Interim report
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EMI) To, Listing Manager, The National Stock Exchange of India Ltd., (Through NEAPS) Symbol: EMIL ELECTRONICS The Secretary, BSE Limited, (Through BSE Listing Centre) Scrip Code: 543626 Series: EQ ISIN: INE02YR01019 Dear Sir/Madam, Sub: Outcome of the Board Meeting dated 10" November 2025. Pursuant to Regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform you that the Board of Directors of the Company, at their meeting held on 10™ November 2025, has inter-alia approved the Un- Audited (Standalone and Consolidated) Financial Results of the Company for the Second Quarter and First Half Year ended on 30™ September 2025. Please find enclosed a copy of the Un-Audited (Standalone and Consolidated) Financial Results dated 10" November 2025 and the Limited Review report issued by the Company's Statutory Auditor, Walker Chandiok & Co. LLP. The Board Meeting commenced at 12:30 P.M. and concluded at 01:10 P.M. We request that you kindly take the above information on record. Thanking You, For and on behalf of Elg yo Date: 10" November 2025 Place: Hyderabad KITCHEN | EASY LECT| S’ y E fiflfl-"'c AUDIO &BEYOND STORIES KITCH=ENS Regd. Office : 6-1-91, Shop No. 10, Ground Floor, | Corporate Office : M.No. 6-3-666/A1 to 7, Zonal Office : 35 - Link Road, Lajpat Nagar IIl, Next to Telephone Bhavan, Secretariat Road, Opp. NIMS Hospital, Punjagutta Main Road, ~ New Delhi - 110024. Ph : 011-45546292 Saifabad, Hyderabad - 500004 Hyderabad - 500082. Ph : 040-23230244 ELECTRONICS MART INDIA LIMITED | CIN No.: L52605TG2018PLC126593 E-mail: communications@bajajelectronics.in = Website : www.electronicsmartindia.com
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Walker Chandiok & Co LLP Walker Chandiok & Co LLP Unit No - 1, 10th Floor, My Home Twitza, APIIC, Hyderabad Knowledge City, Raidurg (Panmaktha) Village, Serilingampally Mandal, Ranga Reddy District, Hyderabad — 500 081 Telangana T +91 40 4859 7178 F +91 40 6630 8230 Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Electronics Mart India Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results (‘the Statement’) of Electronics Mart India Limited (‘the Company’) for the quarter ended 30 September 2025 and the year to date results for the period 01 April 2025 to 30 September 2025, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (‘Listing Regulations’). The Statement, which is the responsibility of the Company’s Management and approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (‘Ind AS 34’), prescribed under Section 133 of the Companies Act, 2013 (‘the Act'), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists al and other review procedures. A review is substantially less in scope than an audit conducted in nce with the Standards on Auditing specified under Section 143(10) of the Act, and consequently, it enable us to obtain assurance that we would become aware of all significant matters that might ified in an audit. Accordingly, we do not express an audit opinion. Chartered Accountants Walker Chandiok & Co LLP is registered with limited liabilty with identifcation Ofices in Bengaluru, Chandigah, Chennai, Defradun, Gurugram, Hyderabad, Kochi, Kokata, Mumbai, New Delh, Noida and Pune number AAC-2085 and has its registered office at L-41, Connaught Circus, Outer Circle, New Delhi, 110001, India
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Walker Chandiok & Co LLP 4. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under Section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 Membership No. 096537 UDIN: 25096537BMOFVB9032 Hyderabad 10 November 2025 Chartered Accountants Walker Chandiok & Co LLP is registared with lmited labilty with identifcation Offces in Bengatur, Chandga, Chem, Detradun, Gurugram, Hyderabad, Kochi Kok, Mumbai New Deli Noida and Pune number AAC-2085 and has ts registered office at L41, Connaught Circus, Outer Circle, New Delh, 110001, India
