INTEGRATED FILING — Other than Banks



General information about company

Scrip code 500086
NSE Symbol EXIDEIND
MSEI Symbol NOTLISTED
ISIN INE302A01020
Name of Company EXIDE INDUSTRIES 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-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-Apr-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
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 Storage Batteries and Allied Products
Start date and time of board meeting 30-Apr-2025   11:30:00
End date and time of board meeting 30-Apr-2025   13:30:00
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
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 2025-01-28
Indicate Company website link for updated RPT policy of the Company https:www.exideindustries.com
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The Company is a debt free Company.


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-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 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 41594200000 165881100000
Other income 160500000 961600000
Total Income 41754700000 166842700000
2 Expenses
(a) Cost of materials consumed 30489600000 115748500000
(b) Purchases of stock-in-trade 7000000 26900000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1892400000 -1884900000
(d) Employee benefit expense 2613700000 10558000000
(e) Finance costs 129800000 438900000
(f) Depreciation and amortisation expense
(g) Other Expenses
1 Other expenses 5709400000 22501200000
Total other expenses 5709400000 22501200000
Total expenses 38324800000 152427900000
3 Profit before exceptional and extraordinary items and tax
4 Exceptional items
5 Profit before extraordinary items and tax
6 Extraordinary items
7 Profit before tax 3429900000 14414800000
8 Tax Expense
Current tax 863700000 3867800000
Deferred tax 20200000 -222300000
Total tax expenses 883900000 3645500000
9 Net Profit Loss for the period from continuing operations
10 Profit (loss) from discontinuing operations before tax
11 Tax expense of discontinuing operations
12 Net profit (loss) from discontinuing operation after tax
13 Profit (loss) for period before minority interest
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period
17 Details of equity share capital
Paid-up equity share capital 850000000 850000000
Face value of equity share capital 1 1
18 Reserves excluding revaluation reserve 143573400000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3 12.67
Diluted earnings (loss) per share from continuing and discontinued operations 3 12.67
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block
Textual Information(1) 1. The Company's business activity falls within single operating segment of Storage Batteries and Allied Product . Hence, no separate segment information is disclosed. 2. Revenue from Operations is net of trade discounts / trade incentives. 3. The figures for quarters ended March 31, 2025 and March 31, 2024 are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the end of the third quarter of the relevant financial year. The published YTD figures upto the end of third quarter of the relevant financial year were subject to Limited Review. 4. The Board has recommended today, a dividend of Rs. 2.00 Per share ( face value of Re. 1/- each) subject to the approval of the shareholders at the ensuing Annual general meeting. 5. The aforementioned results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on April 30, 2025.


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
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 438900000
Adjustments for depreciation and amortisation expense 5039300000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 19800000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 432100000
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow -108000000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss)
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -5780900000
Adjustments for decrease (increase) in trade receivables
Adjustments for decrease (increase) in other current assets 0
Adjustments for increase (decrease) in trade payables
Adjustments for increase (decrease) in other current liabilities 6576400000
Adjustments for provisions
Total adjustments for working capital
Total adjustments for reconcile profit (loss) 2290800000
Net cash flows from (used in) operations 16705600000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 3726400000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items
Proceeds from extraordinary items
Payment for extraordinary items
Net cash flows from (used in) operating activities 12979200000
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 9999900000
Other cash receipts from sales of equity or debt instruments of other entities 14073400000
Other cash payments to acquire equity or debt instruments of other entities 12840100000
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 168200000
Purchase of property plant and equipment 4412800000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 1000000000
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 188700000
Interest received 20000000
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
Proceeds from extraordinary items
Payment for extraordinary items
Net cash flows from (used in) investing activities -11802500000
Cash flows from used in financing activities
Proceeds from issuing shares
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 0
Dividends paid 1700000000
Interest paid 100700000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items
Proceeds from extraordinary items
Payment for extraordinary items
Net cash flows from (used in) financing activities -2238500000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -1061800000
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 -1061800000
Cash and cash equivalents cash flow statement at beginning of period 2174400000
Cash and cash equivalents cash flow statement at end of period 1112600000


