101304000
Adjustments for other financial liabilities, current 16140000
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 106020000
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) 2434000
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) -321430000
Net cash flows from (used in) operations 1557408000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 150664000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1406744000
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 1769793000
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 0
Interest received 106020000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -584486000
Net cash flows from (used in) investing activities -2248259000
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 -1340992000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 511534000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 829458000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -12057000
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 -12057000
Cash and cash equivalents cash flow statement at beginning of period 68710000
Cash and cash equivalents cash flow statement at end of period 56653000





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 SARATH & ASSOCIATES Yes 30-Sep-2026