Integrated Filing — IndAS



General information about company
Scrip Code 517385
NSE Symbol SYMPHONY
MSEI Symbol NOTLISTED
ISIN INE225D01027
Name of company Symphony 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 01-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 Multi segment
Description of single segment
Start date and time of board meeting 01-Aug-2025   10:30:00
End date and time of board meeting 01-Aug-2025   11:10:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(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
(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.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(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?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 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 2290000000
Other income 220000000
Total income 2510000000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 1020000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 110000000
(d) Employee benefit expense 200000000
(e) Finance costs 0
(f) Depreciation, depletion and amortisation expense 10000000
(f) Other Expenses
1 Advertisement and sales promotion expense 440000000 440000000
2 Other expenses 290000000 290000000
Total other expenses 730000000
Total expenses 2070000000
3 Total profit before exceptional items and tax 440000000
4 Exceptional items 50000000
5 Total profit before tax 490000000
6 Tax expense
7 Current tax 80000000
8 Deferred tax 40000000
9 Total tax expenses 120000000
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 370000000
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 370000000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 370000000
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 137300000
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 5.45
Diluted earnings (loss) per share from continuing operations 5.45
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 5.45
Diluted earnings (loss) per share from continuing and discontinued operations 5.45
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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Air Cooling and Other Appliances 2300000000 2300000000
2 Corporate Funds 160000000 160000000
3 Assets classified as held for sale 0 0
Total Segment Revenue 2460000000
Less: Inter segment revenue -50000000 -50000000
Revenue from operations 2510000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Air Cooling and Other Appliances 280000000 280000000
2 Corporate Funds 160000000 160000000
3 Assets classified as held for sale 0 0
Total Profit before tax 440000000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income -50000000 -50000000
Profit before tax 490000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Air Cooling and Other Appliances 3010000000 3010000000
2 Corporate Funds 3580000000 3580000000
3 Assets classified as held for sale 1390000000 1390000000
Total Segment Asset 7980000000 7980000000
Un-allocable Assets 1490000000 1490000000
Net Segment Asset 9470000000 9470000000
4 Segment Liabilities
Segment Liabilities
1 Air Cooling and Other Appliances 1390000000 1390000000
2 Corporate Funds 0 0
3 Assets classified as held for sale 0 0
Total Segment Liabilities 1390000000 1390000000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1390000000 1390000000
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement loss on net defined benefit plans 0 0
Total Amount of items that will not be reclassified to profit and loss 0
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 Net fair value gain/(loss) on debt instruments 0 0
Total Amount of items that will be reclassified to profit and loss 0
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 0