Other Than Bank Details

General information about company
Scrip code	000000
NSE Symbol	CELLECOR
MSEI Symbol	NOTLISTED
ISIN	INE0OMO01025
Name of Company	CELLECOR GADGETS LIMITED
Type of company	SME
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	17-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	17-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
Nature of report standalone or consolidated	Standalone
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	Consumer Electronics
Start date and time of board meeting	17-Apr-2025 11:30:00
End date and time of board meeting	17-Apr-2025 13:15:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-04-17
Indicate Company website link for updated RPT policy of the Company	https://cellecor.com/pages/policies
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	Yes
No. of times funds raised during the quarter	2
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
The company has not defaulted in payment / repayment of loan and debt securities.

Financial Results — Other than Bank
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-Oct-2024	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	Standalone	Standalone
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	Revenue From Operations
	Revenue from operations	6002321000	10259458000
	Other income	285000	325000
	Total Income	6002606000	10259783000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	6051143000	10031415000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-838196000	-1178064000
(d)	Employee benefit expense	111387000	202071000
(e)	Finance costs	66489000	120018000
(f)	Depreciation and amortisation expense	5728000	8551000
(g)	Other Expenses
1	Other Expenses	386902000	659689000
2	CSR Expenditure	1575000	1800000
	Total other expenses	388477000	661489000
	Total expenses	5785028000	9845480000
3	Profit before exceptional and extraordinary items and tax	217578000	414303000
4	Exceptional items	0	0
5	Profit before extraordinary items and tax	217578000	414303000
6	Extraordinary items	0	0
7	Profit before tax	217578000	414303000
8	Tax Expense
	Current tax	57426000	107118000
	Deferred tax	-2639000	-1818000
	Total tax expenses	54787000	105300000
9	Net Profit Loss for the period from continuing operations	162791000	309003000
10	Profit (loss) from discontinuing operations before tax	0	0
11	Tax expense of discontinuing operations	0	0
12	Net profit (loss) from discontinuing operation after tax	0	0
13	Profit (loss) for period before minority interest	162791000	309003000
14	Share of profit (loss) of associates
15	Profit (loss) of minority interest
16	Net profit (Loss) for the period	162791000	309003000
17	Details of equity share capital
	Paid-up equity share capital	21767780000000	21767780000000
	Face value of equity share capital	1	1
18	Reserves excluding revaluation reserve		1312294000
19	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	0.75	1.45
	Diluted earnings (loss) per share from continuing and discontinued operations	0.74	1.44
20	Debt equity ratio	0.0077	0.0077
21	Debt service coverage ratio	0.0352	0.0352
22	Interest service coverage ratio	0.0365	0.0365
23	Disclosure of notes on financial results	Textual Information(1)

Text Block
Textual Information(1)	1 The above results have been prepared as per Generally Accepted Accounting Principles in India, prescribed u/s section I33 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable and in accordance with the recognition and measurement principles laid down in Accounting Standard, as applicable, specified in Section 133 of the Companies Act, 2013 read with relevant rules framed thereunder or as specified by the Institute of Chartered Accountants of India, whichever is applicable.2The above audited Standalone Financial Results of company for the half year ended 31st March, 2025 and year ended 31st March, 2025 were reviewed and recommended by the Audit committee and approved by the Board of Directors, at their respective meeting held on 16th April, 2025.3The Statutory Auditors of the Company have carried out an audit of the above Financial Results of the Company for the half year ended 31st March, 2025 and year ended 31st March, 2025 in terms of the Regulation 33 of the SEBI (LODR) Regulations, 2015 and have issued an unmodified Independent Auditor’s Report thereon.4The statement includes the results for the half year ended 31st March, 2025 being the balanced figure between audited figures in respect of the full financial year and the un-audited figures in respect of 1st half year of the current financial year.5As the Company's business activity falls within a single primary business segment, the disclosure requirements as per AS 17 Segment Reporting are not applicable.6The weighted average number of equity shares outstanding during the period has been considered for calculating the basic and diluted earnings per share in accordance with the Accounting Standard 20

