REFEX2023-10-012023-12-31 REFEX2023-10-012023-12-31 REFEX2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member REFEX2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member REFEX2023-12-31 REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue03Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue04Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue05Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue06Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue07Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue08Member REFEX2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member REFEX2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member REFEX2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue03Member REFEX2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue04Member REFEX2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue05Member REFEX2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue06Member REFEX2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue07Member REFEX2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue08Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults03Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults04Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults05Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults06Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults07Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults08Member REFEX2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member REFEX2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member REFEX2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults03Member REFEX2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults04Member REFEX2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults05Member REFEX2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults06Member REFEX2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults07Member REFEX2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults08Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets03Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets04Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets05Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets06Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets07Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets08Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member REFEX2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member REFEX2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member REFEX2023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities04Member REFEX2023-12-31in-bse-fin:OneReportableSegmentLiabilities04Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities05Member REFEX2023-12-31in-bse-fin:OneReportableSegmentLiabilities05Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities06Member REFEX2023-12-31in-bse-fin:OneReportableSegmentLiabilities06Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities07Member REFEX2023-12-31in-bse-fin:OneReportableSegmentLiabilities07Member REFEX2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities08Member REFEX2023-12-31in-bse-fin:OneReportableSegmentLiabilities08Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532884 REFEX NA Refex Industries Limited Equity 2023-04-01 2024-03-31 2024-02-08 2024-01-30 INR Lakhs Third quarter 12:10:00 13:45:00 2024-02-08 2024-02-08 Not applicable Multi segment 2023-10-01 2023-12-31 Unaudited Consolidated 3059865000.00 32016000.00 3091881000.00 634622000.00 1988505000.00 -15684000.00 54155000.00 83055000.00 39763000.00 55410000.00 2839826000.00 252055000.00 -147000.00 251908000.00 71335000.00 11621000.00 82956000.00 0.00 168952000.00 0.00 0.00 0.00 -26000.00 168926000.00 -1038000.00 167888000.00 0.00 0.00 221335000.00 10 7.64 7.62 0.00 0.00 7.64 7.62 Notes: 1. The above consolidated unaudited financial results of the Company for the quarter and nine months ended on 31st December 2023 have been reviewed by the Audit Committee and approved by the Board at their meeting held on 08th February, 2024. The Statutory auditors of the company have carried out their limited review on the above results for the quarter and nine months ended 31st December, 2023. 2. The financial results of the company have been prepared in accordance with the Indian Accounting Standards (IND-AS) as prescribed u/s 133 of the Companies Act 2013. 3. The Company’s business activities falls into the following segments: Coal & Ash Handling Business, Solar Power - Generation and Related Activities, Refrigerant Gases- Manufacturing (Refilling), Sale of Services, Power Trading, Electric Vehicle Operations (through Subsidiary) and Other segment which currently includes solar module trading. Corporate segment includes those expenses which are common for the entire enterprise. 