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Electronics Mart India Limited Regd Office: D. No: 6-1-91, Shop No. 10, Ground Floos, Telephone Bhavan, Secrctariat Road, Saifabad, Hyderabad, Telangana — 500 004 Corporate Office: M. No. 6-3-666/A1 To 7 - 3rd and 4th floor, Opp. NIMS Hospital, Panjagutta Main Road, Hyderabad, Telanguna — 500 082 Corporate Identity NumberL52605TG2018PLC126593; Tel Nos 040-2324 2512; E-mail LD: communications@bajajelectronics.in; Website:www electronicsmartindia. com STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30 SEPTEMBER 2025 (Amounts in millions of 2 unless otherwise stated) ST Particulars Quarter ended Half Year ended Year ended No. 30092025 30.06.2025 30092024 | 30.09.2025 | 30.09202¢ | 31032025 (Unaudited) | (Unaudited) | (Unaudited) [(Unaudited)|(Unaudited)| (Audited) 1 [Revenue from operations 15,909.74 17,393.90 1335430 [ 3330364 [ 3262103 6731306 2 [Other income 1662 1260 377 292 4548 9107 [Total Income (1+2) 15,926.36 17,406.50 1337807 | 33,33286 | 32,6651 6740415 3 [Expenses @) Purchases of stock-in-trade 15,6192 12,603.23 1386332 28215 2779313 6007306 (B) Changes in inventories of stock-in-trade (1,94049) 225808 (2,455.50) 31759 117.61) (2.73494) (©) Employee benefits expense 39200 37304 28279 76504 61386 133093 (@) Finance costs 385.08 37413 2472 75921 51027 147521 () Depreciation and amortisation expense: 38358 36827 3 75185 61473 126691 (0 Other expenses 102988 103876 83939 | 208861| 191036 413218 Total Expenses 15,86197 17,03551 1306797 | 3289748 | 3132474 65,2335 4 [Profit before exceptional items and tax (1+2-3) 6439 37099 31010 43538 | 134177 2,16078 5 [Add/(Less): Exceptional items (Refer Note 5 & 6) 15192 ®1.72) - 7020 - - 6 [Profit before tax (4-5) 21631 28927 31040 50558 | 134177 2,160.78 7 [Tax expense: (@) Current tax 7600 10814 9377 18414 40292 64038 () Deferred tax charge/ (credit) (21.15) (3333 (1784 (56.48) (6449) (8481) 8 [Profit for the period/year (6-7) 6146 21646 pxy 37792 L0034 160521 9 [Other comprehensive income/(loss) - Remeasuremeat gain,/(loss) on the defined benefit ©67) ©0.66) 351 (133 701 (266) plans, net of income taxes 10 [Total comprehensive income for the period /year (8+9) 60.79 215,80 25768 37659 | 101035 160255 11 [Paid-up equity share capital 384749 384749 34749 asaTao | 38474 384749 (Face value of 210/- each) 12 [Other equity 11,3413 13 [Farmings per share (EPS) (Refer Note 8) (Face value of 210/ cach) - Basic (in absolute 2 terms) 042 056 06t 098 261 417 - Diluted (i absolute terms) 042 056 061 098 261 417 See accompanying notes to the staadalone financial esult Hyderabad :\ \Ph:040 23230264/ &
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Statement of Standalone Assets and Liabilities (Amount in millions of ¥ unless otherwise stated) SI. Particulars Asat No. 30.09.2025 31.03.2025 (Unaudited) (Audited) A |ASSETS 1|Non-current assets (3) Property, plant and equipment 9,873.65 9,050.85 (b) Right-of-use assets 9,127.63 850551 (¢) Capital work-in-progress 150.84 30359 (d) Tntangible assets 2410 26.65 (¢) Financial assets i) Investments 110 110 i) Other financial asscts 652.28 638.63 (f) Deferred tax assets (net) 458.46 401.98 (8) Non-current tax assets (net) 15220 215 (h) Other non-current assets 445,65 453.50 [ Total non-current assets 20,885.91 19,409.96 2[Current assets (a) Inventorics 1198425 12,301.84 (b) Financial assets i) Trade receivables 73713 ii) Cash and cash equivalents 241.89 i) Loans 19.90 Vi) Other financial assets 9218 (¢) Other current asscts 281363 Total current assets 15,888.98 16,955.44 [ Total Assets 36,774.89 36,365.40 B [EQUITY AND LIABILITIES 1|Equity (a) Equity share capital 3,847.49 3,847.49 (b) Other equity 11,717.92 11,341.33 Total Equity 15,565.41 15,188.82 2[Non current liabilities (3) Financial liabilities i) Borrowings 216212 2,055.40 ) Lease liabilitics 10,082.92 9,330.48 (®) Provisions 734 1712 Total non current liabilities 12,252.38 11,403.00 3|Current liabilities (3) Financial liabilitics i) Borrowings 6,757.99 7,784.45 i) Lease liabilities 63045 504.13 iii) Trade Payables (3) total outstanding dues of micro and small enterpriscs 3255 716 (b) total outstanding dues other than (i) (a) above 73133 555.39 iv) Other financial liabilitics 238.27 229.25 (b) Other current labilities 479.04 528.24 (¢) Provisions 3483 232 (d) Current tax liabilities (net) 5264 5264 Total current liabilities 8,957.10 9,773.58 [ Total Equity and Liabilities 36,774.89 36,365.40
