Financial Results – Ind-AS |
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) |
| A | Date of start of reporting period | 01-01-2023 | 01-04-2022 |
| B | Date of end of reporting period | 31-03-2023 | 31-03-2023 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| Part I | Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column. |
| 23 | Total Comprehensive Income for the period | 40.963 | 147.694 |
| 24 | Total profit or loss, attributable to |
| Profit or loss, attributable to owners of parent | | |
| Total profit or loss, attributable to non-controlling interests | | |
| 25 | Total Comprehensive income for the period attributable to |
| Comprehensive income for the period attributable to owners of parent | 0 | 0 |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0 | 0 |
| 26 | Details of equity share capital |
| Paid-up equity share capital | 404 | 404 |
| Face value of equity share capital | 10 | 10 |
| 27 | Details of debt securities |
| 28 | Reserves excluding revaluation reserve | | 1604.658 |
| 29 | Earnings per share |
| i | Earnings per equity share for continuing operations |
| Basic earnings (loss) per share from continuing operations | 0.967 | 3.609 |
| Diluted earnings (loss) per share from continuing operations | 0.967 | 3.609 |
| ii | Earnings per equity share for discontinued operations |
| Basic earnings (loss) per share from discontinued operations | 0 | 0 |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 |
| ii | Earnings per equity share |
| Basic earnings (loss) per share from continuing and discontinued operations | 0.967 | 3.609 |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.967 | 3.609 |
| 30 | Debt equity ratio | | |
| 31 | Debt service coverage ratio | | |
| 32 | Interest service coverage ratio | | |
| 33 | Disclosure of notes on financial results | |
Statement of Asset and Liabilities |
| Particulars | Current year ended (dd-mm-yyyy) |
| Date of start of reporting period | 01-04-2022 |
| Date of end of reporting period | 31-03-2023 |
| Whether results are audited or unaudited | Audited |
| Nature of report standalone or consolidated | Standalone |
| Assets |
| 1 | Non-current assets |
| Property, plant and equipment | 1443.197 |
| Capital work-in-progress | |
| Investment property | |
| Goodwill | 0 |
| Other intangible assets | 0 |
| Intangible assets under development | |
| Biological assets other than bearer plants | |
| Investments accounted for using equity method | |
| Non-current financial assets |
| Non-current investments | 0 |
| Trade receivables, non-current | |
| Loans, non-current | 0 |
| Other non-current financial assets | 19.246 |
| Total non-current financial assets | 19.246 |
| Deferred tax assets (net) | |
| Other non-current assets | |
| Total non-current assets | 1462.443 |
| 2 | Current assets |
| Inventories | 1595.2323294 |
| Current financial asset |
| Current investments | 0 |
| Trade receivables, current | 748.203 |
| Cash and cash equivalents | 17.307 |
| Bank balance other than cash and cash equivalents | 10.398 |
| Loans, current | 0 |
| Other current financial assets | |
| Total current financial assets | 775.908 |
| Current tax assets (net) | |
| Other current assets | 166.484 |
| Total current assets | 2537.6243294 |
Statement of Asset and Liabilities |
| Particulars | Current year ended (dd-mm-yyyy) |
| Date of start of reporting period | 01-04-2022 |
| Date of end of reporting period | 31-03-2023 |
| Whether results are audited or unaudited | Audited |
| Nature of report standalone or consolidated | Standalone |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 4000.0673294 |
| Equity and liabilities |
| Equity |
| Equity attributable to owners of parent |
| Equity share capital | 404 |
| Other equity | 1604.658 |
| Total equity attributable to owners of parent | 2008.658 |
| Non controlling interest | |
| Total equity | 2008.658 |
| Liabilities |
| Non-current liabilities |
| Non-current financial liabilities |
| Borrowings, non-current | 557.702 |
| Trade payables, non-current | |
| Other non-current financial liabilities | |
| Total non-current financial liabilities | 557.702 |
| Provisions, non-current | 15.401 |
| Deferred tax liabilities (net) | 61.641 |
| Deferred government grants, Non-current | |
| Other non-current liabilities | |
| Total non-current liabilities | 634.744 |
| Current liabilities |
| Current financial liabilities |
| Borrowings, current | 939.592 |
| Trade payables, current | 353.156 |
| Other current financial liabilities | 10.398 |
| Total current financial liabilities | 1303.146 |
| Other current liabilities | 39.389 |
| Provisions, current | 10.388 |
| Current tax liabilities (Net) | 3.742 |
| Deferred government grants, Current | |
| Total current liabilities | 1356.665 |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | |
| Total liabilities | 1991.409 |
| Total equity and liabilites | 4000.067 |
| Disclosure of notes on assets and liabilities | |
Cash flow statement, indirect |
| Particulars | Year ended (dd-mm-yyyy) |
| A | Date of start of reporting period | 01-04-2022 |
| B | Date of end of reporting period | 31-03-2023 |
| C | Whether results are audited or unaudited | Audited |
| D | Nature of report standalone or consolidated | Standalone |
| Part I | Blue color marked fields are non-mandatory. |
