General information about company |
|
|---|---|
| Scrip code | 000000 |
| NSE Symbol | DENEERS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE0JWV01011 |
| Name of Company | DE NEERS TOOLS 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 | 30-May-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 25-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 | 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 | Tools |
| Start date and time of board meeting | 30-May-2025 13:00:00 |
| End date and time of board meeting | 30-May-2025 14:20:00 |
| 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 | Audited | 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 | 0 | 1446989000 | |
| Other income | 0 | 5977000 | |
| Total Income | 0 | 1452966000 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0 | 0 |
| (b) | Purchases of stock-in-trade | 0 | 1254969000 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0 | -214711000 |
| (d) | Employee benefit expense | 0 | 43607000 |
| (e) | Finance costs | 0 | 38013000 |
| (f) | Depreciation and amortisation expense | 0 | 7716000 |
| (g) | Other Expenses | ||
| 1 | Other expenses | 0 | 104281000 |
| Total other expenses | 0 | 104281000 | |
| Total expenses | 0 | 1233875000 | |
| 3 | Profit before exceptional and extraordinary items and tax | 0 | 219091000 |
| 4 | Exceptional items | 0 | 0 |
| 5 | Profit before extraordinary items and tax | 0 | 219091000 |
| 6 | Extraordinary items | 0 | 0 |
| 7 | Profit before tax | 0 | 219091000 |
| 8 | Tax Expense | ||
| Current tax | 0 | 56412000 | |
| Deferred tax | 0 | 5092000 | |
| Total tax expenses | 0 | 61504000 | |
| 9 | Net Profit Loss for the period from continuing operations | 0 | 157587000 |
| 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 | 0 | 157587000 |
| 14 | Share of profit (loss) of associates | 0 | 0 |
| 15 | Profit (loss) of minority interest | 0 | 0 |
| 16 | Net profit (Loss) for the period | 0 | 157587000 |
| 17 | Details of equity share capital | ||
| Paid-up equity share capital | 0 | 186064000 | |
| Face value of equity share capital | 0 | 10 | |
| 18 | Reserves excluding revaluation reserve | 522639000 | |
| 19 | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 0 | 18.33 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0 | 18.33 | |
| 20 | Debt equity ratio | ||
| 21 | Debt service coverage ratio | ||
| 22 | Interest service coverage ratio | ||
| 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 | Consolidated | ||
| 1 | Statement of cash flows | |||
| Cash flows from used in operating activities | ||||
| Profit before extraordinary items and tax | 219091000 | |||
| 2 | Adjustments for reconcile profit (loss) | |||
| Adjustments to profit (loss) | ||||
| Adjustments for finance costs | 37817000 | |||
| Adjustments for depreciation and amortisation expense | 7716000 | |||
| 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) | -840000 | |||
| 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) | 44693000 | |||
| 3 | Adjustments for working capital | |||
| Adjustments for decrease (increase) in inventories | -214711000 | |||
| Adjustments for decrease (increase) in trade receivables | 26619000 | |||
| Adjustments for decrease (increase) in other current assets | 14987000 | |||
| Adjustments for increase (decrease) in trade payables | 123422000 | |||
| Adjustments for increase (decrease) in other current liabilities | 20458000 | |||
| Adjustments for provisions | -3000 | |||
| Total adjustments for working capital | -29228000 | |||
| Total adjustments for reconcile profit (loss) | 15465000 | |||
| Net cash flows from (used in) operations | 234556000 | |||
| Dividends received | 0 | |||
| Interest paid | 0 | |||
| Interest received | 0 | |||
| Income taxes paid (refund) | 62722000 | |||
| Other inflows (outflows) of cash | 0 | |||
| Net cash flows from (used in) operating activities before extraordinary items | 171834000 | |||
| Proceeds from extraordinary items | 0 | |||
| Payment for extraordinary items | 0 | |||
| Net cash flows from (used in) operating activities | 171834000 | |||
| 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 | 132000 | |||
| Purchase of property plant and equipment | 13588000 | |||
| 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 | 196000 | |||
| 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 | -13260000 | |||
| Proceeds from extraordinary items | 0 | |||
| Payment for extraordinary items | 0 | |||
| Net cash flows from (used in) investing activities | -13260000 | |||
| Cash flows from used in financing activities | ||||
| Proceeds from issuing shares | -100000000 | |||
| Proceeds from issuing other equity instruments | 0 | |||
| Proceeds from issuing debentures notes bonds etc | 0 | |||
| Proceeds from borrowings | 66938000 | |||
| Repayments of borrowings | 79270000 | |||
| Dividends paid | 15000 | |||
| Interest paid | 38013000 | |||
| Income taxes paid (refund) | 0 | |||
| Other inflows (outflows) of cash | 0 | |||
| Net cash flows from (used in) financing activities before extraordinary items | -150360000 | |||
| Proceeds from extraordinary items | 0 | |||
| Payment for extraordinary items | 0 | |||
| Net cash flows from (used in) financing activities | -150360000 | |||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 8214000 | |||
| 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 | 8214000 | |||
| Cash and cash equivalents cash flow statement at beginning of period | 2209000 | |||
| Cash and cash equivalents cash flow statement at end of period | 10423000 | |||
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 | 186064000 | ||
| Reserves and surplus | 522639000 | ||
| Money received against share warrants | 0 | ||
| Total shareholders' funds | 708703000 | ||
| 2 | Share application money pending allotment | 0 | |
| 3 | Deferred government grants | 0 | |
| 4 | Minority interest | -119000 | |
| 5 | Non-current liabilities | ||
| Long-term borrowings | 249185000 | ||
| Deferred tax liabilities (net) | 0 | ||
| Foreign currency monetary item translation difference liability account | 0 | ||
| Other long-term liabilities | 2771000 | ||
| Long-term provisions | 0 | ||
| Total non-current liabilities | 251956000 | ||
| 6 | Current liabilities | ||
| Short-term borrowings | 321861000 | ||
| Trade Payables | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 51963000 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 191396000 | ||
| Total Trade payable | 243359000 | ||
| Other current liabilities | 41855000 | ||
| Short-term provisions | 56427000 | ||
| Total current liabilities | 663502000 | ||
| Total equity and liabilities | 1624042000 | ||
| Assets | |||
| 1 | Non-current assets | ||
| i | Property, Plant and Equipment and Intangible assets | ||
| Property, Plant and Equipment | 25926000 | ||
| 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 | 25926000 | ||
| ii | Non-current investments | 0 | |
| v | Deferred tax assets (net) | 9876000 | |
| vi | Foreign currency monetary item translation difference asset account | 0 | |
| vii | Long-term loans and advances | 0 | |
| viii | Other non-current assets | 5186000 | |
| Total non-current assets | 40988000 | ||
| Current assets | |||
| Current investments | 0 | ||
| Inventories | 1071557000 | ||
| Trade receivables | 350777000 | ||
| Cash and cash equivalents | 10423000 | ||
| Bank balance other than cash and cash equivalents | 0 | ||
| Short-term loans and advances | 133511000 | ||
| Other current assets | 16786000 | ||
| Total current assets | 1583054000 | ||
| Total assets | 1624042000 | ||
| 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 | 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 | Gautam Sehgal & Co. Chartered Accountants | Yes | 31-Mar-2026 | ||
|---|---|---|---|---|---|