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
Reserves and surplus
Money received against share warrants
Total shareholders' funds
2 Share application money pending allotment
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings
Deferred tax liabilities (net) 107600000
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Long-term provisions
Total non-current liabilities 4748000000
6 Current liabilities
Short-term borrowings
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other current liabilities 3055600000
Short-term provisions
Total current liabilities 39019500000
Total equity and liabilities 188190900000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 28608000000
Producing properties
Intangible assets
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
ii Non-current investments 98305600000
v Deferred tax assets (net)
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances
viii Other non-current assets 313200000
Total non-current assets 129000200000
Current assets
Current investments 1413700000
Inventories 38274300000
Trade receivables
Cash and cash equivalents 1112600000
Bank balance other than cash and cash equivalents 46200000
Short-term loans and advances
Other current assets 2105500000
Total current assets 59190700000
Total assets 188190900000
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-Jan-2025 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




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 B S R & Co. LLP Yes 31-Jul-2025


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


Signatory Details
Name of signatory
Designation of person
Place
Date


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
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
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Exide Industries Limited Chloride Batteries S E Asia Pte Limited Wholly owned subsidiary Sale of goods or services 450000000 Approved by Audit Committee 127300000 116300000 74600000
2 Exide Industries Limited Chloride Batteries S E Asia Pte Limited Wholly owned subsidiary Any other transaction Manpower Service 30000000 Approved by Audit Committee 15700000 2000000 1400000
3 Exide Industries Limited Chloride Batteries S E Asia Pte Limited Wholly owned subsidiary Any other transaction Marketing Expenses 25000000 Approved by Audit Committee 10000000 5200000 5100000
4 Exide Industries Limited Espex Batteries Limited Wholly owned subsidiary Sale of goods or services 1000000000 Approved by Audit Committee 482400000 379600000 436700000
5 Exide Industries Limited Espex Batteries Limited Wholly owned subsidiary Any other transaction Manpower Service 10000000 Approved by Audit Committee 3100000 2000000 0
6 Exide Industries Limited Espex Batteries Limited Wholly owned subsidiary Any other transaction Marketing Expenses 15000000 Approved by Audit Committee 8300000 500000 5400000
7 Exide Industries Limited Espex Batteries Limited Wholly owned subsidiary Dividend received 0 Pursuant to SEBI Listing Regulations payment of dividend shall not be considered as RPT. The same is enclosed in line with IND AS. 11100000 0 11100000
8 Exide Industries Limited Chloride Metals limited Wholly owned subsidiary Sale of goods or services 15795000000 Approved by Audit Committee 7607800000 2095900000 1467200000
9 Exide Industries Limited Chloride Metals limited Wholly owned subsidiary Purchase of goods or services 88000000000 Approved by Audit Committee 34834700000 3163300000 4123400000
10 Exide Industries Limited Chloride Metals limited Wholly owned subsidiary Any other transaction Manpower Service 70000000 Approved by Audit Committee 26500000 0 3500000
11 Exide Industries Limited Chloride International Limited Wholly owned subsidiary Any other transaction Rent and Maintenance Cost 7000000 Approved by Audit Committee 2900000 0 0
12 Exide Industries Limited Chloride International Limited Wholly owned subsidiary Dividend received Pursuant to SEBI Listing Regulations payment of dividend shall not be considered as RPT. The same is enclosed in line with IND AS. 4500000 0 0
13 Exide Industries Limited Associated Battery Manufacturers (Ceylon) Ltd Sri Lanka (ABML) Subsidiary Any other transaction Technical Assitance Income 6000000 Approved by Audit Committee 2700000 2800000 5500000
14 Exide Industries Limited Associated Battery Manufacturers (Ceylon) Ltd Sri Lanka (ABML) Subsidiary Sale of goods or services 65000000 Approved by Audit Committee 41300000 24100000 28200000
15 Exide Industries Limited Exide Energy Solutions Limited Wholly owned subsidiary Any other transaction Manpower Service 25000000 Approved by Audit Committee 1600000 0 200000
