ELIN2024-07-012024-09-30 ELIN2024-07-012024-09-30 ELIN2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member ELIN2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member ELIN2024-09-30 ELIN2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member ELIN2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member ELIN2024-07-012024-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member ELIN2024-07-012024-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543725 ELIN NOTLISTED Elin Electronics Limited Equity 2024-04-01 2025-03-31 2024-11-12 2024-10-30 INR Millions Half yearly 11:00:00 13:30:00 2024-11-12 2024-11-12 true Cash Flow Indirect Not applicable Single segment Single segment of manufacturing of Electronics Manufacturing Services 2024-07-01 2024-09-30 Unaudited Consolidated 3045600000.00 26120000.00 3071720000.00 2253890000.00 66370000.00 -31100000.00 430010000.00 20040000.00 54770000.00 213370000.00 3007350000.00 64370000.00 0.00 64370000.00 14560000.00 2000000.00 16560000.00 0.00 47810000.00 0.00 0.00 0.00 0.00 47810000.00 5180000.00 52990000.00 47810000.00 0.00 5180000.00 0.00 239630000.00 5 1.00 1.00 0.00 0.00 1.00 1.00 Notes: 1. The above Unaudited Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2024 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on November 12, 2024. 2. These unaudited consolidated financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) as notified by Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act 2013 read with rule 3 of the Companies (Indian Accounting Standard) rules, 2015 (as amended) and in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, SEBI Circular and other accounting principles generally accepted in India. 3. Details of Utilisation of IPO Proceeds upto September 30, 2024 is as under: Item Head Estimated net proceeds Revised Net Proceeds Utilized Amount Unutilized as on September as per Prospectus 30, 2024* Repayment / prepayment, in full or part, of certain 880.00 880.00 880.00 - borrowings availed of by company - Funding capital expenditure towards upgrading and expanding our existing facilities 375.89 375.89 201.54 174.35 at (i) Ghaziabad, Uttar Pradesh and (ii) Verna, Goa General corporate purposes 395.63 395.63 395.63 - *IPO proceeds which were unutilized as at September 30, 2024 were temporarily retained in the Fixed Deposits. 4. The Company is engaged in single segment of manufacturing of Electronics Manufacturing Services as reviewed by the Chief Operating Decision Maker (CODM). Accordingly, the Company has only one reportable segment and disclosure as per Ind AS 108 Operating Segment are not applicable. 5. The Board upon the recommendation of Nomination and Remuneration Committee have approved the formulation of Employee Stock Option Plan, viz., ``Elin Electronics Employee Stock Plan 2024 , in its meeting dated 30.05.2024 in terms of the SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 for its eligible employees and approved in Annual General Meeting (AGM) of the Company held on September 30, 2024. The Company is in the process of submitting the application to the stock exchanges for their approval. Post which the above scheme will be implemented through the nomination and remuneration committee. 6.The Consolidated financial results for the quarter and half year ended September 30, 2024 includes the results of the following entities: a. Elin Electronics Limited (Holding Company) b. Elin Appliances Private Limited (Wholly Owned Subsidiary Company) Single segment 2024-04-01 2024-09-30 Unaudited Consolidated 5981440000.00 49680000.00 6031120000.00 4370330000.00 144000000.00 -65040000.00 858710000.00 38440000.00 111830000.00 427860000.00 5886130000.00 144990000.00 0.00 144990000.00 35980000.00 2010000.00 37990000.00 0.00 107000000.00 0.00 0.00 0.00 0.00 107000000.00 5030000.00 112030000.00 107000000.00 0.00 5030000.00 0.00 239630000.00 5 2.23 2.23 0.00 0.00 2.23 2.23 Other Expenses 213370000.00 Other Expenses 427860000.00 2338140000.00 40740000.00 0.00 0.00 3970000.00 0.00 0.00 0.00 14820000.00 0.00 0.00 48290000.00 63110000.00 0.00 66270000.00 2512230000.00 1202500000.00 645540000.00 2091880000.00 83880000.00 322130000.00 0.00 28320000.00 3171750000.00 0.00 129270000.00 4503520000.00 7015750000.00 239630000.00 4903390000.00 5143020000.00 5143020000.00 0.00 0.00 5040000.00 5040000.00 0.00 115580000.00 0.00 0.00 120620000.00 67190000.00 1322270000.00 182280000.00 1571740000.00 123200000.00 47130000.00 10040000.00 0.00 1752110000.00 0.00 0.00 1872730000.00 7015750000.00 38440000.00 -97220000.00 -97530000.00 0.00 -1620000.00 0.00 0.00 3300000.00 0.00 237600000.00 0.00 45400000.00 0.00 111830000.00 0.00 14080000.00 0.00 -40600000.00 0.00 -520000.00 40000.00 21250000.00 0.00 -27470000.00 0.00 0.00 0.00 60000.00 0.00 164460000.00 309450000.00 0.00 0.00 0.00 29070000.00 0.00 280380000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 260000.00 162480000.00 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 40000.00 36910000.00 0.00 12610000.00 0.00 -112660000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 47570000.00 0.00 270000.00 0.00 38220000.00 0.00 0.00 -86060000.00 81660000.00 0.00 81660000.00 2220000.00 83880000.00 Remeasurement of defined employee benefit plans 6930000.00 Remeasurement of defined employee benefit plans 6620000.00 6930000.00 6620000.00 1750000.00 1670000.00 Items that will be reclassified to profit or loss 0.00 Items that will be reclassified to profit or loss 80000.00 0.00 80000.00 0.00 0.00