CELLECOR2024-07-012024-09-30 CELLECOR2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member CELLECOR2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member CELLECOR2024-09-30 CELLECOR2024-07-012024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 0 CELLECOR NOTLISTED INE0OMO01025 Cellecor Gadgets Limited Nonbanking Format SME/ITP 2024-04-01 2025-03-31 2024-10-16 2024-10-10 INR Lakhs Half yearly Single segment Electronic Goods 10:30:00 11:15:00 2024-10-16 2024-10-16 true Cash Flow Indirect Not applicable 2024-04-01 2024-09-30 Unaudited Standalone 4257137000.00 40000.00 4257177000.00 0.00 3980272000.00 -339868000.00 90684000.00 53529000.00 2823000.00 273012000.00 4060452000.00 196725000.00 0.00 196725000.00 0.00 196725000.00 49692000.00 821000.00 50513000.00 146212000.00 0.00 0.00 0.00 146212000.00 146212000.00 20967780000000.00 1 0.70 0.70 0.00 0.00 0.00 1) The above results have been prepared as per Generally Accepted Accounting Principles in India, prescribed u/s section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable and in accordance with the recognition and measurement principles laid down in Accounting Standard 25 Interim Financial Reporting), as applicable, specified in Section 133 of the Companies Act, 2013 read with relevant rules framed thereunder or as specified by the Institute of Chartered Accountants of India, whichever is applicable. 2) The above results for the half year ended September 30, 2024 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on October 16, 2024. 3) The Statutory Auditors of the Company have carried out a Limited Review of the above results as per Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015. 4) As the Company's business activity falls within a single primary business segment i.e. Electronic Goods, the disclosure requirements as per AS 17 Segment Reporting are not applicable. 5) The weighted average number of equity shares outstanding during the period has been considered for calculating the basic and diluted earnings per share in accordance with the Accounting Standard 20. 6) Previous period figures have been re-grouped and re-classified wherever necessary. 7) There were no investor complaints known to the Company outstanding at the beginning and at the end of the quarter ended on September 30, 2024. 8) The company has initiated the process of establishing wholly owned subsidiary(ies) overseas (Cellecor Gadgets HK Limited) as part of its growth strategy. However, since committed equity subscription has not yet occurred, consolidation is not applicable for the half-year ended September 30, 2024. 9) Cellecor Gadgets has acquired 100% stake in Cellecor Foundation (a Section 8 company) on 18th September, 2024. By virtue of its nature of NPO (Non Profit Organization), Cellecor Foundation cannot transfer funds to its parent company. Therefore in compliance with Para 11 (b) of AS 21, the financial results of Cellecor Gadgets and Cellecor Foundation are not required to be consolidated. 10) The results of the Company are also available for investors at www.Cellecor.com, and www.nseindia.com 11) The cash flow statement has been prepared under the Indirect Method as set out in the Accounting Standard -3 on Cash Flow Statement issued by The Institute of Chartered Accountants of India. 12) The Debt Equity Ratio is 0.73 13) The Debt Service Coverage Ratio is 3.8 14) The interest Service Coverage ratio is 3.78 CSR 225000.00 Other Expenses 272787000.00 209678000.00 835903000.00 0.00 1045581000.00 0.00 0.00 3160000.00 0.00 0.00 0.00 1082000.00 4242000.00 757595000.00 111416000.00 35279000.00 60397000.00 61902000.00 1026589000.00 2076412000.00 183079000.00 0.00 1853000.00 184932000.00 0.00 710000.00 0.00 0.00 2925000.00 188567000.00 0.00 1260873000.00 176736000.00 76058000.00 0.00 341450000.00 32728000.00 1887845000.00 2076412000.00 53529000.00 2823000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 56352000.00 -339868000.00 12284000.00 308264000.00 329000.00 14816000.00 41448000.00 37273000.00 93625000.00 290350000.00 0.00 0.00 0.00 47899000.00 4816000.00 247267000.00 0.00 0.00 247267000.00 0.00 0.00 0.00 100000.00 0.00 0.00 0.00 0.00 0.00 175368000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -175468000.00 0.00 0.00 -175468000.00 0.00 0.00 0.00 13318000.00 0.00 0.00 53529000.00 0.00 0.00 -40211000.00 0.00 0.00 -40211000.00 31588000.00 0.00 31588000.00 44470000.00 76058000.00