HERANBA2024-01-012024-03-31 HERANBA2024-01-012024-03-31 HERANBA2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member HERANBA2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member HERANBA2024-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543266 HERANBA NOTLISTED Heranba Industries Limited Equity 2023-04-01 2024-03-31 2024-05-27 2024-05-16 INR Crores Yearly 16:00:00 17:10:00 2024-05-27 2024-05-27 true Cash Flow Indirect Declaration of unmodified opinion Single segment Single segment 2024-01-01 2024-03-31 Unaudited Standalone 2612900000.00 104300000.00 2717200000.00 1381300000.00 162300000.00 131100000.00 182400000.00 47400000.00 69800000.00 559900000.00 2534200000.00 183000000.00 0.00 183000000.00 84600000.00 -32500000.00 52100000.00 0.00 130900000.00 0.00 0.00 0.00 0.00 130900000.00 -1500000.00 129400000.00 0.00 0.00 400100000.00 10 3.28 3.28 0.00 0.00 3.28 3.28 Notes: 1 The above financial results as reviewed by the Audit Committee, were approved and taken on record by the Board of Directors in their meeting held on May 27, 2024. 2. The standalone financial results of Heranba Industries Limited (the Company) have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure requirements ), 2015 as amended. 3 During the quarter ended December 31,2023 Mikusu India Private Limited (wholly owned subsidiary company - Acquirer Company) has entered into Share Purchase Agreement dated November 8, 2023, with the promoters and other shareholders to acquire 29,08,719 Equity Shares (FV of Rs. 10 Each) consisting of 48.48% of the total equity share capital of Daikaffil Chemicals India Limited {Target Company) at price of Rs. 24.00 per share aggregating to Rs. 6.98 Crores. These shares were purchased and transferred to the Company in tranches with the last tranche being transferred on February 05,2024. The Mikusu India Private Limited (Wholly Owned Subsidiary Company) has a defacto control on Daikaffil Chemicals India Limited being the single largest shareholder who has controlling votes at the AGM of the Company. Hence Daikaffil Chemicals India Limited is considered as the Subsidiary Company of Mikusu India Private and in turn a Step Down Subsidiary of Heranba Industries Limited. 4. The Board of Directors of the Company at their meeting held on May 27, 2024 has recommended dividend of 1.25 per share (12.5% of FV- Rs.10) on the outstanding equity shares of nominal value of Rs. 10/- each as on record date, subject to shareholder approval at the ensuing Annual General Meeting. 5. The figures for the quarter ended March 31,2024 are the balancing figures between the audited figures in respect of the full financial year and unaudited year to date figures upto the third quarter ended December 31,2023, which were subjected to limited review. 6. The company is engaged in manufacture and sale of Agro Chemical business. As the Company's business activity falls within a single business segment, there is no separate reportable segment as per Ind AS 108 Operating Segments”. 7. Figures for the previous period have been regrouped / re-classified to confirm to the figures of the current period. Single segment 2023-04-01 2024-03-31 Audited Standalone 12747500000.00 303900000.00 13051400000.00 8304000000.00 162300000.00 453300000.00 726500000.00 117500000.00 248500000.00 2135400000.00 12147500000.00 903900000.00 0.00 903900000.00 284600000.00 -44200000.00 240400000.00 0.00 663500000.00 0.00 0.00 0.00 0.00 663500000.00 -200000.00 663300000.00 0.00 0.00 400100000.00 10 8374500000.00 16.58 16.58 0.00 0.00 16.58 16.58 Other Expenses 559900000.00 Other Expenses 2135400000.00 2396600000.00 113200000.00 0.00 0.00 18300000.00 2996500000.00 65800000.00 3080600000.00 115200000.00 50200000.00 5755800000.00 2444300000.00 0.00 4983500000.00 120600000.00 103600000.00 0.00 26500000.00 5234200000.00 333400000.00 8011900000.00 219000000.00 13986700000.00 400100000.00 8374500000.00 8774600000.00 8774600000.00 0.00 38000000.00 38000000.00 107800000.00 145800000.00 1394900000.00 2869400000.00 427700000.00 4692000000.00 153000000.00 15300000.00 206000000.00 5066300000.00 5212100000.00 13986700000.00 Notes: 1 The above financial results as reviewed by the Audit Committee, were approved and taken on record by the Board of Directors in their meeting held on May 27, 2024. 2. The standalone financial results of Heranba Industries Limited (the Company) have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure requirements ), 2015 as amended. 3 During the quarter ended December 31,2023 Mikusu India Private Limited (wholly owned subsidiary company - Acquirer Company) has entered into Share Purchase Agreement dated November 8, 2023, with the promoters and other shareholders to acquire 29,08,719 Equity Shares (FV of Rs. 10 Each) consisting of 48.48% of the total equity share capital of Daikaffil Chemicals India Limited {Target Company) at price of Rs. 24.00 per share aggregating to Rs. 6.98 Crores. These shares were purchased and transferred to the Company in tranches with the last tranche being transferred on February 05,2024. The Mikusu India Private Limited (Wholly Owned Subsidiary Company) has a defacto control on Daikaffil Chemicals India Limited being the single largest shareholder who has controlling votes at the AGM of the Company. Hence Daikaffil Chemicals India Limited is considered as the Subsidiary Company of Mikusu India Private and in turn a Step Down Subsidiary of Heranba Industries Limited. 4. The Board of Directors of the Company at their meeting held on May 27, 2024 has recommended dividend of 1.25 per share (12.5% of FV- Rs.10) on the outstanding equity shares of nominal value of Rs. 10/- each as on record date, subject to shareholder approval at the ensuing Annual General Meeting. 5. The figures for the quarter ended March 31,2024 are the balancing figures between the audited figures in respect of the full financial year and unaudited year to date figures upto the third quarter ended December 31,2023, which were subjected to limited review. 6. The company is engaged in manufacture and sale of Agro Chemical business. As the Company's business activity falls within a single business segment, there is no separate reportable segment as per Ind AS 108 Operating Segments”. 7. Figures for the previous period have been regrouped / re-classified to confirm to the figures of the current period. 0.00 527300000.00 0.00 -1168600000.00 -36500000.00 0.00 -7700000.00 2100000.00 0.00 1061600000.00 0.00 70900000.00 0.00 248500000.00 0.00 37700000.00 18300000.00 41800000.00 0.00 -31200000.00 0.00 171400000.00 0.00 -1500000.00 0.00 0.00 117500000.00 -59000000.00 0.00 649800000.00 1553700000.00 0.00 0.00 0.00 197300000.00 2200000.00 1358600000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10600000.00 438100000.00 100000.00 7500000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2464600000.00 0.00 0.00 0.00 0.00 171400000.00 0.00 90200000.00 0.00 -2637900000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 558800000.00 0.00 9600000.00 0.00 50000000.00 91800000.00 0.00 0.00 407400000.00 -871900000.00 0.00 -871900000.00 992600000.00 120700000.00 -1500000.00 -200000.00 0.00 0.00