Integrated Filing — IndAS



General information about company
Scrip Code 526397
NSE Symbol ALPHAGEO
MSEI Symbol NOTLISTED
ISIN INE137C01018
Name of company ALPHAGEO (INDIA) 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 17-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 Geophysical Data Acquisition, Processing and Interpretation Services
Start date and time of board meeting 26-May-2025   12:55:00
End date and time of board meeting 26-May-2025   15:00:00
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 705578000 1256751000
Other income 12305000 99017000
Total income 717883000 1355768000
2 Expenses
(a) Cost of materials consumed 0 0
(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 34799000 127392000
(e) Finance costs 572000 3417000
(f) Depreciation, depletion and amortisation expense 43383000 144163000
(f) Other Expenses
1 Geophysical survey and related expenses 621244000 1043100000
2 Other expenses 54972000 117507000
Total other expenses 676216000 1160607000
Total expenses 754970000 1435579000
3 Total profit before exceptional items and tax -37087000 -79811000
4 Exceptional items 0 0
5 Total profit before tax -37087000 -79811000
6 Tax expense
7 Current tax 2651000 3301000
8 Deferred tax -4293000 -24941000
9 Total tax expenses -1642000 -21640000
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 -35445000 -58171000
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 -5000 -5000
16 Total profit (loss) for period -35450000 -58176000
17 Other comprehensive income net of taxes -1323000 8429000
18 Total Comprehensive Income for the period -36773000 -49747000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -37831000 -61118000
Total profit or loss, attributable to non-controlling interests 2381000 2942000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -39154000 -52689000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 2381000 2942000
21 Details of equity share capital
Paid-up equity share capital 63648000 63648000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 2620780000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -5.94 -9.6
Diluted earnings (loss) per share from continuing operations -5.94 -9.6
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 -5.94 -9.6
Diluted earnings (loss) per share from continuing and discontinued operations -5.94 -9.6
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) 1 The above consolidated audited financial results for the quarter and year ended 31st March 2025 as reviewed by the audit committee and have been considered and approved by the Board of Directors at its meeting held on May 26, 2025. The statutory auditors of the company have expressed an unmodified opinion on these results.ttttttt n2 The Statement has been prepared in accordance with the Companies Indian Accounting Standards Rules 2015 Ind AS prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable and in terms of Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulation2015 as amended.ttttttttttt n3 The Consolidated results include the audited financial results of Indian subsidiary, associate company of Indian Subsidiary and audited financial results of foreign subsidiary.ttttttttt n4 The group is engaged in the business of Geophysical Data Acquisition, Processing and interpretation Services and therefore, has only one reportable segment in accordance with Ind AS 108 Operating Segments.ttttttttt n5 During the Financial Year 202122 the company has received a notice from Income tax department on alleging an excess payment towards imports of Machinery on which depreciation is disallowed amounting to Rs.867 Lakhs and issued demand notice of Rs 601 Lakhs is shown under contingent liability. During the period in the same matter Managing director also received the demand in his personal capacity for the amount of Rs.1645 Lakhs, which is indemnified by the company grouped under Income Tax Assets and also shown under Contingent Liability. Company is not foreseeing any provision currently for the above based on external expert opinion obtained.ttttttttt n6 During the financial year 202223 Directorate of Enforcement had provisionally seized the fixed deposits amounting to Rs.1601.08 lakhs under foreign exchange and Management Act, 1999 FEMA 1999 and the company had challenged the same before The Honble Appellate Tribunal, FEMA, New Delhi. In this matter the company is still awaiting for the adjudicating proceedings. No Provision is considered by the management at this stage.tttttttt n7 The figures for the quarter ended 31st March 2025 31st March 2024 are the balancing figures between audited figures for the full financial year and the reviewed year to date figures up to the third quarter of the respective financial year.ttttt ntttttt n8 The Board of Directors has recommended a dividend of Rs. 8 per equity share of Rs.10 each for the financial year 202425 subject to approval of shareholders at the ensuing annual general meeting of the company.t n n9. The abstract of Financial Results on Standalone basis is given below:tt nPARTICULARSt Quarter Endedt Year ended nt 31.03.2025 31.12.2024 31.03.2024 31.03.2025 31.03.2024 nt Refer note-4 Unaudited Refer note-4 Audited Audited nTotal revenue from operationst 4241.42 1,115.80 t4204.83 t 9096.27 t7273.71 nProfit /(Loss) before tax from ncontinuing operationst (494.03) (970.62)t1396.00 t (1012.72) 1111.52 nProfit /(Loss) after tax from ncontinuing operationst (450.94) (779.35)t1103.12 (763.30)t834.03 nProfit /(Loss ) after tax from ndis-continuing operationst t nOther comprehensive income n(Net of tax)t (11.02)t1.41 t(22.92)t (6.76)t(19.99) nTotal comprehensive incomet (461.96)t(777.94)t1080.20 t (770.06)t814.04 n n n10.The figures for the corresponding previous period have been reclassified regrouped wherever necessary to conform to current period classification.



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 737460000
Capital work-in-progress 21813000
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 0
Other non-current financial assets 140000
Total non-current financial assets 140000
Deferred tax assets (net) 88875000
Other non-current assets 242266000
Total non-current assets 1090554000
2 Current assets
Inventories 19335000
Current financial asset
Current investments 216825000
Trade receivables, current 683470000
Cash and cash equivalents 630693000
Bank balance other than cash and cash equivalents 375460000
Loans, current 0
Other current financial assets 0
Total current financial assets 1906448000
Current tax assets (net) 0
Other current assets 105968000
Total current assets 2031751000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3122305000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 63784000
Other equity 2620780000
Total equity attributable to owners of parent 2684564000
Non controlling interest 9879000
Total equity 2694443000
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 0
Total non-current financial liabilities 0
Provisions, non-current 10177000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 10177000
Current liabilities
Current financial liabilities
Borrowings, current 0
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 234972000
Total Trade payable 234972000
Other current financial liabilities 56881000
Total current financial liabilities 291853000
Other current liabilities 124560000
Provisions, current 1272000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 417685000
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 427862000
Total equity and liabilites 3122305000
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 Items that will not be reclassified to profit or loss -1473000 -903000
Total Amount of items that will not be reclassified to profit and loss -1473000 -903000
2 Income tax relating to items that will not be reclassified to profit or loss -370000 -227000
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 220000 -9105000
5 Total Other comprehensive income -1323000 8429000



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 -79811000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3417000
Adjustments for decrease (increase) in inventories -12069000
Adjustments for decrease (increase) in trade receivables, current -187552000
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 275677000
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 144163000
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 141000
Adjustments for dividend income 0
Adjustments for interest income 54525000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 11736000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -42355000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 37719000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 176352000
Net cash flows from (used in) operations 96541000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 191995000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -95454000
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 2760000
Purchase of property, plant and equipment 290113000
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 65778000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 435271000
Net cash flows from (used in) investing activities 213696000
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 0
Payments of lease liabilities 0
Dividends paid 50918000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -3417000
Net cash flows from (used in) financing activities -54335000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 63907000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 8719000
Net increase (decrease) in cash and cash equivalents 72626000
Cash and cash equivalents cash flow statement at beginning of period 558067000
Cash and cash equivalents cash flow statement at end of period 630693000





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 MAJETI & CO Yes 30-Sep-2026