General information about company
Scrip code
531512
NSE Symbol NOT LISTED
MSEI Symbol
NOT LISTED
ISIN* INE681D01039
Name of company Orient Tradelink limited
Type of company
Class of security Equity
Date of start of financial year 01-04-2022
Date of end of financial year 31-03-2023
Date of board meeting when results were approved
29-05-2023
Date on which prior intimation of the meeting for considering financial results was informed to
the exchange
18-05-2023
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Quarter Yearly
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited
Audited
Segment Reporting Single segment
Description of single segment
Film Production, Distribution &
Exhibition
Start date and time of board meeting 29-05-2023 18:30
End date and time of board meeting
29-05-2023 19:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement
Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification
Statement on impact of audit
qualification
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.
1 Income
Revenue from operations
148.17 1129.25
Other income 61.99 65.78
Total income
210.16 1195.03
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 104.44 685.6
(c)
Changes in inventories of finished goods, work-in-
progress and stock-in-trade
-23.64 164.77
(d) Employee benefit expense 40.26 57.03
(e) Finance costs 0 88.71
(f)
Depreciation, depletion and amortisation expense
5.49 86.35
(f)
Other Expenses
1 Other Expenses 26.65 0
10
Total other expenses 26.65 0
Total expenses 153.2 1082.46
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.
3 Total profit before exceptional items and tax 56.96 112.57
4 Exceptional items 0 0
5 Total profit before tax 56.96 112.57
7 Tax expense
8 Current tax 14.81 14.45
9 Deferred tax 11.36 11.36
10
Total tax expenses
26.17
25.81
11
Net movement in regulatory deferral account balances related to
profit or loss and the related deferred tax movement
0 0
14 Net Profit Loss for the period from continuing operations 30.79 86.76
15 Profit (loss) from discontinued operations before tax 0 0
16 Tax expense of discontinued operations 0 0
17 Net profit (loss) from discontinued operation after tax 0 0
19
Share of profit (loss) of associates and joint ventures accounted
for using equity method
0 0
21 Total profit (loss) for period 30.79 86.76
22 Other comprehensive income net of taxes 0 0
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 30.79 86.76
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
1176.5 1176.5
Face value of equity share capital
10 10
27
Details of debt securities
28 Reserves excluding revaluation reserve 0
29
Earnings per share
i
Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations
2.617 0.79
Diluted earnings (loss) per share from continuing operations 2.617 0.79
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
2.617 0.79
Diluted earnings (loss) per share from continuing and
discontinued operations
2.617 0.79
30 Debt equity ratio
0
0
31 Debt service coverage ratio
0
0
32
Interest service coverage ratio
0
0
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
0.15
Capital work-in-progress
2049.36
Investment property
0
Goodwill 0
Other intangible assets 862.86
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
0
Loans, non-current
0
Other non-current financial assets 0
Total non-current financial assets 0
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets
2912.37
2 Current assets
Inventories
224.02
Current financial asset
Current investments 0
Trade receivables, current 311.58
Cash and cash equivalents 15.83
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 0
Total current financial assets
327.41
Current tax assets (net) 0
Other current assets 8.76
Total current assets 560.19
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 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets
3472.56
Equity and liabilities
Equity
Equity attributable to owners of parent
Equity share capital 1176.5
Other equity 76.42
Total equity attributable to owners of parent
1252.92
Non controlling interest
Total equity
1252.92
Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
Trade payables, non-current 0
Other non-current financial liabilities 320.26
Total non-current financial liabilities
320.26
Provisions, non-current 0
Deferred tax liabilities (net) 73.94
Deferred government grants, Non-current
0
Other non-current liabilities 0
Total non-current liabilities
394.2
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
1705.39
Other current financial liabilities 0
Total current financial liabilities 1705.39
Other current liabilities 56.18
Provisions, current 63.87
Current tax liabilities (Net) 0
Deferred government grants, Current
0
Total current liabilities 1825.44
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities
2219.64
Total equity and liabilites
3472.56
Disclosure of notes on assets and liabilities
Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars
3 months/ 6 month ended (dd-
mm-yyyy)
Year to date figures for current period ended
(dd-mm-yyyy)
Date of start of reporting period
01-01-2023
01-04-2022
Date of end of reporting period
31-03-2023
31-03-2023
Whether accounts are audited or unaudited
Audited
Audited
Nature of report standalone or consolidated
Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2
Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off
Unallocable income
Profit before tax
3
(Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets
Net Segment Asset
4
Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments
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 112.57
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 164.77
Adjustments for decrease (increase) in trade receivables, current 358.06
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -1.45
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current
0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -740.07
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -4.92
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 88.71
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
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
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)
-134.9
Net cash flows from (used in) operations
-22.33
Dividends received 0
Interest paid
0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash
0
Net cash flows from (used in) operating activities -22.33
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 0
Purchase of property, plant and equipment
102.5
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
Income taxes paid (refund) 0
Other inflows (outflows) of cash
0
Net cash flows from (used in) investing activities
-102.5
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 143
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 -3.01
Repayments of borrowings
0
Payments of finance lease liabilities 0
Payments of lease liabilities 0
Dividends paid
0
Interest paid
0
Income taxes paid (refund) 0
Other inflows (outflows) of cash
0
Net cash flows from (used in) financing activities 139.99
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes
15.16
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 15.16
Cash and cash equivalents cash flow statement at beginning of period 0.68
Cash and cash equivalents cash flow statement at end of period 15.84
