Other Than Bank Details

General information about company
Scrip code	000000
NSE Symbol	ESPRIT
MSEI Symbol	NA
ISIN	INE0SBP01018
Name of Company	ESPRIT STONES 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-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	Single segment
Description of single segment	ENGINEERED STONES
Start date and time of board meeting	15-May-2025 17:00:00
End date and time of board meeting	15-May-2025 23:00:00
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?	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	2024-02-06
Indicate Company website link for updated RPT policy of the Company	https://espritstones.com/wp-content/uploads/2024/02/9.-RELATED-PARTY-TRANSACTIONS-POLICY-ESL.pdf
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	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
There is no such instance

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	965873000	1928324000
	Other income	39213000	63228000
	Total Income	1005086000	1991552000
2	Expenses
(a)	Cost of materials consumed	463269000	1016787000
(b)	Purchases of stock-in-trade	90864000	153239000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	12312000	-41572000
(d)	Employee benefit expense	96605000	187627000
(e)	Finance costs	14103000	29059000
(f)	Depreciation and amortisation expense	31605000	62081000
(g)	Other Expenses
1	Other Expenses	249768000	469391000
	Total other expenses	249768000	469391000
	Total expenses	958526000	1876612000
3	Profit before exceptional and extraordinary items and tax	46560000	114940000
4	Exceptional items	0	0
5	Profit before extraordinary items and tax	46560000	114940000
6	Extraordinary items	0	0
7	Profit before tax	46560000	114940000
8	Tax Expense
	Current tax	12510000	31374000
	Deferred tax	1263000	-53000
	Total tax expenses	13773000	31321000
9	Net Profit Loss for the period from continuing operations	32787000	83619000
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	32787000	83619000
14	Share of profit (loss) of associates
15	Profit (loss) of minority interest
16	Net profit (Loss) for the period	32787000	83619000
17	Details of equity share capital
	Paid-up equity share capital	219452000	219452000
	Face value of equity share capital	10	10
18	Reserves excluding revaluation reserve		1049239000
19	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	1.37	4.18
	Diluted earnings (loss) per share from continuing and discontinued operations	1.37	4.18
20	Debt equity ratio	0.0028	0.0028
21	Debt service coverage ratio	0.0088	0.0122
22	Interest service coverage ratio	0.043	0.0496
23	Disclosure of notes on financial results

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	114940000
2	Adjustments for reconcile profit (loss)
	Adjustments to profit (loss)
	Adjustments for finance costs	29059000
	Adjustments for depreciation and amortisation expense	62081000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for unrealised foreign exchange losses gains	-2230000
	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	509000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments to profit (loss)	89419000
3	Adjustments for working capital
	Adjustments for decrease (increase) in inventories	-63157000
	Adjustments for decrease (increase) in trade receivables	-214321000
	Adjustments for decrease (increase) in other current assets	-10824000
	Adjustments for increase (decrease) in trade payables	141346000
	Adjustments for increase (decrease) in other current liabilities	8159000
	Adjustments for provisions	2435000
	Total adjustments for working capital	-136362000
	Total adjustments for reconcile profit (loss)	-46943000
	Net cash flows from (used in) operations	67997000
	Dividends received	0
	Interest paid	0
	Interest received	-28626000
	Income taxes paid (refund)	50115000
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities before extraordinary items	-10744000
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) operating activities	-10744000
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	190021000
	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	93164000
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Cash advances and loans made to other parties	77600000
	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	28943000
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	602000
	Proceeds from government grants	0
	Net cash flows from (used in) investing activities before extraordinary items	-331240000
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) investing activities	-331240000
	Cash flows from used in financing activities
	Proceeds from issuing shares	454317000
	Proceeds from issuing other equity instruments	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	5555000
	Repayments of borrowings	87994000
	Dividends paid	0
	Interest paid	29586000
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0

	Net cash flows from (used in) financing activities before extraordinary items	342292000
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) financing activities	342292000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	308000
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	308000
	Cash and cash equivalents cash flow statement at beginning of period	1082000
	Cash and cash equivalents cash flow statement at end of period	1390000

