Integrated Filing — IndAS



General information about company

Scrip Code 539201
NSE Symbol SATIA
MSEI Symbol NOTLISTED
ISIN INE170E01023
Name of company Satia Industries 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 14-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-10-2025
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 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 14-11-2025   12:15:00
End date and time of board meeting 14-11-2025   13:30:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(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 NA
(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. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(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? Yes
Latest Date on which RPT policy is updated 11-08-2023
Indicate Company website link for updated RPT policy of the Company www.satiagroup.com
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
No default



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 Standalone Standalone
1 Income
Revenue from operations 31,112.61 68,204.68
Other income 937.48 1,566.84
Total income 32,050.09 69,771.52
2 Expenses
(a) Cost of materials consumed 17,536.25 34,484.86
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (380.37) (376.08)
(d) Employee benefit expense 2,926.20 5,888.76
(e) Finance costs 572.82 1,088.68
(f) Depreciation, depletion and amortisation expense 3,533.73 6,891.65
(f) Other Expenses
1 Other Expenses 10,373.45 21,226.61
Total other expenses 10,373.45 21,226.61
Total expenses 34,562.08 69,204.48
3 Total profit before exceptional items and tax (2,511.99) 567.04
4 Exceptional items 0.00 0.00
5 Total profit before tax (2,511.99) 567.04
6 Tax expense
7 Current tax (460.25) 72.74
8 Deferred tax 400.00 (214.28)
9 Total tax expenses (60.25) (141.54)
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 (2,451.74) 708.58
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 (2,451.74) 708.58
17 Other comprehensive income net of taxes (60.46) (65.35)
18 Total Comprehensive Income for the period (2,512.20) 643.23
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 1,000.00 1,000.00
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 -2.45 0.71
Diluted earnings (loss) per share from continuing operations -2.45 0.71
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 -2.45 0.71
Diluted earnings (loss) per share from continuing and discontinued operations -2.45 0.71
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 71,477.08
Capital work-in-progress 14,997.67
Investment property
Goodwill 0.00
Other intangible assets 110.30
Intangible assets under development 6.78
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 6,388.60
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 60.72
Total non-current financial assets 6,449.32
Deferred tax assets (net) 6,992.96
Other non-current assets 7,261.53
Total non-current assets 1,07,295.64
2 Current assets
Inventories 19,704.15
Current financial asset
Current investments 0.00
Trade receivables, current 14,170.66
Cash and cash equivalents 58.74
Bank balance other than cash and cash equivalents 5,721.79
Loans, current 0.00
Other current financial assets 410.24
Total current financial assets 20,361.43
Current tax assets (net) 394.11
Other current assets 2,762.77
Total current assets 43,222.46
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,50,518.10
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,000.00
Other equity 1,04,315.33
Total equity attributable to owners of parent 1,05,315.33
Non controlling interest
Total equity 1,05,315.33
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 14,753.51
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 3,935.03
Total non-current financial liabilities 18,688.54
Provisions, non-current 1,578.02
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 8.14
Total non-current liabilities 20,274.70
Current liabilities
Current financial liabilities
Borrowings, current 13,175.07
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3,161.17
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5,009.25
Total Trade payable 8,170.42
Other current financial liabilities 2,370.96
Total current financial liabilities 23,716.45
Other current liabilities 961.88
Provisions, current 249.74
Current tax liabilities (Net) 0.00
Deferred government grants, Current
Total current liabilities 24,928.07
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 45,202.77
Total equity and liabilites 1,50,518.10
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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Paper 30,995.78 68,011.06
2 Co-Generation Division 9,081.26 16,008.84
3 Agriculture 0.0011482 0.0018895
Total Segment Revenue 40,191.86 84,208.85
Less: Inter segment revenue 9,079.25 16,004.17
Revenue from operations 31,112.61 68,204.68
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Paper (6,165.68) (5,829.83)
2 Co-Generation Division 4,208.14 7,421.09
3 Agriculture 18.37 64.46
Total Profit before tax (1,939.17) 1,655.72
i. Finance cost 572.82 1,088.68
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax (2,511.99) 567.04
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Paper 1,25,035.80 1,25,035.80
2 Co-Generation Division 19,040.12 19,040.12
3 Agriculture 6,442.18 6,442.18
Total Segment Asset 1,50,518.10 1,50,518.10
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,50,518.10 1,50,518.10
4 Segment Liabilities
Segment Liabilities
1 Paper 37,914.79 37,914.79
2 Co-Generation Division 5,911.39 5,911.39
3 Agriculture 1,376.59 1,376.59
Total Segment Liabilities 45,202.77 45,202.77
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 45,202.77 45,202.77
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Item that will not be reclassified to profit and loss -8747000 -9498000
Total Amount of items that will not be reclassified to profit and loss (87.47) (94.98)
2 Income tax relating to items that will not be reclassified to profit or loss (27.01) (29.63)
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
5 Total Other comprehensive income (60.46) (65.35)



