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 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 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



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 6394243000 24226116000
Other income 53221000 161169000
Total income 6447464000 24387285000
2 Expenses
(a) Cost of materials consumed 3895447000 15022746000
(b) Purchases of stock-in-trade 11111000 60353000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 42052000 -58258000
(d) Employee benefit expense 836391000 3349831000
(e) Finance costs 3886000 15433000
(f) Depreciation, depletion and amortisation expense 167271000 642617000
(f) Other Expenses
1 Other expenses 755598000 2629478000
Total other expenses 755598000 2629478000
Total expenses 5711756000 21662200000
3 Total profit before exceptional items and tax 735708000 2725085000
4 Exceptional items 37495000 37495000
5 Total profit before tax 773203000 2762580000
6 Tax expense
7 Current tax 193778000 700105000
8 Deferred tax -9392000 12826000
9 Total tax expenses 184386000 712931000
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 588817000 2049649000
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 -353000 -449000
16 Total profit (loss) for period 588464000 2049200000
17 Other comprehensive income net of taxes -4679000 -14550000
18 Total Comprehensive Income for the period 583785000 2034650000
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 10118708000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 22.36 77.86
Diluted earnings (loss) per share from continuing operations 22.36 77.86
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 22.36 77.86
Diluted earnings (loss) per share from continuing and discontinued operations 22.36 77.86
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 5501125000
Capital work-in-progress 202745000
Investment property 0
Goodwill 0
Other intangible assets 32436000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 280000
Non-current financial assets
Non-current investments 200000
Trade receivables, non-current 0
Loans, non-current 3686000
Other non-current financial assets 165324000
Total non-current financial assets 169210000
Deferred tax assets (net) 46179000
Other non-current assets 32047000
Total non-current assets 5984022000
2 Current assets
Inventories 2334818000
Current financial asset
Current investments 0
Trade receivables, current 2423532000
Cash and cash equivalents 2983145000
Bank balance other than cash and cash equivalents 1258000
Loans, current 4965000
Other current financial assets 148896000
Total current financial assets 5561796000
Current tax assets (net) 0
Other current assets 356995000
Total current assets 8253609000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 14237631000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 263197000
Other equity 10118708000
Total equity attributable to owners of parent 10381905000
Non controlling interest
Total equity 10381905000
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 75403000
Deferred tax liabilities (net) 228339000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 513269000
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 2138148000
Total Trade payable 2305262000
Other current financial liabilities 389378000
Total current financial liabilities 2706024000
Other current liabilities 566374000
Provisions, current 56842000
Current tax liabilities (Net) 13217000
Deferred government grants, Current 0
Total current liabilities 3342457000
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 3855726000
Total equity and liabilites 14237631000
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 Automotive Segment 6378377000 24166361000
2 Others Segment 15866000 59756000
Total Segment Revenue 6394243000 24226117000
Less: Inter segment revenue 0 0
Revenue from operations 6394243000 24226117000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Automotive Segment 846814000 3019688000
2 Others Segment -1120000 -4336000
Total Profit before tax 845694000 3015352000
i. Finance cost 3886000 3886000
ii. Other Unallocable Expenditure net off Unallocable income 68605000 68605000
Profit before tax 773203000 2762579000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Automotive Segment 10849648000 10849648000
2 Others Segment 109382000 109382000
Total Segment Asset 10959030000 10959030000
Un-allocable Assets 3278601000 3278601000
Net Segment Asset 14237631000 14237631000
4 Segment Liabilities
Segment Liabilities
1 Automotive Segment 3356115000 3356115000
2 Others Segment 11477000 11477000
Total Segment Liabilities 3367592000 3367592000
Un-allocable Liabilities 488134000 488134000
Net Segment Liabilities 3855726000 3855726000
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 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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2762580000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 15433000
Adjustments for decrease (increase) in inventories -291227000
Adjustments for decrease (increase) in trade receivables, current -442898000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -38211000
Adjustments for decrease (increase) in other non-current assets -1562000
Adjustments for other financial assets, non-current -44008000
Adjustments for other financial assets, current 190293000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 413194000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 79308000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 642617000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -6101000
Adjustments for provisions, non-current 10009000
Adjustments for other financial liabilities, current 12211000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -9313000
Adjustments for dividend income 0
Adjustments for interest income 158634000
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) -125733000
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) 252329000
Net cash flows from (used in) operations 3014909000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 684320000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 2330589000
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 1295625000
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 158634000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 266101000
Net cash flows from (used in) investing activities -857236000
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 921293000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 1589000
Net increase (decrease) in cash and cash equivalents 922882000
Cash and cash equivalents cash flow statement at beginning of period 2060263000
Cash and cash equivalents cash flow statement at end of period 2983145000





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