Integrated Filing — IndAS



General information about company
Scrip Code 512519
NSE Symbol DONEAR
MSEI Symbol NOTLISTED
ISIN INE668D01028
Name of company DONEAR INDUSTRIES 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 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 TEXTILE MANUFACTURING
Start date and time of board meeting 27-May-2025   16:45:00
End date and time of board meeting 27-May-2025   19:30:00
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 2576587000 9136978000
Other income 29041000 72791000
Total income 2605628000 9209769000
2 Expenses
(a) Cost of materials consumed 680915000 2934481000
(b) Purchases of stock-in-trade 603288000 2144215000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 197694000 -200669000
(d) Employee benefit expense 242250000 913211000
(e) Finance costs 80611000 322325000
(f) Depreciation, depletion and amortisation expense 37217000 131103000
(f) Other Expenses
1 Other Expenses 719257000 2518802000
Total other expenses 719257000 2518802000
Total expenses 2561232000 8763468000
3 Total profit before exceptional items and tax 44396000 446301000
4 Exceptional items 0 0
5 Total profit before tax 44396000 446301000
6 Tax expense
7 Current tax 27793000 135500000
8 Deferred tax 368000 -8081000
9 Total tax expenses 28161000 127419000
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 16235000 318882000
12 Profit (loss) from discontinued operations before tax -140000 -203000
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax -140000 -203000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 16095000 318679000
17 Other comprehensive income net of taxes -5300000 -6766000
18 Total Comprehensive Income for the period 10795000 311913000
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 104000000 104000000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 2242968000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.31 6.13
Diluted earnings (loss) per share from continuing operations 0.31 6.13
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 0.31 6.13
Diluted earnings (loss) per share from continuing and discontinued operations 0.31 6.13
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 audited financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 27, 2025. The Statutory Auditor of the Company have expressed an unmodified opinion on these financial results. n n2. The Company acquired a 22% equity stake in Neo Stretch Private Limited on 29th March 2024, thereby classifying it as an Associate Company. Neo Stretch Private Limited was incorporated on 16th June 2023 and has not commenced commercial operations as of the reporting date. Consequently, the Standalone and Consolidated Financial Statements are identical. n n3. The Board has recommended dividend of Rs. 0.20 per equity share of face value of Rs. 2/- each for the financial year ended March 31, 2025 n n4. The figures of quarter ended March 31, 2025 and March 31, 2024 are balancing figures between the audited figures of the full financial year and the reviewed year to date figures upto the third quarter of the relevant financial year. n n5. Corresponding figures of the previous quarter/year have been regrouped, recasted and reclassified to make them comparable wherever necessary.



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 817411000
Capital work-in-progress 111874000
Investment property 132465000
Goodwill 0
Other intangible assets 11000000
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 75839000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 62172000
Total non-current financial assets 138011000
Deferred tax assets (net) 43093000
Other non-current assets 103220000
Total non-current assets 1357074000
2 Current assets
Inventories 3630725000
Current financial asset
Current investments 0
Trade receivables, current 2139593000
Cash and cash equivalents 18962000
Bank balance other than cash and cash equivalents 80870000
Loans, current 0
Other current financial assets 23581000
Total current financial assets 2263006000
Current tax assets (net) 0
Other current assets 626866000
Total current assets 6520597000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 7877671000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 104000000
Other equity 2243004000
Total equity attributable to owners of parent 2347004000
Non controlling interest 0
Total equity 2347004000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 51274000
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 350638000
Total non-current financial liabilities 401912000
Provisions, non-current 0
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 10780000
Total non-current liabilities 412692000
Current liabilities
Current financial liabilities
Borrowings, current 3845655000
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 879635000
Total Trade payable 879635000
Other current financial liabilities 6142000
Total current financial liabilities 4731432000
Other current liabilities 228800000
Provisions, current 52774000
Current tax liabilities (Net) 104969000
Deferred government grants, Current 0
Total current liabilities 5117975000
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 5530667000
Total equity and liabilites 7877671000
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 -9653000 -8131000
Total Amount of items that will not be reclassified to profit and loss -9653000 -8131000
2 Income tax relating to items that will not be reclassified to profit or loss -2429000 -2046000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Proft or Loss 2571000 -910000
Total Amount of items that will be reclassified to profit and loss 2571000 -910000
4 Income tax relating to items that will be reclassified to profit or loss 647000 -229000
5 Total Other comprehensive income -5300000 -6766000



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 446301000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -344108000
Adjustments for decrease (increase) in trade receivables, current -396791000
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 -105853000
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 131103000
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 12129000
Adjustments for dividend income 0
Adjustments for interest income 0
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) 41548000
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) -661972000
Net cash flows from (used in) operations -215671000
Dividends received 0
Interest paid -300626000
Interest received -8965000
Income taxes paid (refund) 81387000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -5397000
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 266430000
Proceeds from sales of investment property -34000
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 8965000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 79517000
Net cash flows from (used in) investing activities -177982000
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 597011000
Repayments of borrowings 87422000
Payments of lease liabilities 0
Dividends paid 10400000
Interest paid 300626000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 198563000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 15184000
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 15184000
Cash and cash equivalents cash flow statement at beginning of period 3866000
Cash and cash equivalents cash flow statement at end of period 19050000





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 Kanu Doshi Associates LLP Yes 31-Dec-2025