Integrated Filing — IndAS



General information about company
Scrip Code 522074
NSE Symbol ELGIEQUIP
MSEI Symbol NOTLISTED
ISIN INE285A01027
Name of company Elgi Equipments 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 14-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   14:15:00
End date and time of board meeting 28-May-2025   16:30:00
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 9929000000 35104000000
Other income 167000000 577000000
Total income 10096000000 35681000000
2 Expenses
(a) Cost of materials consumed 3527000000 12951000000
(b) Purchases of stock-in-trade 1077000000 4127000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 470000000 96000000
(d) Employee benefit expense 1721000000 6828000000
(e) Finance costs 79000000 305000000
(f) Depreciation, depletion and amortisation expense 195000000 760000000
(f) Other Expenses
1 Other Expenses 1635000000 5853000000
Total other expenses 1635000000 5853000000
Total expenses 8704000000 30920000000
3 Total profit before exceptional items and tax 1392000000 4761000000
4 Exceptional items 0 0
5 Total profit before tax 1392000000 4761000000
6 Tax expense
7 Current tax 410000000 1420000000
8 Deferred tax -27000000 -106000000
9 Total tax expenses 383000000 1314000000
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 1009000000 3447000000
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 11000000 55000000
16 Total profit (loss) for period 1020000000 3502000000
17 Other comprehensive income net of taxes -193000000 -59000000
18 Total Comprehensive Income for the period 827000000 3443000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1020000000 3502000000
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 827000000 3443000000
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 317000000 317000000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 18339000000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.23 11.09
Diluted earnings (loss) per share from continuing operations 3.23 11.08
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 3.23 11.09
Diluted earnings (loss) per share from continuing and discontinued operations 3.23 11.08
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 3541000000
Capital work-in-progress 530000000
Investment property 43000000
Goodwill 2094000000
Other intangible assets 237000000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 205000000
Non-current financial assets
Non-current investments 250000000
Trade receivables, non-current
Loans, non-current 61000000
Other non-current financial assets 62000000
Total non-current financial assets 373000000
Deferred tax assets (net) 346000000
Other non-current assets 275000000
Total non-current assets 7644000000
2 Current assets
Inventories 6085000000
Current financial asset
Current investments 351000000
Trade receivables, current 6084000000
Cash and cash equivalents 1203000000
Bank balance other than cash and cash equivalents 7542000000
Loans, current 43000000
Other current financial assets 342000000
Total current financial assets 15565000000
Current tax assets (net)
Other current assets 1121000000
Total current assets 22771000000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 30415000000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 317000000
Other equity 18339000000
Total equity attributable to owners of parent 18656000000
Non controlling interest
Total equity 18656000000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 71000000
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 629000000
Total non-current financial liabilities 700000000
Provisions, non-current 192000000
Deferred tax liabilities (net) 46000000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 938000000
Current liabilities
Current financial liabilities
Borrowings, current 4837000000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 626000000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2741000000
Total Trade payable 3367000000
Other current financial liabilities 1229000000
Total current financial liabilities 9433000000
Other current liabilities 762000000
Provisions, current 591000000
Current tax liabilities (Net) 35000000
Deferred government grants, Current
Total current liabilities 10821000000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 11759000000
Total equity and liabilites 30415000000
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 Air Compressors 8999000000 31118000000
2 Automotive equipment 938000000 3015000000
Total Segment Revenue 9937000000 34133000000
Less: Inter segment revenue 8000000 8000000
Revenue from operations 9929000000 34104000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Air Compressors 1330000000 4511000000
2 Automotive equipment 62000000 250000000
Total Profit before tax 1392000000 4761000000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income -11000000 -11000000
Profit before tax 1403000000 4816000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Air Compressors 28377000000 28377000000
2 Automotive equipment 2044000000 2044000000
Total Segment Asset 30421000000 30421000000
Un-allocable Assets -6000000 -6000000
Net Segment Asset 30415000000 30415000000
4 Segment Liabilities
Segment Liabilities
1 Air Compressors 11098000000 11098000000
2 Automotive equipment 667000000 667000000
Total Segment Liabilities 11765000000 11765000000
Un-allocable Liabilities -6000000 -6000000
Net Segment Liabilities 11759000000 11759000000
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 -158000000 -44000000
Total Amount of items that will not be reclassified to profit and loss -158000000 -44000000
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
1 Items that will be reclassified to profit or loss -35000000 -15000000
Total Amount of items that will be reclassified to profit and loss -35000000 -15000000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -193000000 -59000000



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 4761000000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 305000000
Adjustments for decrease (increase) in inventories 137000000
Adjustments for decrease (increase) in trade receivables, current -345000000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -129000000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -38000000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -87000000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 176000000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 760000000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 105000000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 29000000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -85000000
Adjustments for dividend income 518000000
Adjustments for interest income 0
Adjustments for share-based payments 58000000
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 -8000000
Other adjustments to reconcile profit (loss) -18000000
Other adjustments for non-cash items 203000000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 545000000
Net cash flows from (used in) operations 5306000000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1397000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 3909000000
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 351000000
Other cash receipts from sales of interests in joint ventures 36000000
Other cash payments to acquire interests in joint ventures 17000000
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 16000000
Purchase of property, plant and equipment 948000000
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 14000000
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 36000000
Interest received 447000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -2062000000
Net cash flows from (used in) investing activities -2829000000
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 400000000
Payments of other equity instruments 0
Proceeds from exercise of stock options 77000000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 650000000
Payments of lease liabilities 250000000
Dividends paid 632000000
Interest paid 316000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -2171000000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -1091000000
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 -1091000000
Cash and cash equivalents cash flow statement at beginning of period 2294000000
Cash and cash equivalents cash flow statement at end of period 1203000000





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 Price Waterhouse Chartered Accountants LLP Yes 30-Nov-2026