Integrated Filing — IndAS



General information about company
Scrip Code 522108
NSE Symbol YUKEN
MSEI Symbol NA
ISIN INE384C01016
Name of company YUKEN INDIA 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 28-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 Multi segment
Description of single segment
Start date and time of board meeting 28-May-2025   12:40:00
End date and time of board meeting 28-May-2025   15:10:00
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 1246510000 4573563000
Other income 9404000 37375000
Total income 1255914000 4610938000
2 Expenses
(a) Cost of materials consumed 499865000 1943510000
(b) Purchases of stock-in-trade 47090000 200405000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 64369000 -48265000
(d) Employee benefit expense 161275000 632696000
(e) Finance costs 32578000 103989000
(f) Depreciation, depletion and amortisation expense 51795000 171881000
(f) Other Expenses
1 Subcontracting 76182000 326347000
2 Contract Labour wages 41316000 156380000
3 Power and fuel 41853000 158084000
4 Rent including lease rentals 4202000 29297000
5 Repairs and maintenance - Buildings 4933000 19695000
6 Repairs and maintenance - Machinery 18261000 74328000
7 Travelling and conveyance 19327000 80136000
8 Freight and forwarding 20459000 73084000
9 Legal and professional charges 16705000 61227000
10 other and Miscellaneous expenses 66803000 317965000
Total other expenses 310041000 1296543000
Total expenses 1167013000 4300759000
3 Total profit before exceptional items and tax 88901000 310179000
4 Exceptional items 0 0
5 Total profit before tax 88901000 310179000
6 Tax expense
7 Current tax -3074000 62363000
8 Deferred tax 15899000 8312000
9 Total tax expenses 12825000 70675000
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 76076000 239504000
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 2390000 6512000
16 Total profit (loss) for period 78466000 246016000
17 Other comprehensive income net of taxes -10235000 -10235000
18 Total Comprehensive Income for the period 68231000 235781000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 68180000 235965000
Total profit or loss, attributable to non-controlling interests 51000 -184000
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 13000000000000 13000000000000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 2881523000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.03 18.94
Diluted earnings (loss) per share from continuing operations 6.03 18.94
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 6.03 18.94
Diluted earnings (loss) per share from continuing and discontinued operations 6.03 18.94
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1 The above financial results has been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards Ind AS prescribed under section 133 of the Companies Act 2013 the Act read with the companies Indian Accounting Standards Rules 2015 and other accounting principles generally accepted in India and is in compliance with presentation and disclosure requirements of Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations as amended Listing Regulations n n2 The above consolidated financial results of the Company have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 28 May 2025 The Statutory Auditors of the Company have carried out audit of the above consolidated financial results n n3 The Board of Directors in its meeting held on 28 May 2025 proposed a final dividend of 15 percent Rs.1.5 per equity share for the financial year ended 31 March 2025. The proposal is subject to the approval of shareholders at the upcoming Annual General Meeting and if approved would result in a cash outflow of Rs.195 lakhs n n4.The figures for the last quarter are the balancing figures between audited figures in respect of the full financial year ended 31 March 2025 and 31 March 2024 and the published year to date figures up to third quarter of the financial year. n n5.The Company pursuant to the Board meeting held on 23 May 2025 considered the issue of equity shares not exceeding 700000 shares to Yuken Kogyo Company Limited Japan promoter of the Company at an issue price payable in cash not less than the floor price computed as on relevant date as determined in accordance with Chapter V of the SEBI ICDR Regulations 2018, on Preferential Basis as per the provisions of SEBI ICDR Regulations 2018 as amended subject to the approval of shareholders. n n6.The previous period or year figures have been regrouped or reclassified wherever necessary to conform to the regulatory requirements.



