Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol OSWALSEEDS
MSEI Symbol NOTLISTED
ISIN INE00IK01029
Name of company SHREEOSWAL SEEDS AND CHEMICALS 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 06-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   17:00:00
End date and time of board meeting 12-Aug-2025   18:35:00
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 979498000
Other income 721000
Total income 980219000
2 Expenses
(a) Cost of materials consumed 681945000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 151324000
(d) Employee benefit expense 9249000
(e) Finance costs 10462000
(f) Depreciation, depletion and amortisation expense 1534000
(f) Other Expenses
1 other Expenses 24704000 24704000
Total other expenses 24704000
Total expenses 879218000
3 Total profit before exceptional items and tax 101001000
4 Exceptional items 0
5 Total profit before tax 101001000
6 Tax expense
7 Current tax 27660000
8 Deferred tax 538000
9 Total tax expenses 28198000
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 72803000
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 72803000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 72803000
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 182940000
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 0.8
Diluted earnings (loss) per share from continuing operations 0.8
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 0.8
Diluted earnings (loss) per share from continuing and discontinued operations 0.8
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) NOTES: n n1.The above Un-audited standalone and consolidated financial results for the quarter and year ended June 30th, 2025 were reviewed and recommended by the Audit Committee and approved by the Board of Directors in its meeting held on 12thAugust, 2025. The above Un-audited standalone and consolidated results have been reviewed by Statutory Auditors of the Company in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, who have expressed an unmodified opinion. n n2.The above statement have been prepared in accordance with the guidelines issued by the Securities and Exchange Board of India (SEBI) and the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act and other recognized accounting practices and policies to the extent applicable. n n3.The above consolidated financial results include the result of Wholly Owned Subsidiary Company i.e. Shreeoswal Psyllium Exports India Limited. n n4.The Company has no reportable segment on standalone basis and on consolidated basis the Company has two reportable segments which consist of Seed and Psyllium in accordance with Ind AS-108 Operating Segment. n n5.Figures for the previous / year have been rearranged/regrouped, restated, reclassified and/or recasted wherever considered necessary to correspond with the figures of the Current period / Year. All figures of financials have been rounded off to nearest Lakhs Rupees. n n6.The aforesaid Un-audited standalone and consolidated Financial Results will be uploaded on the Company's website http://www.oswalseeds.com and will also be available on the website of the NSE www.nseindia.com for the benefit of shareholders and investors. Further, publication containing a Quick Response code and the details of the webpage where complete financial results of the Company are available, will be published in English and Hindi Newspapers with in prescribed time limit. n n7.The figures for the quarter ended March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year and the years to date figures up to the third quarter which were subjected to limited review. n



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 Seeds Division 695921000 695921000
2 Psyllium Division 283577000 283577000
Total Segment Revenue 979498000
Less: Inter segment revenue 0 0
Revenue from operations 979498000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Seeds Division 100816000 100816000
2 Psyllium Division 10641000 10641000
Total Profit before tax 111457000
i. Finance cost 10456000 10456000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 101001000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Seeds Division 482622000 482622000
2 Psyllium Division 768040000 768040000
Total Segment Asset 1250662000 1250662000
Un-allocable Assets 0 0
Net Segment Asset 1250662000 1250662000
4 Segment Liabilities
Segment Liabilities
1 Seeds Division 413336000 413336000
2 Psyllium Division 327239000 327239000
Total Segment Liabilities 740575000 740575000
Un-allocable Liabilities 0 0
Net Segment Liabilities 740575000 740575000
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 0
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 0