Integrated Filing — IndAS



General information about company
Scrip Code 500139
NSE Symbol FEDDERELEC
MSEI Symbol NOTLISTED
ISIN INE249C01011
Name of company FEDDERS ELECTRIC AND ENGINEERING 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 23-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
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 NA
Start date and time of board meeting 28-May-2025   15:00:00
End date and time of board meeting 28-May-2025   19:00:00
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 Statement on impact of audit qualification
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2023-03-01
Indicate Company website link for updated RPT policy of the Company https://imcapitals.com/wp-content/uploads/2023/03/Related-Party-Transactions-Policy.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



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 Standalone Standalone
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 1087700000 4244900000
Other income 79600000 295100000
Total income 1167300000 4540000000
2 Expenses
(a) Cost of materials consumed 95500000 281000000
(b) Purchases of stock-in-trade 501900000 3513300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 367400000 -17000000
(d) Employee benefit expense 4000000 5800000
(e) Finance costs 18700000 60100000
(f) Depreciation, depletion and amortisation expense 11600000 32400000
(f) Other Expenses
1 Other Expenses 105000000 288000000
Total other expenses 105000000 288000000
Total expenses 1104100000 4163600000
3 Total profit before exceptional items and tax 63200000 376400000
4 Exceptional items 12800000 12400000
5 Total profit before tax 76000000 388800000
6 Tax expense
7 Current tax -2000000 0
8 Deferred tax 0 0
9 Total tax expenses -2000000 0
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 78000000 388800000
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 78000000 388800000
17 Other comprehensive income net of taxes 8900000 200000
18 Total Comprehensive Income for the period 86900000 389000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 300000000 300000000
Face value of equity share capital 10 10
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 2.6 12.96
Diluted earnings (loss) per share from continuing operations 2.6 12.96
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 2.6 12.96
Diluted earnings (loss) per share from continuing and discontinued operations 2.6 12.96
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 1092800000
Capital work-in-progress 299900000
Investment property
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 34800000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 102700000
Total non-current financial assets 137500000
Deferred tax assets (net)
Other non-current assets
Total non-current assets 1530200000
2 Current assets
Inventories 247800000
Current financial asset
Current investments 0
Trade receivables, current 2014300000
Cash and cash equivalents 2700000
Bank balance other than cash and cash equivalents 710600000
Loans, current 2136100000
Other current financial assets 209100000
Total current financial assets 5072800000
Current tax assets (net)
Other current assets 428400000
Total current assets 5749000000
3 Non-current assets classified as held for sale 36700000
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 7315900000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 882600000
Other equity 5243800000
Total equity attributable to owners of parent 6126400000
Non controlling interest
Total equity 6126400000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 3100000
Total non-current financial liabilities 3100000
Provisions, non-current 0
Deferred tax liabilities (net) 119900000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 123000000
Current liabilities
Current financial liabilities
Borrowings, current 789600000
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 59700000
Total Trade payable 59700000
Other current financial liabilities 11400000
Total current financial liabilities 860700000
Other current liabilities 58600000
Provisions, current 0
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 919300000
3 Liabilities directly associated with assets in disposal group classified as held for sale 147200000
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 1189500000
Total equity and liabilites 7315900000
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 Standalone Standalone
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of net defined benefit plans 0 0
2 Investment carried at fair value through OCI 8900000 200000
3 Adjustment on account of excess revaluation depreciation 0 0
4 Foreign Currency Traslation Reserve 0 0
5 Tax Expenses 0 0
Total Amount of items that will not be reclassified to profit and loss 8900000 200000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 8900000 200000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 388800000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 56900000
Adjustments for decrease (increase) in inventories -43200000
Adjustments for decrease (increase) in trade receivables, current -587400000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -158000000
Adjustments for decrease (increase) in other non-current assets -102700000
Adjustments for other financial assets, non-current -1091100000
Adjustments for other financial assets, current 0
Adjustments for other bank balances -135800000
Adjustments for increase (decrease) in trade payables, current 26000000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 155000000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 32400000
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 400000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 2500000
Adjustments for interest income 0
Adjustments for share-based payments 18100000
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 -12100000
Other adjustments to reconcile profit (loss) 0
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) -1844000000
Net cash flows from (used in) operations -1455200000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -1455200000
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 -460100000
Purchase of property, plant and equipment 0
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 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 100000
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -6000000
Net cash flows from (used in) investing activities -466000000
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 2441000000
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 230200000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 56900000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 2614300000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 693100000
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 693100000
Cash and cash equivalents cash flow statement at beginning of period 15400000
Cash and cash equivalents cash flow statement at end of period 708500000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified 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
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. O. Aggarwal & Co Yes 31-Mar-2027


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 4540000000 4540000000
2 Total Expenditure 4767900000 4163600000
3 Net Profit/(Loss) 870800000 376400000
4 Earnings Per Share 29.52 12.96
5 Total Assets 4072000000 7315900000
6 Total Liabilities 775600000 7315900000
7 Net Worth 3296400000 6126400000
8 Prior Period Income 12800000 12800000
9 Prior Period Items/Expenses 400000 400000


Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block
Textual Information(1) Qualified Opinion
Textual Information(2) N.A.
Textual Information(3) Not Quantified
Textual Information(4) Present Managment is not able to Estimate the Impact
Textual Information(5) With regards to the qualification given in the audit report the management remarks is as below : n nAfter taking over control of affairs of the company management is putting their best efforts to make all the ncompliances good. By each passing year qualification is getting reduced and management will ensure that in nfuture all the qualification will come to an end.