4. The Company has allotted 26,514 Equity Shares of face value of Rs. 10/- each on November 30, 2023. In addition to this, share application amount of Rs.1.56 Lakhs which was pending for allotment as on December 31, 2023 has been subsequently allotted on 2nd February, 2024 under Refex Employee Stock Option Scheme 2021. 5. The Board of Directors of the Company have declared an Interim Dividend for the Financial Year 2023- 24 of Re.0.50/- per Equity share of face value of Rs. 10/- each. 6. During the period under consideration, the company has extended a Corporate Guarantee to its wholly owned subsidiary company M/s Refex Green Mobility Limited to the tune of Rs. 15.03 crores. This guarantee has been extended against the vehicle loans taken for the Electric Vehicles. 7. The Board of Directors of the Company at its meeting held on January 24, 2024 approved the Sub-division/ split of each equity share of face value of Rs. 10/- (Rupees Ten only) each, fully paid-up into 5 (Five) equity shares of face value of Rs. 2 /- (Rupees Two only) each, fully paid-up by alteration of Capital Clause of the Memorandum of Association of the Company, subject to the approval of the members of the Company. 8. During the period under consideration, Refex Green Mobility Limited, the wholly owned subsidiary of the Company, has made an investment in O3 Mobility Private Limited by acquiring 9,996 equity shares, constituting to 49.99% of total equity of the aforesaid company. O3 Mobility Private Limited is engaged in the business of providing transport facility for passenger & logistics services and charging infrastructure facilities and other business. 9. During the period under consideration, Refex Green Mobility Limited, the wholly owned subsidiary of the Company, has subscribed to 52,17,238, 0.01%, Optionally Convertible Debentures (OCD) of Rs. 10/- (Rupees Ten only) each of O3 Mobility Private Limited. 10. During the current quarter an exceptional item amounting to Rs. 1.47 lakhs has been debited to the P&L account towards diminution in value of investments. 11. Figures have been re-grouped/re-classified to make them comparable to the figures wherever necessary. Figures in brackets are representing the negative values. Multi segment 2023-04-01 2023-12-31 Unaudited Consolidated 10405205000.00 102965000.00 10508170000.00 1817374000.00 7207443000.00 29742000.00 144244000.00 208626000.00 93862000.00 157869000.00 9659160000.00 849010000.00 -1486000.00 847524000.00 225860000.00 25614000.00 251474000.00 0.00 596050000.00 0.00 0.00 0.00 -26000.00 596024000.00 -2076000.00 593948000.00 0.00 0.00 221335000.00 10 26.96 26.87 0.00 0.00 26.96 26.87 Other Expenses 55410000.00 Other Expenses 157869000.00 Coal & Ash Handling Business 2641852000.00 Corporate 0.00 Electric Vehicle 44806000.00 Others 20905000.00 Power Trading 67600000.00 Refrigerant Gas- Manufacturing(Refilling) and Sales 126286000.00 Sale Of Service 135081000.00 Solar Power - Generation and Related Activities 23335000.00 Coal & Ash Handling Business 6414137000.00 Corporate 0.00 Electric Vehicle 73403000.00 Others 57656000.00 Power Trading 2787898000.00 Refrigerant Gas- Manufacturing(Refilling) and Sales 482875000.00 Sale Of Service 509926000.00 Solar Power - Generation and Related Activities 79310000.00 3059865000.00 10405205000.00 3059865000.00 10405205000.00 Coal & Ash Handling Business 308379000.00 Corporate -34125000.00 Electric Vehicle -10658000.00 Others 1067000.00 Power Trading 923000.00 Refrigerant Gas- Manufacturing(Refilling) and Sales -11565000.00 Sale Of Service 43549000.00 Solar Power - Generation and Related Activities 5498000.00 Coal & Ash Handling Business 784798000.00 Corporate -86326000.00 Electric Vehicle -32028000.00 Others 2944000.00 Power Trading 5330000.00 Refrigerant Gas- Manufacturing(Refilling) and Sales -13175000.00 Sale Of Service 258037000.00 Solar Power - Generation and Related Activities 35065000.00 303068000.00 954645000.00 83055000.00 208626000.00 -31895000.00 -101505000.00 251908000.00 847524000.00 Coal & Ash Handling Business 3644287000.00 Corporate 2487412000.00 Electric Vehicle 501365000.00 Others 46671000.00 Power Trading 35641000.00 Refrigerant Gas- Manufacturing(Refilling) and Sales 263664000.00 Sale Of Service 0.00 Solar Power - Generation and Related Activities 572402000.00 7551442000.00 Coal & Ash Handling Business 1280068000.00 Corporate 4988038000.00 Electric Vehicle 411811000.00 Others 0.00 Power Trading 90834000.00 Refrigerant Gas- Manufacturing(Refilling) and Sales 45892000.00 Sale Of Service 32980000.00 Solar Power - Generation and Related Activities 701819000.00 7551442000.00