INTEGRATED FILING — Other than Banks



General information about company

Scrip code 123456
NSE Symbol NAMOEWASTE
MSEI Symbol NOTLISTED
ISIN INE08NZ01012
Name of Company NAMO EWASTE MANAGEMENT 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 The Company is mainly involved into the business of Ewaste collection, disposal and recycling of electrical and electronic equipment (EEE) waste like Airconditioner, Refrigerator,Laptop, Phones, Washin Machines, Fans etc.
Start date and time of board meeting 28-May-2025   12:00:00
End date and time of board meeting 28-May-2025   15:30:00
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. No
(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 2023-11-24
Indicate Company website link for updated RPT policy of the Company https://namoewaste.com/policies-2/
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
Not Applicable as the Company has not defaulted 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 693587000 1219713000
Other income 15909000 21877000
Total Income 709496000 1241590000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 584339000 1095008000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -35823000 -153033000
(d) Employee benefit expense 21707000 40070000
(e) Finance costs 4245000 11287000
(f) Depreciation and amortisation expense 6001000 12029000
(g) Other Expenses
1 Other Expenses 64748000 121590000
2 NA 0 0
3 NA 0 0
4 NA 0 0
5 NA 0 0
6 NA 0 0
7 NA 0 0
8 NA 0 0
9 NA 0 0
10 NA 0 0
Total other expenses 64748000 121590000
Total expenses 645217000 1126951000
3 Profit before exceptional and extraordinary items and tax 64279000 114639000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 64279000 114639000
6 Extraordinary items 0 0
7 Profit before tax 64279000 114639000
8 Tax Expense
Current tax 27842000 27842000
Deferred tax 5802000 2672000
Total tax expenses 33644000 30514000
9 Net Profit Loss for the period from continuing operations 30635000 84125000
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 30635000 84125000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 30635000 84125000
17 Details of equity share capital
Paid-up equity share capital 228675000 228675000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 659229000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.34 3.68
Diluted earnings (loss) per share from continuing and discontinued operations 1.34 3.68
20 Debt equity ratio 0.0 8.0E-4
21 Debt service coverage ratio 0.0 0.0531
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) Notes to the Audited Standalone Financial Results for the half-year and year ended March 31, 2025. 1. The above Standalone Financial Results for the half year and year ended March 31, 2025. have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the company at their respective meetings held on May 28, 2025. 2. These financial results have been prepared in compliance with the Accounting Standards (AS) as notified by the Ministry of Corporate Affairs and prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder and other accounting pronouncements generally accepted in India, to the extent applicable. 3. As per the MCA notification dated February 16, 2015, companies whose shares are listed on the SME Exchange, as referred to in Chapter XB of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009, are exempted from the compulsory requirement of adoption of Ind AS. 4. The company operates in only one segment, namely “E-Waste Management and Recycling of Metal Waste & Scrap.” Therefore, no segment reporting is applicable. 5. The figures for the corresponding previous periods have been regrouped / reclassified wherever necessary, to make them comparable. The figures for the half year and year ended March 31, 2025, are the balancing figures between audited figures in respect of the full financial year and the unaudited figures up to September 30, 2024, of the current financial year. 6. Details of IPO Proceeds Utilization: The proceeds from the IPO amount to Rs. 5120.40 Lakhs. The object, proposed utilization, and amount utilized as of March 31, 2025, are as follows: Particulars Amount (Rs. In Lakhs) Too Meet Working Capital Requirement 2200.00 General Corporate Expenses 1183.06 To Meet the Issue Expenses 617.34 Capital expenditure of Subsidiary 1120.00 Total IPO Proceeds 5120.40 Add: Interest Income on Fixed Deposit (Net) 68.57 Less: Utilization (inclusive net Intt recd.) 4150.63 Balance IPO Proceeds yet to be utilized (inclusive of Intt accrued) 1038.34 Pursuant to the provisions of Section 52(2)(c) of the Companies Act, 2013, the entire expenses incurred for issuing shares through the IPO have been netted off from the Securities Premium Account. 7. Following subsidiary companies have been considered in the preparation of the standalone financial statement in accordance with AS 21. Name of the Entity Relationship Country of Incorporation % Holding and voting power either directly or indirectly through subsidiary (March 31, 2025) Tececo Waste Management LLP Subsidiary India 99.99%