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	219452000
	Reserves and surplus	1049239000
	Money received against share warrants	0
	Total shareholders' funds	1268691000
2	Share application money pending allotment	0
3	Deferred government grants	0
4	Minority interest
5	Non-current liabilities
	Long-term borrowings	20090000
	Deferred tax liabilities (net)	42874000
	Foreign currency monetary item translation difference liability account	0
	Other long-term liabilities	0
	Long-term provisions	7352000
	Total non-current liabilities	70316000
6	Current liabilities
	Short-term borrowings	335773000
	Trade Payables
	(A) Total outstanding dues of micro enterprises and small enterprises	17678000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	443404000
	Total Trade payable	461082000
	Other current liabilities	77894000
	Short-term provisions	0
	Total current liabilities	874749000
	Total equity and liabilities	2213756000
	Assets
1	Non-current assets
i	Property, Plant and Equipment and Intangible assets
	Property, Plant and Equipment	674185000
	Producing properties	0
	Intangible assets	205000
	Preproducing properties	0
	Property, Plant and Equipment capital work-in-progress	5737000
	Intangible assets under development or work-in-progress	0
	Total Property, Plant and Equipment and Intangible assets	680127000
ii	Non-current investments	191705000
v	Deferred tax assets (net)	0
vi	Foreign currency monetary item translation difference asset account	0
vii	Long-term loans and advances	255254000
viii	Other non-current assets	0
	Total non-current assets	1127086000
	Current assets
	Current investments	0
	Inventories	441015000
	Trade receivables	486681000
	Cash and cash equivalents	0
	Bank balance other than cash and cash equivalents	21541000
	Short-term loans and advances	117715000
	Other current assets	19718000
	Total current assets	1086670000
	Total assets	2213756000
	Disclosure of notes on assets and liabilities

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	A BAFNA & CO	Yes	30-Apr-2027

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	Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds	01-Aug-2024
Amount Raised	503542000
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

