General information about company |
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| Scrip Code | 543715 | ||
| NSE Symbol | IEL | ||
| MSEI Symbol | NOTLISTED | ||
| ISIN | INE059901020 | ||
| Name of company | Indiabulls Enterprises 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-Apr-2025 | ||
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 23-Apr-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-Apr-2025 13:40:00 | ||
| End date and time of board meeting | 26-Apr-2025 14:15:00 | ||
| 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 |
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|---|---|---|---|
| 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 | 134200000 | 548600000 | |
| Other income | 21100000 | 38100000 | |
| Total income | 155300000 | 586700000 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 51600000 | 223700000 |
| (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 | 44900000 | 106500000 |
| (e) | Finance costs | 17000000 | 40700000 |
| (f) | Depreciation, depletion and amortisation expense | 39400000 | 155700000 |
| (f) | Other Expenses | ||
| 1 | Other expenses | 1193800000 | 1438200000 |
| Total other expenses | 1193800000 | 1438200000 | |
| Total expenses | 1346700000 | 1964800000 | |
| 3 | Total profit before exceptional items and tax | -1191400000 | -1378100000 |
| 4 | Exceptional items | 0 | 0 |
| 5 | Total profit before tax | -1191400000 | -1378100000 |
| 6 | Tax expense | ||
| 7 | Current tax | 0 | 0 |
| 8 | Deferred tax | 1900000 | -3200000 |
| 9 | Total tax expenses | 1900000 | -3200000 |
| 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 | -1193300000 | -1374900000 |
| 12 | Profit (loss) from discontinued operations before tax | 2100000 | 8800000 |
| 13 | Tax expense of discontinued operations | 0 | 0 |
| 14 | Net profit (loss) from discontinued operation after tax | 2100000 | 8800000 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0 | 0 |
| 16 | Total profit (loss) for period | -1191200000 | -1366100000 |
| 17 | Other comprehensive income net of taxes | -3300000 | -3003100000 |
| 18 | Total Comprehensive Income for the period | -1194500000 | -4369200000 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0 | 0 | |
| 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 | 0 | 0 | |
| 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 | 396700000 | 396700000 | |
| Face value of equity share capital | 2 | 2 | |
| 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 | -6.02 | -6.93 | |
| Diluted earnings (loss) per share from continuing operations | -6.02 | -6.93 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0.01 | 0.04 | |
| Diluted earnings (loss) per share from discontinued operations | 0.01 | 0.04 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | -6.01 | -6.89 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -6.01 | -6.89 | |
| 24 | Debt equity ratio | 0 | 0 |
| 25 | Debt service coverage ratio | 0 | 0 |
| 26 | Interest service coverage ratio | 0 | 0 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
Disclosure of notes on financial results |
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|---|---|---|---|
| Textual Information(1) | Please refer pdf filing for detailed notes on financial statement. | ||
Remarks |
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| Debt equity ratio | |
| Debt service coverage ratio | |
| Interest service coverage ratio | |
Statement of Asset and Liabilities |
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|---|---|---|---|
| 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 | 758700000 | ||
| Capital work-in-progress | 0 | ||
| Investment property | 0 | ||
| Goodwill | 7000000 | ||
| Other intangible assets | 3600000 | ||
| 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 | 506400000 | ||
| Other non-current financial assets | 404000000 | ||
| Total non-current financial assets | 910400000 | ||
| Deferred tax assets (net) | 15400000 | ||
| Other non-current assets | 80300000 | ||
| Total non-current assets | 1775400000 | ||
| 2 | Current assets | ||
| Inventories | 39800000 | ||
| Current financial asset | |||
| Current investments | 98900000 | ||
| Trade receivables, current | 153400000 | ||
| Cash and cash equivalents | 166400000 | ||
| Bank balance other than cash and cash equivalents | 7700000 | ||
| Loans, current | 88800000 | ||
| Other current financial assets | 197100000 | ||
| Total current financial assets | 712300000 | ||
| Current tax assets (net) | 0 | ||
| Other current assets | 226900000 | ||
| Total current assets | 979000000 | ||
| 3 | Non-current assets classified as held for sale | 13000000 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0 | |
| Total assets | 2767400000 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 396700000 | ||
| Other equity | -2308500000 | ||
| Total equity attributable to owners of parent | -1911800000 | ||
| Non controlling interest | 0 | ||
| Total equity | -1911800000 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 683400000 | ||
| 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 | 24100000 | ||
| Total non-current financial liabilities | 707500000 | ||
| Provisions, non-current | 21500000 | ||
| Deferred tax liabilities (net) | 0 | ||
| Deferred government grants, Non-current | 0 | ||
| Other non-current liabilities | 0 | ||
| Total non-current liabilities | 729000000 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 2230800000 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 3400000 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 26200000 | ||
| Total Trade payable | 29600000 | ||
| Other current financial liabilities | 1087500000 | ||
| Total current financial liabilities | 3347900000 | ||
| Other current liabilities | 598700000 | ||
| Provisions, current | 1000000 | ||
| Current tax liabilities (Net) | 0 | ||
| Deferred government grants, Current | 0 | ||
| Total current liabilities | 3947600000 | ||
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 2600000 | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0 | |
| Total liabilities | 4679200000 | ||
| Total equity and liabilites | 2767400000 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
Text Block |
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|---|---|---|---|
