Integrated Filing — IndAS



General information about company
Scrip Code 543272
NSE Symbol EASEMYTRIP
MSEI Symbol NA
ISIN INE07O001026
Name of company EASY TRIP PLANNERS 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 26-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   19:00:00
End date and time of board meeting 30-May-2025   19:20:00
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 1394830000 5873240000
Other income 37900000 159260000
Total income 1432730000 6032500000
2 Expenses
(a) Cost of materials consumed 11070000 32890000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 274470000 1028310000
(e) Finance costs 15270000 57660000
(f) Depreciation, depletion and amortisation expense 34470000 124710000
(f) Other Expenses
1 Service cost 141250000 615690000
2 Advertising and sales promotion expenses 359950000 954160000
3 Payment gateway charges 151700000 611340000
4 Other expenses 321230000 1177930000
Total other expenses 974130000 3359120000
Total expenses 1309410000 4602690000
3 Total profit before exceptional items and tax 123320000 1429810000
4 Exceptional items 0 0
5 Total profit before tax 123320000 1429810000
6 Tax expense
7 Current tax 22210000 385910000
8 Deferred tax -37920000 -42650000
9 Total tax expenses -15710000 343260000
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 139030000 1086550000
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 139030000 1086550000
17 Other comprehensive income net of taxes 46280000 84410000
18 Total Comprehensive Income for the period 185310000 1170960000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 153620000 1073480000
Total profit or loss, attributable to non-controlling interests -14590000 13080000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 199900000 1157890000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -14590000 13080000
21 Details of equity share capital
Paid-up equity share capital 3544080000 3544080000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 3659010000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.04 0.3
Diluted earnings (loss) per share from continuing operations 0.04 0.3
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 0.04 0.3
Diluted earnings (loss) per share from continuing and discontinued operations 0.04 0.3
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 493460000
Capital work-in-progress 8550000
Investment property 109940000
Goodwill 496950000
Other intangible assets 546960000
Intangible assets under development 23890000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 478120000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 464040000
Total non-current financial assets 942160000
Deferred tax assets (net) 96820000
Other non-current assets 1084380000
Total non-current assets 3803110000
2 Current assets
Inventories 20700000
Current financial asset
Current investments 0
Trade receivables, current 2961880000
Cash and cash equivalents 1361490000
Bank balance other than cash and cash equivalents 71320000
Loans, current 192670000
Other current financial assets 1581870000
Total current financial assets 6169230000
Current tax assets (net) 4900000
Other current assets 1541400000
Total current assets 7736230000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 11539340000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3544080000
Other equity 3659010000
Total equity attributable to owners of parent 7203090000
Non controlling interest 217400000
Total equity 7420490000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 254690000
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 19230000
Total non-current financial liabilities 273920000
Provisions, non-current 79100000
Deferred tax liabilities (net) 80370000
Deferred government grants, Non-current 0
Other non-current liabilities 802330000
Total non-current liabilities 1235720000
Current liabilities
Current financial liabilities
Borrowings, current 93400000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 6060000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1303430000
Total Trade payable 1309490000
Other current financial liabilities 441060000
Total current financial liabilities 1843950000
Other current liabilities 982130000
Provisions, current 49940000
Current tax liabilities (Net) 7110000
Deferred government grants, Current 0
Total current liabilities 2883130000
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 4118850000
Total equity and liabilites 11539340000
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 (a) Air passage 938520000 3912930000
2 (b) Hotel packages 233190000 1162470000
3 (c) Other services 223120000 797840000
Total Segment Revenue 1394830000 5873240000
Less: Inter segment revenue 0 0
Revenue from operations 1394830000 5873240000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 (a) Air passage 90650000 1129920000
2 (b) Hotel packages -14120000 211480000
3 (c) Other services 58650000 111540000
Total Profit before tax 135180000 1452940000
i. Finance cost 15270000 15270000
ii. Other Unallocable Expenditure net off Unallocable income -3410000 -3410000
Profit before tax 123320000 1429820000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 (a) Air passage 3362230000 3362230000
2 (b) Hotel packages 1515760000 1515760000
3 (c) Other services 568520000 568520000
Total Segment Asset 5446510000 5446510000
Un-allocable Assets 6092830000 6092830000
Net Segment Asset 11539340000 11539340000
4 Segment Liabilities
Segment Liabilities
1 (a) Air passage 2775760000 2775760000
2 (b) Hotel packages 515260000 515260000
3 (c) Other services 74650000 74650000
Total Segment Liabilities 3365670000 3365670000
Un-allocable Liabilities 753180000 753180000
Net Segment Liabilities 4118850000 4118850000
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 on defined benefit plans -2170000 5600000
2 Changes in the fair value of equity instruments 67520000 108120000
Total Amount of items that will not be reclassified to profit and loss 65350000 113720000
2 Income tax relating to items that will not be reclassified to profit or loss 8230000 15470000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations -10840000 -13840000
Total Amount of items that will be reclassified to profit and loss -10840000 -13840000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 46280000 84410000



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 1429810000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 43970000
Adjustments for decrease (increase) in inventories -12250000
Adjustments for decrease (increase) in trade receivables, current -675780000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -291150000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -60290000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 531200000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -4070000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 124710000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 34150000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 37530000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 1340000
Adjustments for dividend income 0
Adjustments for interest income 139250000
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 2180000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 708710000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 301000000
Net cash flows from (used in) operations 1730810000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 612590000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1118220000
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 0
Purchase of property, plant and equipment 662580000
Proceeds from sales of investment property 25090000
Purchase of investment property 87420000
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 190970000
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 133610000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -140480000
Net cash flows from (used in) investing activities -922750000
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 217370000
Repayments of borrowings -3140000
Payments of lease liabilities 11640000
Dividends paid 0
Interest paid 43970000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -7140000
Net cash flows from (used in) financing activities 157760000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 353230000
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 353230000
Cash and cash equivalents cash flow statement at beginning of period 1008260000
Cash and cash equivalents cash flow statement at end of period 1361490000





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 31-May-2028