16 Exide Industries Limited Exide Energy Solutions Limited Wholly owned subsidiary Any other transaction Corporate Guarantee Service 0 Approved by Audit Committee 100000 0 0
17 Exide Industries Limited Exide Energy Solutions Limited Wholly owned subsidiary Any other transaction Rent and Maintenance Cost 1100000 Approved by Audit Committee 400000 0 0
18 Exide Industries Limited Exide Energy Solutions Limited Wholly owned subsidiary Any other transaction Rental Income 900000 Approved by Audit Committee 100000 0 0
19 Exide Industries Limited Exide Energy Solutions Limited Wholly owned subsidiary Investment 5499900000 Approved by Audit Committee 5499900000 0 0
20 Exide Industries Limited Exide Energy Solutions Limited Wholly owned subsidiary Purchase of goods or services 60000000 Approved by Audit Committee 0 10400000 -34100000
21 Exide Industries Limited CSE Solar Sunpark Tamil Nadu Private Limited Associate Company Purchase of goods or services 250000000 Approved by Audit Committee 97200000 20100000 17700000
22 Exide Industries Limited CSE Solar Sunpark Maharashtra Private Limited Associate Company Purchase of goods or services 250000000 Approved by Audit Committee 102000000 23000000 26800000
23 Exide Industries Limited Chloride Eastern Industries Pte Limited Entities in which Individuals with direct/indirect control over the Group have significant influence or is a member of Key Managerial Personnel Any other transaction Technical Assitance Income 2000000 Approved by Audit Committee 1000000 800000 0
24 Exide Industries Limited Raheja QBE General Insurance Company Limited Entities in which Individuals with direct/indirect control over the Group have significant influence or is a member of Key Managerial Personnel Any other transaction Insurance Premium Paid 60000000 Approved by Audit Committee 100000 0 0
25 Exide Industries Limited Shalini Construction Private Limited Entities in which Individuals with direct/indirect control over the Group have significant influence or is a member of Key Managerial Personnel Any other transaction Rent and Maintenance Cost 10000000 Approved by Audit Committee 4000000 0 0
26 Exide Industries Limited Matsyagandha Investments and Finance Private Limited Entities in which Individuals with direct/indirect control over the Group have significant influence or is a member of Key Managerial Personnel Any other transaction Rent and Maintenance Cost 2500000 Approved by Audit Committee 1000000 0 0
27 Exide Industries Limited Browns & Company PLC Significant investor in Subsidiary company Sale of goods or services 50000000 Approved by Audit Committee 22600000 13900000 9900000
28 Chloride Metals Limited Associated Battery Manufacturers (Ceylon) Ltd Sri Lanka (ABML) Fellow Subsidiary Sale of goods or services 200000000 Not Applicable 87100000 19400000 65200000
29 Chloride Metals Limited Zillica Renewables Private Limited Associate of Subsidiary Purchase of goods or services 0 Not Applicable 16700000 0 2400000
30 Associated Battery Manufacturers (Ceylon) Ltd Sri Lanka (ABML) Klevenberg (Private) Limited Subsidiary of significant investor Sale of goods or services 550000000 Not Applicable 225000000 85900000 87600000
31 Associated Battery Manufacturers (Ceylon) Ltd Sri Lanka (ABML) Browns Thermal Engineering Pvt Ltd Significant Investor Sale of goods or services 0 Not Applicable 0 1500000 1500000
32 Associated Battery Manufacturers (Ceylon) Ltd Sri Lanka (ABML) Browns Thermal Engineering Pvt Ltd Significant Investor Purchase of goods or services 170000000 Not Applicable 86700000 34800000 28000000
33 Associated Battery Manufacturers (Ceylon) Ltd Sri Lanka (ABML) Browns & Company PLC Significant Investor Purchase of goods or services 0 Not Applicable 2900000 1700000 2700000
34 Associated Battery Manufacturers (Ceylon) Ltd Sri Lanka (ABML) Browns & Company PLC Significant Investor Sale of goods or services 2340000000 Approved by Board of Subsidiary 1140200000 424100000 460300000
35 Associated Battery Manufacturers (Ceylon) Ltd Sri Lanka (ABML) Klevenberg (Private) Limited Subsidiary of significant investor Purchase of goods or services 0 Appoved by Audit Committee 300000 300000 600000 Textual Information(1)
Total value of transaction during the reporting period 50467200000



Text Block
Textual Information(1) Please note that remuneration and sitting fees paid by listed entity or its subsidiaries to its directors, KMP, SMP does not require approval of Audit Committee and hence not disclosed.


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