| Textual Information(1) | During the financial year 2022-23, the Holding company has discontinued its business operation of LED Lighting. Consequently, LED Lighting's operations have been recognised as discontinued operations. nPrevious year/ period figures have been regrouped/reclassified wherever considered necessary. | ||
Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results |
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|---|---|---|---|---|---|---|---|
| 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 | Equipment renting services | 122100000 | 496600000 | ||||
| 2 | Financing and related activities | 12100000 | 52000000 | ||||
| 3 | Real Estate development and related activities | 0 | 0 | ||||
| Total Segment Revenue | 134200000 | 548600000 | |||||
| Less: Inter segment revenue | 0 | 0 | |||||
| Revenue from operations | 134200000 | 548600000 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Equipment renting services | -51900000 | -60100000 | ||||
| 2 | Financing and related activities | -6000000 | -134900000 | ||||
| 3 | Real Estate development and related activities | -1153600000 | -1153600000 | ||||
| Total Profit before tax | -1211500000 | -1348600000 | |||||
| i. Finance cost | 8100000 | 8100000 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | -28200000 | -28200000 | |||||
| Profit before tax | -1191400000 | -1378100000 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Equipment renting services | 896000000 | 896000000 | ||||
| 2 | Financing and related activities | 743200000 | 743200000 | ||||
| 3 | Real Estate development and related activities | 798600000 | 798600000 | ||||
| Total Segment Asset | 2437800000 | 2437800000 | |||||
| Un-allocable Assets | 320700000 | 320700000 | |||||
| Net Segment Asset | 2758500000 | 2758500000 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Equipment renting services | 45900000 | 45900000 | ||||
| 2 | Financing and related activities | 247300000 | 247300000 | ||||
| 3 | Real Estate development and related activities | 1633600000 | 1633600000 | ||||
| Total Segment Liabilities | 1926800000 | 1926800000 | |||||
| Un-allocable Liabilities | 2749800000 | 2749800000 | |||||
| Net Segment Liabilities | 4676600000 | 4676600000 | |||||
| Disclosure of notes on segments | |||||||
Other Comprehensive Income |
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|---|---|---|---|
| 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 | -3900000 | -3003600000 |
| Total Amount of items that will not be reclassified to profit and loss | -3900000 | -3003600000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | -600000 | -500000 |
| 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 | -3300000 | -3003100000 |
Cash flow statement, indirect |
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|---|---|---|---|---|---|---|
| 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 | -1378100000 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 40600000 | |||||
| Adjustments for decrease (increase) in inventories | -33700000 | |||||
| Adjustments for decrease (increase) in trade receivables, current | -82000000 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0 | |||||
| Adjustments for decrease (increase) in other current assets | -5700000 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0 | |||||
| Adjustments for other financial assets, non-current | 0 | |||||
| Adjustments for other financial assets, current | -1800000 | |||||
| Adjustments for other bank balances | 0 | |||||
| Adjustments for increase (decrease) in trade payables, current | -400000 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0 | |||||
| Adjustments for increase (decrease) in other current liabilities | 572700000 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0 | |||||
| Adjustments for depreciation and amortisation expense | 155700000 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 | |||||
| Adjustments for provisions, current | 0 | |||||
| Adjustments for provisions, non-current | 9900000 | |||||
| Adjustments for other financial liabilities, current | 894300000 | |||||
| Adjustments for other financial liabilities, non-current | 0 | |||||
| Adjustments for unrealised foreign exchange losses gains | -900000 | |||||
| Adjustments for dividend income | 0 | |||||
| Adjustments for interest income | 54200000 | |||||
| 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) | 0 | |||||
| Other adjustments for non-cash items | 211800000 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0 | |||||
| Total adjustments for reconcile profit (loss) | 1706300000 | |||||
| Net cash flows from (used in) operations | 328200000 | |||||
| Dividends received | 0 | |||||
| Interest paid | 0 | |||||
| Interest received | 48500000 | |||||
| Income taxes paid (refund) | 37900000 | |||||
| Other inflows (outflows) of cash | 0 | |||||
| Net cash flows from (used in) operating activities | 338800000 | |||||
| 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 | 41300000 | |||||
| Purchase of property, plant and equipment | 146900000 | |||||
| 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 | 218200000 | |||||
| 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 | 3600000 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | -275300000 | |||||
| Net cash flows from (used in) investing activities | -595500000 | |||||
| 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 | 475000000 | |||||
| Repayments of borrowings | 73600000 | |||||
| Payments of lease liabilities | 9800000 | |||||
| Dividends paid | 0 | |||||
| Interest paid | 38600000 | |||||
| Income taxes paid (refund) | 0 | |||||
| Other inflows (outflows) of cash | 0 | |||||
| Net cash flows from (used in) financing activities | 353000000 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 96300000 | |||||
| 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 | 96300000 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 70100000 | |||||
| Cash and cash equivalents cash flow statement at end of period | 166400000 | |||||
Details of Impact of Audit Qualification |
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|---|---|
| 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 | Agarwal Prakash & Co | Yes | 30-Jun-2025 | ||
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