Ref no.: EIL/SEC/2023-24/61

6 111November 2023

The Secretary	The Secretary
The Calcutta Stock Exchange Limited	BSE Limited
7 Lyons Range	Phiroze Jeejeebhoy Towers
Kolkata -700 00 I	Dalal Street, Mumbai -400 001
CSE Scrip Code: 15060 & 10015060	BSE Scrip Code: 500086
The Secretary	-
National Stock Exchange oflndia Limited
Exchange Plaza, 5th Floor,
Plot no. C/1, G Block
Bandra-Kurla Complex, Bandra (E),
Mumbai -400 051
NSE Symbol: EXIDEIND

Sub: Outcome of Board Meeting - 6th November 2023

Dear Sir/Madam,

This is in furtherance to our letter dated 29th September 2023, communicating the date of Board Meeting for consideration of Unaudited Financial Results for the quarter and six months ended 30111 September 2023.

Kindly note that the Board of Directors at its meeting held today i.e. Monday, 6 111November 2023, inter-alia, has taken the following decisions:

a. Unaudited (Standalone and Consolidated) Financial Results of the Company for the quarter and half-year ended 30th September 2023

The Unaudited Financial Results (Standalone and Consolidated) for the quarter and six months ended 30111September 2023 was approved and taken on record by the Board of Directors. The said results were reviewed by the Audit committee of directors at its meeting held earlier today. A copy of the unaudited financial results along with Limited Review Reports by the Auditors on the said financial results are enclosed.

The copy of the Press Release being issued in this regard is also attached herewith.

b. Further investment in "Exide Energy Solutions Limited", Wholly Owned Subsidiary of the Company

This is with reference to the communication made by the Company to the Exchanges on 25th March 2022 about incorporation of a wholly owned subsidiary viz., Exide Energy Solutions Limited ("EESL") and subsequent communications pertaining to investment in equity share capital of EESL towards setting up a green field multi-gigawatt Lithium-ion cell manufacturing facility in India.

In order to meet the funding requirement of EESL, out of earlier Board approved limit of Rs 1,900 crore, the Company has so far invested Rs.1,530 crore in equity share capital of EESL. The Board at its meeting held today, has decided to further invest upto Rs. I, 100 crore, in one or more tranches, aggregating total equity investment upto Rs 3,000 crore in EESL.

Details as required under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("LODR Regulations") and SEBI Circular No. SEBI/HO/CFD/CFD-PoD-1/P/CIR/2023/123 dated 13th July 2023 with respect to the above decision will be disseminated to the Exchanges as and when actual investment takes place.

The board meeting commenced at 11.50 am and concluded at 1.05 pm

This communication is also being uploaded on the website of the Company at www.exideindustries.com.

We request you to kindly take the same on record.

Thanking you. Yours faithfully, For Exide Industries Limited

JITENDRA KUMAR MOHAN LAL Digitally signed by JITENDRA KUMAR MOHAN LAL Date: 2023.11.06 13:08:12 +05'30'

Jitendra Kumar Company Secretary and President- Legal & Corporate Affairs ACS No. 11159

Encl:

Unaudited Standalone and Consolidated Financial results
Limited Review report (Standalone & Consolidated)
Advance Press Release

Exide Industries Limited, Exide House, 59E Chowringhee Road, Kolkata-700 020 Phone : (033) 2302-3400, Fax: (033) 2283-2642/37 e-mail : [email protected],www.exideindustries.com CIN: L31402WB1947PLC014919

Godrej Waterside, Unit No. 603 6th Floor, Tower 1, Plot No 5, Block - DP Sector V, Salt Lake, Kolkata – 700091 Tel: +91 33 4035 4200 Fax: +91 33 4035 4295

Limited Review Report on unaudited standalone financial results of Exide Industries Limited for the quarter ended 30 September 2023 and year to date results for the period from 1 April 2023 to 30 September 2023 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended

To the Board of Directors of Exide Industries Limited

1. We have reviewed the accompanying Statement of unaudited standalone financial results of Exide Industries Limited (hereinafter referred to as "the Company") for the quarter ended 30 September 2023 and year to date results for the period from 1 April 2023 to 30 September 2023 ("the Statement").
1. This Statement, which is the responsibility of the Company's management and approved by its 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, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). Our responsibility is to issue a report on the Statement based on our review.
1. 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 Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
1. Based on our review conducted as 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 the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms 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 B S R & Co. LLP

