Integrated Filing — IndAS



General information about company

Scrip Code 500008
NSE Symbol ARE&M
MSEI Symbol NOTLISTED
ISIN INE885A01032
Name of company AMARA RAJA ENERGY & MOBILITY 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-Mar-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 29-May-2025   14:00:00
End date and time of board meeting 29-May-2025   17:10:00
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 30600700000 128463200000
Other income 258300000 1155900000
Total income 30859000000 129619100000
2 Expenses
(a) Cost of materials consumed 17164100000 72873700000
(b) Purchases of stock-in-trade 3916900000 15561000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -565500000 -1639300000
(d) Employee benefit expense 2014800000 8230400000
(e) Finance costs 100000000 443000000
(f) Depreciation, depletion and amortisation expense 1440600000 5256600000
(f) Other Expenses
1 Other expenses 4661900000 17272700000
Total other expenses 4661900000 17272700000
Total expenses 28732800000 117998100000
3 Total profit before exceptional items and tax 2126200000 11621000000
4 Exceptional items 0 1110700000
5 Total profit before tax 2126200000 12731700000
6 Tax expense
7 Current tax 656800000 3257800000
8 Deferred tax -146300000 27200000
9 Total tax expenses 510500000 3285000000
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 1615700000 9446700000
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 1615700000 9446700000
17 Other comprehensive income net of taxes -1079000000 -1639200000
18 Total Comprehensive Income for the period 536700000 7807500000
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 536700000 7807500000
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 183000000 183000000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 73708300000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 8.83 51.62
Diluted earnings (loss) per share from continuing operations 8.83 51.62
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 8.83 51.62
Diluted earnings (loss) per share from continuing and discontinued operations 8.83 51.62
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) Investments through other comprehensive income (net of tax) for the year ended March 31, 2025 is net of fair value gain on investment in Inobat AS to the extent of nRs. 62.50 crores. n1.These financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on May 29, 2025. These results are as per Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The statutory auditors have carried out an audit of these results for the year ended March 31, 2025 and a limited review for the quarter ended March 31, 2025 and have issued an unmodified report on such results. n2.The consolidated financial results include the results of Amara Raja Energy & Mobility Limited (formerly known as Amara Raja Batteries Limited) ('the Company' or 'Holding Company') and the four wholly-owned subsidiaries (i) Amara Raja Batteries Middle East (FZE) U.A.E (ii) Amara Raja Circular Solutions Private Limited ('ARCSPL') (iii) Amara Raja Advanced Cell Technologies Private Limited ('ARACT') and (iv) Amara Raja Power Systems Limited ('ARPSL'). n3.The Board of Directors of the holding company at its meeting held on May 29, 2025 has recommended a final dividend of Rs. 5.20 per equity share of face value of Rs. 1 each which is subject to approval of the shareholders. Interim dividend of Rs. 5.30 per equity share of face value of Rs. 1 each approved by the Board of Directors at its meeting held on November 4, 2024 was paid during the previous quarter. The total dividend (including interim dividend) for FY 2024-2025 amounts to Rs. 10.50 per equity share (FY 2023-24 Rs. 9.90 per equity share). n n4.During the year ended March 31, 2025, an amount of Rs. 175 crores was received by the holding Company as an on-account payment towards the insurance claim (including on reinstatement basis for property, plant and equipment) lodged on account of damage to its assets due to the fire accident at its manufacturing facility in Chittoor on January 30, 2023. n nAn amount of RS.111.07 crores representing difference between the cumulative amount received and the insurance claim receivable recognised in books, has been recognised as exceptional item in the Statement of Profit and Loss. n5.During the year, the holding company, based on a valuation carried out and available market information, has determined the fair value of its investment in the equity and preference shares of Log 9 Materials Scientific Private Limited (‘Log 9’) at Rs Nil, owing to the business of Log 9 facing challenges of unfavourable economic conditions, operational disruptions and financial distress. Other comprehensive loss includes the resultant fair value change. n6.The figures for the quarter ended March 31, 2025 and quarter ended March 31, 2024 are balancing figures between audited figures of the full financial year ended March 31, 2025 and March 31, 2024, respectively, and the year to date figures upto nine months ended December 31, 2024 and December 31, 2023. n



