REFEX2023-07-012023-09-30 REFEX2023-07-012023-09-30 REFEX2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member REFEX2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member REFEX2023-09-30 REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue01Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue02Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue03Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue04Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue05Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue06Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue07Member REFEX2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue01Member REFEX2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue02Member REFEX2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue03Member REFEX2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue04Member REFEX2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue05Member REFEX2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue06Member REFEX2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue07Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults01Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults02Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults03Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults04Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults05Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults06Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults07Member REFEX2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults01Member REFEX2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults02Member REFEX2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults03Member REFEX2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults04Member REFEX2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults05Member REFEX2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults06Member REFEX2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults07Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets01Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets02Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets03Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets04Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets05Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets06Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets07Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member REFEX2023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member REFEX2023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member REFEX2023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities04Member REFEX2023-09-30in-bse-fin:OneReportableSegmentLiabilities04Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities05Member REFEX2023-09-30in-bse-fin:OneReportableSegmentLiabilities05Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities06Member REFEX2023-09-30in-bse-fin:OneReportableSegmentLiabilities06Member REFEX2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities07Member REFEX2023-09-30in-bse-fin:OneReportableSegmentLiabilities07Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532884 REFEX NA Refex Industries Limited Equity 2023-04-01 2024-03-31 2023-10-20 2023-10-13 INR Lakhs Half yearly 15:00:00 16:00:00 2023-10-20 2023-10-20 true Cash Flow Indirect Not applicable Multi segment 2023-07-01 2023-09-30 Unaudited Standalone 3503080000.00 48046000.00 3551126000.00 509824000.00 2554610000.00 20201000.00 39654000.00 57546000.00 22114000.00 28521000.00 3232470000.00 318656000.00 390000.00 319046000.00 73413000.00 11608000.00 85021000.00 0.00 234025000.00 0.00 0.00 0.00 0.00 234025000.00 -1038000.00 232987000.00 0.00 0.00 221070000.00 10 10.59 10.52 0.00 0.00 10.59 10.52 1. The above standalone unaudited financial results of the Company for the quarter & half year ended 30th September 2023 have been reviewed by the Audit Committee and approved by the Board at their meeting held on 20th October, 2023. The Statutory auditors of the company have carried out their limited review on the above results for the quarter and half year ended 30th September, 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 trading & Ash Handling Business, Solar Power - Generation and Related Activities, Refrigerant Gases- Manufacturing (Refilling), Sale of Services, Power Trading and Other segment which currently includes solar module trading, Corporate segment includes those expenses which are common for the entire enterprise. 4. During the period under consideration, the company has made a further investment of Rs. 7.40 Crores in its wholly owned Subsidiary M/s Refex Green Mobility Limited (74,00,000 equity shares of Rs. 10/- each at par). 5. During the quarter ended 30th September 2023, the Company has granted options under ESOP Scheme to eligible employees equivalent to 2,85,184 options under Tranche 2 at an exercise price of INR 475 per Share (time based) and INR 339 per share (performance based). Other conditions for the grant of the stock options are same as per the original scheme. 6. The shareholders of the company has approved the final dividend of Rs. 2/- per equity shares in its general meeting held on the 26/09/2023 which has been subsequently paid. 7. During the quarter, the company has extended a Corporate Guarantee to its 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. 8. During the current quarter an exceptional item amounting to Rs. 3.90 lakhs has been credited to the P&L account towards reversal in the diminution value of investments. 9. Figures have been re-grouped/re-classified to make them comparable to the figures wherever necessary. 10. Figures in brackets are representing the negative values Multi segment 2023-04-01 2023-09-30 Unaudited Standalone 7316743000.00 67384000.00 7384127000.00 1161890000.00 5218939000.00 45465000.00 74769000.00 120091000.00 43594000.00 99672000.00 6764420000.00 619707000.00 -1339000.00 618368000.00 154525000.00 9681000.00 164206000.00 0.00 454162000.00 0.00 0.00 0.00 0.00 454162000.00 -1038000.00 453124000.00 0.00 0.00 221070000.00 10 20.54 20.42 0.00 0.00 20.54 20.42 Other Expenses 28521000.00 Other Expenses 99672000.00 1478704000.00 19818000.00 0.00 0.00 439000.00 0.00 0.00 0.00 811188000.00 0.00 0.00 0.00 811188000.00 9547000.00 29050000.00 2348746000.00 59856000.00 0.00 2623022000.00 113721000.00 0.00 0.00 741793000.00 3478536000.00 0.00 480651000.00 4019043000.00 6367789000.00 221070000.00 3331535000.00 3552605000.00 3552605000.00 368035000.00 621296000.00 989331000.00 9098000.00 0.00 998429000.00 357451000.00 483767000.00 126419000.00 967637000.00 849118000.00 0.00 1816755000.00 2815184000.00 6367789000.00 Coal and Ash Handling Business 3091034000.00 Corporate 0.00 Others 36751000.00 Power Trading 47640000.00 Refrigerant gas - Manufacturing (Refilling) and Sales 129575000.00 Sale of Service 173413000.00 Solar Power - Generation and related activities 24667000.00 Coal and Ash Handling Business 3772284000.00 Corporate 0.00 Others 36751000.00 Power Trading 2720299000.00 Refrigerant gas - Manufacturing (Refilling) and Sales 356589000.00 Sale of Service 374845000.00 Solar Power - Generation and related activities 55975000.00 3503080000.00 7316743000.00 3503080000.00 7316743000.00 Coal and Ash Handling Business 262283000.00 Corporate -28271000.00 Others 1877000.00 Power Trading 2180000.00 Refrigerant gas - Manufacturing (Refilling) and Sales -12678000.00 Sale of Service 91277000.00 Solar Power - Generation and related activities 11488000.00 Coal and Ash Handling Business 476419000.00 Corporate -52732000.00 Others 1877000.00 Power Trading 4407000.00 Refrigerant gas - Manufacturing (Refilling) and Sales -1610000.00 Sale of Service 214487000.00 Solar Power - Generation and related activities 29567000.00 328156000.00 672415000.00 57546000.00 120092000.00 -48436000.00 -66045000.00 319046000.00 618368000.00 Coal and Ash Handling Business 2854570000.00 Corporate 2579121000.00 Others 41202000.00 Power Trading 36900000.00 Refrigerant gas - Manufacturing (Refilling) and Sales 272377000.00 Sale of Service 0.00 Solar Power - Generation and related activities 583619000.00 6367789000.00 Coal and Ash Handling Business 864023000.00 Corporate 4595032000.00 Others 0.00 Power Trading 78128000.00 Refrigerant gas - Manufacturing (Refilling) and Sales 20289000.00 Sale of Service 87772000.00 Solar Power - Generation and related activities 722545000.00 6367789000.00 120091000.00 48284000.00 -171603000.00 0.00 1278325000.00 -25473000.00 0.00 53763000.00 0.00 -1442089000.00 0.00 -218072000.00 0.00 43594000.00 0.00 0.00 -94000.00 44085000.00 0.00 0.00 0.00 34854000.00 -271000.00 0.00 0.00 0.00 0.00 4654000.00 0.00 -299660000.00 318708000.00 0.00 0.00 0.00 0.00 0.00 318708000.00 0.00 74000000.00 0.00 0.00 0.00 0.00 0.00 0.00 1747000.00 43865000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6800000.00 0.00 0.00 0.00 0.00 0.00 0.00 71057000.00 0.00 0.00 0.00 -38261000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 90317000.00 0.00 53267000.00 44214000.00 80693000.00 0.00 0.00 -268491000.00 11956000.00 0.00 11956000.00 101764000.00 113720000.00