Signatory Details
Name of signatory	ANJALI PANDEY
Designation of person	Company Secretary and Compliance Officer
Place	UDAIPUR
Date	15-May-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	Esprit Stones Limited	Haique Stones Private Limited	Subsidiary Companies	Sale of goods or services			Approved	2163000	2061000	385000
2	Esprit Stones Limited	Haique Stones Private Limited	Subsidiary Companies	Interest received			Approved	15254000	12120000	13728000
3	Esprit Stones Limited	Haique Stones Private Limited	Subsidiary Companies	Any other transaction	Fees for Corporate Guarantee		Approved	1568000	0	0
4	Esprit Stones Limited	Haique Stones Private Limited	Subsidiary Companies	Inter-corporate deposit			Approved	77600000	96045000	173645000
5	Esprit Stones Limited	Haique Stones Private Limited	Subsidiary Companies	Purchase of goods or services			Approved	20279000	-5000	-7288000
6	Esprit Stones Limited	Haique Stones Private Limited	Subsidiary Companies	Investment			Approved	190021000	100000	190121000
7	Esprit Stones Limited	Addwaya Chemicals Private Limited	Subsidiary Companies	Sale of goods or services			Approved	168000	3849000	2400000
8	Esprit Stones Limited	Addwaya Chemicals Private Limited	Subsidiary Companies	Purchase of goods or services			Approved	391414000	-178340000	-168410000
9	Esprit Stones Limited	Addwaya Chemicals Private Limited	Subsidiary Companies	Inter-corporate deposit			Approved	0	51650000	51650000
10	Esprit Stones Limited	Addwaya Chemicals Private Limited	Subsidiary Companies	Interest received			Approved	5144000	6129000	4630000
11	Esprit Stones Limited	Addwaya Chemicals Private Limited	Subsidiary Companies	Any other transaction	Fees for Corporate Guarantee		Approved	4843000	0	0
12	Esprit Stones Limited	Haique Stones Inc, USA	Subsidiary Companies	Sale of goods or services			Approved	955630000	91272000	168565000
13	Esprit Stones Limited	Addwaya Chemicals Private Limited	Subsidiary Companies	Investment			Approved	0	765000	765000
14	Esprit Stones Limited	Haique Stones Inc, USA	Subsidiary Companies	Investment			Approved	0	819000	819000
15	Esprit Stones Limited	Pradeep Lunawath	Directors	Sale of goods or services			Approved	156000	0	184000
16	Esprit Stones Limited	Pradeep Lunawath	Directors	Remuneration			Approved	2025000	0	0
17	Esprit Stones Limited	Sunil Lunawath	Directors	Remuneration			Approved	2450000	0	0
18	Esprit Stones Limited	Sunil Gattani	Directors	Any other transaction	Sitting fees		Approved	72000	0	-72000
19	Esprit Stones Limited	Nitin Gattani	Directors	Remuneration			Approved	2450000	0	0
20	Esprit Stones Limited	Neelam Tated	Directors	Any other transaction	Sitting fees		Approved	90000	0	-90000
21	Esprit Stones Limited	Narendra Sharma	Directors	Any other transaction	Sitting fees		Approved	93000	0	-93000
22	Esprit Stones Limited	Tanushree Gattani	Director's relative	Remuneration			Approved	931000	0	0
23	Esprit Stones Limited	Sumit Gattani	Director's relative	Remuneration			Approved	1710000	0	0
24	Esprit Stones Limited	Saumya Gattani	Director's relative	Remuneration			Approved	960000	0	0
25	Esprit Stones Limited	Shubh Gattani	Director's relative	Remuneration			Approved	1950000	0	0
26	Esprit Stones Limited	Siddhant Lunawath	Director's relative	Remuneration			Approved	3210000	0	0
27	Esprit Stones Limited	Arnav Lunawath	Director's relative	Remuneration			Approved	1760000	0	0
28	Esprit Stones Limited	Prakash Manghani	Key Managerial Personnel (KMP)	Remuneration			Approved	2867000	0	0
29	Esprit Stones Limited	Anjali Pandey	Key Managerial Personnel (KMP)	Remuneration			Approved	390000	0	0
30	Esprit Stones Limited	Aravali Minerals and Chemicals Industries Private Limited	Enterprises in which directors' are interested	Purchase of goods or services			Approved	265000	0	0
31	Esprit Stones Limited	Aravali Minerals and Chemicals Industries Private Limited	Enterprises in which directors' are interested	Purchase of fixed assets			Approved	125000	0	0
32	Esprit Stones Limited	Rose Marble Private Limited	Enterprises in which directors' are interested	Sale of goods or services			Approved	40000	0	47000
33	Esprit Stones Limited	Rose Marble Private Limited	Enterprises in which directors' are interested	Purchase of goods or services			Approved	1012000	0	0
34	Esprit Stones Limited	Rose Marble Private Limited	Enterprises in which directors' are interested	Purchase of fixed assets			Approved	782000	0	0
35	Esprit Stones Limited	Rose Marble Private Limited	Enterprises in which directors' are interested	Any other transaction	Reimburesement of expenses		Approved	11000	0	0
36	Esprit Stones Limited	Rose Marble Private Limited	Enterprises in which directors' are interested	Sale of fixed assets			Approved	512000	0	0
37	Esprit Stones Limited	Gattani Resorts Private Limited	Enterprises in which directors' are interested	Sale of goods or services			Approved	42000	0	50000
38	Esprit Stones Limited	Gattani Resorts Private Limited	Enterprises in which directors' are interested	Purchase of goods or services			Approved	247000	-27000	0
39	Esprit Stones Limited	Mahaveer Trading Company	Enterprises in which directors' are interested	Purchase of goods or services			Approved	0	5000	5000
40	Esprit Stones Limited	Pranav Marbles	Enterprises in which directors' are interested	Purchase of goods or services			Approved	90708000	-21236000	-34216000
41	Esprit Stones Limited	Aravali Quartz	Enterprises in which directors' are interested	Sale of goods or services			Approved	1920000	4193000	4170000
42	Esprit Stones Limited	Aravali Quartz	Enterprises in which directors' are interested	Purchase of goods or services			Approved	420000	4075000	4408000
43	Esprit Stones Limited	Rajasthan Packing Company Private Limited	Enterprises in which directors' are interested	Purchase of goods or services			Approved	90000	0	30000
44	Haique Stones Private Limited	Sunil Lunawath	Directors	Sale of goods or services			Approved	441000	182000	-182000
45	Haique Stones Private Limited	Sunil Lunawath	Directors	Loan			Approved	-7150000	-7150000	0
46	Haique Stones Private Limited	Nitin Gattani	Directors	Loan			Approved	-4000000	-68850000	-64850000
47	Haique Stones Private Limited	Pradeep Lunawath	Directors	Loan			Approved	-4698000	-29000000	-24302000
