Integrated Filing — IndAS



General information about company

Scrip Code 532768
NSE Symbol FIEMIND
MSEI Symbol NOTLISTED
ISIN INE737H01014
Name of company FIEM INDUSTRIES 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 30-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 Standalone
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 30-May-2025   14:30:00
End date and time of board meeting 30-May-2025   16:25:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2025-02-12
Indicate Company website link for updated RPT policy of the Company https://fiemindustries.com/subsi-rpt-policy/
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
this clause is not applicable to the company. n



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 Standalone Standalone
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 6390741000 24222002000
Other income 53218000 161136000
Total income 6443959000 24383138000
2 Expenses
(a) Cost of materials consumed 3895447000 15022746000
(b) Purchases of stock-in-trade 12091000 61333000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 42052000 -58258000
(d) Employee benefit expense 816296000 3274477000
(e) Finance costs 3886000 15433000
(f) Depreciation, depletion and amortisation expense 166283000 638988000
(f) Other Expenses
1 Other expenses 786775000 2714378000
Total other expenses 786775000 2714378000
Total expenses 5722830000 21669097000
3 Total profit before exceptional items and tax 721129000 2714041000
4 Exceptional items 37495000 37495000
5 Total profit before tax 758624000 2751536000
6 Tax expense
7 Current tax 191074000 697330000
8 Deferred tax -9392000 12826000
9 Total tax expenses 181682000 710156000
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 576942000 2041380000
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 576942000 2041380000
17 Other comprehensive income net of taxes -4679000 -14550000
18 Total Comprehensive Income for the period 572263000 2026830000
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 263197000 263197000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 10091700000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 21.92 77.56
Diluted earnings (loss) per share from continuing operations 21.92 77.56
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 21.92 77.56
Diluted earnings (loss) per share from continuing and discontinued operations 21.92 77.56
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 5489012000
Capital work-in-progress 202745000
Investment property 0
Goodwill 0
Other intangible assets 31255000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 44535000
Trade receivables, non-current 0
Loans, non-current 3686000
Other non-current financial assets 164678000
Total non-current financial assets 212899000
Deferred tax assets (net) 0
Other non-current assets 31885000
Total non-current assets 5967796000
2 Current assets
Inventories 2333348000
Current financial asset
Current investments 0
Trade receivables, current 2424090000
Cash and cash equivalents 2957861000
Bank balance other than cash and cash equivalents 1258000
Loans, current 4965000
Other current financial assets 147810000
Total current financial assets 5535984000
Current tax assets (net) 0
Other current assets 344631000
Total current assets 8213963000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 14181759000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 263197000
Other equity 10091700000
Total equity attributable to owners of parent 10354897000
Non controlling interest
Total equity 10354897000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 209527000
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
Total non-current financial liabilities 209527000
Provisions, non-current 65298000
Deferred tax liabilities (net) 228339000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 503164000
Current liabilities
Current financial liabilities
Borrowings, current 11384000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 167114000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2136056000
Total Trade payable 2303170000
Other current financial liabilities 378679000
Total current financial liabilities 2693233000
Other current liabilities 561087000
Provisions, current 56842000
Current tax liabilities (Net) 12536000
Deferred government grants, Current 0
Total current liabilities 3323698000
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 3826862000
Total equity and liabilites 14181759000
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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Automotive Segment 6374875000 24162246000
2 Others Segment 15866000 59756000
Total Segment Revenue 6390741000 24222002000
Less: Inter segment revenue 0 0
Revenue from operations 6390741000 24222002000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Automotive Segment 832235000 3008645000
2 Others Segment -1120000 -4336000
Total Profit before tax 831115000 3004309000
i. Finance cost 3886000 3886000
ii. Other Unallocable Expenditure net off Unallocable income 68605000 68605000
Profit before tax 758624000 2751536000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Automotive Segment 10839955000 10839955000
2 Others Segment 109382000 109382000
Total Segment Asset 10949337000 10949337000
Un-allocable Assets 3232422000 3232422000
Net Segment Asset 14181759000 14181759000
4 Segment Liabilities
Segment Liabilities
1 Automotive Segment 3327917000 3327917000
2 Others Segment 11477000 11477000
Total Segment Liabilities 3339394000 3339394000
Un-allocable Liabilities 487468000 487468000
Net Segment Liabilities 3826862000 3826862000
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurment of defined benefit liabilty/ assets -6253000 -19443000
Total Amount of items that will not be reclassified to profit and loss -6253000 -19443000
2 Income tax relating to items that will not be reclassified to profit or loss -1574000 -4893000
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 -4679000 -14550000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2751536000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 15433000
Adjustments for decrease (increase) in inventories -289757000
Adjustments for decrease (increase) in trade receivables, current -442678000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -37016000
Adjustments for decrease (increase) in other non-current assets -1400000
Adjustments for other financial assets, non-current -44796000
Adjustments for other financial assets, current 191246000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 420351000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 76883000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 638988000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -6101000
Adjustments for provisions, non-current 9534000
Adjustments for other financial liabilities, current 9500000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -9501000
Adjustments for dividend income 0
Adjustments for interest income 158601000
Adjustments for share-based payments 0
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 6951000
Other adjustments to reconcile profit (loss) -125732000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 253304000
Net cash flows from (used in) operations 3004840000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 681062000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 2323778000
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 1000
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 13653000
Purchase of property, plant and equipment 1290316000
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 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 158601000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 266101000
Net cash flows from (used in) investing activities -851960000
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 0
Payments of lease liabilities 24103000
Dividends paid 526393000
Interest paid 1564000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -552060000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 919758000
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 919758000
Cash and cash equivalents cash flow statement at beginning of period 2038103000
Cash and cash equivalents cash flow statement at end of period 2957861000