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 114639000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 11287000
Adjustments for depreciation and amortisation expense 12029000
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 0
Other adjustments to reconcile profit (loss) 917000
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) 24233000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -153033000
Adjustments for decrease (increase) in trade receivables 15692000
Adjustments for decrease (increase) in other current assets -26547000
Adjustments for increase (decrease) in trade payables -22699000
Adjustments for increase (decrease) in other current liabilities -75463000
Adjustments for provisions 6477000
Total adjustments for working capital -255573000
Total adjustments for reconcile profit (loss) -231340000
Net cash flows from (used in) operations -116701000
Dividends received 0
Interest paid 11287000
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items -127988000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities -127988000
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 132473000
Proceeds from sales of property plant and equipment 20607000
Purchase of property plant and equipment 64823000
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 0
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 -176689000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -176689000
Cash flows from used in financing activities
Proceeds from issuing shares 450273000
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 6007000
Repayments of borrowings 13489000
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 30576000
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items 412215000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 412215000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 107538000
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 107538000
Cash and cash equivalents cash flow statement at beginning of period 8477000
Cash and cash equivalents cash flow statement at end of period 116015000


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 228675000
Reserves and surplus 659229000
Money received against share warrants 0
Total shareholders' funds 887904000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest
5 Non-current liabilities
Long-term borrowings 17182000
Deferred tax liabilities (net) 4444000
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 100000
Long-term provisions 1193000
Total non-current liabilities 22919000
6 Current liabilities
Short-term borrowings 4526000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 68000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 19307000
Total Trade payable 19375000
Other current liabilities 16078000
Short-term provisions 24327000
Total current liabilities 64306000
Total equity and liabilities 975129000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 231374000
Producing properties 0
Intangible assets 0
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 231374000
ii Non-current investments 139093000
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 5328000
Total non-current assets 375795000
Current assets
Current investments 0
Inventories 312255000
Trade receivables 111370000
Cash and cash equivalents 179000
Bank balance other than cash and cash equivalents 115836000
Short-term loans and advances 10378000
Other current assets 49316000
Total current assets 599334000
Total assets 975129000
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 Arun K Agarwal & Associates Yes 31-Jan-2028


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 the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved 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 Namo Ewaste Management Limited Vardhman Sales Agency Director's Relatives are the Partners Sale of goods or services 50600000 NA 50600000 2025-05-28 50600000 0 0
2 Namo Ewaste Management Limited Akshay Jain Managing Director Remuneration 1200000 NA 1200000 2025-05-28 1200000 0 0
3 Namo Ewaste Management Limited Naresh Kumar Jain Director's Relative Any other transaction Rent 1050000 NA 1050000 2025-05-28 1050000 0 0
4 Namo Ewaste Management Limited Ujjwal Kumar Director Remuneration 1500000 NA 1500000 2025-05-28 1500000 0 0
5 Namo Ewaste Management Limited Ujjwal Kumar Director Any other transaction Sitting Fees 16000 NA 16000 2025-05-28 16000 0 0
6 Namo Ewaste Management Limited Rachna Jain Director's Relative Any other transaction Rent 3000000 NA 3000000 2025-05-28 3000000 0 0
7 Namo Ewaste Management Limited Rojina Thapa Independent Director Any other transaction Sitting Fees 57000 NA 57000 2025-05-28 57000 0 0
8 Namo Ewaste Management Limited Saurabh Shashwat Independent Director Any other transaction Sitting Fees 57000 NA 57000 2025-05-28 57000 0 0
9 Namo Ewaste Management Limited Sarita KMP Any other transaction Salary 49000 NA 49000 2025-05-28 49000 0 0
10 Namo Ewaste Management Limited Kumud Mittal KMP Any other transaction Salary 323000 NA 323000 2025-05-28 323000 0 0
11 Namo Ewaste Management Limited Sanjeev Kumar Srivastava KMP Any other transaction Salary 1200000 NA 1200000 2025-05-28 1200000 0 0
12 Namo Ewaste Management Limited Sandeep Agarwal KMP Any other transaction Salary 372000 NA 372000 2025-05-28 372000 0 0
13 Namo Ewaste Management Limited Rajesh Tripathi KMP Any other transaction Salary 816000 NA 816000 2025-05-28 816000 0 0
14 Namo Ewaste Management Limited Techeco Waste Management LLP Wholly owned Subsidiary Sale of goods or services 3232000 NA 3232000 2025-05-28 3232000 0 0
15 Namo Ewaste Management Limited Techeco Waste Management LLP Wholly owned Subsidiary Purchase of goods or services 32035000 NA 32035000 2025-05-28 32035000 0 0
16 Namo Ewaste Management Limited Techeco Waste Management LLP Wholly owned Subsidiary Sale of fixed assets 15107000 NA 15107000 2025-05-28 15107000 0 0
Total value of transaction during the reporting period 110614000