Integrated Filing — IndAS



General information about company
Scrip Code 544302
NSE Symbol INNOVANA
MSEI Symbol NOTLISTED
ISIN INE403Y01018
Name of company INNOVANA THINKLABS 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 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 29-May-2025   16:00:00
End date and time of board meeting 29-May-2025   18:45:00
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 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 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 265863000 1034797000
Other income 17322000 103771000
Total income 283185000 1138568000
2 Expenses
(a) Cost of materials consumed 16697000 88881000
(b) Purchases of stock-in-trade 69000 537000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3908000 -1278000
(d) Employee benefit expense 33160000 143614000
(e) Finance costs 10673000 40824000
(f) Depreciation, depletion and amortisation expense 19517000 71666000
(f) Other Expenses
1 Other Expenses 62682000 241123000
Total other expenses 62682000 241123000
Total expenses 146706000 585367000
3 Total profit before exceptional items and tax 136479000 553201000
4 Exceptional items 0 0
5 Total profit before tax 136479000 553201000
6 Tax expense
7 Current tax 31746000 129210000
8 Deferred tax -1285000 7881000
9 Total tax expenses 30461000 137091000
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 106018000 416110000
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 9011000 30982000
16 Total profit (loss) for period 115029000 447092000
17 Other comprehensive income net of taxes 617000 617000
18 Total Comprehensive Income for the period 115646000 447709000
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 205000000 205000000
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 5.61 21.81
Diluted earnings (loss) per share from continuing operations 5.61 21.81
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 5.61 21.81
Diluted earnings (loss) per share from continuing and discontinued operations 5.61 21.81
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 579219000
Capital work-in-progress 35139000
Investment property 0
Goodwill 0
Other intangible assets 7063000
Intangible assets under development 88010000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 586741000
Trade receivables, non-current 0
Loans, non-current 51840000
Other non-current financial assets 583521000
Total non-current financial assets 1222102000
Deferred tax assets (net) 11274000
Other non-current assets 70318000
Total non-current assets 2013125000
2 Current assets
Inventories 143050000
Current financial asset
Current investments 0
Trade receivables, current 293120000
Cash and cash equivalents 109162000
Bank balance other than cash and cash equivalents 11564000
Loans, current 118881000
Other current financial assets 0
Total current financial assets 532727000
Current tax assets (net) 0
Other current assets 93145000
Total current assets 768922000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2782047000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 205000000
Other equity 1906613000
Total equity attributable to owners of parent 2111613000
Non controlling interest
Total equity 2111613000
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 348576000
Total non-current financial liabilities 348576000
Provisions, non-current 0
Deferred tax liabilities (net) 5629000
Deferred government grants, Non-current
Other non-current liabilities 19751000
Total non-current liabilities 373956000
Current liabilities
Current financial liabilities
Borrowings, current 52615000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1829000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 118696000
Total Trade payable 120525000
Other current financial liabilities 56038000
Total current financial liabilities 229178000
Other current liabilities 23751000
Provisions, current 0
Current tax liabilities (Net) 43549000
Deferred government grants, Current
Total current liabilities 296478000
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 670434000
Total equity and liabilites 2782047000
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 Software Product Sales 183937000 720093000
2 Gym and Fitness 60428000 264807000
3 Construction and Infrastructure 6946000 30136000
4 Game Studio and Astro Services 47777000 167095000
Total Segment Revenue 299088000 1182131000
Less: Inter segment revenue 15903000 15903000
Revenue from operations 283185000 1138568000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Software Product Sales 126840000 515569000
2 Gym and Fitness 13609000 66529000
3 Construction and Infrastructure 1882000 11764000
4 Game Studio and Astro Services 9635000 23866000
Total Profit before tax 151966000 617728000
i. Finance cost 15487000 15487000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 136479000 553201000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Software Product Sales 0 0
2 Gym and Fitness 0 0
3 Construction and Infrastructure 0 0
4 Game Studio and Astro Services 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Software Product Sales 0 0
2 Gym and Fitness 0 0
3 Construction and Infrastructure 0 0
4 Game Studio and Astro Services 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
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 Remeasurement of Post employment benefit & obligations 617000 617000
Total Amount of items that will not be reclassified to profit and loss 617000 617000
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 0 0
5 Total Other comprehensive income 617000 617000



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 553201000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 40824000
Adjustments for decrease (increase) in inventories -1547000
Adjustments for decrease (increase) in trade receivables, current -160790000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -19901000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -5868000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 5489000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -6665000
Adjustments for increase (decrease) in other non-current liabilities 6742000
Adjustments for depreciation and amortisation expense 71666000
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 -492000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 36084000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -25178000
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 4968000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -126836000
Net cash flows from (used in) operations 426365000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 77500000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 348865000
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 90956000
Proceeds from sales of investment property 0
Purchase of investment property 37395000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 67327000
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 0
Interest received 36084000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -27542000
Net cash flows from (used in) investing activities -187136000
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 0
Repayments of borrowings 22731000
Payments of lease liabilities 60478000
Dividends paid 0
Interest paid 14919000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -98128000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 63601000
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 63601000
Cash and cash equivalents cash flow statement at beginning of period 57125000
Cash and cash equivalents cash flow statement at end of period 120726000