Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol SPIC
MSEI Symbol NOTLISTED
ISIN INE147A01011
Name of company Southern Petrochemicals Industries Corporation 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 14-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 Single segment
Description of single segment Fertilizer
Start date and time of board meeting 14-Aug-2025   14:30:00
End date and time of board meeting 14-Aug-2025   16:30:00
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 7806300000
Other income 175200000
Total income 7981500000
2 Expenses
(a) Cost of materials consumed 5816400000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -260800000
(d) Employee benefit expense 218100000
(e) Finance costs 118000000
(f) Depreciation, depletion and amortisation expense 98300000
(f) Other Expenses
1 Power and Fuel charges 211900000 211900000
2 Other expenses 887800000 887800000
Total other expenses 1099700000
Total expenses 7089700000
3 Total profit before exceptional items and tax 891800000
4 Exceptional items 0
5 Total profit before tax 891800000
6 Tax expense
7 Current tax 325900000
8 Deferred tax 16400000
9 Total tax expenses 342300000
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 549500000
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 117600000
16 Total profit (loss) for period 667100000
17 Other comprehensive income net of taxes 62900000
18 Total Comprehensive Income for the period 730000000
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 2036400000
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 3.28
Diluted earnings (loss) per share from continuing operations 3.28
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 3.28
Diluted earnings (loss) per share from continuing and discontinued operations 3.28
24 Debt equity ratio 0.0057
25 Debt service coverage ratio 0.0548
26 Interest service coverage ratio 0.0955
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)
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 Effects of measuring investments at fair value 72300000 72300000
2 Re-measurement of Defined Benefit Plan -300000 -300000
Total Amount of items that will not be reclassified to profit and loss 72000000
2 Income tax relating to items that will not be reclassified to profit or loss 9000000
3 Amount of items that will be reclassified to profit and loss
1 Changes in Foreign Currency Translation (Net) -100000 -100000
Total Amount of items that will be reclassified to profit and loss -100000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 62900000