Integrated Filing — IndAS



General information about company
Scrip Code 543983
NSE Symbol EMSLIMITED
MSEI Symbol NOTLISTED
ISIN INE0OV601013
Name of company EMS 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 21-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 The Company is engaged in the business of Sewerage contractors, Sewerage Treatment Plants (STP) Works, Electricity transmission and distribution and Building and manufacturing of own items which are used for construction purpose. Based on similarity of activities, risk and reward structure, organisation structure and internal reporting system , the company has structured its operations into single operating segment and hence there is no reportable segment as per Ind AS 108 Operating Segments.
Start date and time of board meeting 28-May-2025   04:00:00
End date and time of board meeting 28-May-2025   04:35:00
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 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 2658304000 9658315000
Other income 62445000 158668000
Total income 2720749000 9816983000
2 Expenses
(a) Cost of materials consumed 1655365000 6218372000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 253312000 405031000
(d) Employee benefit expense 82860000 311667000
(e) Finance costs 18593000 84348000
(f) Depreciation, depletion and amortisation expense 25169000 96184000
(f) Other Expenses
1 Other Expenses 58497000 211574000
Total other expenses 58497000 211574000
Total expenses 2093796000 7327176000
3 Total profit before exceptional items and tax 626953000 2489807000
4 Exceptional items 0 0
5 Total profit before tax 626953000 2489807000
6 Tax expense
7 Current tax 158173000 656635000
8 Deferred tax -461000 -4663000
9 Total tax expenses 157712000 651972000
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 469241000 1837835000
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 469241000 1837835000
17 Other comprehensive income net of taxes -336000 551000
18 Total Comprehensive Income for the period 468905000 1838386000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 466039000 1835410000
Total profit or loss, attributable to non-controlling interests 3203000 2425000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -336000 551000
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 555308000 555308000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 9201486000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 8.39 33.05
Diluted earnings (loss) per share from continuing operations 8.39 33.05
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 8.39 33.05
Diluted earnings (loss) per share from continuing and discontinued operations 8.39 33.05
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 624636000
Capital work-in-progress 0
Investment property 269210000
Goodwill 58301000
Other intangible assets 4503000
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 181411000
Trade receivables, non-current 928699000
Loans, non-current 0
Other non-current financial assets 1973439000
Total non-current financial assets 3083549000
Deferred tax assets (net) 5736000
Other non-current assets 111816000
Total non-current assets 4157751000
2 Current assets
Inventories 481161000
Current financial asset
Current investments 0
Trade receivables, current 3767900000
Cash and cash equivalents 942978000
Bank balance other than cash and cash equivalents 673624000
Loans, current 0
Other current financial assets 365718000
Total current financial assets 5750220000
Current tax assets (net) 0
Other current assets 1264030000
Total current assets 7495411000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 11653162000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 555308000
Other equity 9201486000
Total equity attributable to owners of parent 9756794000
Non controlling interest 26292000
Total equity 9783086000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 829787000
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 111131000
Total non-current financial liabilities 940918000
Provisions, non-current 9022000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 731000
Total non-current liabilities 950671000
Current liabilities
Current financial liabilities
Borrowings, current 29379000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 60688000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 85725000
Total Trade payable 146413000
Other current financial liabilities 379723000
Total current financial liabilities 555515000
Other current liabilities 209091000
Provisions, current 554000
Current tax liabilities (Net) 154245000
Deferred government grants, Current 0
Total current liabilities 919405000
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 1870076000
Total equity and liabilites 11653162000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 450000 -736000
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 -114000 185000
5 Total Other comprehensive income -336000 551000



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 2489807000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 405031000
Adjustments for decrease (increase) in trade receivables, current -1341711000
Adjustments for decrease (increase) in trade receivables, non-current 39514000
Adjustments for decrease (increase) in other current assets -390050000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -342291000
Adjustments for other financial assets, current 19413000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 65648000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -223210000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 96185000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 153000
Adjustments for provisions, non-current 3790000
Adjustments for other financial liabilities, current 125491000
Adjustments for other financial liabilities, non-current 14051000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 736000
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) 0
Other adjustments for non-cash items -196000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -1527446000
Net cash flows from (used in) operations 962361000
Dividends received 0
Interest paid -84348000
Interest received -88653000
Income taxes paid (refund) 622678000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 335378000
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 2200000
Purchase of property, plant and equipment 63441000
Proceeds from sales of investment property 0
Purchase of investment property 55876000
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 58870000
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 88653000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 279247000
Net cash flows from (used in) investing activities 191913000
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 152619000
Repayments of borrowings 0
Payments of lease liabilities -732000
Dividends paid 55531000
Interest paid 84348000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -4941000
Net cash flows from (used in) financing activities 8531000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 535822000
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 535822000
Cash and cash equivalents cash flow statement at beginning of period 407156000
Cash and cash equivalents cash flow statement at end of period 942978000





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 Rishi Kapoor & Company Yes 28-Feb-2026