Integrated Filing — IndAS



General information about company
Scrip Code 509692
NSE Symbol INDIANCARD
MSEI Symbol NOTLISTED
ISIN INE061A01014
Name of company INDIAN CARD CLOTHING COMPANY 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 25-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 30-May-2025   12:30:00
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 102209000 420306000
Other income 150667000 438844000
Total income 252876000 859150000
2 Expenses
(a) Cost of materials consumed 20690000 109720000
(b) Purchases of stock-in-trade 373000 10750000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -8981000 -1231000
(d) Employee benefit expense 55701000 208516000
(e) Finance costs 7296000 27295000
(f) Depreciation, depletion and amortisation expense 13223000 49409000
(f) Other Expenses
1 Other expenses 70642000 228428000
Total other expenses 70642000 228428000
Total expenses 158944000 632887000
3 Total profit before exceptional items and tax 93932000 226263000
4 Exceptional items 108521000 772644000
5 Total profit before tax 202453000 998907000
6 Tax expense
7 Current tax 16952000 18400000
8 Deferred tax 10736000 61819000
9 Total tax expenses 27688000 80219000
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 174765000 918688000
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 174765000 918688000
17 Other comprehensive income net of taxes 935000 1370000
18 Total Comprehensive Income for the period 175700000 920058000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 175700000 920058000
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
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 59411000 59411000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 3326281000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 29.42 154.63
Diluted earnings (loss) per share from continuing operations 29.42 154.63
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 29.42 154.63
Diluted earnings (loss) per share from continuing and discontinued operations 29.42 154.63
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) Notes: n nKindly refer the PDF file of Financial Results for the quarter and year ended March 31, 2025 submitted to the exchange on May 30, 2025.



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 267730000
Capital work-in-progress 5901000
Investment property 65925000
Goodwill 0
Other intangible assets 2437000
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 2121568000
Trade receivables, non-current 0
Loans, non-current 100000000
Other non-current financial assets 10397000
Total non-current financial assets 2231965000
Deferred tax assets (net) 0
Other non-current assets 136696000
Total non-current assets 2710654000
2 Current assets
Inventories 103519000
Current financial asset
Current investments 376319000
Trade receivables, current 86794000
Cash and cash equivalents 404381000
Bank balance other than cash and cash equivalents 6788000
Loans, current 0
Other current financial assets 10743000
Total current financial assets 885025000
Current tax assets (net) 24940000
Other current assets 41581000
Total current assets 1055065000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3765719000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 59411000
Other equity 3323138000
Total equity attributable to owners of parent 3382549000
Non controlling interest 0
Total equity 3382549000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 263000
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 31900000
Total non-current financial liabilities 32163000
Provisions, non-current 20709000
Deferred tax liabilities (net) 31506000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 84378000
Current liabilities
Current financial liabilities
Borrowings, current 129392000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 30208000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 78002000
Total Trade payable 108210000
Other current financial liabilities 28831000
Total current financial liabilities 266433000
Other current liabilities 27110000
Provisions, current 5249000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 298792000
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 383170000
Total equity and liabilites 3765719000
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 Card Clothing 105026000 413372000
2 Realty 147332000 445260000
3 Un-allocable 518000 518000
4 Exceptional items (Expense)/Income 0 0
Total Segment Revenue 252876000 859150000
Less: Inter segment revenue 0 0
Revenue from operations 252876000 859150000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Card Clothing -34257000 -164410000
2 Realty 135484000 417968000
3 Un-allocable 0 0
4 Exceptional items (Expense)/Income 108521000 772644000
Total Profit before tax 209748000 1026202000
i. Finance cost 15185000 15185000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 194563000 998907000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Card Clothing 548546000 548546000
2 Realty 3190049000 3190049000
3 Un-allocable 0 0
4 Exceptional items (Expense)/Income 0 0
Total Segment Asset 3738595000 3738595000
Un-allocable Assets 27124000 27124000
Net Segment Asset 3765719000 3765719000
4 Segment Liabilities
Segment Liabilities
1 Card Clothing 346807000 346807000
2 Realty 2671000 2671000
3 Un-allocable 0 0
4 Exceptional items (Expense)/Income 0 0
Total Segment Liabilities 349478000 349478000
Un-allocable Liabilities 33692000 33692000
Net Segment Liabilities 383170000 383170000
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 gain/(loss) on defined benefit plans 495000 -216000
Total Amount of items that will not be reclassified to profit and loss 495000 -216000
2 Income tax relating to items that will not be reclassified to profit or loss 124000 -69000
3 Amount of items that will be reclassified to profit and loss
1 Changes in the fair value of debt instruments at FVOCI -33000 122000
2 Exchange Differences on translation of foreign operations 589000 1426000
Total Amount of items that will be reclassified to profit and loss 556000 1548000
4 Income tax relating to items that will be reclassified to profit or loss -8000 31000
5 Total Other comprehensive income 935000 1370000



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 998907000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 27295000
Adjustments for decrease (increase) in inventories -7975000
Adjustments for decrease (increase) in trade receivables, current 16607000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -8716000
Adjustments for decrease (increase) in other non-current assets 158000
Adjustments for other financial assets, non-current -548000
Adjustments for other financial assets, current -19000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 9925000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 4666000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 49408000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 282000
Adjustments for provisions, non-current -1019000
Adjustments for other financial liabilities, current -33175000
Adjustments for other financial liabilities, non-current 2281000
Adjustments for unrealised foreign exchange losses gains 1676000
Adjustments for dividend income 3775000
Adjustments for interest income 54807000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -339889000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -804378000
Other adjustments to reconcile profit (loss) 134000
Other adjustments for non-cash items 810000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -1141059000
Net cash flows from (used in) operations -142152000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 31066000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -173218000
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 959158000
Purchase of property, plant and equipment 157994000
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 905861000
Purchase of other long-term assets 1214486000
Cash advances and loans made to other parties 100000000
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 2487000
Interest received 60295000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 119442000
Net cash flows from (used in) investing activities 574763000
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 88015000
Payments of lease liabilities 10663000
Dividends paid 216000
Interest paid 19323000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -284000
Net cash flows from (used in) financing activities -118501000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 283044000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 1699000
Net increase (decrease) in cash and cash equivalents 284743000
Cash and cash equivalents cash flow statement at beginning of period 119638000
Cash and cash equivalents cash flow statement at end of period 404381000





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 P G BHAGWAT LLP Yes 31-May-2027