48	Haique Stones Private Limited	Pradeep Lunawath	Directors	Sale of goods or services			Approved	527000	302000	0
49	Haique Stones Private Limited	Anushree Lunawath	Director's relative	Loan			Approved	-5850000	-10300000	-4450000
50	Haique Stones Private Limited	Arnav Lunawath	Director's relative	Remuneration			Approved	1800000	0	0
51	Haique Stones Private Limited	Arnav Lunawath	Director's relative	Loan			Approved	0	-2455000	-2455000
52	Haique Stones Private Limited	Mangilal Lunawath	Director's relative	Loan			Approved	-10500000	-38000000	-27500000
53	Haique Stones Private Limited	Sayar Kumari	Director's relative	Loan			Approved	0	-8000000	-8000000
54	Haique Stones Private Limited	Vijay Shree Lunawath	Director's relative	Sale of goods or services			Approved	334000	0	395000
55	Haique Stones Private Limited	Sumit Gattani	Director's relative	Remuneration			Approved	175000	0	0
56	Haique Stones Private Limited	Siddhant Lunawath	Director's relative	Any other transaction	Reimburesement of expenses		Approved	66000	6000	-3000
57	Haique Stones Private Limited	Sangeeta Gattani	Director's relative	Remuneration			Approved	1800000	0	0
58	Haique Stones Private Limited	Sangeeta Gattani	Director's relative	Loan			Approved	-6500000	-22800000	-21300000
59	Haique Stones Private Limited	Mahaveer Trading Company	Enterprises in which directors' are interested	Sale of goods or services			Approved	13000	230000	0
60	Haique Stones Private Limited	Mahaveer Trading Company	Enterprises in which directors' are interested	Purchase of goods or services			Approved	116000	0	-81000
61	Haique Stones Private Limited	Rose Marble Private Limited	Enterprises in which directors' are interested	Sale of goods or services			Approved	1807000	0	722000
62	Haique Stones Private Limited	Rose Marble Private Limited	Enterprises in which directors' are interested	Purchase of goods or services			Approved	5042000	0	-4341000
63	Haique Stones Private Limited	Addwaya Chemicals Private Limited	Enterprises in which directors' are interested	Purchase of goods or services			Approved	26306000	0	-1565000
64	Haique Stones Private Limited	Pranav Marbles	Enterprises in which directors' are interested	Purchase of goods or services			Approved	4090000	0	-1723000
65	Haique Stones Private Limited	Gattani Resorts Private Limited	Enterprises in which directors' are interested	Sale of goods or services			Approved	100000	0	0
66	Haique Stones Private Limited	Gattani Resorts Private Limited	Enterprises in which directors' are interested	Purchase of goods or services			Approved	21000	0	0
67	Haique Stones Private Limited	Aravali Minerals & Chemicals Industries Priavte Limited	Enterprises in which directors' are interested	Sale of goods or services			Approved	1940000	268000	14000
68	Haique Stones Private Limited	Aravali Minerals & Chemicals Industries Priavte Limited	Enterprises in which directors' are interested	Purchase of goods or services			Approved	7000	-90000	0
69	Addwaya Stones Private Limited	Rajendra Jain	Directors	Loan			Approved	2000000	-24173000	-28600000
70	Addwaya Stones Private Limited	Rajendra Jain	Directors	Interest paid			Approved	2697000	0	0
71	Addwaya Stones Private Limited	S O and Company	Enterprises in which directors' are interested	Purchase of goods or services			Approved	144000	-90000	0
72	Addwaya Stones Private Limited	Sumit Gattani	Directors	Loan			Approved	0	0	0
73	Addwaya Stones Private Limited	Sumit Gattani	Directors	Interest paid			Approved	81000	0	0
74	Addwaya Stones Private Limited	Pranav Banthia	Directors	Interest paid			Approved	1155000	-11554000	-12594000
75	Addwaya Stones Private Limited	Pranav Banthia	Substantial Interest	Purchase of goods or services			Approved	2102000	-178000	-340000
76	Addwaya Stones Private Limited	Seema Banthia	Directors Relative	Interest paid			Approved	1332000	-13319000	-14518000
77	Addwaya Stones Private Limited	K K Enterprises	Enterprises in which directors' are interested	Purchase of goods or services			Approved	2718000	-80000	-3207000
78	Addwaya Stones Private Limited	Aravali Minerals & Chemical Industries Private Limited	Enterprises in which directors' are interested	Purchase of goods or services			Approved	18000	0	0
79	Addwaya Stones Private Limited	Aravali Minerals & Chemical Industries Private Limited	Enterprises in which directors' are interested	Sale of goods or services			Approved	4013000	503000	744000
80	Addwaya Stones Private Limited	Pranav Marbles	Enterprises in which directors' are interested	Purchase of goods or services			Approved	16000	-32831000	-1999000
81	Addwaya Stones Private Limited	Rose Marble Private Limited	Enterprises in which directors' are interested	Sale of goods or services			Approved	276000	0	0
82	Addwaya Stones Private Limited	Quality Suiting Private Limited	Enterprises in which directors' are interested	Purchase of goods or services			Approved	721000	-2107000	-851000
83	Addwaya Stones Private Limited	Saumya Energy Private Limited	Enterprises in which directors' are interested	Purchase of goods or services			Approved	1570000	-552000	0
Total value of transaction during the reporting period								1806102000

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

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

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	Investment in Subsidiary, HaiqueStones Private Limited (HSPL) for funding its Working Capital Requirement	NA	65000000	0	65000000	0
2	Investment in Subsidiary, Haique Stones Private Limited (HSPL), for repayment and / or prepayment in part or full of its outstanding borrowings	NA	195000000	0	190021000	4979000	There is no deviation, it is unused funds
3	Funding Working Capital requirements of the Company	NA	140000000	0	140000000	0
4	Issue related expenses	NA	59015000	0	57743000	1272000	There is no deviation, it is unused funds
5	General corporate purposes	NA	44527000	0	44527000	0

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

INTEGRATED FILING — Other than Banks

General information about company

Financial Results — Other than Bank

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)

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