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 35317800000
Capital work-in-progress 12975300000
Investment property 0
Goodwill 4358000000
Other intangible assets 465100000
Intangible assets under development 7100000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 3520900000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 150800000
Total non-current financial assets 3671700000
Deferred tax assets (net) 253500000
Other non-current assets 2167900000
Total non-current assets 59216400000
2 Current assets
Inventories 21954100000
Current financial asset
Current investments 3294100000
Trade receivables, current 12630900000
Cash and cash equivalents 1578300000
Bank balance other than cash and cash equivalents 167800000
Loans, current 0
Other current financial assets 209200000
Total current financial assets 17880300000
Current tax assets (net) 0
Other current assets 2632100000
Total current assets 42466500000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 101682900000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 183000000
Other equity 73708300000
Total equity attributable to owners of parent 73891300000
Non controlling interest 0
Total equity 73891300000
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 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 813600000
Total non-current financial liabilities 813600000
Provisions, non-current 2106200000
Deferred tax liabilities (net) 742600000
Deferred government grants, Non-current 0
Other non-current liabilities 995900000
Total non-current liabilities 4658300000
Current liabilities
Current financial liabilities
Borrowings, current 1445700000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 739000000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 10127300000
Total Trade payable 10866300000
Other current financial liabilities 5454800000
Total current financial liabilities 17766800000
Other current liabilities 3599100000
Provisions, current 1766600000
Current tax liabilities (Net) 800000
Deferred government grants, Current 0
Total current liabilities 23133300000
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 27791600000
Total equity and liabilites 101682900000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) . n



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 Lead acid batteries and allied products 29029600000 123451300000
2 Others 1571100000 5011900000
Total Segment Revenue 30600700000 128463200000
Less: Inter segment revenue
Revenue from operations 30600700000 128463200000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Lead acid batteries and allied products 2131900000 12336300000
2 Others -216400000 -458900000
Total Profit before tax 1915500000 11877400000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income -210700000 -210700000
Profit before tax 2126200000 12731700000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Lead acid batteries and allied products 78386900000 78386900000
2 Others 9615100000 9615100000
Total Segment Asset 88002000000 88002000000
Un-allocable Assets 13680900000 13680900000
Net Segment Asset 101682900000 101682900000
4 Segment Liabilities
Segment Liabilities
1 Lead acid batteries and allied products 24305300000 24305300000
2 Others 1273000000 1273000000
Total Segment Liabilities 25578300000 25578300000
Un-allocable Liabilities 2213300000 2213300000
Net Segment Liabilities 27791600000 27791600000
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1.Segment information is presented for the 'consolidated financial results' as permitted under the Ind AS 108 - Operating Segments. The identification of operating segments is based on and consistent with performance assessment and resource allocation by the Chief Operating Decision Maker. n2.Segment Composition : Lead acid batteries and allied products comprise manufacture and trading of lead acid batteries and allied products, Others primarily includes new energy business. n3.Unallocable corporate income includes majorly interest income, net foreign exchange gain, dividends and investment related gains. Unallocable expenditure includes majorly donations and corporate social responsibility expenses not allocated to segments. Unallocable corporate assets comprise majorly bank balance, investments, goodwill. Unallocable liabilities comprise majorly tax liabilities. n



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 (a) Remeasurement of the defined benefit plans -5900000 -10300000
2 (b) Investments through other comprehensive income (FVTOCI) n [net of tax] -1073200000 -1630400000
Total Amount of items that will not be reclassified to profit and loss -1079100000 -1640700000
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 (a) Exchange differences in translating the financial statements ofn foreign subsidiary 100000 1500000
Total Amount of items that will be reclassified to profit and loss 100000 1500000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -1079000000 -1639200000



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 12731700000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 443000000
Adjustments for decrease (increase) in inventories -2469700000
Adjustments for decrease (increase) in trade receivables, current -1282300000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -166200000
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 2333000000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 1027300000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 5256600000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 531100000
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 37300000
Adjustments for dividend income 100000
Adjustments for interest income 22300000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -73300000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -290100000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -1235400000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 4088900000
Net cash flows from (used in) operations 16820600000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 3307500000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 13513100000
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 80400000
Purchase of property, plant and equipment 12001300000
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 1789400000
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 20700000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 2373200000
Net cash flows from (used in) investing activities -11316300000
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 1435400000
Repayments of borrowings 533300000
Payments of lease liabilities 335700000
Dividends paid 1903500000
Interest paid 258500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -1595600000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 601200000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -6300000
Net increase (decrease) in cash and cash equivalents 594900000
Cash and cash equivalents cash flow statement at beginning of period 983400000
Cash and cash equivalents cash flow statement at end of period 1578300000





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 Deloitte Haskins & Sells LLP Yes 31-Jul-2027
2 Brahmayya & Co Yes 29-Feb-2028