General information about company

Scrip code*511628
NSE Symbol*NOTLISTED
MSEI Symbol*NOTLISTED
ISIN*INE417D01020
Name of companyFEDDERS HOLDING LIMITED (FORMERLY KNOWN AS IM+ CAPITALS LIMITED)
Type of companyMain Board
Class of securityEquity
Date of start of financial year01-04-2024
Date of end of financial year31-03-2025
Date of board meeting when results were approved30-05-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange24-05-2025
Description of presentation currencyINR
Level of roundingLakhs
Reporting TypeQuarterly
Reporting QuarterFourth quarter
Nature of report standalone or consolidatedConsolidated
Whether results are audited or unaudited for the quarter endedAudited
Whether results are audited or unaudited for the Year to date for current period ended/year endedAudited
Segment ReportingSingle segment
Description of single segmentNA
Start date and time of board meeting30-05-2025 17:00
End date and time of board meeting30-05-2025 21:00
Whether cash flow statement is applicable on companyYes
Type of cash flow statementCash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualificationStatement on impact of audit qualification



Financial Results – Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-01-202501-04-2024
Date of end of reporting period31-03-202531-03-2025
Whether results are audited or unauditedAuditedAudited
Nature of report standalone or consolidatedConsolidatedConsolidated
Part IBlue 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.
1Income
Revenue from operations10931.5642517.08
Other income800.023089.36
Total income11731.5845606.44
2Expenses
(a)Cost of materials consumed954.242809.52
(b)Purchases of stock-in-trade5018.6635132.98
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade3673.88-170.15
(d)Employee benefit expense 57.480.56
(e)Finance costs185.45557
(f)Depreciation, depletion and amortisation expense116.15332.45
(g)Other Expenses
1Other Expenses1057.752958.35
Total other expenses1057.752958.35
Total expenses11063.5341700.71
3Total profit before exceptional items and tax668.053905.73
4Exceptional items 96.65-5.31
5Total profit before tax764.73900.42
6Tax expense
7Current tax-24.215.79
8Deferred tax126.6123.51
9Total tax expenses102.39129.3
10Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement00
11Net Profit Loss for the period from continuing operations662.313771.12
12Profit (loss) from discontinued operations before tax00
13Tax expense of discontinued operations00
14Net profit (loss) from discontinued operation after tax00
15Share of profit (loss) of associates and joint ventures accounted for using equity method00
16Total profit (loss) for period662.313771.12
17Other comprehensive income net of taxes88.542.01
18Total Comprehensive Income for the period750.853773.13
19Total profit or loss, attributable to
Profit or loss, attributable to owners of parent662.323771.13
Total profit or loss, attributable to non-controlling interests00
20Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent750.863773.14
Total comprehensive income for the period attributable to owners of parent non-controlling interests00
21Details of equity share capital
Paid-up equity share capital14831483
Face value of equity share capital11
22Reserves excluding revaluation reserve0
23Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations0.452.54
Diluted earnings (loss) per share from continuing operations0.452.54
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations00
Diluted earnings (loss) per share from discontinued operations00
iiiEarnings per equity share (for continuing and discontinued operations)
Basic earnings (loss) per share from continuing and discontinued operations0.452.54
Diluted earnings (loss) per share from continuing and discontinued operations0.452.54
24Debt equity ratioTextual Information( 1)
25Debt service coverage ratioTextual Information( 2)
26Interest service coverage ratioTextual Information( 3)
27Disclosure of notes on financial resultsTextual Information(4)

