Integrated Filing — IndAS



General information about company
Scrip Code 543936
NSE Symbol SENCO
MSEI Symbol NOTLISTED
ISIN INE602W01027
Name of company SENCO GOLD 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 05-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 Single segment
Description of single segment Sale of Jewellery and other articles
Start date and time of board meeting 12-Aug-2025   16:20:00
End date and time of board meeting 12-Aug-2025   18:20:00
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 18262760000
Other income 186450000
Total income 18449210000
2 Expenses
(a) Cost of materials consumed 14555020000
(b) Purchases of stock-in-trade 5867480000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -5648730000
(d) Employee benefit expense 418010000
(e) Finance costs 429780000
(f) Depreciation, depletion and amortisation expense 186750000
(f) Other Expenses
1 Other Expenses 1235060000 1235060000
Total other expenses 1235060000
Total expenses 17043370000
3 Total profit before exceptional items and tax 1405840000
4 Exceptional items 0
5 Total profit before tax 1405840000
6 Tax expense
7 Current tax 395260000
8 Deferred tax -35960000
9 Total tax expenses 359300000
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 1046540000
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 1046540000
17 Other comprehensive income net of taxes 420000
18 Total Comprehensive Income for the period 1046960000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1046540000
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 1046960000
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 818400000
Face value of equity share capital 5
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 6.39
Diluted earnings (loss) per share from continuing operations 6.38
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 6.39
Diluted earnings (loss) per share from continuing and discontinued operations 6.38
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1 The unaudited consolidated financial results of Senco Gold Limited the Holding Company and its three wholly owned subsidiaries Senco Gold Artisanship Private Limited Senco Global Jewellery Trading LLC and Sennes Fashion Limited the Holding Company and its subsidiaries together referred to as the Group for the quarter ended 30 June 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 12 August 2025 and a limited review of the same has been conducted by the Statutory Auditors of the Holding Company n2 These results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 Interim Financial Reporting Ind AS 34 prescribed under section 133 of the Companies Act 2013 and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015 as amended n3 The figures for the quarter ended 31 March 2025 represents the balancing figures between audited figures in respect of the full financial year and the published unaudited year to date figures upto the third quarter of the relevant financial year n4 The chief operating decision maker CODM has identified jewellery business as a single business operating segment per management approach enumerated in Ind AS 108 Operating Segments. Accordingly, no other disclosures are required to be furnished per the aforementioned standard n5 During the previous year the Holding Company completed a Qualified Institutional Placement QIP of 4080000 equity shares of face value of Rs. 10 each at a premium of Rs.1115 per share aggregating to Rs.4590.00 millions for certain purposes as stated in the Placement Document. As at 30 June 2025 the Holding Company has utilised an amount of Rs.3500.00 millions towards repayment of its existing debt Rs.934.20 millions towards general corporate purposes Rs.142.72 millions towards issue expenses and the unutilised amount of Rs.13.08 millions has been kept in a separate monitoring account n6 Figures for the previous period year have been regrouped reclassified wherever necessary to conform to the current periods classification however the same are not material to these 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)
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-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
1 Remeasurement of defined benefit plans 1060000 1060000
Total Amount of items that will not be reclassified to profit and loss 1060000
2 Income tax relating to items that will not be reclassified to profit or loss 270000
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation difference -370000 -370000
Total Amount of items that will be reclassified to profit and loss -370000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 420000