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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 14-08-2026   16:00:00
End date and time of board meeting 14-08-2026   17:15:00
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 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
There are mo loans and debt securities.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 14,759.00 14,759.00
Other income 139.90 139.90
Total income 14,898.90 14,898.90
2 Expenses
(a) Cost of materials consumed 127.80 127.80
(b) Purchases of stock-in-trade 11,150.00 11,150.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,901.30 1,901.30
(d) Employee benefit expense 386.30 386.30
(e) Finance costs 1.50 1.50
(f) Depreciation, depletion and amortisation expense 52.40 52.40
(f) Other Expenses
1 Other Expenses 413.20 413.20
Total other expenses 413.20 413.20
Total expenses 14,032.50 14,032.50
3 Total profit before exceptional items and tax 866.40 866.40
4 Exceptional items 24.80 24.80
5 Total profit before tax 891.20 891.20
6 Tax expense
7 Current tax 224.30 224.30
8 Deferred tax 6.40 6.40
9 Total tax expenses 230.70 230.70
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 660.50 660.50
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 660.50 660.50
17 Other comprehensive income net of taxes 11.00 11.00
18 Total Comprehensive Income for the period 671.50 671.50
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 3,960.00 3,960.00
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 1.7 1.7
Diluted earnings (loss) per share from continuing operations 1.7 1.7
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 1.7 1.7
Diluted earnings (loss) per share from continuing and discontinued operations 1.7 1.7
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 above financial results have been reviewed and approved by the Audit Committee and the Board of Directors in the meetings held on 14.08.2026. 2.The Statutory Auditors have carried out Audit of the Financial Results of the Company for the quarter ended 30th June, 2026. 3.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. 4.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: i. It is not a subsidiary. ii. Its securities are not listed or are not in the process of listing on any stock exchange in India or outside India. 5.The unaudited figures of previous comparative quarter ended 30th June, 2025 have been re grouped/recasted/rearranged wherever considered necessary to make them comparable with those of the current quarter. 6.The audited figures of previous comparative year and quarter ended 31st March, 2026 have been re grouped/recasted/rearranged wherever considered necessary to make them comparable with those of the current quarter. 7.The results for the quarter ended on June 30, 2026 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.com)



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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)
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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
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 (11.00) (11.00)
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 11.00 11.00