Statement of Asset and Liabilities

ParticularsYear ended (dd-mm-yyyy)
Date of start of reporting period01-04-2024
Date of end of reporting period31-03-2025
Whether results are audited or unauditedAudited
Nature of report standalone or consolidatedConsolidated
Assets
1 Non-current assets
Property, plant and equipment10931.95
Capital work-in-progress2998.59
Investment property0
Goodwill0
Other intangible assets0
Intangible assets under development0
Biological assets other than bearer plants0
Investments accounted for using equity method0
Non-current financial assets
Non-current investments1029.73
Trade receivables, non-current0
Loans, non-current0
Other non-current financial assets1026.72
Total non-current financial assets2056.45
Deferred tax assets (net)0
Other non-current assets886.01
Total non-current assets16873
2Current assets
Inventories2477.93
Current financial asset
Current investments0
Trade receivables, current20243.85
Cash and cash equivalents43.83
Bank balance other than cash and cash equivalents7106.22
Loans, current21544.13
Other current financial assets2119.66
Total current financial assets51057.69
Current tax assets (net)0
Other current assets4307.85
Total current assets57843.47
3Non-current assets classified as held for sale367.15
4Regulatory deferral account debit balances and related deferred tax Assets0
Total assets75083.62
Total current assets57843.47
3Non-current assets classified as held for sale367.15
4Regulatory deferral account debit balances and related deferred tax Assets0
Total assets75083.62
Equity and liabilities
1Equity
Equity attributable to owners of parent
Equity share capital2037.16
Other equity60824.57
Total equity attributable to owners of parent62861.73
Non controlling interest0
Total equity62861.73
2Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current0
Trade Payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises0
Total Trade payable0
Other non-current financial liabilities31.14
Total non-current financial liabilities31.14
Provisions, non-current0.79
Deferred tax liabilities (net)1187.02
Deferred government grants, Non-current0
Other non-current liabilities0
Total non-current liabilities1218.95
Current liabilities
Current financial liabilities
Borrowings, current8024.18
Trade Payables, current
(A) Total outstanding dues of micro enterprises and small enterprises0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises599.35
Total Trade payable599.35
Other current financial liabilities296.82
Total current financial liabilities8920.35
Other current liabilities604.96
Provisions, current5.79
Current tax liabilities (Net)0
Deferred government grants, Current0
Total current liabilities9531.1
3Liabilities directly associated with assets in disposal group classified as held for sale1471.84
4Regulatory deferral account credit balances and related deferred tax liability0
Total liabilities12221.89
Total equity and liabilities75083.62
Disclosure of notes on assets and liabilitiesTextual Information(1)

Other Comprehensive Income

Date of start of reporting period01-01-202501-04-2024
Date of end of reporting period31-03-202531-03-2025
Whether results are audited or unauditedAuditedAudited
Nature of report standalone or consolidatedConsolidatedConsolidated
Other comprehensive income [Abstract]
1Amount of items that will not be reclassified to profit and loss
1Items that will not be reclassified to profit and loss88.542.01
Total Amount of items that will not be reclassified to profit and loss88.542.01
2Income tax relating to items that will not be reclassified to profit or loss 0.000.00
3Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4Income tax relating to items that will be reclassified to profit or loss
5Total Other comprehensive income88.542.01


