Integrated Filing — IndAS



General information about company
Scrip Code 500125
NSE Symbol EIDPARRY
MSEI Symbol NOTLISTED
ISIN INE126A01031
Name of company EID PARRY 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-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 27-May-2025   09:30:00
End date and time of board meeting 27-May-2025   15:20:00
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 68111200000 316086100000
Other income 1124500000 3591900000
Total income 69235700000 319678000000
2 Expenses
(a) Cost of materials consumed 44468900000 183114800000
(b) Purchases of stock-in-trade 7089900000 53601700000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1795900000 6075000000
(d) Employee benefit expense 2658300000 10348200000
(e) Finance costs 963600000 3724300000
(f) Depreciation, depletion and amortisation expense 1417000000 5123900000
(f) Other Expenses
1 Other Expenses 10390300000 36074600000
Total other expenses 10390300000 36074600000
Total expenses 65192100000 298062500000
3 Total profit before exceptional items and tax 4043600000 21615500000
4 Exceptional items 3467700000 3467700000
5 Total profit before tax 7511300000 25083200000
6 Tax expense
7 Current tax 1518800000 6783900000
8 Deferred tax 432200000 36600000
9 Total tax expenses 1951000000 6820500000
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 5560300000 18262700000
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 -165900000 -537300000
16 Total profit (loss) for period 5394400000 17725400000
17 Other comprehensive income net of taxes -510400000 -2044600000
18 Total Comprehensive Income for the period 4884000000 15680800000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2865200000 8783500000
Total profit or loss, attributable to non-controlling interests 2529200000 8941900000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2332200000 6722800000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 2551800000 8958000000
21 Details of equity share capital
Paid-up equity share capital 177800000 177800000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 79179500000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 16.14 49.47
Diluted earnings (loss) per share from continuing operations 16.11 49.33
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 16.14 49.47
Diluted earnings (loss) per share from continuing and discontinued operations 16.11 49.33
24 Debt equity ratio 0.0111 0.0018
25 Debt service coverage ratio 0.8303 0.2874
26 Interest service coverage ratio 0.1397 0.1139
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) for notes refer EID Parry website



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 44942100000
Capital work-in-progress 3782900000
Investment property 605400000
Goodwill 3009100000
Other intangible assets 7033700000
Intangible assets under development 432900000
Biological assets other than bearer plants 0
Investments accounted for using equity method 3902500000
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 7846400000
Other non-current financial assets 97900000
Total non-current financial assets 7944300000
Deferred tax assets (net) 103200000
Other non-current assets 8872100000
Total non-current assets 80628200000
2 Current assets
Inventories 66859000000
Current financial asset
Current investments 10627100000
Trade receivables, current 17574300000
Cash and cash equivalents 4038900000
Bank balance other than cash and cash equivalents 32871200000
Loans, current 0
Other current financial assets 792200000
Total current financial assets 65903700000
Current tax assets (net) 630500000
Other current assets 29790500000
Total current assets 163183700000
3 Non-current assets classified as held for sale 2200000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 243814100000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 177800000
Other equity 79179500000
Total equity attributable to owners of parent 79357300000
Non controlling interest 49957900000
Total equity 129315200000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2265100000
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 156500000
Total non-current financial liabilities 2421600000
Provisions, non-current 448700000
Deferred tax liabilities (net) 2254900000
Deferred government grants, Non-current 0
Other non-current liabilities 5423900000
Total non-current liabilities 10549100000
Current liabilities
Current financial liabilities
Borrowings, current 18945000000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 795700000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 74282100000
Total Trade payable 75077800000
Other current financial liabilities 5899500000
Total current financial liabilities 99922300000
Other current liabilities 2906200000
Provisions, current 1036000000
Current tax liabilities (Net) 85300000
Deferred government grants, Current 0
Total current liabilities 103949800000
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 114498900000
Total equity and liabilites 243814100000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) for notes refer EID Parry website