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 567.04
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,088.68
Adjustments for decrease (increase) in inventories 1,032.61
Adjustments for decrease (increase) in trade receivables, current (766.22)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 664.01
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 229.46
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 6,891.64
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 4.76
Adjustments for dividend income 0.00
Adjustments for interest income 334.47
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (554.58)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 227.15
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) 8,483.04
Net cash flows from (used in) operations 9,050.08
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 466.85
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 8,583.23
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 1,814.98
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 9.45
Purchase of property, plant and equipment 10,263.20
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 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 0.00
Interest received 318.36
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (11,750.37)
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 12,105.54
Repayments of borrowings 7,287.27
Payments of lease liabilities 235.71
Dividends paid 0.00
Interest paid 1,028.26
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (686.49)
Net cash flows from (used in) financing activities 2,867.81
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (299.33)
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 (299.33)
Cash and cash equivalents cash flow statement at beginning of period 358.07
Cash and cash equivalents cash flow statement at end of period 58.74





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Satia Industries Limited YCD Industries Ltd (Formerly known as Bhandari Export Industries Ltd) Enterprises of relative of Promoter and KMP Sale of goods or services Approved 9.61 61.49 0.00
2 Satia Industries Limited T.C. Spinners Private Limited Enterprises of relative of Promoter and KMP Sale of goods or services Approved 0.89 13.63 0.97
3 Satia Industries Limited Satia Paper Mills Enterprises of relative of Promoter and KMP Sale of goods or services Approved 1,213.82 912.59 1,754.73
4 Satia Industries Limited YCD Industries Ltd (Formerly known as Bhandari Export Industries Ltd) Enterprises of relative of Promoter and KMP Purchase of goods or services Approved 9.77 0.00 0.16
5 Satia Industries Limited T.C. Spinners Private Limited Enterprises of relative of Promoter and KMP Purchase of goods or services Approved 9.85 0.00 0.00
6 Satia Industries Limited Mr. Dhruv Satia Related Party Any other transaction Rent Approved 16.94 2.50 2.58
7 Satia Industries Limited Mr. Chirag Satia Executive Director Any other transaction Rent Approved 43.50 0.00 0.00
8 Satia Industries Limited Mr. Chirag Satia Executive Director Remuneration Approved 135.11 0.23 15.67
9 Satia Industries Limited Dr. Ajay Satia Chairman cum Managing Director Remuneration Approved 302.02 3.20 15.93
10 Satia Industries Limited Mr. R.K. Bhandari Joint Managing Director Remuneration Approved 90.77 9.87 20.11
11 Satia Industries Limited Mr. Hardev Singh Technical Director Remuneration Approved 36.39 3.99 8.72
12 Satia Industries Limited Mr. Rakesh Kumar Dhuria (Company Secretary) KMP Remuneration Approved 13.11 1.74 3.77
13 Satia Industries Limited Mr. Rachit Nagpal (CFO) KMP Remuneration Approved 15.97 2.02 4.37
14 Satia Industries Limited Mrs. Suman Rani Related Party Any other transaction Place of Profit Approved 7.50 1.14 2.33
15 Satia Industries Limited Ajay Vyas Director Any other transaction Sitting Fees Approved 2.70 0.00 0.00
16 Satia Industries Limited Sh.Inder Dev Singh Director Any other transaction Sitting Fees Approved 2.70 0.00 0.00
17 Satia Industries Limited Sh.Ashok Kumar Gupta Director Any other transaction Sitting Fees Approved 1.70 0.00 0.00
18 Satia Industries Limited Sh. Vinod Kumar Kathuria Director Any other transaction Sitting Fees Approved 1.50 0.00 0.00
19 Satia Industries Limited Mrs. Dr.Priti Lal Shivhare Director Any other transaction Sitting Fees Approved 1.70 0.00 0.00
20 Satia Industries Limited Mr. Rajeev Kumar Director Any other transaction Sitting Fees Approved 1.50 0.00 0.00
21 Satia Industries Limited Deepak Kumar Kakkar Director Any other transaction Sitting Fees Approved 1.00 0.00 0.00
Total value of transaction during the reporting period 1,918.05