Chartered Accountants

Firm's Registration No.:101248W/W-100022

Jayanta Mukhopadhyay Partner Mumbai Membership No.: 055757 JAYANTA MUKHOPADHYAY Digitally signed by JAYANTA MUKHOPADHYAY Date: 2023.11.06 12:25:44 +05'30'

06 November 2023 UDIN:23055757BGYIKA1152

Registered Office:

14th Floor, Central B Wing and North C Wing, Nesco IT Park 4, Nesco Center, Western Express Highway, Goregaon (East), Mumbai - 400063

$\mathcal{L}_{\mathcal{A}}$

$\overline{\phantom{a}}$

EXIDE INDUSTRIES LIMITEDEXIDE HOUSE, 59E,CHOWRINGHEE ROAD, KOLKATA - 700020CIN : L31402WB1947PLC014919

UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED 30 SEPTEMBER 2023

Particulars	3 Months	3 Months		3 Months	Year to		Year to		Year
	ended	ended		ended	date		date		ended
	30 Sept.2023	30 Jun.2023		30 Sept.2022	30 Sept.2023		30 Sept.2022		31 Mar.2023
	(Unaudited)	(Unaudited)		(Unaudited)	(Unaudited)		(Unaudited)		(Audited)
	Rs. Crores	Rs. Crores		Rs. Crores	Rs. Crores		Rs. Crores		Rs. Crores
1. Income
a. Revenue from operations	4,106.66	4,072.61		3,730.06	8,179.27		7,636.84		14,591.93
b. Other income	39.17	19.21		35.61	58.38		67.79		132.39
Total income	4,145.83	4,091.82		3,765.67	8,237.65		7,704.63		14,724.32
2. Expenses
a. Cost of materials consumed	2,950.34	2,532.80		2,777.18	5,483.14		5,380.28		10,487.45
b. Purchases of stock in trade	2.58	2.89		3.41	5.47		8.59		14.98
c. (Increase) / decrease in inventories of finished
goods, work in progress and stock in trade	(123.75)	386.33		(190.23)	262.58		14.63		(303.76)
d. Employee benefits expense	256.06	237.26		223.72	493.32		439.18		871.96
e. Finance costs	11.53	9.78		6.43	21.31		13.01		29.53
f. Depreciation and amortisation expenses	125.89	119.38		112.09	245.27		221.27		455.78
g. Other expenses	538.31	481.15		503.19	1,019.46		994.34		1,953.29
Total expenses	3,760.96	3,769.59		3,435.79	7,530.55		7,071.30		13,509.23
3. Profit before tax	384.87	322.23		329.88	707.10		633.33		1,215.09
4. Tax expenses - Current	105.56	87.00		90.19	192.56		173.53		323.66
- Deferred	(7.69)	(6.71)		(6.58)	(14.40)		(12.85)		(12.20)
- Total	97.87	80.29		83.61	178.16		160.68		311.46
5. Net profit after tax	287.00	241.94		246.27	528.94		472.65		903.63
6. Other comprehensive income
i. Items that will not be reclassified to Statement of profit or loss	(115.72)	1,324.69		(177.49)	1,208.97		(73.24)		(330.00)
ii. Income tax relating to items that will not be reclassified to Statement of profitor loss	12.86	(151.58)		19.14	(138.72)		7.02		38.02
Total other comprehensive income	(102.86)	1,173.11		(158.35)	1,070.25		(66.22)		(291.98)
7. Total comprehensive income	184.14	1,415.05		87.92	1,599.19		406.43		611.65
8. Paid up equity share capital	85.00	85.00		85.00	85.00		85.00		85.00
(Face value Re. 1)
9. Other equity									11,124.75
10. Earnings per share (Basic & Diluted)	$Rs. 3.37$ #	Rs. 2.85	#	$\text{Rs. } 2.90 \downarrow #$	Rs. 6.22	#	Rs. 5.56	#	Rs. 10.63

Not annualised.

