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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 12-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-11-2025
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 Single segment
Description of single segment Sale of Jewellery & Other Articles
Start date and time of board meeting 12-11-2025   15:00:00
End date and time of board meeting 12-11-2025   17:45:00
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 1,53,611.50 3,36,239.10
Other income 1,775.00 3,639.50
Total income 1,55,386.50 3,39,878.60
2 Expenses
(a) Cost of materials consumed 1,64,434.80 3,09,985.00
(b) Purchases of stock-in-trade 31,821.40 90,496.20
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (68,806.70) (1,25,294.00)
(d) Employee benefit expense 4,189.00 8,369.10
(e) Finance costs 4,616.40 8,914.20
(f) Depreciation, depletion and amortisation expense 1,902.70 3,770.20
(f) Other Expenses
1 Other Expenses 11,322.10 23,672.70
Total other expenses 11,322.10 23,672.70
Total expenses 1,49,479.70 3,19,913.40
3 Total profit before exceptional items and tax 5,906.80 19,965.20
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,906.80 19,965.20
6 Tax expense
7 Current tax 1,357.60 5,310.20
8 Deferred tax (329.10) (688.70)
9 Total tax expenses 1,028.50 4,621.50
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 4,878.30 15,343.70
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 4,878.30 15,343.70
17 Other comprehensive income net of taxes (115.20) (111.00)
18 Total Comprehensive Income for the period 4,763.10 15,232.70
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4,878.30 15,343.70
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4,763.10 15,232.70
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 8,185.90 8,185.90
Face value of equity share capital 5 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 2.98 9.37
Diluted earnings (loss) per share from continuing operations 2.98 9.36
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 2.98 9.37
Diluted earnings (loss) per share from continuing and discontinued operations 2.98 9.36
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 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 and six months ended 30 September 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 12 November 2025 and a limited review of the same has been conducted by the Statutory Auditors of the Holding Company. 2. 'These consolidated financial 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). 3. '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. 4. 'During the previous year, the Holding Company had completed a Qualified Institutional Placement (QIP) of 4,080,000 equity shares of face value of Rupees 10 each at a premium of Rupees 1,115 per share aggregating to Rupees 4,590.00 million for certain purposes as stated in the Placement Document. As at 30 September 2025, the Holding Company has utilised an amount of Rupees 3,500.00 million towards repayment of its existing debt, Rupees 934.20 million towards general corporate purposes, Rupees 143.06 million towards issue expenses and the unutilised balance amount of Rupees 12.74 million has been kept in a separate monitoring account. 5. 'The Holding Company regularly avails gold (metal) loans under the Gold (metal) Loans Scheme announced by the Reserve Bank of lndia, as per which physical delivery of gold inventory is received by the Holding Company that is recorded as inventory with the corresponding loan balance disclosed under 'Borrowings' until 31 December 2024. Given the materiality of the outstanding balances, and considering the specific purpose and terms of the financing/ sourcing arrangement, including but not limited to, the short term tenure of the loans that is comparable to the credit period normally available in the industry with respect to purchase of gold metal inventory, the management had reclassed and presented the amount of outstanding gold metal loans of as a separate line item in the balance sheet as at year-ended 31 March 2025, to achieve better presentation of the financial position of the Holding Company in line with noted industry practices for similar transactions and balances. In line with the above, the management has presented the net movement of the gold metal loan balances amounting to Rupees 915.67 million for the period ended 30 September 2024 under 'Cash flow from operating activities' as compared to earlier presentation under 'Cash flow from financing activities' in the Statement of Cash Flows.



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 43,202.90
Capital work-in-progress 156.70
Investment property 0.00
Goodwill 0.00
Other intangible assets 267.50
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 17.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 5,474.60
Total non-current financial assets 5,491.60
Deferred tax assets (net) 3,325.40
Other non-current assets 2,856.50
Total non-current assets 55,300.60
2 Current assets
Inventories 4,30,917.00
Current financial asset
Current investments 0.00
Trade receivables, current 17,555.10
Cash and cash equivalents 2,734.50
Bank balance other than cash and cash equivalents 53,833.80
Loans, current 0.00
Other current financial assets 14,181.10
Total current financial assets 88,304.50
Current tax assets (net)
Other current assets 13,530.50
Total current assets 5,32,752.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 5,88,052.60
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 8,185.90
Other equity 2,02,521.60
Total equity attributable to owners of parent 2,10,707.50
Non controlling interest
Total equity 2,10,707.50
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 88.40
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 27,559.50
Total non-current financial liabilities 27,647.90
Provisions, non-current 364.60
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 93.60
Total non-current liabilities 28,106.10
Current liabilities
Current financial liabilities
Borrowings, current 2,14,320.80
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 16,004.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 40,609.90
Total Trade payable 56,613.90
Other current financial liabilities 14,097.80
Total current financial liabilities 2,85,032.50
Other current liabilities 60,985.60
Provisions, current 556.30
Current tax liabilities (Net) 2,664.60
Deferred government grants, Current
Total current liabilities 3,49,239.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 3,77,345.10
Total equity and liabilites 5,88,052.60
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 Remeasurement of defined benefit plans 6140000 7200000
Total Amount of items that will not be reclassified to profit and loss 61.40 72.00
2 Income tax relating to items that will not be reclassified to profit or loss 15.40 18.10
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation difference -16120000 -16490000
Total Amount of items that will be reclassified to profit and loss (161.20) (164.90)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (115.20) (111.00)



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 19,965.20
Adjustments for reconcile profit (loss)
Adjustments for finance costs 8,914.20
Adjustments for decrease (increase) in inventories (1,00,991.60)
Adjustments for decrease (increase) in trade receivables, current (9,143.10)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (2,606.10)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 2,605.90
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 41,449.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 14,701.90
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 3,770.20
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 203.10
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (6,177.60)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (308.00)
Adjustments for dividend income 0.00
Adjustments for interest income 1,700.90
Adjustments for share-based payments 94.50
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (23.80)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (401.70)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (49,614.00)
Net cash flows from (used in) operations (29,648.80)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 3,742.50
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (33,391.30)
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 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 187.60
Purchase of property, plant and equipment 3,475.20
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 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 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 1,155.40
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 1,472.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (660.20)
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 42.50
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 45,724.40
Repayments of borrowings 19.90
Payments of lease liabilities 3,591.60
Dividends paid 1,472.80
Interest paid 7,221.60
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 33,461.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (590.50)
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 (590.50)
Cash and cash equivalents cash flow statement at beginning of period 3,325.00
Cash and cash equivalents cash flow statement at end of period 2,734.50