Signatories detail
Name of CEO / Managing director Vishal Singhal
Name of CFO Narendra Kumar Mishra
Name of audit committee chairman Sanjeev Kumar Singhal
Name of statutory auditor Om Prakash Aggarwal
Name of other signatory, if any, with designation
Place Uttar Pradesh
Date 28-May-2025


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Fedders Electric and Engineering Limited RAGA TRADECON PRIVATE LIMITED COMMON DIRECTOR Any other transaction TRANSPORTATION CHARGES 18000000 TRANSPORTATION CHARGES 18000000 0 2800000
2 Fedders Electric and Engineering Limited VISHAL LPG INDUSTRIES DIRECTOR PROPREITORSHIP FIRM Sale of goods or services 152500000 Sale of goods or services 152500000 113900000 199000000
3 Fedders Electric and Engineering Limited VISHAL LPG INDUSTRIES DIRECTOR PROPREITORSHIP FIRM Purchase of goods or services 1700000 Purchase of goods or services 1700000 0 0
4 Fedders Electric and Engineering Limited BALAJI CYLINDERS DIRECTOR PROPREITORSHIP FIRM Sale of goods or services 128000000 Sale of goods or services 128000000 102800000 210400000
5 Fedders Electric and Engineering Limited BALAJI CYLINDERS DIRECTOR PROPREITORSHIP FIRM Purchase of goods or services 1100000 Purchase of goods or services 1100000 0 0
6 Fedders Electric and Engineering Limited TANYA SINGHAL DIRECTOR DAUGHTER Any other transaction RENT 500000 RENT 500000 0 0
7 Fedders Electric and Engineering Limited SONAL SINGHAL DIRECTOR Remuneration 3600000 Remuneration 3600000 0 0
8 Fedders Electric and Engineering Limited NARENDRA KUMAR MISHRA CFO Remuneration 600000 Remuneration 600000 0 0
9 Fedders Electric and Engineering Limited BIHARI JI CONTAINERS PRIVATE LIMITED COMMON DIRECTOR Sale of goods or services 117300000 Sale of goods or services 117300000 210300000 94300000
10 Fedders Electric and Engineering Limited BIHARI JI CONTAINERS PRIVATE LIMITED COMMON DIRECTOR Purchase of goods or services 1900000 Purchase of goods or services 1900000 0 0
11 Fedders Electric and Engineering Limited BIHARI JI CONTAINERS UNIT III PRIVATE LIMITED CFO IS DIRECTOR Sale of goods or services 228000000 Sale of goods or services 228000000 49400000 105300000
12 Fedders Electric and Engineering Limited BIHARI JI CONTAINERS UNIT III PRIVATE LIMITED CFO IS DIRECTOR Purchase of goods or services 400000 Purchase of goods or services 400000 0 0
13 Fedders Electric and Engineering Limited SHRI BALAJI ROADLINES RELATIVE OF DIRECTOR Loan 390300000 Loan 390300000 86800000 173600000 Loan 0.09 3 Unsecured Business
14 Fedders Electric and Engineering Limited SUNNY STEEL PROCESSORS RELATIVE OF DIRECTOR Loan 47900000 Loan 47900000 0 45000000 Loan 0.09 3 Unsecured Business
15 Fedders Electric and Engineering Limited VISHAL LPG INDUSTRIES DIRECTOR PROPREITORSHIP FIRM Loan 390300000 Loan 390300000 86800000 173600000 Loan 0.09 3 Unsecured Business
16 Fedders Electric and Engineering Limited BALAJI CYLINDERS DIRECTOR PROPREITORSHIP FIRM Loan 239600000 Loan 239600000 64100000 40900000 Loan 0.09 3 Unsecured Business
17 Fedders Electric and Engineering Limited BIHARI JI CONTAINERS PRIVATE LIMITED COMMON DIRECTOR Loan 457000000 Loan 457000000 0 325700000 Loan 0.09 3 Unsecured Business
18 Fedders Electric and Engineering Limited SUNNY IRON AND STEEL PROCESSORS PVT LTD Director's Relative Having Substantial Interest Loan 120100000 Loan 120100000 90000000 90000000 Loan 0.09 3 Unsecured Business
Total value of transaction during the reporting period 2298800000