NAMAN2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member NAMAN2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares NAMAN 2023-04-01 2024-03-31 INR Yearly true Cash Flow Indirect Audited Standalone 655261000.00 463000.00 655724000.00 371229000.00 0.00 -64322000.00 45652000.00 23247000.00 21818000.00 215696000.00 613320000.00 42404000.00 -143000.00 42261000.00 0.00 42261000.00 9838000.00 -2704000.00 7134000.00 35127000.00 0.00 0.00 0.00 35127000.00 35127000.00 105480000.00 1054 4.53 4.53 0.00 0.00 0.00 The above Financial Results were reviewed by the Audit Committee and then approved by the Board of Directors at their respective meetings held on May 28, 2024. The Results for the half year ended and year ended 31st March, 2024 are audited by the statutory auditor of the company in compliance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. These financial results have been prepared in accordance with the recognition and measurement principles of Accounting Standards ( AS ) prescribed section 133 of the Companies Act 2013 (the Act ) read with relevant rules issued thereunder and the other accounting principle generally accepted in India. The Earning Per Share (EPS) has been computed in accordance with the Accounting Standard on Earnings Per Share (AS 20) which required effect of bonus issue to be given till the earliest period reported. The Company does not have more than one reportable segment in terms of AS 17 and hence, segment wise reporting is not applicable The comparative results and other information for the six months ended September 30, 2023 have been audited by the statutory auditors of the Company and for the six months ended March 31, 2023 have not been audited/limited reviewed by the statutory auditors of the Company. The management has exercised necessary due diligence to ensure that the said comparative results provide a true and fair view of its affairs. The figures for the half - year ended March 31, 2024 and March 31, 2023 are balancing figures between audited figures in respect of the full financial year and the audited figures upto the half- year period ended September 30, 2023 and the unaudited figures upto the half- year period ended September 30, 2022 respectively. The company has utilised proceeds from IPO as per the object clause of the prospectus as detailed below : Half year Year Debt equity ratio 0.970 0.970 Debt service coverage ratio 2.890 4.000 Interest service coverage ratio 3.081 4.060 Audited Standalone 1447440000.00 1255000.00 1448695000.00 872879000.00 0.00 -158721000.00 89735000.00 42803000.00 38896000.00 433230000.00 1318822000.00 129873000.00 -6577000.00 123296000.00 0.00 123296000.00 33722000.00 -3146000.00 30576000.00 92720000.00 0.00 0.00 0.00 927.20 92720000.00 105480000.00 1054 277149000.00 11.99 11.99 0.00 0.00 0.00 Other Expenses 215696000.00 Other Expenses 433230000.00 42803000.00 38896000.00 0.00 0.00 -187000.00 0.00 0.00 0.00 0.00 0.00 81886000.00 -150570000.00 66949000.00 -12211000.00 -22649000.00 -300000.00 6500000.00 -112281000.00 -30395000.00 92901000.00 0.00 1011000.00 0.00 25167000.00 6247000.00 72970000.00 0.00 0.00 72970000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 554000.00 61604000.00 0.00 0.00 0.00 0.00 0.00 0.00 187000.00 1011000.00 0.00 0.00 0.00 -59852000.00 0.00 0.00 -59852000.00 248026000.00 0.00 0.00 57532000.00 16611000.00 0.00 42803000.00 0.00 0.00 246144000.00 0.00 0.00 246144000.00 259262000.00 0.00 259262000.00 3869000.00 263131000.00