$\bar{\phantom{a}}$

EXIDE INDUSTRIES LIMITEDEXIDE HOUSE, 59E,CHOWRINGHEE ROAD, KOLKATA - 700020CIN : L31402WB1947PLC014919

STANDALONE STATEMENT OF ASSETS AND LIABILITIES

31 March.202330 Sept.2023(Audited)(Unaudited)Rs. CroresRs. CroresA. ASSETS1. Non-current assets2,824.512,915.80a. Property, plant and equipment100.9389.88b. Capital work-in-progress25.7420.58c. Intangible assetsd. Financial assets7,387.955,788.23i. Investments0.320.26ii. Trade receivables19.9621.77iii. Other financial assets29.560.87e. Current tax assets (net)115.98f. Deferred tax assets (net)60.7983.05g. Other non-current assets10,520.168,966.02Total - Non-current assets2. Current assets2,989.082,609.05a. Inventoriesb. Financial assets1,322.38553.12i. Investments1,274.141,316.07ii. Trade receivables68.1235.46iii. Cash and cash equivalents6.366.14iv. Bank balances other than (iii) above42.2340.80v. Other financial assets151.97211.82c. Other current assets5,541.725,085.02Total - Current assets16,061.8814,051.04TOTAL - ASSETSB. EQUITY AND LIABILITIES1. Equity85.0085.00Equity share capital11,124.7512,553.94Other equity11,209.7512,638.94Total - Equity2. Non-current liabilitiesa. Financial liabilities270.81388.54i. Lease liabilitiesii. Trade payablesTotal outstanding dues of micro and small enterprisesTotal outstanding dues of creditors other than micro and small10.0610.94enterprises3.102.78iii. Other financial liabilities58.1562.00b. Provisions7.86c. Deferred tax liabilities (net)342.12472.12Total - Non-current liabilities3. Current liabilitiesa. Financial liabilities6.819.76i. Lease liabilitiesii. Trade payables94.26127.01Total outstanding dues of micro and small enterprisesTotal outstanding dues of creditors other than micro and small1,431.681,942.66enterprises366.47356.68iii. Other financial liabilities220.85319.85b. Other current liabilities293.86280.10c. Provisions2,499.172,950.82Total - Current liabilities14,051.0416,061.88TOTAL - EQUITY AND LIABILITIES	Particulars	As at	As at

$\cdot$

EXIDE INDUSTRIES LIMITED

EXIDE HOUSE, 59E, CHOWRINGHEE ROAD, KOLKATA - 700020 CIN: L31402WB1947PLC014919

STANDALONE STATEMENT OF CASH FLOW

Particulars	Year to date	Year to date
	30 Sept.2023	30 Sept.2022
	(Unaudited)	(Unaudited)
	Rs. Crores	Rs. Crores
(A) CASH FLOW FROM OPERATING ACTIVITIES:
Net Profit Before Tax	707.10	633.33
Adjustment for:
Depreciation and amortisation	245.27	221.27
Profit on property, plant and equipment sold/discarded (net)	(1.31)	(6.01)
Dividend income	(16.54)	(15.03)
Rent income	$\overline{a}$	(1.39)
Gain on fair valuation of investments designated as FVTPL	(22.38)	(4.77)
Gain on disposal of investments designated as FVTPL	(11.57)	(18.38)
Finance costs	21.31	13.01
Interest income	(0.76)	(0.67)
Provision for expected credit loss written back	(1.62)	(2.55)
Operating profit before working capital changes	919.50	818.81
Increase in trade receivables	(40.26)	(40.85)
(Increase)/decrease in inventories	380.04	(144.63)
Increase in loans, other financial assets and other assets	(58.52)	(9.93)
Increase in other financial liabilities, other liabilities and provisions	454.69	532.76
Cash generated from operations	1,655.45	1,156.16
Direct taxes paid (net of refunds and interest thereon)	(164.35)	(149.62)
Net Cash from operating activities	1,491.10	1,006.54
(B) CASH FLOW FROM INVESTING ACTIVITIES:
Purchase and construction of property, plant and equipment (includingintangible assets)	(214.78)	(160.78)
Proceeds from sale of property, plant and equipment	1.77	6.75
Investments in subsidiaries	(375.00)	(485.00)
Purchase of investment in shares/units	(1, 734.85)	(1,685.00)
Sale of investment in shares/units	981.84	1,260.94
Net movement in other bank balances		(2.00)
Interest received	0.75	0.67
Rent received		1.39
Dividend received	16.54	15.03
Net Cash used in investing activities	(1, 323, 73)	(1,048.00)
(C) CASH FLOW FROM FINANCING ACTIVITIES:
Movement of short term borrowings (net)		0.50
Dividends paid	(170.00)
Payment towards lease liability	(29.88)	(15.81)
Interest paid	(0.15)	(0.97)
Net Cash used in financing activities	(200.03)	(16.28)
Net decrease in cash and cash equivalents (A+B+C)	(32.66)	(57.74)
Cash and cash equivalents - opening balance	68.12	153.62
Cash and cash equivalents - closing balance	35.46	95.88

Notes:

The Company's operating segments have been aggregated as a single operating segment of "Storage Batteries and Allied Product". Hence, no separate segment information is disclosed.
Revenue from Operations is net of trade discounts / trade incentives.
The National Company Law Tribunal at Kolkata Bench has, vide order dated February 17, 2023 read with subsequent corrigendum order dated February 22, 2023, sanctioned a Scheme of Arrangement ("the Scheme") with respect to merger of Chloride Power Systems & Solutions Limited (CPSSL) (wholly owned subsidiary of the Company) with the Company w.e.f. the appointed date i.e. April 01, 2022. The aforesaid restated. The impact of such restatement on the figures for the prior periods is as follows:

		(Rs. Crores)
Particulars	3 months ended	Year to date
	30 Sept. 2022	30 Sept. 2022
Increase in Total Income	11.21	18.60
Increase in Profit before tax for the period	0.05	0.11
Increase in Profit after tax for the period	0.04	0.08

The aforementioned results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on November 06, 2023. The Limited Review of these results, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been completed by the Statutory Auditors of the Company.

Mumbai November 06, 2023

By Order of the Board ےر ró kraborty

Managing Director & Chief Executive Officer DIN: 00130864

Godrej Waterside, Unit No. 603 6th Floor, Tower 1, Plot No 5, Block - DP Sector V, Salt Lake, Kolkata 700091 Tel: +91 33 4035 4200 Fax: +91 33 4035 4295

Limited Review Report on unaudited consolidated financial results of Exide Industries Limited for the quarter ended 30 September 2023 and year to date results for the period from 1 April 2023 to 30 September 2023 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended

To the Board of Directors of Exide Industries Limited

1. We have reviewed the accompanying Statement of unaudited consolidated financial results of Exide Industries Limited (hereinafter referred to as the Parent), and its subsidiaries (the Parent and its subsidiaries together referred to as the Group) and its share of the net profit after tax and total comprehensive income of its associates for the quarter ended 30 September 2023 and year to date results for the period from 1 April 2023 to 30 September 2023 (the Statement), being submitted by the Parent pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). 2. This Statement, which is the responsibility of the Parents management and approved by the Parents 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements
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, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review.
(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 Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. The Statement includes the results of the following entities: a. Exide Industries Limited a. Chloride International Limited b. Chloride Metals Limited c. Exide Energy Private Limited d. Exide Energy Solutions Limited e. Chloride Batteries S.E. Asia Pte Limited and its wholly owned subsidiary [Exide Batteries (Pvt) Limited] f. Espex Batteries Limited g. Associated Battery Manufacturers (Ceylon) Limited a. CSE Solar Sunpark Maharashtra Private Limited

We also performed procedures in accordance with the circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable.

Parent

Subsidiaries

Associates

B S R & Co. (a partnership firm with Registration No. BA61223) converted into B S R & Co. LLP (a Limited Liability Partnership with LLP Registration No. AAB-8181) with effect from October 14, 2013

Registered Office:

14th Floor, Central B Wing and North C Wing, Nesco IT Park 4, Nesco Center, Western Express Highway, Goregaon (East), Mumbai - 400063

Limited Review Report (Continued) Exide Industries Limited

b. CSE Solar Sunpark Tamilnadu Private Limited 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 6 below, 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 the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. We did not review the interim financial information of one Subsidiary included in the Statement, whose
interim financial information reflects total assets (before consolidation adjustments) of Rs. 995.11 crores as at 30 September 2023 and total revenues (before consolidation adjustments) of Rs.1,275.93 crores and Rs. 2,353.94 crores, total net loss after tax (before consolidation adjustments) of Rs.9.98 crores and Rs. 13.88 crores and total comprehensive loss (before consolidation adjustments) of Rs. 10.02 crores and Rs 13.91 crores , for the quarter ended 30 September 2023 and for the period from 1 April 2023 to 30 September 2023 respectively, and net cash outflows (before consolidation adjustments) of Rs. 3.57 crores for the period from 1 April 2023 to 30 September 2023 as considered in the Statement. This interim financial information has been reviewed by other auditor whose report has been furnished to us by the Parents management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of this subsidiary, is based solely on the report of the other auditor and the procedures performed by us as stated in paragraph 3 above. 7. The Statement includes the interim financial information of four Subsidiaries which have not been

Our conclusion is not modified in respect of this matter.