Remarks
20	Debt equity ratio
21	Debt service coverage ratio
22	Interest service coverage ratio

Cash flow statement — indirect
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	Standalone
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before extraordinary items and tax	414303000
2	Adjustments for reconcile profit (loss)
	Adjustments to profit (loss)
	Adjustments for finance costs	120018000
	Adjustments for depreciation and amortisation expense	8551000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	0
	Adjustments for share-based payments	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	81000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments to profit (loss)	128650000
3	Adjustments for working capital
	Adjustments for decrease (increase) in inventories	-1178063000
	Adjustments for decrease (increase) in trade receivables	-220080000
	Adjustments for decrease (increase) in other current assets	-98318000
	Adjustments for increase (decrease) in trade payables	273933000
	Adjustments for increase (decrease) in other current liabilities	106105000
	Adjustments for provisions	-3721000
	Total adjustments for working capital	-1120144000
	Total adjustments for reconcile profit (loss)	-991494000
	Net cash flows from (used in) operations	-577191000
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	109247000
	Other inflows (outflows) of cash	350366000
	Net cash flows from (used in) operating activities before extraordinary items	-336072000
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) operating activities	-336072000
4	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	0
	Proceeds from sales of intangible assets	700000
	Purchase of intangible assets	6051000
	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	0
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Proceeds from government grants	0
	Net cash flows from (used in) investing activities before extraordinary items	-5351000
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) investing activities	-5351000
	Cash flows from used in financing activities
	Proceeds from issuing shares	321600000
	Proceeds from issuing other equity instruments	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	461498000
	Repayments of borrowings	0
	Dividends paid	0
	Interest paid	120018000
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0

	Net cash flows from (used in) financing activities before extraordinary items	663080000
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) financing activities	663080000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	321657000
6	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	321657000
	Cash and cash equivalents cash flow statement at beginning of period	1640000
	Cash and cash equivalents cash flow statement at end of period	323297000

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	Standalone
	Equity and liabilities
1	Shareholders' funds
	Share capital	217678000
	Reserves and surplus	1312294000
	Money received against share warrants	30150000
	Total shareholders' funds	1560122000
2	Share application money pending allotment	0
3	Deferred government grants
4	Minority interest
5	Non-current liabilities
	Long-term borrowings	1870000
	Deferred tax liabilities (net)	0
	Foreign currency monetary item translation difference liability account
	Other long-term liabilities
	Long-term provisions	1046000
	Total non-current liabilities	2916000
6	Current liabilities
	Short-term borrowings	1207064000
	Trade Payables
	(A) Total outstanding dues of micro enterprises and small enterprises	15110000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	405189000
	Total Trade payable	420299000
	Other current liabilities	151686000
	Short-term provisions	12848000
	Total current liabilities	1791897000
	Total equity and liabilities	3354935000
	Assets
1	Non-current assets
i	Property, Plant and Equipment and Intangible assets
	Property, Plant and Equipment	185248000
	Producing properties
	Intangible assets	1545000
	Preproducing properties
	Property, Plant and Equipment capital work-in-progress
	Intangible assets under development or work-in-progress
	Total Property, Plant and Equipment and Intangible assets	186793000
ii	Non-current investments	1000000
v	Deferred tax assets (net)	3348000
vi	Foreign currency monetary item translation difference asset account
vii	Long-term loans and advances	0
viii	Other non-current assets	6921000
	Total non-current assets	198062000
	Current assets
	Current investments	0
	Inventories	2099069000
	Trade receivables	409101000
	Cash and cash equivalents	217587000
	Bank balance other than cash and cash equivalents	0
	Short-term loans and advances	297865000
	Other current assets	133251000
	Total current assets	3156873000
	Total assets	3354935000
	Disclosure of notes on assets and liabilities

Format for Reporting Segment 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-Oct-2024	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
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
	Net Segment Asset
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities
	Net Segment Liabilities
	Disclosure of notes on segments

