Integrated Filing — IndAS



General information about company
Scrip Code 535136
NSE Symbol NIBE
MSEI Symbol NOTLISTED
ISIN INE149O01018
Name of company NIBE 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 20-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 Defence Supplies
Start date and time of board meeting 29-May-2025   16:35:00
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 1125880000 5073151000
Other income 10486000 49327000
Total income 1136366000 5122478000
2 Expenses
(a) Cost of materials consumed 288849000 694323000
(b) Purchases of stock-in-trade 443445000 3408398000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 78951000 10265000
(d) Employee benefit expense 18366000 148567000
(e) Finance costs 15728000 76191000
(f) Depreciation, depletion and amortisation expense 39494000 174425000
(f) Other Expenses
1 Other Expenses 104795000 214304000
2 NIL 0 0
3 NIL 0 0
4 NIL 0 0
5 NIL 0 0
6 NIL 0 0
7 NIL 0 0
8 NIL 0 0
9 NIL 0 0
10 NIL 0 0
Total other expenses 104795000 214304000
Total expenses 989628000 4726473000
3 Total profit before exceptional items and tax 146738000 396005000
4 Exceptional items 0 0
5 Total profit before tax 146738000 396005000
6 Tax expense
7 Current tax 45596000 107031000
8 Deferred tax 13852000 14585000
9 Total tax expenses 59448000 121616000
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 87290000 274389000
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 87290000 274389000
17 Other comprehensive income net of taxes 161000 484000
18 Total Comprehensive Income for the period 87451000 274873000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 76426000 267290000
Total profit or loss, attributable to non-controlling interests 10861000 7097000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 76762000 267709000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 3274000 7073000
21 Details of equity share capital
Paid-up equity share capital 142966000 142966000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 2176882000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.11 19.76
Diluted earnings (loss) per share from continuing operations 6.02 19.46
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 6.11 19.76
Diluted earnings (loss) per share from continuing and discontinued operations 6.02 19.46
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 1170966000
Capital work-in-progress 328734000
Investment property 76920000
Goodwill 76502000
Other intangible assets 55737000
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 1037000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 82678000
Total non-current financial assets 83715000
Deferred tax assets (net) 0
Other non-current assets 532386000
Total non-current assets 2324960000
2 Current assets
Inventories 122469000
Current financial asset
Current investments 96493000
Trade receivables, current 1513291000
Cash and cash equivalents 93123000
Bank balance other than cash and cash equivalents 20000
Loans, current 7808000
Other current financial assets 6831000
Total current financial assets 1717566000
Current tax assets (net) 0
Other current assets 253447000
Total current assets 2093482000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 4418442000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 142966000
Other equity 2176882000
Total equity attributable to owners of parent 2319848000
Non controlling interest 131748000
Total equity 2451596000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 564275000
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 24310000
Total non-current financial liabilities 588585000
Provisions, non-current 3647000
Deferred tax liabilities (net) 14102000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 606334000
Current liabilities
Current financial liabilities
Borrowings, current 167522000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 36605000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 825330000
Total Trade payable 861935000
Other current financial liabilities 82952000
Total current financial liabilities 1112409000
Other current liabilities 161067000
Provisions, current 1709000
Current tax liabilities (Net) 85327000
Deferred government grants, Current 0
Total current liabilities 1360512000
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 1966846000
Total equity and liabilites 4418442000
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
1 Items that will not be reclassified to profit or loss 509000 647000
Total Amount of items that will not be reclassified to profit and loss 509000 647000
2 Income tax relating to items that will not be reclassified to profit or loss 348000 163000
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 161000 484000



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 396005000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 70662000
Adjustments for decrease (increase) in inventories 103690000
Adjustments for decrease (increase) in trade receivables, current -1142995000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 58472000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -39278000
Adjustments for other financial assets, current 75863000
Adjustments for other bank balances 12778000
Adjustments for increase (decrease) in trade payables, current 626808000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 19888000
Adjustments for increase (decrease) in other non-current liabilities -2493000
Adjustments for depreciation and amortisation expense 174425000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 2012000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -55100000
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 0
Adjustments for share-based payments 3805000
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 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 8806000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -82657000
Net cash flows from (used in) operations 313348000
Dividends received 0
Interest paid 4504000
Interest received 16999000
Income taxes paid (refund) 75514000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 250329000
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 493463000
Proceeds from sales of investment property 88370000
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 0
Interest received 16999000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -209495000
Net cash flows from (used in) investing activities -597589000
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 323429000
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 97241000
Repayments of borrowings 0
Payments of lease liabilities 40019000
Dividends paid 13132000
Interest paid 70662000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 296857000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -50403000
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 -50403000
Cash and cash equivalents cash flow statement at beginning of period 143527000
Cash and cash equivalents cash flow statement at end of period 93124000





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 M/s Kailash Chand Jain & Co Yes 31-Mar-2027