Integrated Filing — IndAS
General information about company
| Scrip Code |
517059 |
| NSE Symbol |
SALZERELEC |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE457F01013 |
| Name of company |
SALZER ELECTRONICS LIMITED |
| Type of company |
Main Board |
| Class of security |
Equity |
| Date of start of financial year |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
01-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
22-10-2025 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
Unaudited |
| Segment Reporting |
Single segment |
| Description of single segment |
Manufacturing of Electrical Installation products |
| Start date and time of board meeting |
01-11-2025 11:30:00 |
| End date and time of board meeting |
01-11-2025 13:25:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
Financial Results Ind-AS
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
41,891.60 |
86,003.43 |
|
Other income |
33.67 |
109.87 |
|
Total income |
41,925.27 |
86,113.30 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
33,279.79 |
67,612.52 |
| (b) |
Purchases of stock-in-trade |
(390.04) |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(1,304.33) |
(2,177.23) |
| (d) |
Employee benefit expense |
1,786.47 |
3,406.86 |
| (e) |
Finance costs |
1,123.48 |
2,333.69 |
| (f) |
Depreciation, depletion and amortisation expense
|
715.24 |
1,331.38 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
4,863.12 |
9,328.26 |
|
Total other expenses |
4,863.12 |
9,328.26 |
|
Total expenses |
40,073.73 |
81,835.48 |
| 3 |
Total profit before exceptional items and tax |
1,851.54 |
4,277.82 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
1,851.54 |
4,277.82 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
446.35 |
1,062.40 |
| 8 |
Deferred tax |
47.45 |
121.75 |
| 9 |
Total tax expenses |
493.80 |
1,184.15 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
1,357.74 |
3,093.67 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
(19.17) |
(32.99) |
| 16 |
Total profit (loss) for period |
1,338.57 |
3,060.68 |
| 17 |
Other comprehensive income net of taxes |
(79.53) |
(6.22) |
| 18 |
Total Comprehensive Income for the period |
1,259.04 |
3,054.46 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
1,300.29 |
3,028.50 |
|
Total profit or loss, attributable to non-controlling interests |
38.28 |
32.18 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
1,220.76 |
3,022.28 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
38.28 |
32.18 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
1,768.27 |
1,768.27 |
|
Face value of equity share capital |
10 |
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 |
7.35 |
17.13 |
|
Diluted earnings (loss) per share from continuing operations |
7.35 |
17.13 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0 |
0 |
|
Diluted earnings (loss) per share from discontinued operations |
0 |
0 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
7.35 |
17.13 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
7.35 |
17.13 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
31,148.89 |
|
Capital work-in-progress |
603.00 |
|
Investment property |
0.77 |
|
Goodwill |
731.59 |
|
Other intangible assets |
357.26 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
1,097.25 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
293.52 |
|
Other non-current financial assets |
981.09 |
|
Total non-current financial assets |
2,371.86 |
|
Deferred tax assets (net) |
0.00 |
|
Other non-current assets |
0.00 |
|
Total non-current assets |
35,213.37 |
| 2 |
Current assets |
|
|
Inventories |
41,231.07 |
|
Current financial asset |
|
|
Current investments |
1,026.38 |
|
Trade receivables, current |
48,342.42 |
|
Cash and cash equivalents |
492.53 |
|
Bank balance other than cash and cash equivalents |
1,072.18 |
|
Loans, current |
217.01 |
|
Other current financial assets |
239.46 |
|
Total current financial assets |
51,389.98 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
6,570.85 |
|
Total current assets |
99,191.90 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
1,34,405.27 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
1,768.27 |
|
Other equity |
55,288.46 |
|
Total equity attributable to owners of parent |
57,056.73 |
|
Non controlling interest |
914.96 |
|
Total equity |
57,971.69 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
2,306.91 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
281.52 |
|
Total non-current financial liabilities |
2,588.43 |
|
Provisions, non-current |
62.13 |
|
Deferred tax liabilities (net) |
2,801.04 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
26.70 |
|
Total non-current liabilities |
5,478.30 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
45,362.97 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
3,300.01 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
19,746.48 |
|
Total Trade payable |
23,046.49 |
|
Other current financial liabilities |
156.62 |
|
Total current financial liabilities |
68,566.08 |
|
Other current liabilities |
1,112.35 |
|
Provisions, current |
1,113.64 |
|
Current tax liabilities (Net) |
163.21 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
70,955.28 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
76,433.58 |
|
Total equity and liabilites |
1,34,405.27 |
|
Disclosure of notes on assets and liabilities |
|
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| Date of end of reporting
period |
30-09-2025 |
30-09-2025 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
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
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Re-measurement of post employment benefit obligations employment benefit obligations |
(75.69) |
(88.87) |
| 2 |
Change in fair value of FVOCI equity instruments |
(24.81) |
70.35 |
|
Total Amount of items that will not be reclassified to profit and loss |
(100.50) |
(18.52) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(20.97) |
(12.30) |
| 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 |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(79.53) |
(6.22) |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
4,277.82 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
2,333.69 |
|
Adjustments for decrease (increase) in inventories |
(4,457.71) |
|
Adjustments for decrease (increase) in trade receivables, current |
(7,794.80) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(1,622.92) |
|
Adjustments for decrease (increase) in other non-current assets |
(137.28) |
|
Adjustments for other financial assets, non-current |
138.15 |
|
Adjustments for other financial assets, current |
(226.59) |
|
Adjustments for other bank balances |
(500.35) |
|
Adjustments for increase (decrease) in trade payables, current |
7,943.90 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(276.14) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.25 |
|
Adjustments for depreciation and amortisation expense |
1,331.38 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
117.36 |
|
Adjustments for provisions, non-current |
41.37 |
|
Adjustments for other financial liabilities, current |
3.69 |
|
Adjustments for other financial liabilities, non-current |
0.36 |
|
Adjustments for unrealised foreign exchange losses gains |
318.74 |
|
Adjustments for dividend income |
0.02 |
|
Adjustments for interest income |
34.85 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
(18.52) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(40.05) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
0.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(2,880.34) |
|
Net cash flows from (used in)
operations |
1,397.48 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
1,102.36 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
295.12 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
0.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
2.71 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
4.23 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
5.78 |
|
Purchase of property, plant and equipment |
3,023.42 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
28.64 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
0.02 |
|
Interest received |
34.85 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
37.17 |
|
Net cash flows from (used in)
investing activities |
(2,975.76) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
87.79 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
5,882.40 |
|
Repayments of borrowings |
0.00 |
|
Payments of lease liabilities |
31.68 |
|
Dividends paid |
464.46 |
|
Interest paid |
2,333.69 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(318.74) |
|
Net cash flows from (used in)
financing activities |
2,821.62 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
140.98 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
140.98 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
351.55 |
|
Cash and cash equivalents cash
flow statement at end of period |
492.53 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| 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 |
Swamy & Ravi |
Yes |
31-07-2026 |