INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol EMAPARTNER
MSEI Symbol NOTLISTED
ISIN INE0ZOL01023
Name of Company EMA Partners India 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 21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
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 Executive Search and placement technology led recruitment services
Start date and time of board meeting 21-May-2025   19:09:00
End date and time of board meeting 21-May-2025   20:11:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion


Financial Results — 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 Unaudited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Revenue From Operations
Revenue from operations 347664000 739305000
Other income 43946000 50824000
Total Income 391610000 790129000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 234801000 455704000
(e) Finance costs 2314000 5492000
(f) Depreciation and amortisation expense 10574000 20462000
(g) Other Expenses
1 Other Expenses 73405000 150391000
Total other expenses 73405000 150391000
Total expenses 321094000 632049000
3 Profit before exceptional and extraordinary items and tax 70516000 158080000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 70516000 158080000
6 Extraordinary items 0 0
7 Profit before tax 70516000 158080000
8 Tax Expense
Current tax 14805000 35617000
Deferred tax -2243000 -1924000
Total tax expenses 12562000 33693000
9 Net Profit Loss for the period from continuing operations 57954000 124387000
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 57954000 124387000
14 Share of profit (loss) of associates 0 0
15 Profit (loss) of minority interest 0 1750000
16 Net profit (Loss) for the period 57954000 126137000
17 Details of equity share capital
Paid-up equity share capital 116232000 116232000
Face value of equity share capital 5 5
18 Reserves excluding revaluation reserve 1258773000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.83 6.81
Diluted earnings (loss) per share from continuing and discontinued operations 2.75 6.73
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) Explanatory notes to the statement of Consolidated financial results 1. These consolidated financial results for half year and year ended on March 31, 2025 have been reviewed and recommended by the Audit Committee at its meeting held on 21st May 2025 and approved by the Board of Directors at its meeting held on 21st May 2025. 2. These consolidated financial results of the Company have been prepared in accordance with the Accounting Standards generally accepted in India (GAAP) as prescribed under Section 133 of the Companies Act 2013, as amended, read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015 ( the Regulations''). 3. In accordance with regulation 33 of SEBI (LODR) Regulation 2025, the statutory auditors of the Company carried out audit for the half year and year ended financials. 4. The Company is engaged in the business of providing executive search and placement technology led recruitment services, which in the context of Accounting Standard 17 on Segment Reporting constitutes a single reportable segment. The analysis of geographical segments is based on the areas in which operations are carried out. (Rs in Lakh) Particulars Half year ended 31st March 2025 Half year ended 30th Sept 2024 Half year ended 31st March 2024 Year ended 31st March 2025 Year ended 31st March 2024 In India Outside India In India Outside India In India Outside India In India Outside India In India Outside India Revenue from rendering of services 2,380.04 1,096.60 2,810.10 1,106.31 2,655.85 1,194.14 5,190.14 2,202.91 4,607.56 2,124.68 Carrying amount of segment assets 34.45 52.56 2,038.17 57.17 1,959.47 46.27 34.45 52.56 1,959.47 46.27 Addition to PPE and intangible assets 805.19 1.86 130.76 16.83 1,046.48 44.29 935.95 18.69 1,132.04* 45.74 * Includes Rs 749.68 towards capital work in progress 5. The figures of the half year ended 31st March 2025 are balancing figures between audited figures for the year ended 31st March 2025 and unaudited figures published for half year ended 30th Sept 2024, which were subjected to limited review. 6. Previous period/year figures have been regrouped / rearranged / restated to make them comparable to with those of the current year. 7. Statement of Consolidated assets and liabilities and cashflow statement as on March 31, 2025 is enclosed herewith. 8. The above consolidated financial results of the company are available on the Company's website (www.emapartners.in) and also on the wesbite of NSE, where the shares of the company are listed


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 Unaudited
D Nature of report standalone or consolidated Consolidated
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 158080000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 5492000
Adjustments for depreciation and amortisation expense 20462000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 3650000
Adjustments for dividend income 1485000
Adjustments for share-based payments 9926000
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) -35007000
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) 3038000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables 53822000
Adjustments for decrease (increase) in other current assets -44499000
Adjustments for increase (decrease) in trade payables 1265000
Adjustments for increase (decrease) in other current liabilities -22504000
Adjustments for provisions 25844000
Total adjustments for working capital 13928000
Total adjustments for reconcile profit (loss) 16966000
Net cash flows from (used in) operations 175046000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 36767000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items 138279000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 138279000
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 1000
Purchase of property plant and equipment 16440000
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 1485000
Interest received 5139000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -783584000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -793399000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -793399000
Cash flows from used in financing activities
Proceeds from issuing shares 756457000
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 62427000
Dividends paid 0
Interest paid 5745000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -73449000
Net cash flows from (used in) financing activities before extraordinary items 614836000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 614836000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -40284000
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 -40284000
Cash and cash equivalents cash flow statement at beginning of period 151404000
Cash and cash equivalents cash flow statement at end of period 111120000


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 116232000
Reserves and surplus 1258773000
Money received against share warrants 0
Total shareholders' funds 1375005000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest 0
5 Non-current liabilities
Long-term borrowings 5910000
Deferred tax liabilities (net) 5511000
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 0
Long-term provisions 0
Total non-current liabilities 11421000
6 Current liabilities
Short-term borrowings 7465000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 123000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 7832000
Total Trade payable 7955000
Other current liabilities 32141000
Short-term provisions 110056000
Total current liabilities 157617000
Total equity and liabilities 1544043000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 191918000
Producing properties 0
Intangible assets 8701000
Preproducing properties 0
Property, Plant and Equipment capital work-in-progress 0
Intangible assets under development or work-in-progress 0
Total Property, Plant and Equipment and Intangible assets 200619000
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 42481000
viii Other non-current assets 7612000
Total non-current assets 250712000
Current assets
Current investments 435095000
Inventories 0
Trade receivables 131565000
Cash and cash equivalents 111120000
Bank balance other than cash and cash equivalents 540500000
Short-term loans and advances 45494000
Other current assets 29557000
Total current assets 1293331000
Total assets 1544043000
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 Unaudited Audited
Nature of report standalone or consolidated Consolidated Consolidated
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 A P Sanzgiri & Co. Yes 31-May-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