INTEGRATED FILING — Other than Banks



General information about company

Scrip code 999999
NSE Symbol FRESHARA
MSEI Symbol NOTLISTED
ISIN INE0SFW01015
Name of Company FRESHARA AGRO EXPORTS 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 22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange
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 Food Products
Start date and time of board meeting 22-May-2025   11:00:00
End date and time of board meeting 22-May-2025   12:00:00
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? No
There are no default on Loans 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 1469800000 2506355000
Other income 62410000 100466000
Total Income 1532210000 2606821000
2 Expenses
(a) Cost of materials consumed 1172315000 1992274000
(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 49039000 85481000
(e) Finance costs 35532000 63069000
(f) Depreciation and amortisation expense 8033000 15265000
(g) Other Expenses
1 Other Expenses 35910000 66699000
Total other expenses 35910000 66699000
Total expenses 1300829000 2222788000
3 Profit before exceptional and extraordinary items and tax 231381000 384033000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 231381000 384033000
6 Extraordinary items 0 0
7 Profit before tax 231381000 384033000
8 Tax Expense
Current tax 52076000 90147000
Deferred tax 5200000 6000000
Total tax expenses 57276000 96147000
9 Net Profit Loss for the period from continuing operations 174105000 287886000
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 174105000 287886000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 174105000 287886000
17 Details of equity share capital
Paid-up equity share capital 23499200000000 23499200000000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 1041720000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 7.77 14.61
Diluted earnings (loss) per share from continuing and discontinued operations 7.77 14.61
20 Debt equity ratio 0.0074 0.0074
21 Debt service coverage ratio 0.0591 0.063
22 Interest service coverage ratio 0.0819 0.0878
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 384033000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 58890000
Adjustments for depreciation and amortisation expense 15265000
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 -2573000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -174000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 71408000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -210048000
Adjustments for decrease (increase) in trade receivables -63965000
Adjustments for decrease (increase) in other current assets -32013000
Adjustments for increase (decrease) in trade payables -1025000
Adjustments for increase (decrease) in other current liabilities 19776000
Adjustments for provisions 0
Total adjustments for working capital -287275000
Total adjustments for reconcile profit (loss) -215867000
Net cash flows from (used in) operations 168166000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 169324000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items -1158000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities -1158000
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 224111000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 586000
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 2573000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -20522000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -242646000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -242646000
Cash flows from used in financing activities
Proceeds from issuing shares 719148000
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 125161000
Dividends paid 0
Interest paid 58890000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items 535097000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 535097000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 291293000
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 291293000
Cash and cash equivalents cash flow statement at beginning of period 37544000
Cash and cash equivalents cash flow statement at end of period 328837000


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 234992000
Reserves and surplus 1041720000
Money received against share warrants 0
Total shareholders' funds 1276712000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest
5 Non-current liabilities
Long-term borrowings 78575000
Deferred tax liabilities (net) 16800000
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 0
Long-term provisions 1877000
Total non-current liabilities 97252000
6 Current liabilities
Short-term borrowings 871864000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 21408000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 185245000
Total Trade payable 206653000
Other current liabilities 40509000
Short-term provisions 63000
Total current liabilities 1119089000
Total equity and liabilities 2493053000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 490956000
Producing properties 0
Intangible assets 572000
Preproducing properties 0
Property, Plant and Equipment capital work-in-progress 3374000
Intangible assets under development or work-in-progress 0
Total Property, Plant and Equipment and Intangible assets 494902000
ii Non-current investments 10000000
v Deferred tax assets (net) 0
vi Foreign currency monetary item translation difference asset account 0
vii Long-term loans and advances 0
viii Other non-current assets 16522000
Total non-current assets 521424000
Current assets
Current investments 0
Inventories 526621000
Trade receivables 837278000
Cash and cash equivalents 398000
Bank balance other than cash and cash equivalents 328439000
Short-term loans and advances 278165000
Other current assets 728000
Total current assets 1971629000
Total assets 2493053000
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




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 PPN And Company Yes 22-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


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
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