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 Nutrient and allied business 43209600000 216522800000
2 Crop protection 6987200000 26370500000
3 Sugar 13728900000 57789100000
4 Co-generation 579300000 1256500000
5 Distillery 2681900000 11018100000
6 Nutraceuticals 593100000 1975400000
7 Consumer products 1953200000 8838900000
Total Segment Revenue 69733200000 323771300000
Less: Inter segment revenue 1622000000 1622000000
Revenue from operations 68111200000 316086100000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Nutrient and allied business 2973300000 22057700000
2 Crop protection 1011100000 3632800000
3 Sugar 32200000 -1152100000
4 Co-generation 28700000 -583900000
5 Distillery 195300000 368700000
6 Nutraceuticals 109700000 25100000
7 Consumer products -125300000 -582600000
Total Profit before tax 4225000000 23765700000
i. Finance cost 963600000 963600000
ii. Other Unallocable Expenditure net off Unallocable income -4084000000 -4084000000
Profit before tax 7345400000 24545900000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Nutrient and allied business 113622700000 113622700000
2 Crop protection 20423700000 20423700000
3 Sugar 29983600000 29983600000
4 Co-generation 2154700000 2154700000
5 Distillery 10254500000 10254500000
6 Nutraceuticals 2709600000 2709600000
7 Consumer products 1580800000 1580800000
Total Segment Asset 180729600000 180729600000
Un-allocable Assets 63084500000 63084500000
Net Segment Asset 243814100000 243814100000
4 Segment Liabilities
Segment Liabilities
1 Nutrient and allied business 64949400000 64949400000
2 Crop protection 6883000000 6883000000
3 Sugar 21166900000 21166900000
4 Co-generation 244700000 244700000
5 Distillery 537700000 537700000
6 Nutraceuticals 1153200000 1153200000
7 Consumer products 221000000 221000000
Total Segment Liabilities 95155900000 95155900000
Un-allocable Liabilities 19343000000 19343000000
Net Segment Liabilities 114498900000 114498900000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) for notes refer EID Parry website



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 Effect of measuring investments at fair value 197400000 203500000
2 Remeasurement of defined benefit plans -105200000 -117200000
Total Amount of items that will not be reclassified to profit and loss 92200000 86300000
2 Income tax relating to items that will not be reclassified to profit or loss 41600000 -306500000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations -5500000 -161900000
2 Fair value movement of cashflow hedge instrument (net of tax) -555500000 -2275500000
Total Amount of items that will be reclassified to profit and loss -561000000 -2437400000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -510400000 -2044600000



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 25083200000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3724300000
Adjustments for decrease (increase) in inventories 2823200000
Adjustments for decrease (increase) in trade receivables, current 799400000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -2942500000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -489100000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 271300000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 1261700000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 5123900000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -3467700000
Adjustments for provisions, current 191600000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -1495300000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -283800000
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 111500000
Adjustments for fair value losses (gains) 604700000
Adjustments for undistributed profits of associates -24500000
Other adjustments for which cash effects are investing or financing cash flow -1245300000
Other adjustments to reconcile profit (loss) -331200000
Other adjustments for non-cash items 58700000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships -537300000
Total adjustments for reconcile profit (loss) 4202600000
Net cash flows from (used in) operations 29285800000
Dividends received -12300000
Interest paid 0
Interest received -2510500000
Income taxes paid (refund) 7399100000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 19363900000
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 10463900000
Proceeds from sales of investment property 4332000000
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 1641000000
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 12300000
Interest received 2681700000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -22744100000
Net cash flows from (used in) investing activities -27823000000
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 287800000
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 154800000
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 7129400000
Repayments of borrowings 904200000
Payments of lease liabilities 888600000
Dividends paid 1542700000
Interest paid 3188500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 738400000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -7720700000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -3600000
Net increase (decrease) in cash and cash equivalents -7724300000
Cash and cash equivalents cash flow statement at beginning of period 11763200000
Cash and cash equivalents cash flow statement at end of period 4038900000





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. Price Waterhouse Chartered Accountants LLP Yes 30-Nov-2026