CHEVIOT2024-07-012024-09-30 CHEVIOT2024-07-012024-09-30 CHEVIOT2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member CHEVIOT2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member CHEVIOT2024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 526817 CHEVIOT NOTLISTED Cheviot Company Limited Equity 2024-04-01 2025-03-31 2024-11-08 2024-10-30 INR Lakhs Half yearly 11:00:00 12:25:00 2024-11-08 2024-11-08 true Cash Flow Indirect Not applicable Single segment Manufacturing and Sale of Jute Goods 2024-07-01 2024-09-30 Unaudited Standalone 1028466000.00 163692000.00 1192158000.00 520986000.00 0.00 14099000.00 173320000.00 911000.00 16399000.00 216794000.00 942509000.00 249649000.00 0.00 249649000.00 42500000.00 22368000.00 64868000.00 0.00 184781000.00 0.00 0.00 0.00 0.00 184781000.00 -68100000.00 116681000.00 116681000.00 0.00 58419000.00 10 31.39 31.39 0.00 0.00 31.39 31.39 Notes: 3. The above unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 8th November, 2024. 4. The Statutory Auditors of the Company have carried out a limited review of the above unaudited financial results for the quarter and half year ended 30th September, 2024 in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 5. As the Company's business activity falls within a single significant primary business segment i.e. Jute Goods, no separate segment information is disclosed. 6. During the quarter ended 30th September, 2024, the Company has completed Buy-Back of 1,75,000 fully paid-up ordinary shares of face value of Rs. 10/- each at a price of Rs. 1,800/- per ordinary share for an aggregate consideration of Rs. 3,150.00 Lakhs. All the ordinary shares bought back by the Company were extinguished on Friday, 5th July, 2024. Consequently, the paid-up ordinary share capital has been reduced by Rs. 17.50 Lakhs and other equity has been reduced by Rs. 3,862.25 Lakhs (including Rs. 729.75 Lakhs towards tax on distributed income for Buy-Back of shares). Accordingly, Earnings Per Share (EPS) for the quarter and half year ended 30th September, 2024 have been calculated based on weighted average number of ordinary shares. 7. The Finance (No.2) Act, 2024 has, interalia, increased the effective tax rate on long term capital gain arising from sale of equity oriented mutual funds from 11.44% to 14.30%. Further, indexation benefit has been withdrawn on long term capital gain on sale/transfer of immovable property and debt mutual funds and revised the effective tax rate from 22.88% with indexation benefit to 14.30% (without indexation). On account of these amendments, in the current quarter, the Company has increased deferred tax liability of Rs. 917.35 Lakhs out of which Rs. 165.00 Lakhs has been charged to profit and loss and Rs. 752.35 Lakhs has been charged to other comprehensive income. The actual payment of tax would be made at the time of redemption/transfer of these capital assets. The cash outflow towards tax could be different at the time of redemption/transfer depending on the actual gain/loss and prevailing tax regulations. 8. Other Income for the quarter and half year ended 30th September 2023 and year ended 31st March, 2024 includes Rs. 485.09 Lakhs on account of profit on sale of an investment property. 9. The Company has no subsidiary, associate or joint venture as on 30th September, 2024. 10. Previous period figures have been re-grouped / re-classified, wherever necessary, to make them comparable to the current period presentation. Single segment 2024-04-01 2024-09-30 Unaudited Standalone 1975642000.00 408070000.00 2383712000.00 1085246000.00 0.00 -74243000.00 356430000.00 1294000.00 32771000.00 421547000.00 1823045000.00 560667000.00 0.00 560667000.00 67300000.00 43423000.00 110723000.00 0.00 449944000.00 0.00 0.00 0.00 0.00 449944000.00 -60612000.00 389332000.00 389332000.00 0.00 58419000.00 10 76.42 76.42 0.00 0.00 76.42 76.42 Other expenses 216794000.00 Other expenses 421547000.00 2063824000.00 37013000.00 0.00 0.00 871000.00 0.00 0.00 0.00 2653121000.00 0.00 0.00 156586000.00 2809707000.00 0.00 35704000.00 4947119000.00 1057534000.00 317656000.00 312470000.00 116563000.00 17852000.00 0.00 38531000.00 803072000.00 0.00 41850000.00 1902456000.00 0.00 0.00 6849575000.00 58454000.00 6170663000.00 6229117000.00 6229117000.00 0.00 0.00 14987000.00 14987000.00 6073000.00 249001000.00 0.00 1246000.00 271307000.00 66950000.00 106688000.00 71962000.00 245600000.00 61769000.00 24073000.00 17709000.00 0.00 349151000.00 0.00 0.00 620458000.00 6849575000.00 1294000.00 8879000.00 -10250000.00 0.00 25790000.00 0.00 0.00 -1338000.00 0.00 1573000.00 0.00 12819000.00 0.00 32771000.00 0.00 -6970000.00 0.00 -64762000.00 0.00 -190000.00 150000.00 17117000.00 0.00 -280083000.00 0.00 -110528000.00 0.00 0.00 0.00 -408262000.00 152405000.00 0.00 0.00 0.00 50524000.00 0.00 101881000.00 0.00 0.00 1570166000.00 1098619000.00 0.00 0.00 0.00 0.00 296000.00 50067000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 135000.00 23416000.00 0.00 0.00 0.00 445327000.00 0.00 0.00 0.00 0.00 315000000.00 0.00 0.00 0.00 0.00 20720000.00 0.00 2111000.00 30084000.00 2290000.00 72975000.00 0.00 -443180000.00 104028000.00 193000.00 104221000.00 12342000.00 116563000.00 9405000.00 16435000.00 77505000.00 77047000.00