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Standalone Statement of Cash Flows for the half year ended 30 September 2025 (Amount in millions of ¥ unless otherwise stated) Particulars For the half year ended 30092025 | 30.09.2024 (Unaudited) | (Unaudited) Cash flows from operating activities [Profit before tax 505.58 1,341.77 [ Adjustments to reconcile profit before tax to net cash flows Depreciation and amortisation expense 751.85 61473 Bad debts written-off 005 16.00 Loss of Stock due to fire accident 8172 - Gain on de-recognition of lease assets (5.68) (1.03) PPE written off - 616 Gain on account of sale of 1Q retail stores (76.65) - Interest expense 73547 49296 Interest income (21.14) (30.74) Operating cash flows before changes in working capital 1,971.20 2,439.85 |Adjustment for changes in working capital: Increase in loans (3.21) (1.53) Decrease in other assets 758.85 1,347.80 Decrease/(Increase) in inventories 235.87 (117.61) Decrease in trade receivables 502 21179 Decrease/(Increase) in other financial asscts (4293) (104.97) Increase in trade payables 201.33 48.81 Increase/(Decrease) in financial liabilities (55.24) 2438 Increase in other cusrent liabilties and provisions (46.47) (269.24) 1,053.22 1139.44 Cash generated from operations 302442 357929 Income taxes paid, net (309.52) (377.57) Net cash generated from operating activities 2,714.90 320072 Cash flows from investing activities Purchase of property, plant and equipment, including intangible assets (819.65) (1,206.17) Proceeds from sale of IQ retail stores 65.00 - Payment towards right-of- s @9.78) (46.16) Movement in other bank balances (3.28) 0.95) Interest income received 270 2575 [Net cash used in investing activities (835.01) (1,227.53) Cash flows from financing activities Proceds from long-term borrowings 28726 547.08 Repayment of long-term borrowings (184.05) (142.47) Proceeds from/ (Repayment of) short-term borrowings, net (1,022.95) (1,89857) Payment of lease liability (232.18) (203.60) Interest paid (782.13) (645.79) [Net cash (used in)/ generated from financing activities (1,934.05) (2,343.35)| [Net decrease in cash and cash equivalents (54.16) (369.16) Cash and cash equivalents at the beginning of the year 296.05 836.70 Cash and cash equivalents at the end of the period 241.89 467.54 Components of cash and cash equivalents at end of the period Cash on hand. 148.85 109.02 Balances with banks 93.04 56.42 Deposits with original maturity of less than 3 months z 30210 Total cash and cash equivalents 241.89 46754 Hyderabad Ph:040 23230244 ) 2 ) % %, %, < v\‘v.fi L
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Notes: 1 The unaudited standalone financial results for the quarter ended 30 September 2025 and year to date results for the period 1 April 2025 to 30 September 2025 were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their mectings held on 10 November 2025, 2 The unaudited standalone financial results for the quarter ended 30 September 2025 and year to date results for the period 1 Apsil 2025 to 30 September 2025 presented were subjected to 2 "Limited Review" by the Sttutory Auditors of the Company. An unqualified report was issued by them thercon. 3 These unaudited standalone financial results have been prepared in accordance with the recognition and measurement principles laid down in_ Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 (the Act) read with the relevant rules issued thereunder, other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). 4 The Company operates in a single reportable segment viz retail and wholesale sales of consumer durable and clectronics products through its retail stores and online platforms. The Chicf Operating Decision Maker (CODM) reviews the results as a whole when making decisions about allocating resources and assessing performance of the Company. 5 On 29 May 2025, a fire incident occurred at one of the Company’s godowns, resulting in significant damage to inventory valued at ¥ 81.72 million. The Company lodged an insurance claim for the full amount and recorded the loss as an exceptional item in the previous quarter. In the current quarter, the Company received full and final settlement for 2 75.27 million against the claim, which is recognised as an exceptional item in the Statement of Profit and Loss. 6 The Company, during the quarter, transfeered its four "IQ" retail stores located in the states of Telangana and Andhra Pradesh, along with the related trademarks and certain immovable assets but excluding inventory, for a total consideration of 380 millions. The gain on disposal of such assets of 376.65 million has been recognized as an exceptional item in the Statement of Profit and Loss. 7 From the previous quarter, the Company reclassified sell-out scheme incentives and cash discounts received from suppliers from “Revenue from operations - Other operating income’ to reduction from “Purchases of Stock