reviewed, whose interim financial information reflect total assets (before consolidation adjustments) of Rs. 275.42 crores as at 30 September 2023 and total revenues (before consolidation adjustments) of Rs.106.07 crores and Rs. 239.58 crores, total net profit after tax (before consolidation adjustments) of Rs. 5.58 crores and Rs. 13.18 crores and total comprehensive Income (before consolidation adjustments) of Rs. 5.58 crores and Rs 13.18 crores, for the quarter ended 30 September 2023 and for the period from 1 April 2023 to 30 September 2023 respectively, and net cash inflows (before consolidation adjustments) of Rs. 0.28 crores for the period from 1 April 2023 to 30 September 2023. as considered in the Statement. The Statement also includes the Groups share of net profit after tax of Rs. 0.20 crores and Rs.0.46 crores and total comprehensive income of Rs.0.20 crores and Rs. 0.46 crores, for the quarter ended 30 September 2023 and for the period from 1 April 2023 to 30 September 2023 respectively as considered in the Statement, in respect of two associates, based on its interim financial information which have not been reviewed. According to the information and explanations given to us by the Parents management, these interim financial information are not material to the Group.

Our conclusion is not modified in respect of this matter.

For B S R & Co. LLP

Chartered Accountants Firms Registration No.:101248W/W-100022

Jayanta Mukhopadhyay

Partner Membership No.: 055757 UDIN:23055757BGYIKB7518 Page 2 of 2

Mumbai 06 November 2023

ÈXIDE INDUSTRIES LIMITEDEXIDE HOUSE, 59E,CHOWRINGHEE ROAD, KOLKATA - 700020CIN : L31402WB1947PLC014919

County

UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED 30 SEPTEMBER 2023

	Particulars	3 Months		3 Months		3 Months		Year to		Year to		Year
		ended		ended		ended		date		date		ended
		30 Sept.2023		30 Jun.2023		30 Sept.2022		30 Sept.2023		30 Sept.2022		31 Mar.2023
		(Unaudited)		(Unaudited)		(Unaudited)		(Unaudited)		(Unaudited)		(Audited)
		Rs. Crores		Rs. Crores		Rs. Crores		Rs. Crores		Rs. Crores		Rs. Crores
	1. Income
		4,371.52		4,245.48		3.841.13		8,617.00		7,862.90		15,078.16
	a. Revenue from operations	37.39		22.30		35.64		59.69		64.96		124.74
	b. Other incomeTotal income	4,408.91		4,267.78		3,876.77		8,676.69		7,927.86		15,202.90

	2. Expensesa. Cost of materials consumed	2,989.62		2,557.06		2,737.61		5,546.68		5,319.64		10,585.52
	b. Purchases of Stock in trade	92.28		68.92		14.28		161.20		21.63		77.77
	c. (Increase) / decrease in inventories of finished
	goods, work in progress and stock in trade	(107.69)		376.15		(171.31)		268.46		76.72		(310.00)
	d. Employee benefits expense	300.15		274.93		257.89		575.08		504.25		1,002.62
	e. Finance costs	29.67		23.92		18.09		53.59		33.69		73.84
	f. Depreciation and amortisation expenses	141.46		132.43		122.63		273.89		244.31		502.12
	g. Other expenses	598.08		530.26		571.12		1,128.34		1,121.82		2,133.72
	Total expenses	4,043.57		3,963.67		3,550.31		8,007.24		7,322.06		14,065.59
	3. Profit before share of profit/(loss) of Equity Accounted Investees andTax	365.34		304.11		326.46		669.45		605.80		1,137.31
	Share of Profit / (Loss) of Equity Accounted Investees (Net of tax)	0.20		0.26		(0.26)		0.46		0.03		0.28
	4. Profit before tax for the period	365.54		304.37		326.20		669.91		605.83		1,137.59
	5. Tax expenses - Current	106.33		88.64		91.00		194.97		174.34		327.99
	- Deferred	(11.11)		(8.38)		(5.92)		(19.49)		(12.07)		(13.17)
	- Total	95.22		80.26		85.08		175.48		162.27		314.82
	6. Net Profit after tax for the period	270.32		224.11		241.12		494.43		443.56		822.77
	7. Other comprehensive income
	i. Items that will not be reclassified to Statement of profit or loss			1,324.70		(177.43)		1,208.93		(73.20)		(329.74)
	ii. Income tax relating to items that will not be reclassified to Statement of	(115.77)										38.01
	profit or loss	12.87		(151.58)		19.12		(138.71)		7.01
	iii. Items that will be reclassified to profit or loss	(0.79)		0.19		0.47		(0.60)		0.36		7.88
	Total other comprehensive income	(103.69)		1,173.31		(157.84)		1,069.62		(65.83)		(283.85)
	8. Total Comprehensive Income	166.63		1,397.42		83.28		1,564.05		377.73		538.92
9.	Paid up equity share capital(Face value Re. 1)	85.00		85.00		85.00		85.00		85.00		85.00
	10. Other equity											11,047.28
	11. Earnings per Share (Basic and Diluted)	Rs. 3.16	$#$	Rs. 2.62	$#$	Rs. 2.83	$#$	Rs. 5.78	$#$	Rs. 5.22	$#$	Rs. 9.68
	# Not annualised .
	A. Profit / (loss) for the year/period attributable to:
	Owners of the Company	269.40		222.31		241.20		491.71		443.97		822.70
	Non-controlling interests	0.92		1.80		(0.08)		2.72		(0.41)		0.07
B.	Other comprehensive income / (loss) for the year/period attributable to:
	Owners of the Company	(103.69)		1,173.31		(157.84)		1,069.62		(65.83)		(283.85)
	Non-controlling interests
C.	Total comprehensive income / (loss) for the year/period attributable to:
	Owners of the Company	165.71		1395.62		83.36		1,561.33		378.14		538.85
	Non-controlling interests	0.92		1.80		(0.08)		2.72		(0.41)		0.07

