Integrated Filing — IndAS



General information about company

Scrip Code 543990
NSE Symbol SIGNATURE
MSEI Symbol NOTLISTED
ISIN INE903U01023
Name of company Signatureglobal (India) 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 07-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-11-2025
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 Multi segment
Description of single segment
Start date and time of board meeting 07-11-2025   14:45:00
End date and time of board meeting 07-11-2025   16:34:00
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 Not applicable



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 33,849.20 1,20,416.10
Other income 3,402.10 6,670.40
Total income 37,251.30 1,27,086.50
2 Expenses
(a) Cost of materials consumed 23,644.60 90,377.60
(b) Purchases of stock-in-trade 33.90 109.10
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 6,780.10 13,598.40
(e) Finance costs 1,347.20 2,605.30
(f) Depreciation, depletion and amortisation expense 776.90 1,532.30
(f) Other Expenses
1 Impairment of goodwill 0.50 4.40
2 Impairment losses on financial assets 11.60 12.70
3 Other expenses 10,816.40 20,433.40
Total other expenses 10,828.50 20,450.50
Total expenses 43,411.20 1,28,673.20
3 Total profit before exceptional items and tax (6,159.90) (1,586.70)
4 Exceptional items 0.00 0.00
5 Total profit before tax (6,159.90) (1,586.70)
6 Tax expense
7 Current tax 295.20 1,930.50
8 Deferred tax (1,769.00) (2,274.60)
9 Total tax expenses (1,473.80) (344.10)
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 (4,686.10) (1,242.60)
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 0.00 0.00
16 Total profit (loss) for period (4,686.10) (1,242.60)
17 Other comprehensive income net of taxes 27.10 (19.40)
18 Total Comprehensive Income for the period (4,659.00) (1,262.00)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (4,686.10) (1,244.20)
Total profit or loss, attributable to non-controlling interests 0.00 1.60
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (4,659.00) (1,263.60)
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 1.60
21 Details of equity share capital
Paid-up equity share capital 1,405.10 1,405.10
Face value of equity share capital 1 1
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 -3.34 -0.89
Diluted earnings (loss) per share from continuing operations -3.34 -0.89
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 -3.34 -0.89
Diluted earnings (loss) per share from continuing and discontinued operations -3.34 -0.89
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 In terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended this Statement of Unaudited Consolidated Financial Results for the quarter and six months period ended 30 September 2025 Unaudited Consolidated Financial Results of Signatureglobal India Limited the Holding Company or the Company and its subsidiaries the Company along with subsidiaries together referred to as the Group has been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 7 November 2025 and have been subject to a limited review by the statutory auditors of the Company 2 The Unaudited Consolidated Financial Results for the quarter and six months period ended 30 September 2025 have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards 34 Interim Financial Reporting Ind AS 34 prescribed under Section 133 of the Companies Act 2013 the Act and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirement of SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended For detailed notes please refer financial results in pdf uploaded on stock exchange



