INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol ACCENTMIC
MSEI Symbol NOTLISTED
ISIN INE0Q5D01013
Name of Company ACCENT MICROCELL 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 09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-May-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 Geographical
Description of single segment
Start date and time of board meeting 09-May-2025   12:00:00
End date and time of board meeting 09-May-2025   15:00:00
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? No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(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? No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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? Yes


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 1385401000 2645769000
Other income 34352000 64086000
Total Income 1419753000 2709855000
2 Expenses
(a) Cost of materials consumed 572519000 1120379000
(b) Purchases of stock-in-trade 246666000 533125000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 13558000 -38454000
(d) Employee benefit expense 81906000 154920000
(e) Finance costs 1872000 3455000
(f) Depreciation and amortisation expense 21695000 42135000
(g) Other Expenses
1 Other Expenses 238927000 456709000
Total other expenses 238927000 456709000
Total expenses 1177143000 2272269000
3 Profit before exceptional and extraordinary items and tax 242610000 437586000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 242610000 437586000
6 Extraordinary items 0 0
7 Profit before tax 242610000 437586000
8 Tax Expense
Current tax 77681000 106669000
Deferred tax -1032000 288000
Total tax expenses 76649000 106957000
9 Net Profit Loss for the period from continuing operations 165961000 330629000
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 165961000 330629000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 165961000 330629000
17 Details of equity share capital
Paid-up equity share capital 21043000000000 21043000000000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 0
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 7.89 15.71
Diluted earnings (loss) per share from continuing and discontinued operations 7.89 15.71
20 Debt equity ratio 1.0E-4 1.0E-4
21 Debt service coverage ratio 0.2711 1.0E-4
22 Interest service coverage ratio 1.7848 1.0E-4
23 Disclosure of notes on financial results


Remarks
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio Interest coverage ratio is 178.48 times


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 437586000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 2773000
Adjustments for depreciation and amortisation expense 42135000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 415000
Adjustments for dividend income 0
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow -41370000
Other adjustments to reconcile profit (loss) 5476000
Other adjustments for non-cash items -2126000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 7303000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -6419000
Adjustments for decrease (increase) in trade receivables -111605000
Adjustments for decrease (increase) in other current assets -10010000
Adjustments for increase (decrease) in trade payables -6232000
Adjustments for increase (decrease) in other current liabilities 39172000
Adjustments for provisions 9959000
Total adjustments for working capital -85135000
Total adjustments for reconcile profit (loss) -77832000
Net cash flows from (used in) operations 359754000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 108923000
Other inflows (outflows) of cash -4100000
Net cash flows from (used in) operating activities before extraordinary items 246731000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 246731000
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 62000
Purchase of property plant and equipment 368276000
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 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 44070000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 238025000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -86119000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -86119000
Cash flows from used in financing activities
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 112787000
Dividends paid 21043000
Interest paid 3131000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items -136961000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities -136961000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 23651000
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 23651000
Cash and cash equivalents cash flow statement at beginning of period 15754000
Cash and cash equivalents cash flow statement at end of period 39405000


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 210430000
Reserves and surplus 1737496000
Money received against share warrants 0
Total shareholders' funds 1947926000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest
5 Non-current liabilities
Long-term borrowings 8594000
Deferred tax liabilities (net) 8902000
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 0
Long-term provisions 14390000
Total non-current liabilities 31886000
6 Current liabilities
Short-term borrowings 6529000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 29412000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 155436000
Total Trade payable 184848000
Other current liabilities 102760000
Short-term provisions 9795000
Total current liabilities 303932000
Total equity and liabilities 2283744000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 479834000
Producing properties 0
Intangible assets 79000
Preproducing properties 0
Property, Plant and Equipment capital work-in-progress 127650000
Intangible assets under development or work-in-progress 0
Total Property, Plant and Equipment and Intangible assets 607563000
ii Non-current investments 0
v Deferred tax assets (net) 0
vi Foreign currency monetary item translation difference asset account 0
vii Long-term loans and advances 116941000
viii Other non-current assets 15686000
Total non-current assets 740190000
Current assets
Current investments 0
Inventories 336252000
Trade receivables 648761000
Cash and cash equivalents 556000
Bank balance other than cash and cash equivalents 509608000
Short-term loans and advances 41498000
Other current assets 6879000
Total current assets 1543554000
Total assets 2283744000
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)
1 A. Dahej (SEZ Unit) 843247000 1517076000
2 B. Pirana 629353000 1232931000
3 C Unit-III 19909000 41291000
Total Segment Revenue 1492509000 2791298000
Less: Inter segment revenue 72755000 81444000
Revenue from operations 1419754000 2709854000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 A. Dahej (SEZ Unit) 222135000 380597000
2 B. Pirana 6010000 23002000
3 C Unit-III 16357000 37443000
Total Profit before tax 244502000 441042000
i. Finance cost 1872000 3456000
ii. Other Unallocable Expenditure net off Unallocable income 76650000 106957000
Profit before tax 165980000 330629000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 A. Dahej (SEZ Unit) 681326000 681326000
2 B. Pirana 707026000 707026000
3 C Unit-III 895392000 895392000
Total Segment Asset 2283744000 2283744000
Un-allocable Assets 0 0
Net Segment Asset 2283744000 2283744000
4 Segment Liabilities
Segment Liabilities
1 A. Dahej (SEZ Unit) 184547000 184547000
2 B. Pirana 146137000 146137000
3 C Unit-III 5132000 5132000
Total Segment Liabilities 335816000 335816000
Un-allocable Liabilities 0 0
Net Segment Liabilities 335816000 335816000
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 T R Chadha & Co LLP Yes 30-Sep-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)
Total value of transaction during the reporting period





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 -19167000 Taking into account positive balance in Cash credit account loan outstanding i.e. Term Loan-CC is in minus
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt -19167000