Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol SAHASRA
MSEI Symbol NOTLISTED
ISIN INE0RBQ01018
Name of company Sahasra Electronic Solutions Limited
Type of company SME
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Electronics
Start date and time of board meeting 20-May-2025   16:26:00
End date and time of board meeting 20-May-2025   18:06:00
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 Declaration of unmodified opinion
Whether the company has any related party? No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2024-05-23
Indicate Company website link for updated RPT policy of the Company www.seslimited.in
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The company has not issued any debt securities



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-Oct-2024 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
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 455757000 868267000
Other income 31632000 40746000
Total income 487389000 909013000
2 Expenses
(a) Cost of materials consumed 389136000 685746000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -36004000 -94273000
(d) Employee benefit expense 58445000 114176000
(e) Finance costs 1337000 13232000
(f) Depreciation, depletion and amortisation expense 586000 12398000
(f) Other Expenses
1 Other Expenses 41009000 65441000
Total other expenses 41009000 65441000
Total expenses 454509000 796720000
3 Total profit before exceptional items and tax 32880000 112293000
4 Exceptional items 0 0
5 Total profit before tax 32880000 112293000
6 Tax expense
7 Current tax 4818000 13550000
8 Deferred tax 12582000 15775000
9 Total tax expenses 17400000 29325000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 15480000 82968000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 15480000 82968000
17 Other comprehensive income net of taxes 861000 253000
18 Total Comprehensive Income for the period 16341000 83221000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 21962000 21962000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.7 3.78
Diluted earnings (loss) per share from continuing operations 0.7 3.78
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 0.7 3.78
Diluted earnings (loss) per share from continuing and discontinued operations 0.7 3.78
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


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 300151000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 0
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 720534000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 57777000
Total non-current financial assets 778311000
Deferred tax assets (net)
Other non-current assets
Total non-current assets 1078462000
2 Current assets
Inventories 367548000
Current financial asset
Current investments 0
Trade receivables, current 268080000
Cash and cash equivalents 42014000
Bank balance other than cash and cash equivalents 0
Loans, current 172000000
Other current financial assets 650295000
Total current financial assets 1132389000
Current tax assets (net) 24956000
Other current assets 23888000
Total current assets 1548781000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2627243000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 249928000
Other equity 2018324000
Total equity attributable to owners of parent 2268252000
Non controlling interest
Total equity 2268252000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 0
Total non-current financial liabilities 0
Provisions, non-current 3609000
Deferred tax liabilities (net) 9556000
Deferred government grants, Non-current
Other non-current liabilities 5306000
Total non-current liabilities 18471000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 71926000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 210801000
Total Trade payable 282727000
Other current financial liabilities 578000
Total current financial liabilities 283305000
Other current liabilities 34664000
Provisions, current 1366000
Current tax liabilities (Net) 21185000
Deferred government grants, Current
Total current liabilities 340520000
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 358991000
Total equity and liabilites 2627243000
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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
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 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-Oct-2024 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of defined benefit plan liability/assets 1193000 350000
Total Amount of items that will not be reclassified to profit and loss 1193000 350000
2 Income tax relating to items that will not be reclassified to profit or loss 332000 97000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 861000 253000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 112293000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 13232000
Adjustments for decrease (increase) in inventories -156729000
Adjustments for decrease (increase) in trade receivables, current -2411000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -18101000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 264000
Adjustments for other financial assets, current 125000
Adjustments for other bank balances -31486000
Adjustments for increase (decrease) in trade payables, current 106968000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 23010000
Adjustments for depreciation and amortisation expense 12397000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 1735000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current -39858000
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) -90854000
Net cash flows from (used in) operations 21439000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 19681000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1758000
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 175010000
Proceeds from sales of investment property -624634000
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 59500000
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 18496000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -525796000
Net cash flows from (used in) investing activities -1366444000
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 1575715000
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 -217189000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -12834000
Net cash flows from (used in) financing activities 1345692000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -18994000
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 -18994000
Cash and cash equivalents cash flow statement at beginning of period 0
Cash and cash equivalents cash flow statement at end of period -18994000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's 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 Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s PKMB & Co. Chartered Accountants Yes 31-May-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 30-Sep-2024
Amount Raised 17201000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CARE Ratings Limited
Is there a Deviation / Variation in use of funds raised Yes
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders No
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation There is no major deviation in objects for which funds raised from IPO. However, the deviation is in the capex allocated to the subsidiary company to the extent of Rs. 2.85 crore.
Comments of the Audit Committee after review The Audit committee reviewed the statement and took note of it.
Comments of the auditors, if any No Comments
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Funding Capital Expenditure towards installation of additional plant and machinery at newnmanufacturing facility situated at Bhiwadi, Rajasthan NA 6597000 0 400000 0
2 Investment in our Subsidiary, Sahasra Semiconductors Private Limited for financing itsncapital expenditure requirements in relation towards installation of additional plant andnmachinery NA 2292000 0 2292000 0 The Company has transferred allocated amount of Rs. 22.92 crores to subsidiary, however, subsidiary company has utilised Rs. 2.85 crore in normal business expenses because the all the normal business transactions and capex transactions are routed through single bank account by the subsidiary. The Company will ensure that shortfall/ over utilisation will be utilised/restor ed in coming next quarters.
3 Funding of Working Capital requirements NA 4000000 0 4000000 0
4 General Corporate Purposes NA 2939000 0 2939000 0
5 IPO Issue Expense NA 1373000 0 1301000 0


Signatory Details
Name of signatory MANEESH TIWARI
Designation of person Chief Financial Officer
Place NOIDA
Date 20-May-2025