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 8,318.40
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 245.10
Other intangible assets 2,515.80
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 7.20
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 5,416.10
Total non-current financial assets 5,423.30
Deferred tax assets (net) 23,232.00
Other non-current assets 11,757.50
Total non-current assets 51,492.10
2 Current assets
Inventories 10,47,905.20
Current financial asset
Current investments 0.00
Trade receivables, current 5,297.00
Cash and cash equivalents 1,39,223.30
Bank balance other than cash and cash equivalents 20,384.40
Loans, current 20,394.70
Other current financial assets 5,193.80
Total current financial assets 1,90,493.20
Current tax assets (net) 0.00
Other current assets 1,64,469.20
Total current assets 14,02,867.60
3 Non-current assets classified as held for sale 3,000.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 14,57,359.70
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,405.10
Other equity 71,287.00
Total equity attributable to owners of parent 72,692.10
Non controlling interest 0.00
Total equity 72,692.10
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,55,753.90
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 2,331.70
Total non-current financial liabilities 1,58,085.60
Provisions, non-current 4,362.20
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 0.00
Total non-current liabilities 1,62,447.80
Current liabilities
Current financial liabilities
Borrowings, current 1,00,415.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 16,209.50
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,97,423.40
Total Trade payable 3,13,632.90
Other current financial liabilities 16,136.80
Total current financial liabilities 4,30,184.70
Other current liabilities 7,91,272.60
Provisions, current 262.50
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 12,21,719.80
3 Liabilities directly associated with assets in disposal group classified as held for sale 500.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 13,84,667.60
Total equity and liabilites 14,57,359.70
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)
1 Real estate 32,468.30 1,29,684.10
2 NBFC 0.002866 0.004936
3 Others 24,349.90 47,212.30
Total Segment Revenue 57,104.80 1,77,390.00
Less: Inter segment revenue 23,255.60 56,973.90
Revenue from operations 33,849.20 1,20,416.10
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Real estate 7,015.50 22,199.30
2 NBFC 286.60 493.60
3 Others 165.10 293.40
Total Profit before tax 7,467.20 22,986.30
i. Finance cost 1,347.20 2,605.30
ii. Other Unallocable Expenditure net off Unallocable income 12,279.90 21,967.70
Profit before tax (6,159.90) (1,586.70)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Real estate 13,08,290.50 13,08,290.50
2 NBFC 11,062.40 11,062.40
3 Others 2,764.80 2,764.80
Total Segment Asset 13,22,117.70 13,22,117.70
Un-allocable Assets 1,35,242.10 1,35,242.10
Net Segment Asset 14,57,359.80 14,57,359.80
4 Segment Liabilities
Segment Liabilities
1 Real estate 11,34,827.90 11,34,827.90
2 NBFC 575.40 575.40
3 Others 492.50 492.50
Total Segment Liabilities 11,35,895.80 11,35,895.80
Un-allocable Liabilities 2,48,771.80 2,48,771.80
Net Segment Liabilities 13,84,667.60 13,84,667.60
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 Remeasurement gain/(loss) on defined benefit plans 36.30 (26.00)
Total Amount of items that will not be reclassified to profit and loss 36.30 (26.00)
2 Income tax relating to items that will not be reclassified to profit or loss 9.20 (6.60)
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 27.10 (19.40)



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 (1,586.70)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2,605.30
Adjustments for decrease (increase) in inventories (82,050.70)
Adjustments for decrease (increase) in trade receivables, current 1,146.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (34,584.90)
Adjustments for decrease (increase) in other non-current assets 92.30
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 1,004.70
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 58,165.90
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 66,770.20
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,532.30
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 17.10
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 854.20
Adjustments for other financial liabilities, current 497.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 3.40
Adjustments for dividend income 0.00
Adjustments for interest income 4,243.70
Adjustments for share-based payments 1,273.00
Adjustments for fair value losses (gains) 424.50
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (729.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (160.50)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 12,617.10
Net cash flows from (used in) operations 11,030.40
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 3,052.70
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 7,977.70
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 282.30
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
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 899.50
Purchase of property, plant and equipment 1,267.80
Proceeds from sales of investment property 500.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
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 158.30
Purchase of other long-term assets 962.00
Cash advances and loans made to other parties 9,673.50
Cash receipts from repayment of advances and loans made to other parties 4,531.10
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 0.00
Interest received 3,595.20
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (385.20)
Net cash flows from (used in) investing activities (2,886.70)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
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 79,671.10
Repayments of borrowings 59,703.80
Payments of lease liabilities 452.90
Dividends paid 0.00
Interest paid 15,135.30
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 4,379.10
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 9,470.10
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 9,470.10
Cash and cash equivalents cash flow statement at beginning of period 1,29,753.20
Cash and cash equivalents cash flow statement at end of period 1,39,223.30