Integrated Filing — IndAS



General information about company
Scrip Code 543986
NSE Symbol SOUTHWEST
MSEI Symbol NOTLISTED
ISIN INE980Y01015
Name of company SOUTH WEST PINNACLE EXPLORATION 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Aug-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 12-Aug-2025   14:30:00
End date and time of board meeting 12-Aug-2025   18:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 402162000
Other income 10919000
Total income 413081000
2 Expenses
(a) Cost of materials consumed 66844000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 196941000
(d) Employee benefit expense 71435000
(e) Finance costs 19504000
(f) Depreciation, depletion and amortisation expense 21392000
(f) Other Expenses
1 Other Expenses 9002000 9002000
Total other expenses 9002000
Total expenses 385118000
3 Total profit before exceptional items and tax 27963000
4 Exceptional items 3053000
5 Total profit before tax 31016000
6 Tax expense
7 Current tax 7076000
8 Deferred tax -92000
9 Total tax expenses 6984000
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 24032000
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 24032000
17 Other comprehensive income net of taxes -400000
18 Total Comprehensive Income for the period 23632000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 24032000
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 23632000
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 298300000
Face value of equity share capital 10
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 0.81
Diluted earnings (loss) per share from continuing operations 0.79
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 0.81
Diluted earnings (loss) per share from continuing and discontinued operations 0.79
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)
1 DRILLING & EXPLORATION 402162000 402162000
2 COAL BUSINESS 0 0
Total Segment Revenue 402162000
Less: Inter segment revenue
Revenue from operations 402162000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 DRILLING & EXPLORATION 27963000 27963000
2 COAL BUSINESS 0 0
Total Profit before tax 27963000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income -3053000 -3053000
Profit before tax 31016000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 DRILLING & EXPLORATION 2783423000 2783423000
2 COAL BUSINESS 152213000 152213000
Total Segment Asset 2935636000 2935636000
Un-allocable Assets 0 0
Net Segment Asset 2935636000 2935636000
4 Segment Liabilities
Segment Liabilities
1 DRILLING & EXPLORATION 1183968000 1183968000
2 COAL BUSINESS 12000 12000
Total Segment Liabilities 1183980000 1183980000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1183980000 1183980000
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 535000
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 -135000
5 Total Other comprehensive income -400000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
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 DOOGAR & ASSOCIATES Yes 31-Mar-2028