Integrated Filing — IndAS



General information about company
Scrip Code 542725
NSE Symbol SBC
MSEI Symbol NOTLISTED
ISIN INE04AK01028
Name of company SBC EXPORTS 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 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-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 Multi segment
Description of single segment
Start date and time of board meeting 05-Aug-2025   16:00:00
End date and time of board meeting 05-Aug-2025   19:40:00
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 724551000
Other income 3502000
Total income 728053000
2 Expenses
(a) Cost of materials consumed 469842000
(b) Purchases of stock-in-trade 108871000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 49098000
(d) Employee benefit expense 25811000
(e) Finance costs 19346000
(f) Depreciation, depletion and amortisation expense 3766000
(f) Other Expenses
1 Other Expenses 16635000 16635000
Total other expenses 16635000
Total expenses 693369000
3 Total profit before exceptional items and tax 34684000
4 Exceptional items 0
5 Total profit before tax 34684000
6 Tax expense
7 Current tax 0
8 Deferred tax 0
9 Total tax expenses 0
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 34684000
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 34684000
17 Other comprehensive income net of taxes -8069000
18 Total Comprehensive Income for the period 26615000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 34684000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 476190000
Face value of equity share capital 1
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 0.07
Diluted earnings (loss) per share from continuing operations 0.07
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0.07
Diluted earnings (loss) per share from discontinued operations 0.07
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.14
Diluted earnings (loss) per share from continuing and discontinued operations 0.14
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
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)
1 IT Support Services 312022000 312022000
2 Garments Sales 301612000 301612000
3 Tour & Travel Services 115937000 115937000
Total Segment Revenue 729571000
Less: Inter segment revenue 5019000 5019000
Revenue from operations 724552000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 IT Support Services 19201000 19201000
2 Garments Sales 38342000 38342000
3 Tour & Travel Services 686000 686000
Total Profit before tax 58229000
i. Finance cost 19346000 19346000
ii. Other Unallocable Expenditure net off Unallocable income 4199000 4199000
Profit before tax 34684000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 IT Support Services 210684000 210684000
2 Garments Sales 2107651000 2107651000
3 Tour & Travel Services 241583000 241583000
Total Segment Asset 2559918000 2559918000
Un-allocable Assets 412813000 412813000
Net Segment Asset 2972731000 2972731000
4 Segment Liabilities
Segment Liabilities
1 IT Support Services 196711000 196711000
2 Garments Sales 479981000 479981000
3 Tour & Travel Services 241583000 241583000
Total Segment Liabilities 918275000 918275000
Un-allocable Liabilities 2054456000 2054456000
Net Segment Liabilities 2972731000 2972731000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 8069000
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 0
5 Total Other comprehensive income -8069000