in Trade’ in the Sandalone Profit and Loss Statement and receivables pertaining to such incentives and discounts from ‘trade reccivables” to ‘other non-financial current assets” in the Standalone Balance Sheet in accordance with the applicable accounting standards, since such incentives and discounts are directly associated with inventory purchases and are not in exchange for any distinct goods or services by the Company to the such suppliers. The consequent adjustments made to the comparative financial information are not considered materil to these financial results 8 The EPS for the quarters and half year are not annualized. By Order of the Board For Elect ndia Limited Pavan Kumar Bajaj Place : Hydesabad Chairman & Managing Director Date : 10 November 2025 DIN: 07899635
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Walker Chandiok & Co LLP Walker Chandiok & Co LLP Unit No — 1, 10th Floor, My Home Twitza, APIIC, Hyderabad Knowledge City, Raidurg (Panmaktha) Village, Serilingampally Mandal, Ranga Reddy District, Hyderabad — 500 081 Telangana T +91 40 4859 7178 F +91 40 6630 8230 Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Electronics Mart India Limited 1. We have reviewed the accompanying statement of unaudited consolidated financial results (‘the Statement') of Electronics Mart India Limited (‘the Holding Company’) and its subsidiaries i.e. Cloudnine Retail Private Limited and EMIL CSR Foundation (the Holding Company and its subsidiaries together referred to as 'the Group’) for the quarter ended 30 September 2025 and the consolidated year to date results for the period 1 April 2025 to 30 September 2025, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (‘Listing Regulations’). 2. This Statement, which is the responsibility of the Holding Company’s Management and approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (‘Ind AS 34’), prescribed under Section 133 of the Companies Act, 2013 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under Section 143(10) of the Act, and consequently, es not enable us to obtain assurance that we would become aware of all significant matters that might 2N ‘Oflzgo entified in an audit. Accordingly, we do not express an audit opinion. o We 'g o performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of he Listing Regulations, to the extent applicable. * =/ Charered Accountants Walker Chandiok & Co LLP is registered with limited liabiity with identiication Offces in Bengaluru, Chandigarh Chenne, Dehradun, Gurugram, Hyderabad, Kochi, Kokala, Mumbai, New Delhi, Noida andPune number AAC-2085 and has its registered office at L-41, Connaught Circus, Outer Circle, New Delhi, 110001, India
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Walker Chandiok & CoLLP 4. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under Section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 be Hemant Maheshwari Partner Membership No. 096537 UDIN: 25096537BMOFVA9742 Hyderabad 10 November 2025 ‘Chartered Accountants Walker Chandiok & Co LLP is registered with limited liabilty with idenfication Offces in Bengalur, Chandigarh, Chennsi, Detradun, Gurugram, Hyderabad, Kochi, Kokkata, Mumba, New Delhi Noida and Pune ~ number AAG-2085 and has Its registered office at L41, Connaugnt Circus, Outer Circle, New Delhi, 110001, India
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Electronics Mart India Limited Regd.Office: D. No.: 6-1-91, Shop No. 10, Ground Floor, Telephone Bhavan, Secretariat Road, Saifabad, Hyderabad, Telangana — 500 004 Corporate Office: M. No. 6:3-666/A1 To 7 - 3ed and 4th floor, Opp. NIMS Hospital, Panjagutta Main Road, Hyderabad, Telangana — 500 082 Corporate Identity NumberlL52605 TG2018PLC126593; Tel Nos 040-2324 2512; E-mail LD: communications@bajajelectronics in; Website:www.electronicsmartindia com STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30 SEPTEMBER 2025 (Amounts in millions of € unless otherwise stated) EX Particulars Quarter ended Half Year ended Year ended No. 30.09.2025 30.06.2025 30.09.2024 30.09.2025 30.09.204 31.03.2025 (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) (Audited) 1 |Revenue from operations 1590974 17,393.90 13,35430 33,303.64 32,621.03 6731306 2 [Otherincome 1670 1261 2385 23 4561 9140 [Total Income (1+2) 1592644 740651 BI85 33,332.95 32,666.64 67,404.46 3 |Expenses (2) Purchases of stock-in-trade 1561192 12,6032 13,86332 2821515 27,793.13 6007306 () Changes in