$\bar{t}$

EXIDE INDUSTRIES LIMITEDEXIDE HOUSE, 59E,CHOWRINGHEE ROAD, KOLKATA - 700020CIN : L31402WB1947PLC014919

$\epsilon$

CONSOLIDATED STATEMENT OF ASSETS AND LIABILITIES

	Particulars	As at	As at
		30 Sept.2023	31 March.2023
		(Unaudited)	(Audited)
		Rs. Crores	Rs. Crores
A.l	ASSETS
	1. Non-current assets
	a. Property, plant and equipment	3,813.76	3,582.06
	b. Capital work -in-progress	433.10	335.38
	c. Goodwill	45.82	45.82
	d. Other intangible assets	50.69	56.94
	e. Intangible assets under development	201.9225.31	189.6724.84
	f. Investment in associatesg. Financial assets
	i. Investments	5,702.56	4,477.82
	ii. Trade receivables	0.26	0.32
	iii. Loans	0.13	0.07
	iv. Other financial assets	37.01	23.19
	h. Current tax assets (net)	16.47	41.20
	i. Deferred tax assets (net)	412.12	115.98183.40
	j. Other non-current assetsTotal - Non-current assets	10,739.15	9,076.69
	2. Current assets
	a. Inventories	3,161.67	3,436.40
	b. Financial assets
	i . Investments	1,322.69	603.25
	ii. Trade receivables	1,360.72	1,229.55
	iii. Cash and cash equivalents	95.40	131.78
	iv. Bank balances other than (iii) above	8.310.35	8.530.26
	v. Loansvi. Other financial assets	51.80	58.07
	c. Other current assets	317.89	223.15
	Total - Current assets	6,318.83	5,690.99

	TOTAL - ASSETS	17,057.98	14,767.68

	B. EQUITY AND LIABILITIES
	1. EquityEquity share capital	85.00	85.00
	Other equity	12,438.61	11,047.28
	Non - controlling interest	11.74	9.02
	Total Equity	12,535.35	11,141.30
	2. Non-current liabilities
	a. Financial liabilities		141.29
	i. Borrowings	139.28414.91	299.11
	ii. Lease liabilitiesiii. Trade payables
	Total outstanding dues of micro and small Enterprises
	Total outstanding dues of creditors other than micro and small
	enterprises	10.94	10.06
	iv. Other financial liabilities	76.10	76.43
	b. Other non-current liabilities	2.08	2.1765.20
	c. Provisions	70.1110.45	7.73
	d. Deferred tax liabilities (net)Total - Non-current liabilities	723.87	601.99
	3. Current liabilities
	a. Financial liabilities
	i. Borrowings	174.20	138.09
	ii. Lease liabilities	14.60	9.90
	iii. Trade payables		262.99
	Total outstanding dues of micro and small enterprisesTotal outstanding dues of creditors other than micro and small	342.69
	enterprises	2,270.27	1,592.62
	iv. Other financial liabilities	459.12	395.57
	b. Other current liabilities	235.06	335.47
	c. Provisions	302.01	288.21
	d. Current tax liabilities (net)	0.81	1.54
	Total - Current liabilities	3,798.76	3,024.39
		17,057.98	14,767.68
	TOTAL - EQUITY AND LIABILITIES