Integrated Filing — IndAS



General information about company
Scrip Code 532822
NSE Symbol IDEA
MSEI Symbol NA
ISIN INE669E01016
Name of company Vodafone Idea 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 27-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 Mobility
Start date and time of board meeting 30-May-2025   19:45:00
End date and time of board meeting 30-May-2025   22:30:00
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 110135000000 435713000000
Other income 2148000000 10206000000
Total income 112283000000 445919000000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 13000000 17000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 5495000000 22309000000
(e) Finance costs 64713000000 245434000000
(f) Depreciation, depletion and amortisation expense 55713000000 219732000000
(f) Other Expenses
1 Network Expenses and IT Outsourcing Costs 23255000000 94391000000
2 License Fees and Spectrum Usage Charges 9283000000 36962000000
3 Roaming & Access Charges 11961000000 45974000000
4 Marketing, Content, Customer Acquisition & Service Costs 12064000000 45923000000
5 Other Expenses 1467000000 8871000000
Total other expenses 58030000000 232121000000
Total expenses 183964000000 719613000000
3 Total profit before exceptional items and tax -71681000000 -273694000000
4 Exceptional items 0 0
5 Total profit before tax -71681000000 -273694000000
6 Tax expense
7 Current tax -48000000 -27000000
8 Deferred tax 48000000 185000000
9 Total tax expenses 0 158000000
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 -71681000000 -273852000000
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 20000000 18000000
16 Total profit (loss) for period -71661000000 -273834000000
17 Other comprehensive income net of taxes -11000000 -172000000
18 Total Comprehensive Income for the period -71672000000 -274006000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
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 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 713930000000 713930000000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve -1417132000000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -1.01 -4.01
Diluted earnings (loss) per share from continuing operations -1.01 -4.01
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 -1.01 -4.01
Diluted earnings (loss) per share from continuing and discontinued operations -1.01 -4.01
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 561956000000
Capital work-in-progress 24716000000
Investment property
Goodwill 0
Other intangible assets 851240000000
Intangible assets under development 157406000000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 7280000000
Total non-current financial assets 7280000000
Deferred tax assets (net) 116000000
Other non-current assets 65557000000
Total non-current assets 1668271000000
2 Current assets
Inventories 11000000
Current financial asset
Current investments 0
Trade receivables, current 20003000000
Cash and cash equivalents 2568000000
Bank balance other than cash and cash equivalents 103117000000
Loans, current 0
Other current financial assets 69262000000
Total current financial assets 194950000000
Current tax assets (net)
Other current assets 115434000000
Total current assets 310395000000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1978666000000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 713930000000
Other equity -1417132000000
Total equity attributable to owners of parent -703202000000
Non controlling interest
Total equity -703202000000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1827680000000
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 4000000
Total Trade payable 4000000
Other non-current financial liabilities 293524000000
Total non-current financial liabilities 2121208000000
Provisions, non-current 50000000
Deferred tax liabilities (net) 167000000
Deferred government grants, Non-current
Other non-current liabilities 4304000000
Total non-current liabilities 2125729000000
Current liabilities
Current financial liabilities
Borrowings, current 135282000000
Trade payables, 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 107480000000
Total Trade payable 107480000000
Other current financial liabilities 225252000000
Total current financial liabilities 468014000000
Other current liabilities 84802000000
Provisions, current 734000000
Current tax liabilities (Net) 2589000000
Deferred government grants, Current
Total current liabilities 556139000000
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 2681868000000
Total equity and liabilites 1978666000000
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 Re-measurement gains/(losses) of defined benefit plans -10000000 -172000000
Total Amount of items that will not be reclassified to profit and loss -10000000 -172000000
2 Income tax relating to items that will not be reclassified to profit or loss 1000000 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
5 Total Other comprehensive income -11000000 -172000000



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 -273694000000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 245434000000
Adjustments for decrease (increase) in inventories 1000000
Adjustments for decrease (increase) in trade receivables, current 1035000000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -10850000000
Adjustments for decrease (increase) in other non-current assets -1043660000
Adjustments for other financial assets, non-current -167000000
Adjustments for other financial assets, current 147000000
Adjustments for other bank balances -38904000000
Adjustments for increase (decrease) in trade payables, current -34018000000
Adjustments for increase (decrease) in trade payables, non-current -382000000
Adjustments for increase (decrease) in other current liabilities -6340000000
Adjustments for increase (decrease) in other non-current liabilities 184000000
Adjustments for depreciation and amortisation expense 219732000000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 457000000
Adjustments for provisions, non-current -331000000
Adjustments for other financial liabilities, current -2378000000
Adjustments for other financial liabilities, non-current 34000000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 9703000000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -192000000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -13000000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -857000000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 361845340000
Net cash flows from (used in) operations 88151340000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -4755000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 92906340000
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 34000000
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 1147000000
Purchase of property, plant and equipment 100050230000
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 4523000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -68136770000
Net cash flows from (used in) investing activities -162483000000
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 241371000000
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 1000000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 10000000000
Repayments of borrowings 27114000000
Payments of lease liabilities 132889000000
Dividends paid 0
Interest paid 20902000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 70467000000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 890340000
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 890340000
Cash and cash equivalents cash flow statement at beginning of period 1678000000
Cash and cash equivalents cash flow statement at end of period 2568340000





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 S.R. Batliboi & Associates LLP Yes 31-Jul-2024
2 S.R. Batliboi & Associates LLP Yes 31-Jul-2027