inventories of stock-in-trade (1.940.49)| 225808 (2:435.50)| 317,59 a17.61) @73494) () Employec benefits expense 39200 28279 765,04 61386 133093 (@ Finance costs 385.08 2472 75921 51027 117521 () Depreciation and amortisation expense 38371 31327 751.98 61473 1,266.91 () Other expenses 102987 83952 208893 191063 413286 Total Expenses 15,862.09 13,068.2 32,897.90 31,325.01 65,244.05 4 [Profit before exceptional items and tax (1+2-3) 6435 37070 31003 435.05 1341.63 2,16043 5 |Add/(Less): Exceptional items (Refer Note 5 & 6) 15192 (81.72) - 70.20 - - 6 [Profit before tax (4-5) 21627 288.98 31003 505.25 1,341.63 2,16043 7 |Tax expense (3) Current tax 7600 10814 9.7 18414 0292 64038 (1) Deferred tax charge/ (credit) @115 6533 (7.84) 66.49) (©449) ©481) 8 |Profi for the period (6-7) 16142 26.17 24.10 37759 1,003.20 1,604.86 9 |Other Comprehensive income/(loss) |-Remeasurement gain/(loss) on the defined benefit plans, net of] ©067) 0.66) 351 (1.39) 701 ©o66) income taxes 10 [Total Comprehensive Income for the period (8+9) 160.75 215,51 23761 376.26 101021 1,60220 11 [Paid-up Equity Share Capital 384749 384749 384749 384749 384749 384749 (Face value of 210/ each) 12 [Other equity 1134008 13 [Eamings per shace (EPS) (Refer Note 8) (Face value of 210/- cach) - Basic (i absolute 2 tecms) 042 056 061 098 261 417 - Diluted (in absolute ¥ terms) 042 056 061 098 261 417 Sce accompanying notes to the consolidated financial results
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Statement of Consolidated Assets and Liabilities (Amount in millions of ¥ unless otherwise stated) S1 Particulars As at No. 30092025 || 31.03.2025 (Unaudited) | | (Audited) A |AsSETS 1|Non-current assets (@) Property, plant and cquipment 9,873.65 9,050.85 (b) Right-of-use assets 9,127.63 850551 (9) Capital work-in-progress 150.84 30359 () Intangible assets 2410 26.65 (¢) Financial assets - Other financial assets 65291 639.26 (f) Deferred tax assets (net) 458.46 40198 () Non-current tax assets (net) 15221 216 () Other non-current asscts 445.65 453.50 [ Total non-current assets 2088545 19,409.50 2|Current assets (@) Inventories 11,984.25 12,301.84 (b) Financial assets i) Trade reccivables 73713 i) Cash and cash equivalents 25226 iii) Loans 19.90 vi) Other financial assets 9234 (¢) Other current assets 281230 3,571.60 Total current assets 15,898.18 16,963.89 Total Assets 36,783.63 36,373.39 B [EQUITY AND LIABILITIES y share capital 3,847.49 3,847.49 (b) Other equity 11,716.34 11,340.08 Total Equity 15,563.83 15,187.57 2|Non current liabilities (@) Financial liabilities i) Borrowings 216212 2,055.40 i) Lease liabilitics 10,08292 9,330.48 (b) Provisions 734 1712 [ Total non current liabilities 1225238 T1,403.00 3|Current liabilities (a) Financial labilities i) Borrowings 6,757.99 7,784.45 i) Lease liabilities 630.45 594.13 iii) Trade payables (a) total outstanding dues of micro and small enterpriscs 3255 716 () total outstanding dues other than (i) (a) above 73177 555.79 iv) Other financial liabilitics 23827 22925 (b) Other current libilities 488.92 537.08 (¢) Provisions 3483 2232 (d) Current tax liabilitics (net) 52.64 5264 Total current liabilitics 896742 9,78282 [Total Equity and Liabilities 36,783.63 36,373.39
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Consolidated Statement of Cash Flows for the the half year ended 30 September 2025 (Amount in millions of ¥ unless otherwise stated) Particulars For the half year ended 30.09.2025 | 30.09.2024 (Unaudited) | (Unaudited) Cash flows from operating activities Profit before tax 505.25 134163 Adjustments to reconcile profit before tax to net cash flows: Depreciation and amortisation expense 751.98 61473 Bad debts written-off 005 16.00 Loss of Stock due to fire accident 8172 - PPE written off - 616 Gain on de-recognition of lease as (5.68) (1.03) Gain on account of sale of 1Q retail stores (76.65) - Interest expense 735.47 49296 Interest income (21.23) (30.87) Operating cash flows before changes in working capital 1,97091 2,439.58 (Adjustment for changes in working capital: Increase in loans (321) (153) Decrease in other assets 759.30 1,348.09 Decrease/ (Increase) in inventories 235.87 (117.61) Decrease in trade receivables 502 21176 Decrease/(Increase) in other financial (4293) (10497) Increase in trade payables 20157 4878 Increase/(Decrease) in financial liabilities (55.24) 2438 Increase in other current liabilitics and provisions (45.56) (26750 1,054.62 1,141.40 Cash