Integrated Filing — IndAS



General information about company
Scrip Code 500463
NSE Symbol BBOX
MSEI Symbol NOTLISTED
ISIN INE676A01027
Name of company Black Box 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 22-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 Unaudited
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   10:05:00
End date and time of board meeting 27-May-2025   15:35:00
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 Unaudited 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 15445800000 59669100000
Other income 15200000 50300000
Total income 15461000000 59719400000
2 Expenses
(a) Cost of materials consumed 10600000 26500000
(b) Purchases of stock-in-trade 5364000000 17999600000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 108000000 364600000
(d) Employee benefit expense 5204400000 22792100000
(e) Finance costs 472200000 1447200000
(f) Depreciation, depletion and amortisation expense 275300000 1132800000
(f) Other Expenses
1 Service charges 2384000000 8954900000
2 Other expenses 946500000 4157000000
3 Gain / (loss) on foreign currency transactions and translations (net) -41300000 76500000
Total other expenses 3289200000 13188400000
Total expenses 14723700000 56951200000
3 Total profit before exceptional items and tax 737300000 2768200000
4 Exceptional items -163000000 -656900000
5 Total profit before tax 574300000 2111300000
6 Tax expense
7 Current tax 54600000 131100000
8 Deferred tax -81500000 -60300000
9 Total tax expenses -26900000 70800000
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 601200000 2040500000
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 3500000 7300000
16 Total profit (loss) for period 604700000 2047800000
17 Other comprehensive income net of taxes -149100000 -611500000
18 Total Comprehensive Income for the period 455600000 1436300000
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 338700000 338700000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 7248700000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.57 12.16
Diluted earnings (loss) per share from continuing operations 3.54 12.11
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 3.57 12.16
Diluted earnings (loss) per share from continuing and discontinued operations 3.54 12.11
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 3561200000
Capital work-in-progress 0
Investment property 0
Goodwill 3353600000
Other intangible assets 770400000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 328000000
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 232600000
Total non-current financial assets 232600000
Deferred tax assets (net) 231000000
Other non-current assets 941100000
Total non-current assets 9417900000
2 Current assets
Inventories 2096900000
Current financial asset
Current investments 0
Trade receivables, current 5671100000
Cash and cash equivalents 2137600000
Bank balance other than cash and cash equivalents 156000000
Loans, current 0
Other current financial assets 5489900000
Total current financial assets 13454600000
Current tax assets (net) 0
Other current assets 5752000000
Total current assets 21303500000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 30721400000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 338700000
Other equity 7248700000
Total equity attributable to owners of parent 7587400000
Non controlling interest 0
Total equity 7587400000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 6325600000
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 2458400000
Total non-current financial liabilities 8784000000
Provisions, non-current 311500000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 421900000
Total non-current liabilities 9517400000
Current liabilities
Current financial liabilities
Borrowings, current 211100000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 122900000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5432900000
Total Trade payable 5555800000
Other current financial liabilities 2563400000
Total current financial liabilities 8330300000
Other current liabilities 4734200000
Provisions, current 326400000
Current tax liabilities (Net) 225700000
Deferred government grants, Current 0
Total current liabilities 13616600000
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 23134000000
Total equity and liabilites 30721400000
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 Unaudited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 System integration 12956600000 50689300000
2 Technology product solutions 2155200000 7637300000
3 Others 334000000 1342500000
Total Segment Revenue 15445800000 59669100000
Less: Inter segment revenue 0 0
Revenue from operations 15445800000 59669100000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 System integration 1068400000 4416800000
2 Technology product solutions 29900000 -327200000
3 Others 54700000 152000000
Total Profit before tax 1153000000 4241600000
i. Finance cost 472200000 472200000
ii. Other Unallocable Expenditure net off Unallocable income 103000000 103000000
Profit before tax 577800000 2118600000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 System integration 0 0
2 Technology product solutions 0 0
3 Others 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 System integration 0 0
2 Technology product solutions 0 0
3 Others 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
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 Unaudited 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 - Remeasurement gain on defined benefit plans -24900000 -29600000
Total Amount of items that will not be reclassified to profit and loss -24900000 -29600000
2 Income tax relating to items that will not be reclassified to profit or loss 200000 -1000000
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 124000000 582900000
5 Total Other comprehensive income -149100000 -611500000



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 2111300000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1197200000
Adjustments for decrease (increase) in inventories 367000000
Adjustments for decrease (increase) in trade receivables, current -1838600000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -1016400000
Adjustments for decrease (increase) in other non-current assets -324800000
Adjustments for other financial assets, non-current 119100000
Adjustments for other financial assets, current -418800000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -1665000000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -628800000
Adjustments for increase (decrease) in other non-current liabilities -116800000
Adjustments for depreciation and amortisation expense 1132800000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -206800000
Adjustments for provisions, non-current -225000000
Adjustments for other financial liabilities, current 400600000
Adjustments for other financial liabilities, non-current 44900000
Adjustments for unrealised foreign exchange losses gains -50400000
Adjustments for dividend income 0
Adjustments for interest income 15100000
Adjustments for share-based payments 1500000
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 3000000
Other adjustments to reconcile profit (loss) -6500000
Other adjustments for non-cash items 276000000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 7300000
Total adjustments for reconcile profit (loss) -2963600000
Net cash flows from (used in) operations -852300000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 24000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -876300000
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 33300000
Purchase of property, plant and equipment 81000000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 362800000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -55100000
Net cash flows from (used in) investing activities -465600000
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 512800000
Proceeds from issuing other equity instruments 833300000
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 6500500000
Repayments of borrowings 3936800000
Payments of lease liabilities 541300000
Dividends paid 0
Interest paid 1446800000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 1921700000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 579800000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -582900000
Net increase (decrease) in cash and cash equivalents -3100000
Cash and cash equivalents cash flow statement at beginning of period 2140700000
Cash and cash equivalents cash flow statement at end of period 2137600000





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 K A & Associates Yes 31-Jul-2027