Integrated Filing — IndAS



General information about company
Scrip Code 504879
NSE Symbol ORIENTCER
MSEI Symbol NA
ISIN INE569C01020
Name of company ORIENT CERATECH 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 28-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 Multi segment
Description of single segment
Start date and time of board meeting 28-May-2025   14:30:00
End date and time of board meeting 28-May-2025   15:50:00
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 845664000 3271021000
Other income 9203000 38522000
Total income 854867000 3309543000
2 Expenses
(a) Cost of materials consumed 271963000 1260788000
(b) Purchases of stock-in-trade -35175000 22456000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 129226000 -42975000
(d) Employee benefit expense 91576000 402412000
(e) Finance costs 19835000 70873000
(f) Depreciation, depletion and amortisation expense 35408000 143880000
(f) Other Expenses
1 Power and fuel 109199000 539655000
2 Other expenses 187060000 780363000
Total other expenses 296259000 1320018000
Total expenses 809092000 3177452000
3 Total profit before exceptional items and tax 45775000 132091000
4 Exceptional items 0 0
5 Total profit before tax 45775000 132091000
6 Tax expense
7 Current tax 10166000 41228000
8 Deferred tax 925000 -8396000
9 Total tax expenses 11091000 32832000
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 34684000 99259000
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 0 0
16 Total profit (loss) for period 34684000 99259000
17 Other comprehensive income net of taxes 5801000 3574000
18 Total Comprehensive Income for the period 40485000 102833000
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 119652000 119652000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 2710043000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.29 0.83
Diluted earnings (loss) per share from continuing operations 0.29 0.83
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 0.29 0.83
Diluted earnings (loss) per share from continuing and discontinued operations 0.29 0.83
24 Debt equity ratio 0.25 0.25
25 Debt service coverage ratio 1.79 1.47
26 Interest service coverage ratio 3.31 2.86
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio Remarks for more than 100% - the company generates enough profits to cover its interest obligations.
Interest service coverage ratio Remarks for more than 100% - the company generates enough profits to cover its interest obligations.


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 1491365000
Capital work-in-progress 258774000
Investment property 0
Goodwill 0
Other intangible assets 7857000
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 519000
Other non-current financial assets 52692000
Total non-current financial assets 53211000
Deferred tax assets (net) 0
Other non-current assets 2953000
Total non-current assets 1814160000
2 Current assets
Inventories 1161193000
Current financial asset
Current investments 0
Trade receivables, current 770624000
Cash and cash equivalents 52422000
Bank balance other than cash and cash equivalents 9555000
Loans, current 1464000
Other current financial assets 29016000
Total current financial assets 863081000
Current tax assets (net) 49436000
Other current assets 290433000
Total current assets 2364143000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 4178303000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 119652000
Other equity 2710043000
Total equity attributable to owners of parent 2829695000
Non controlling interest 0
Total equity 2829695000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 367318000
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 367318000
Provisions, non-current 16789000
Deferred tax liabilities (net) 111186000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 495293000
Current liabilities
Current financial liabilities
Borrowings, current 347842000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 20243000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 396933000
Total Trade payable 417176000
Other current financial liabilities 15039000
Total current financial liabilities 780057000
Other current liabilities 59979000
Provisions, current 5826000
Current tax liabilities (Net) 7453000
Deferred government grants, Current 0
Total current liabilities 853315000
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 1348608000
Total equity and liabilites 4178303000
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)
1 Alumina refactories & monolithics products & bauxite ores 837271000 3213339000
2 Power division 8392000 155361000
Total Segment Revenue 845663000 3368700000
Less: Inter segment revenue 0 0
Revenue from operations 845663000 3271021000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Alumina refactories & monolithics products & bauxite ores 102257000 320449000
2 Power division -7008000 954000
Total Profit before tax 95249000 321403000
i. Finance cost 19835000 19835000
ii. Other Unallocable Expenditure net off Unallocable income 29639000 29639000
Profit before tax 45775000 132091000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Alumina refactories & monolithics products & bauxite ores 3204051000 3204051000
2 Power division 379769000 379769000
Total Segment Asset 3583820000 3583820000
Un-allocable Assets 594483000 594483000
Net Segment Asset 4178303000 4178303000
4 Segment Liabilities
Segment Liabilities
1 Alumina refactories & monolithics products & bauxite ores 686643000 686643000
2 Power division 44050000 44050000
Total Segment Liabilities 730693000 730693000
Un-allocable Liabilities 617914000 617914000
Net Segment Liabilities 1348607000 1348607000
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 Remeasurements of defined benefit plans 7680000 4703000
Total Amount of items that will not be reclassified to profit and loss 7680000 4703000
2 Income tax relating to items that will not be reclassified to profit or loss 1933000 1184000
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference on foreign currency translation 54000 55000
Total Amount of items that will be reclassified to profit and loss 54000 55000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 5801000 3574000



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 132091000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 70873000
Adjustments for decrease (increase) in inventories -110077000
Adjustments for decrease (increase) in trade receivables, current -17294000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 152073000
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 -100166000
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 143880000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 685000
Adjustments for provisions, non-current -2962000
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 42000
Adjustments for dividend income 0
Adjustments for interest income 3177000
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) -470000
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) 133407000
Net cash flows from (used in) operations 265498000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 54950000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 210548000
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 251510000
Proceeds from sales of investment property 922000
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 12310000
Purchase of other long-term assets 0
Cash advances and loans made to other parties 437000
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 3177000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -235538000
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 264098000
Repayments of borrowings 41412000
Payments of lease liabilities 0
Dividends paid 30782000
Interest paid 70499000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -83874000
Net cash flows from (used in) financing activities 37531000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 12541000
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 12541000
Cash and cash equivalents cash flow statement at beginning of period 39881000
Cash and cash equivalents cash flow statement at end of period 52422000





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 Sanghavi & Co Yes 31-May-2025