EMAIN2024-07-012024-09-30 EMAIN2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member EMAIN2024-09-30 EMAIN2024-07-012024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 000000 EMAIN NA INE0ZOL01023 EMA Partners India Limited Nonbanking Format SME/ITP 2024-04-01 2025-03-31 2025-02-11 2025-02-06 INR Lakhs Half yearly Single segment executive search and placement technology led recruitment services 09:39:00 10:06:00 2025-02-11 2025-02-11 true Cash Flow Indirect Not applicable 2024-04-01 2024-09-30 Unaudited Consolidated 391641000.00 6878000.00 398519000.00 0.00 0.00 0.00 220903000.00 3178000.00 9888000.00 76985000.00 310954000.00 87565000.00 0.00 87565000.00 0.00 87565000.00 20812000.00 319000.00 21131000.00 66434000.00 0.00 0.00 0.00 66434000.00 0.00 -1750000.00 68184000.00 89562000.00 5 3.98 3.98 0.00 0.00 0.00 Explanatory notes to the Consolidated Statement of Unaudited Financial Results for the half year ended September 30, 2024 1. These unaudited financial results have been approved by Board of Directors at its meeting held on 11th February 2025. The Statutory auditors have carried out limited review of the financial results and have expressed unmodified report on the financial statements of the Company. 2. These unaudited financial results of the Company have been prepared in accordance with the Accounting Standards generally accepted in India (GAAP) as prescribed under Section 133 of the Companies Act 2013. 3. The Company is engaged in the business of providing executive search and placement technology led recruitment services, which in the context of Accounting Standard 17 on Segment Reporting constitutes a single reportable segment. The analysis of geographical segments is based on the areas in which operations are carried out. Particulars Six month ended 30th Sept 2024 Six month ended 31st Mar 2024 Six month ended 30th Sept 2023 Year ended 31st Mar 2024 In India Outside India In India Outside India In India Outside India In India Outside India Revenue from rendering of services 2,810.10 1,106.31 2,655.85 1,194.14 1,951.71 930.54 4,607.56 2,124.68 Carrying amount of segment assets 2,038.17 57.17 1,959.47 46.27 974.42 4.13 1,959.47 46.27 Addition to PPE and intangible assets 130.76 16.83 1,046.48 44.29 85.56 1.51 1,132.04 45.74 4. The Company has offered through Initial Public Offer (IPO) 61,30,000 equity shares of face value INR 5 each at an issue price of INR 124 per share. The issue comprised of fresh issue of 53,34,000 shares aggregating to INR 6614.16 lacs and remaining 7,96,000 shares comprised of Offer for sale aggregating to INR 987.04 lacs. Pursuant to IPO, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE Emerge) on 24th January, 2025. The issue was made in accordance with applicable regulations and guidelines. 5. Figures of last half year of previous year ended March 31, 2024 are the balancing figures between the audited figures of year ended on March 31, 2024 and half year ended on September 30, 2023. 6. Previous period figures have been regrouped / rearranged / restated to make them comparable with those of the current period. Other Expenses 76985000.00 89562000.00 614048000.00 703610000.00 0.00 60937000.00 4174000.00 647000.00 65758000.00 10126000.00 547000.00 6699000.00 39493000.00 62162000.00 119027000.00 888395000.00 199429000.00 6044000.00 4061000.00 209534000.00 0.00 40878000.00 7626000.00 258038000.00 116452000.00 0.00 188083000.00 240273000.00 53000000.00 7761000.00 24788000.00 630357000.00 888395000.00 0.00 9888000.00 0.00 0.00 0.00 1296000.00 0.00 0.00 -92000.00 0.00 11092000.00 0.00 -267000.00 -11567000.00 556000.00 -41621000.00 11518000.00 -41381000.00 -30289000.00 57276000.00 0.00 0.00 0.00 21328000.00 2001000.00 37949000.00 0.00 0.00 37949000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14787000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3088000.00 0.00 -9689000.00 0.00 -21388000.00 0.00 0.00 -21388000.00 95041000.00 0.00 0.00 0.00 4740000.00 3178000.00 0.00 0.00 -14816000.00 72307000.00 0.00 0.00 72307000.00 88868000.00 0.00 88868000.00 151405000.00 240273000.00