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 Anil S Gupta & Associates Yes 31-Dec-2026


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Fiem Industries Limited Fiem Auto & Electrical Industries Entity controlled by J.K.Jain Purchase of goods or services 0 Brand royalty of Rs. 50 lac per annum approved by the Board. 2500000 -1511000 0
2 Fiem Industries Limited Fiem Kyowa (HK) Mould Company Limited JV incorporated in Hong Kong, 50% ownership interest held by the Company Investment 0 Approved by the Audit Committee 0 840000 840000
3 Fiem Industries Limited Fiem Kyowa (HK) Mould Company Limited JV incorporated in Hong Kong, 50% ownership interest held by the Company Advance 70000000 Omnibus approval by Audit Committee for FY 2024-25 1619000 0 1619000
4 Fiem Industries Limited Jagjeevan Kumar Jain Chairman & Managing Director Remuneration 24000000 Approved by the Audit Committee 12000000 -1251000 0
5 Fiem Industries Limited Seema Jain Whole-time Director Remuneration 12000000 Approved by the Audit Committee 6000000 -940000 0
6 Fiem Industries Limited Aanchal Jain Whole-time Director Remuneration 12000000 Approved by the Audit Committee 6000000 -693000 -475000
7 Fiem Industries Limited Aanchal Jain Whole-time Director Any other transaction Rent paid for premises 16269000 Approved by the Audit Committee 8315000 0 -98000
8 Fiem Industries Limited Aanchal Jain Whole-time Director Any other transaction Security Deposit paid against premises taken on lease 0 Approved by the Audit Committee 0 5468000 5468000
9 Fiem Industries Limited Rahul Jain Joint Managing Director Remuneration 14400000 Approved by the Audit Committee 7200000 -895000 0
10 Fiem Industries Limited Rahul Jain Joint Managing Director Any other transaction Rent paid for premises 7833000 Approved by the Audit Committee 4004000 0 0
11 Fiem Industries Limited Rahul Jain Joint Managing Director Any other transaction Security Deposit paid against premises taken on lease 0 Approved by the Audit Committee 0 2633000 2633000
12 Fiem Industries Limited Pallavi Jain Vice-President (spouse of Rahul Jain) Remuneration 3000000 Approved by the Audit Committee 1500000 -291000 0
13 Fiem Industries Limited Fiem Industries Limited Group Gratuity Trust Post Employment Benefit Plan of Employees' of Fiem Industries Ltd Any other transaction Contribution to Gratuity Fund 0 Approved by the Board. 40516000 0 0
14 Fiem Industries Limited Fiem Industries Japan Co., Ltd 100 % Subsidiary Company incorporated in Japan Investment 0 Approved by the Audit Committee 0 2949000 2949000
15 Fiem Industries Limited Fiem Industries Japan Co., Ltd 100 % Subsidiary Company incorporated in Japan Purchase of goods or services 50000000 Omnibus approval by Audit Committee for FY 2024-25 10181000 0 -3000
16 Fiem Industries Limited Fiem Industries Japan Co., Ltd 100 % Subsidiary Company incorporated in Japan Sale of goods or services 50000000 Omnibus approval by Audit Committee for FY 2024-25 4002000 369000 1847000
17 Fiem Industries Limited Fiem Research & Technology S.R.L 100 % Subsidiary Company incorporated in Italy Purchase of goods or services 180000000 Omnibus approval by Audit Committee for FY 2024-25 58246000 0 0
18 Fiem Industries Limited Fiem Research & Technology S.R.L 100 % Subsidiary Company incorporated in Italy Investment Approved by the Audit Committee 0 40546000 40546000
19 Fiem Industries Limited Fiem Foundation Entity Controlled by Key Management Personnel Any other transaction Contribution to CSR Fund 40000000 Approved by the Audit Committee 38500000 0 0
Total value of transaction during the reporting period 200583000