Integrated Filing — IndAS



General information about company
Scrip Code 543397
NSE Symbol SAPPHIRE
MSEI Symbol NOTLISTED
ISIN INE806T01020
Name of company SAPPHIRE FOODS INDIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 23-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Food & Beverages
Start date and time of board meeting 23-Jul-2025   12:20:00
End date and time of board meeting 23-Jul-2025   13:15:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
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 7768280000
Other income 67800000
Total income 7836080000
2 Expenses
(a) Cost of materials consumed 2533420000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 1023270000
(e) Finance costs 295250000
(f) Depreciation, depletion and amortisation expense 919520000
(f) Other Expenses
1 Rent 236240000 236240000
2 Electricity and utilities charges 586540000 586540000
3 Royalty 533100000 533100000
4 Marketing and advertisement expenses 396130000 396130000
5 Commission on aggregators and meal coupons 560780000 560780000
6 Common area maintenance expenses 113080000 113080000
7 Miscellaneous expenses 172720000 172720000
8 Repairs and Maintenance 178750000 178750000
9 Other Expenses 305720000 305720000
Total other expenses 3083060000
Total expenses 7854520000
3 Total profit before exceptional items and tax -18440000
4 Exceptional items 0
5 Total profit before tax -18440000
6 Tax expense
7 Current tax 17220000
8 Deferred tax -18280000
9 Total tax expenses -1060000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations -17380000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period -17380000
17 Other comprehensive income net of taxes -31590000
18 Total Comprehensive Income for the period -48970000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -17980000
Total profit or loss, attributable to non-controlling interests 600000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -49620000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 650000
21 Details of equity share capital
Paid-up equity share capital 642770000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.06
Diluted earnings (loss) per share from continuing operations -0.06
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.06
Diluted earnings (loss) per share from continuing and discontinued operations -0.06
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
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 null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements (losses)/ gain of net defined benefit plan -23560000 -23560000
2 Tax effect on above 7910000 7910000
Total Amount of items that will not be reclassified to profit and loss -15650000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference on translation of foreign operations -15940000 -15940000
Total Amount of items that will be reclassified to profit and loss -15940000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -31590000