Integrated Filing — IndAS



General information about company
Scrip Code 544230
NSE Symbol SSDL
MSEI Symbol NOTLISTED
ISIN INE0PQ101010
Name of company Saraswati Saree Depot 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 29-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 Apparels
Start date and time of board meeting 14-Aug-2025   16:00:00
End date and time of board meeting 14-Aug-2025   20:30:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NA



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 Standalone
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 1447710000
Other income 8850000
Total income 1456560000
2 Expenses
(a) Cost of materials consumed 9100000
(b) Purchases of stock-in-trade 1217630000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 49010000
(d) Employee benefit expense 30780000
(e) Finance costs 2630000
(f) Depreciation, depletion and amortisation expense 12710000
(f) Other Expenses
1 Other expenses 51360000 51360000
Total other expenses 51360000
Total expenses 1373220000
3 Total profit before exceptional items and tax 83340000
4 Exceptional items 2580000
5 Total profit before tax 85920000
6 Tax expense
7 Current tax 21620000
8 Deferred tax 780000
9 Total tax expenses 22400000
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 63520000
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 63520000
17 Other comprehensive income net of taxes 400000
18 Total Comprehensive Income for the period 63920000
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 396000000
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 1.61
Diluted earnings (loss) per share from continuing operations 1.61
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 1.61
Diluted earnings (loss) per share from continuing and discontinued operations 1.61
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) Notestttt n1. The above financial results have been reviewed and approved by the Audit Committee and the Board of Directors in the meeting held on 14.08.2025.tttt n2. The Statutory Auditors have carried out Limited Review of the Financial Results of the Company for the quarter ended 30th June 2025.tttt n3. The Company is in the business of Apparels having similar characteristics and reviewed by the Chief Operating Decision Maker for assessment of Company's performance and resource allocation. Accordingly, the Company has only one reportable operating segment as per Ind AS 108 Operating Segments.tttt n4. The company has invested in a partnership firm Saraswati Saree Depot in Ahmednagar with 50% share in the profits of the firm. The income from the said firm is considered in the Sr. No. VI. Income from Associates in the Standalone Financial Statements. The statements are not consolidated financial statements in accordance with Ind AS 110 due to reasons as under ni. It is not a subsidiary. nii. Its securities are not listed or are not in the process of listing on any stock exchange in India or outside India. n5. The unaudited figures of previous comparative year and quarter ended 30th June, 2024 have been re grouped recasted rearranged wherever considered necessary to make them comparable with those of the current quarter.tttt n6. The results for the quarter ended March 31 2025 are extracted as balancing figures between the audited annual financial statements for the year ended March 31 2025 and the unaudited interim financial statements for the three months ended June 30 2025.tttt n7. The results for the quarter ended on June 30, 2025 are available on the website of BSE Limited www.bseindia.com, The National Stock Exchange of India Limited www.nseindia.com and on the website of the Company www.saraswatisareedepot.comtttt n8. The Company had declared an interim dividend during the quarter on the equity shares of the Company at the Board Meeting held on April 4, 2025 of Rs 1.515 15.15% per equity of Rs 10 each.t n9. Since th IPO was post june 2024 Quarter, the number of shares considered are pre IPO for EPS for quarterended 30 June 2024 nttt nSaraswati Saree Depot Ltd.tttt nttttt nttttt nVinod Dulanitttt nManaging Directortttt nDIN 09105157t nttt nPlace Kolhapurtttt nDate August 14 2025t 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 Standalone
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 Standalone
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 -400000
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 400000