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	Ambani & Associates LLP	Yes	31-Mar-2028

Financial details
Sr.	Particulars	Audited Figures (as reported before adjusting for qualifications)	Adjusted Figures (audited figures after adjusting for qualifications)
1	Turnover / Total income
2	Total Expenditure
3	Net Profit/(Loss)
4	Earnings Per Share
5	Total Assets
6	Total Liabilities
7	Net Worth

Signatories details
Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date

Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising	Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds	29-Oct-2024
Amount Raised	321600000
Report filed for Quarter ended	31-Mar-2025
Monitoring Agency	Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised	No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any

Sr.	Original Object	Modified Object, if any	Original Allocation	Modified allocation, if any	Funds Utilised	Amount of Deviation/Variation for the quarter according to applicable object	Remarks if any
1	working capital requirements, including repayment or prepayment thereof, meeting various expenditure of the Company including contingencies ; capital expenditure, including towards development, refurbishment and renovation of our assets; any other cost incurred towards the main business objects of the Company; and (d) financing of business opportunities, strategic initiatives; financing of business opportunities, strategic initiatives; general corporate purpose	NA	321600000	0	321600000	0

INTEGRATED FILING — Other than Banks

General information about company

Financial Results — Other than Bank

Text Block

Remarks

Cash flow statement — indirect

Statement of Asset and Liabilities

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Details of Impact of Audit Qualification

Financial details

Signatories details

Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (2)

Signatory Details

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Format for Disclosing Outstanding Default on Loans and Debt Securities

Signatory Details
Name of signatory	Gunjan Aggarwal
Designation of person	Director
Place	Delhi
Date	17-Apr-2025

	Name	Name	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee	Value of transaction during the reporting period	Opening balance	Closing balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Nature (loan/ advance/ intercorporate deposit/ investment )	Notes
Sr No.												Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
	Details of the party (listed entity /subsidiary) entering into the transaction	Details of the counterparty		Type of related party transaction	Details of other related party transaction	Value of the related party transaction as approved by the audit committee	Remarks on approval by audit committee	Value of transaction during the reporting period	In case monies are due to either party as a result of the transaction		In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments		Details of the loans, inter-corporate deposits, advances or investments	Notes
1	Cellecor Gadgets Limited	RAVI AGARWAL	MANAGING DIRECTOR	Remuneration		9000000	NA	4500000	533000	0
2	Cellecor Gadgets Limited	NIKHIL AGGARWAL	WHOLE TIME DIRECTOR	Remuneration		6000000	NA	3000000	300000	0
3	Cellecor Gadgets Limited	BINDU GUPTA	CHIEF FINANCIAL OFFICER	Remuneration		1200000	NA	600000	100000	0
4	Cellecor Gadgets Limited	CELLECOR FOUNDATION	WHOLLY OWNED SUBSIDIARY	Investment		1000000	NA	1000000	0	0
5	Cellecor Gadgets Limited	CELLECOR FOUNDATION	WHOLLY OWNED SUBSIDIARY	Any other transaction	RENTAL INCOME	240000	NA	80000	0	40000
6	Cellecor Gadgets Limited	GUNJAN AGGARWAL	DIRECTOR	Any other transaction	COMMISSION PAID	3000000	NA	1800000	0	300000
7	Cellecor Gadgets Limited	SWATI GOEL	PROMOTER GROUP	Any other transaction	MARKETING CONSULTANCY FEES	2400000	NA	1200000	1200000	200000
Total value of transaction during the reporting period								12180000

Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No.	Particulars	Amount	Remarks
1.	Loans / revolving facilities like cash credit from banks / financial institutions
A	Total amount outstanding as on date
B	Of the total amount outstanding, amount of default as on date
2.	Unlisted debt securities i.e. NCDs and NCRPS
A	Total amount outstanding as on date
B	Of the total amount outstanding, amount of default as on date
3.	Total financial indebtedness of the listed entity including short-term and long-term debt