generated from operations 3,025.53 3,580.98 Income taxes paid (309.52) (377.43) Net cash generated from operating activities 2,716.01 3,203.55 Cash flows from investing activities Purchase of property, plant and cquipment, including intangible assets (819.69)] (1,20617) Proceeds from sale of IQ retail stores 65.00 - Payment towards right-of-use asscts 79.78) (46.16) Movement in bank deposits (3.28) 0.95) Interest income received 270 2590 [Net cash used in investing activities @®35.00] _ (1,227.38) Cash flows from financing activities Repayment of long-term borrowings (184.05) (142.47) Procceds from long-term borrowings 287.26 547.08 Proceeds from/ (Repayment of) short-term borrowings, net (1,022.95) (1,898.57) Payment of lease liability (23218) (203.60) Interest paid (82.13) (645.77) Net cash (used in)/generated from financing activities 1,934.05)] (2,343.33) Net decrease in cash and cash equivalents (53.05)| (367.16) Cash and cash equivalents at the beginning of the year 30531 85474 Cash and cash equivalents at the end of the period 252.26 487.58 Components of cash and cash equivalents at the end of the period Cash on hand 150.72 113.06 Balances with banks 93.04 56.42 Deposits with maturity less than 3 months 850 318.10 Total cash and cash equivalents 252.26 48758 4 o\ Hyderabad | - y Ph:040 23230245,
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Notes: 1 The unaudited consolidated financial results for the quarter ended 30 September 2025 and year to date results for the period 1 April 2025 to 30 September 2025 were reviewed by the Audit Committee and approved by the Board of Directors of the Holding Company at their mectings held on 10 November 2025, 2 The unaudited consolidated financial results for the quarter ended 30 Scptember 2025 and year to date results for the period 1 April 2025 to 30 September 2025 presented were subjected to a "Limited Review" by the Statutory Auditors of the Holding Company. An unqualified report was issucd by them thereon, 3 These unaudited consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companics Act, 2013 (the Act) read with the relevant rules issued thereunder, other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). 4 The Group operates in a single reportable segment viz retail and wholesale sales of consumer durable and electronics products through its retail stores and online platforms. The Chief Operating Decision Maker (CODM) reviews the results as a whole when making decisions about allocating resources and assessing performance of the Group. 5 On 29 May 2025, a fire incident occurred at one of the Company’s godowns, resulting in significant damage to inventory valued at ¥ 81.72 million. The Company lodged an insurance claim for the full amount and recorded the loss as an exceptional item in the previous quarter. In the current quarter, the Company received full and final settlement for X 75.27 million against the claim, which is recognised a5 an exceptional item in the Statement of Profit and Loss. 6 The Company, during the quarter, transferred its four "IQ" retail stores located in the states of Telangana and Andhra Pradesh, along with the related trademarks and certain immovable assets but excluding inventory, for a total consideration of 280 millions. The gain on disposal of such assets of 76,65 million has been recognized as an exceptional item in the Statement of Profit and Loss. 7 From the previous period, the Company has reclassificd sell-out scheme incentives and cash discounts received from suppliers from ‘Revenue from operations - Other operating income’ to reduction from ‘Purchases of Stock in Trade” in the Consolidated Profit and Loss Statement and receivables pertaining to such incentives and discounts from ‘trade reccivables’ to ‘other non-financial current assets” in the Consolidated Balance Sheet in accordance with the applicable accounting standards, since such incentives and discqunts are directly associated with inventory purchases and are not in exchange for any distinct goods or services by the Company to the such suppliers. The consequent adjustments made to the comparative financial information are not considered material to these financial results. 8 EPS for the quarters and half years are not annualized. By Order of the Board For Elegteonivs Mart India Limited v Hyderabad \ PN:040 23230244 Pavan Kumar Bajhj Place : Hyderabad Chairman & Managing Director Date : 10 November 2025 DIN: 07899635