Cash flow statement, indirect

ParticularsYear ended (dd-mm-yyyy)
Date of start of reporting period01-04-2024
Date of end of reporting period31-03-2025
Whether results are audited or unauditedAudited
Nature of report standalone or consolidatedConsolidated
Part IBlue color marked fields are non-mandatory.
1Statement of cash flows
Cash flows from used in operating activities
Profit before tax3900.42
2Adjustments for reconcile profit (loss)
Adjustments for finance costs0
Adjustments for decrease (increase) in inventories-432.43
Adjustments for decrease (increase) in trade receivables, current-5932.3
Adjustments for decrease (increase) in trade receivables, non-current0
Adjustments for decrease (increase) in other current assets-2637.24
Adjustments for decrease (increase) in other non-current assets-675.01
Adjustments for other financial assets, non-current0
Adjustments for other financial assets, current-10882.16
Adjustments for other bank balances1400.66
Adjustments for increase (decrease) in trade payables, current250.77
Adjustments for increase (decrease) in trade payables, non-current0
Adjustments for increase (decrease) in other current liabilities-6978.05
Adjustments for increase (decrease) in other non-current liabilities0
Adjustments for depreciation and amortisation expense332.45
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss0
Adjustments for provisions, current-129.24
Adjustments for provisions, non-current0
Adjustments for other financial liabilities, current0
Adjustments for other financial liabilities, non-current0
Adjustments for unrealised foreign exchange losses gains0
Adjustments for dividend income0
Adjustments for interest income2249.47
Adjustments for share-based payments0
Adjustments for fair value losses (gains)0
Adjustments for undistributed profits of associates0
Other adjustments for which cash effects are investing or financing cash flow0
Other adjustments to reconcile profit (loss)4
Other adjustments for non-cash items-25.32
Share of profit and loss from partnership firm or association of persons or limited liability partnerships0
Total adjustments for reconcile profit (loss)-27953.34
Net cash flows from (used in) operations-24052.92
Dividends received0.53
Interest paid-525.59
Interest received0
Income taxes paid (refund)32.22
Other inflows (outflows) of cash-110.69
Net cash flows from (used in) operating activities-23669.71
3Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses0
Cash flows used in obtaining control of subsidiaries or other businesses0
Other cash receipts from sales of equity or debt instruments of other entities0
Other cash payments to acquire equity or debt instruments of other entities0
Other cash receipts from sales of interests in joint ventures0
Other cash payments to acquire interests in joint ventures0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships0
Proceeds from sales of property, plant and equipment0
Purchase of property, plant and equipment4583.18
Proceeds from sales of investment property0
Purchase of investment property-62.49
Proceeds from sales of intangible assets0
Purchase of intangible assets0
Proceeds from sales of intangible assets under development0
Purchase of intangible assets under development0
Proceeds from sales of goodwill0
Purchase of goodwill0
Proceeds from biological assets other than bearer plants0
Purchase of biological assets other than bearer plants0
Proceeds from government grants0
Proceeds from sales of other long-term assets0
Purchase of other long-term assets0
Cash advances and loans made to other parties0
Cash receipts from repayment of advances and loans made to other parties0
Cash payments for future contracts, forward contracts, option contracts and swap contracts0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts0
Dividends received0.53
Interest received2249.47
Income taxes paid (refund)0
Other inflows (outflows) of cash6650
Net cash flows from (used in) investing activities4379.31
4Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries0
Payments from changes in ownership interests in subsidiaries0
Proceeds from issuing shares0
Proceeds from issuing other equity instruments17563
Payments to acquire or redeem entity's shares0
Payments of other equity instruments0
Proceeds from exercise of stock options0
Proceeds from issuing debentures notes bonds etc0
Proceeds from borrowings2251.84
Repayments of borrowings0
Payments of lease liabilities0
Dividends paid0
Interest paid0
Income taxes paid (refund)525.29
Other inflows (outflows) of cash0
Net cash flows from (used in) financing activities19289.55
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes-0.85
5Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents0
Net increase (decrease) in cash and cash equivalents-0.85
Cash and cash equivalents cash flow statement at beginning of period44.68
Cash and cash equivalents cash flow statement at end of period43.83



Details of Impact of Audit Qualification

Whether results are audited or unauditedAudited
Declaration of unmodified opinion or statement on impact of audit qualificationStatement on impact of audit qualification
Auditor's opinionQualified opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Consolidated results
Audit firm's nameWhether the firm holds a valid peer review certificate issued by Peer Review Board of ICAICertificate valid upto
1M/s. O. Aggarwal & Co.Yes31-03-2027



Financial details

Sr.ParticularsAudited Figures (as reported before adjusting for qualifications)Adjusted Figures (audited figures after adjusting for qualifications)
1Turnover / Total income45606.4545606.45
2Total Expenditure41700.741700.7
3Net Profit/(Loss)3905.743905.74
4Earnings Per Share2.542.54
5Total Assets75083.6375083.63
6Total Liabilities75083.6375083.63
7Net Worth62861.7362861.73
8Prior Period Income128.32128.32
9Prior Period Items/Expenses133.63133.63



Audit qualification

Sr.Details of Audit QualificationType of Audit QualificationFrequency of qualificationFor Audit Qualification(s) where the impact is quantified by the auditorFor Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views(i) Management's estimation on the impact of audit qualification(ii) If management is unable to estimate the impact, reasons for the sameAuditors' Comments on (i) or (ii) above
1Textual Information(1)Qualified opinionRepetitiveTextual Information(2)Textual Information(3)Textual Information(4)Textual Information(5)



Text Block

Textual Information(1)Qualified Opinion
Textual Information(2)N.A.
Textual Information(3)Not Quantified
Textual Information(4)Present Management is not able to estimate the impact
Textual Information(5)With regards to the qualification given in the audit report the management remarks is as below :

After taking over control of affairs of the Subsidiary company Fedders Electric and Engineering Limited management is putting their best efforts to make all the compliances good. Management ensures that in
future all the qualification will come to an end.

Signatories details

Name of CEO / Managing directorVishal Singhal
Name of CFOBijay Kumar Pathak
Name of audit committee chairmanNandan Mohanty
Name of statutory auditorOm Prakash Aggarwal
Name of other signatory, if any, with designation
PlaceGhaziabad
Date30-05-2025