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 2438237000
Capital work-in-progress 127798000
Investment property 85462000
Goodwill 25787000
Other intangible assets 31497000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 115091000
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 2065000
Other non-current financial assets 22671000
Total non-current financial assets 24736000
Deferred tax assets (net) 15668000
Other non-current assets 140189000
Total non-current assets 3004465000
2 Current assets
Inventories 935393000
Current financial asset
Current investments 0
Trade receivables, current 1163503000
Cash and cash equivalents 20656000
Bank balance other than cash and cash equivalents 5056000
Loans, current 3999000
Other current financial assets 14760000
Total current financial assets 1207974000
Current tax assets (net) 0
Other current assets 96397000
Total current assets 2239764000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 5244229000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 130000000
Other equity 2881523000
Total equity attributable to owners of parent 3011523000
Non controlling interest 547000
Total equity 3012070000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 60608000
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 96274000
Total non-current financial liabilities 156882000
Provisions, non-current 36651000
Deferred tax liabilities (net) 107480000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 301013000
Current liabilities
Current financial liabilities
Borrowings, current 825543000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 156932000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 409482000
Total Trade payable 566414000
Other current financial liabilities 430988000
Total current financial liabilities 1822945000
Other current liabilities 55973000
Provisions, current 52228000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 1931146000
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 2232159000
Total equity and liabilites 5244229000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) The above financial results has been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards Ind AS prescribed under section 133 of the Companies Act 2013 the Act read with the companies Indian Accounting Standards Rules 2015 and other accounting principles generally accepted in India and is in compliance with presentation and disclosure requirements of Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations as amended Listing Regulations n nThe above consolidated financial results of the Company have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 28 May 2025 The Statutory Auditors of the Company have carried out audit of the above consolidated financial results n nThe Board of Directors in its meeting held on 28 May 2025 proposed a final dividend of 15 percentage Rs 1 rupee fifity paisa per equity share for the financial year ended 31 March 2025 The proposal is subject to the approval of shareholders at the upcoming Annual General Meeting and if approved would result in a cash outflow of Rs195 lakhs n nThe figures for the last quarter are the balancing figures between audited figures in respect of the full financial year ended 31 March 2025 and 31 March 2024 and the published year to date figures up to third quarter of the financial year n nThe Company pursuant to the Board meeting held on 23 May 2025 considered the issue of equity shares not exceeding 700000 shares to Yuken Kogyo Company Limited Japan promoter of the Company at an issue price payable in cash not less than the floor price computed as on relevant date as determined in accordance with Chapter V of the SEBI ICDR Regulations 2018 on Preferential Basis as per the provisions of SEBI ICDR Regulations 2018 as amended subject to the approval of shareholders n nThe previous period year figures have been regrouped or reclassified wherever necessary to conform to the regulatory requirements



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 Hydraulic business 1057227000 3918913000
2 Foundry business 256673000 937521000
Total Segment Revenue 1313900000 4856434000
Less: Inter segment revenue 67390000 67390000
Revenue from operations 1246510000 4573563000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Hydraulic business 177886000 650725000
2 Foundry business 41867000 122548000
Total Profit before tax 219753000 773273000
i. Finance cost 32578000 32578000
ii. Other Unallocable Expenditure net off Unallocable income 98274000 98274000
Profit before tax 88901000 310179000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Hydraulic business 0 0
2 Foundry business 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Hydraulic business 0 0
2 Foundry business 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) The Managing Director of the Company has been identified as the Chief Operating Decision Maker CODM as defined by Ind AS 108 Operating Segments The CODM evaluates the Company performance and allocates resources based on hydraulic business performance and foundry business performance Accordingly the segment information has been presented n nAssets and liabilities used in the Companys business are not identified to any of the operating segments as they can be used interchangeably between segments n nSegment revenue and segment results represent amounts identifiable to each of the segments Segment revenue includes revenue from operations other operating income and other income Other unallocable expense net of unallocable income mainly includes interest income expenses on common services and corporate expenses not directly identifiable to individual segments n nThe Company has presented the consolidated segment information Accordingly in terms of Paragraph 4 of Ind AS 108 Operating Segments no disclosures related to segments are presented for the standalone financial results n nThe figures for the last quarter are the balancing figures between audited figures in respect of the full financial year ended 31 March 2025 and 31 March 2024 and the published year to date figures up to third quarter of the financial year



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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 11935000 11935000
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 -1700000 -1700000
5 Total Other comprehensive income -10235000 -10235000



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 310179000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 103989000
Adjustments for decrease (increase) in inventories -74759000
Adjustments for decrease (increase) in trade receivables, current 22978000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 53368000
Adjustments for other financial assets, non-current -18141000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -1852000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities -122554000
Adjustments for depreciation and amortisation expense 171881000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 864000
Adjustments for other financial liabilities, current 117019000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -1475000
Adjustments for dividend income 0
Adjustments for interest income 8688000
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 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 17163000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 259793000
Net cash flows from (used in) operations 569972000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 76556000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 493416000
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 3780000
Purchase of property, plant and equipment 547370000
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 8898000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -25142000
Net cash flows from (used in) investing activities -559834000
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 218367000
Repayments of borrowings 101550000
Payments of lease liabilities 16137000
Dividends paid 19367000
Interest paid 95995000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -14682000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -81100000
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 -81100000
Cash and cash equivalents cash flow statement at beginning of period 101756000
Cash and cash equivalents cash flow statement at end of period 20656000





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 Walker Chandiok Co LLP Yes 28-May-2028