ENVIRO2024-07-012024-09-30 ENVIRO2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member ENVIRO2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member ENVIRO2024-07-012024-09-30in-bse-fin:OneOperatingExpenses03Member ENVIRO2024-07-012024-09-30in-bse-fin:OneOperatingExpenses04Member ENVIRO2024-07-012024-09-30in-bse-fin:OneOperatingExpenses05Member ENVIRO2024-07-012024-09-30in-bse-fin:OneOperatingExpenses06Member ENVIRO2024-07-012024-09-30in-bse-fin:OneOperatingExpenses07Member ENVIRO2024-07-012024-09-30in-bse-fin:OneOperatingExpenses08Member ENVIRO2024-07-012024-09-30in-bse-fin:OneOperatingExpenses09Member ENVIRO2024-07-012024-09-30in-bse-fin:OneOperatingExpenses10Member ENVIRO2024-09-30 ENVIRO2024-07-012024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 123456 ENVIRO NA INE0SUH01015 Envirotech Systems Limited Nonbanking Format SME/ITP 2024-04-01 2025-03-31 2024-11-04 2024-10-28 INR Lakhs Half yearly Single segment Manufacturing of Acoustic Enclosures Acoustic Wooden Partion and Acoustic Chambers 15:00:00 17:00:00 2024-11-04 2024-11-04 true Cash Flow Indirect Not applicable 2024-04-01 2024-09-30 Unaudited Standalone 163049000.00 4433000.00 167482000.00 89223000.00 0.00 -11422000.00 27268000.00 8051000.00 997000.00 15878000.00 129994000.00 37489000.00 0.00 37489000.00 0.00 37489000.00 9002000.00 141000.00 9143000.00 28347000.00 0.00 0.00 0.00 28347000.00 28347000.00 151000.00 1 0.00 0.00 0.00 0.00 0.00 Ratios Calculation for 30 September 2024 Debt Equity Ratios Farmula : Total Debt Liability /Total Shareholders Equity Equity Fund 1,879.00 Reserves & Surplus 3,389.08 Total a 5,268.08 Short Term Borrowings 896.83 Long Terms Borrowings 666.37 Total b 1,563.20 Debt / Equity Ratio b/a 0.297 Debt Service Coverage Ratio: Farmula : EBITDA / Interest +Principal Repayment EBITDA : Operating Income 374.88 Add: Interest Cost 72.60 Add: Depreciation 9.97 EBITDA a 457.45 Interest Cost 72.60 Principal Repayment 20.56 Total b 93.16 Debt Service Coverage Ratio: a/b 4.910 Times Interest Service Coverage Ratio: Farmula : EBIT / Interest Expenses EBIT : Operating Income 374.88 Add: Interest Cost 72.60 EBIT a 447.48 Interest Cost 72.60 Total b 72.60 Interest Service Coverage Ratio: a/b 6.164 Times Business Promotion Related Expenses 404000.00 Computer & Printed Related Expenses 6196000.00 Conveyance & Transport Related Expenses 4146000.00 Insurance Expenses 172000.00 Legal Expenses 2386000.00 Miscelleanous Expenses 591000.00 Office and Factory Expenses 723000.00 Power, Fuel and Diesel Expenses 1115000.00 Reasearch and Development Expenses 28000.00 Rent Paid 120000.00 187900000.00 338908000.00 0.00 526808000.00 0.00 0.00 66637000.00 946000.00 0.00 0.00 0.00 67583000.00 89683000.00 749000.00 18708000.00 15503000.00 9001000.00 133644000.00 728035000.00 124184000.00 0.00 0.00 0.00 0.00 0.00 124184000.00 1468000.00 0.00 0.00 0.00 0.00 125651000.00 0.00 37532000.00 172224000.00 188624000.00 0.00 154709000.00 49295000.00 602384000.00 728035000.00 M/s ENVIROTECH SYSTEMS LIMITED Statement of Unaudited Financials Results for the Period of Half Year ended September 30,2024 NOTE-1 SIGNIFICANT ACCOUNTING POLICIES 1.1 Basis of Preparation These financial statements are prepared in accordance with Indian Generally Accepted Accounting Principles (GAAP) under the historical cost convention on the accrual basis except for certain financial instruments which are measured at fair values. GAAP comprises mandatory accounting standards as prescribed under Section 133 of the Companies Act, 2013 (‘Act’) read with Rule 7 of the Companies (Accounts) Rules, 2014, the provisions of the Act (to the extent notified) and guidelines issued by the Securities and Exchange Board of India (SEBI). Accounting policies have been consistently applied except where a newly issued accounting standard is initially adopted or a revision to an existing accounting standard requires a change in the accounting policy hitherto in use. 1.2 Presentation and Disclosure of Financial Statements The Company has also reclassified/regrouped the previous year figures in accordance with the requirements applicable in the Current Year. 1.3 Use of estimates The preparation of Financial Statements requires the Management to make estimates and assumptions considered in the reported amounts of Assets and Liabilities (including Contingent Liabilities) as of the date of the Financial Statements and the reported Income and Expenses during the reporting period. Management belives that the estimates used in preparation of the Financial Statements are prudent and reasonable. Future results could differ from these estimates. 0.00 997000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 997000.00 -16878000.00 10025000.00 -32757000.00 -8805000.00 -14920000.00 -17992000.00 -81327000.00 -80330000.00 -42842000.00 0.00 0.00 -429000.00 41433000.00 0.00 -84704000.00 0.00 0.00 -84704000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 25658000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -72186000.00 0.00 -97844000.00 0.00 0.00 -97844000.00 54000000.00 0.00 0.00 66558000.00 0.00 0.00 0.00 0.00 248400000.00 368958000.00 0.00 0.00 368958000.00 186410000.00 0.00 186410000.00 2215000.00 188625000.00