| Statement of cash flows | |
| Cash flows from used in operating activities | |
| Profit before tax | 195.143 |
| Adjustments for reconcile profit (loss) | |
| Adjustments for finance costs | 155.309 |
| Adjustments for decrease (increase) in inventories | 36.315 |
| Adjustments for decrease (increase) in trade receivables, current | 499.774 |
| Adjustments for decrease (increase) in trade receivables, non-current | 0 |
| Adjustments for decrease (increase) in other current assets | 24.383 |
| Adjustments for decrease (increase) in other non-current assets | 0 |
| Adjustments for other financial assets, non-current | 0.21 |
| Adjustments for other financial assets, current | 0 |
| Adjustments for other bank balances | 0 |
| Adjustments for increase (decrease) in trade payables, current | -392.628 |
| Adjustments for increase (decrease) in trade payables, non-current | 0 |
| Adjustments for increase (decrease) in other current liabilities | -10.036 |
| Adjustments for increase (decrease) in other non-current liabilities | 0 |
| Adjustments for depreciation and amortisation expense | 103.898 |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 |
| Adjustments for provisions, current | 5.223 |
| Adjustments for provisions, non-current | 0 |
| Adjustments for other financial liabilities, current | 0 |
| Adjustments for other financial liabilities, non-current | 0 |
| Adjustments for unrealised foreign exchange losses gains | 0 |
| Adjustments for dividend income | 0 |
| Adjustments for interest income | 0.582 |
| Adjustments for share-based payments | 0 |
| Adjustments for fair value losses (gains) | 0 |
| Adjustments for undistributed profits of associates | 0 |
| Other adjustments for which cash effects are investing or financing cash flow | 0 |
| Other adjustments to reconcile profit (loss) | 0 |
| Other adjustments for non-cash items | 0 |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0 |
| Total adjustments for reconcile profit (loss) | 421.866 |
| Net cash flows from (used in) operations | 617.009 |
| Dividends received | 0 |
| Interest paid | 0 |
| Interest received | 0 |
| Income taxes paid (refund) | 41.758 |
| Other inflows (outflows) of cash | -0.014 |
| Net cash flows from (used in) operating activities | 575.237 |
| Cash flows from used in investing activities | |
| Cash flows from losing control of subsidiaries or other businesses | 0 |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0 |
| Other cash receipts from sales of equity or debt instruments of other entities | 0 |
| Other cash payments to acquire equity or debt instruments of other entities | 0 |
| Other cash receipts from sales of interests in joint ventures | 0 |
| Other cash payments to acquire interests in joint ventures | 0 |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0 |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0 |
| Proceeds from sales of property, plant and equipment | 1.5 |
| Purchase of property, plant and equipment | 177.555 |
| Proceeds from sales of investment property | 0 |
| Purchase of investment property | 0 |
| Proceeds from sales of intangible assets | 0 |
| Purchase of intangible assets | 0 |
| Proceeds from sales of intangible assets under development | 0 |
| Purchase of intangible assets under development | 0 |
| Proceeds from sales of goodwill | 0 |
| Purchase of goodwill | 0 |
| Proceeds from biological assets other than bearer plants | 0 |
| Purchase of biological assets other than bearer plants | 0 |
| Proceeds from government grants | 0 |
| Proceeds from sales of other long-term assets | 0 |
| Purchase of other long-term assets | 0 |
| Cash advances and loans made to other parties | 0 |
| Cash receipts from repayment of advances and loans made to other parties | 0 |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0 |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0 |
| Dividends received | 0 |
| Interest received | 0.582 |
| Income taxes paid (refund) | 0 |
| Other inflows (outflows) of cash | 0 |
| Net cash flows from (used in) investing activities | -175.473 |
| Cash flows from used in financing activities | |
| Proceeds from changes in ownership interests in subsidiaries | 0 |
| Payments from changes in ownership interests in subsidiaries | 0 |
| Proceeds from issuing shares | 0 |
| Proceeds from issuing other equity instruments | 0 |
| Payments to acquire or redeem entity's shares | 0 |
| Payments of other equity instruments | 0 |
| Proceeds from exercise of stock options | 0 |
| Proceeds from issuing debentures notes bonds etc | 0 |
| Proceeds from borrowings | 0 |
| Repayments of borrowings | 255.54 |
| Payments of finance lease liabilities | 0 |
| Payments of lease liabilities | 0 |
| Dividends paid | 0 |
| Interest paid | 155.298 |
| Income taxes paid (refund) | 0 |
| Other inflows (outflows) of cash | 8.519 |
| Net cash flows from (used in) financing activities | -402.319 |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | -2.555 |
| Effect of exchange rate changes on cash and cash equivalents | |
| Effect of exchange rate changes on cash and cash equivalents | 0 |
| Net increase (decrease) in cash and cash equivalents | -2.555 |
| Cash and cash equivalents cash flow statement at beginning of period | 19.863 |
| Cash and cash equivalents cash flow statement at end of period | 17.308 |