Integrated Filing — IndAS



General information about company

Scrip Code 524324
NSE Symbol SEYAIND
MSEI Symbol NOTLISTED
ISIN INE573R01012
Name of company SEYA INDUSTRIES 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 06-08-2026
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 Geographical
Description of single segment
Start date and time of board meeting 14-08-2026   18:30:00
End date and time of board meeting 14-08-2026   18:50:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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
Pursuant to Order dtd. November 2, 2023 (said order), passed by Hon’ble National Company Law Tribunal, Mumbai in a Section 7 application filed by the Financial Creditor, Corporate Insolvency Resolution Process is initiated against the Company. The said order was challenged by the promoter before the Hon'ble National Company Law Appellate Tribunal, whereby the Hon'ble Appellate Tribunal was pleased to stay the constitution of Committee of Creditors (CoC) untill further orders. The said stay on constitution of CoC continues to remain in force as on date.



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 0.00 0.00
Other income 383.72 383.72
Total income 383.72 383.72
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 39.39 39.39
(e) Finance costs 0.01 0.01
(f) Depreciation, depletion and amortisation expense 440.07 440.07
(f) Other Expenses
1 Other Expenses 29.89 29.89
Total other expenses 29.89 29.89
Total expenses 509.36 509.36
3 Total profit before exceptional items and tax (125.64) (125.64)
4 Exceptional items 0.00 0.00
5 Total profit before tax (125.64) (125.64)
6 Tax expense
7 Current tax (54.15) (54.15)
8 Deferred tax 0.00 0.00
9 Total tax expenses (54.15) (54.15)
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 (71.49) (71.49)
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 (71.49) (71.49)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (71.49) (71.49)
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 2,657.05 2,657.05
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 -0.27 -0.27
Diluted earnings (loss) per share from continuing operations -0.27 -0.27
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 -0.27 -0.27
Diluted earnings (loss) per share from continuing and discontinued operations -0.27 -0.27
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. Pursuant to the Order dtd November 2, 2023, passed by Hon’ble National Company Law Tribunal, Mumbai (“NCLT”) Corporate Insolvency Resolution Process is initiated against the Company. 2. The above financial results for the Quarter ended June 30, 2026 have been reviewed by the Independent Committee constituted by IRP and approved by the IRP in their meeting held on August 14, 2026 and are as per Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The said results have been prepared in accordance with Indian Accounting Standards(Ind AS) prescribed under section 133 of the Companies Act, 2013, read with the relevant rules and provisions of Companies Rules, 2015 and Companies Act, 2013(as amended from time to time). The financial results and other financial information pertaining to each of the quarters have not been audited by the statutory auditors. However, the management of the Company has exercised necessary due diligence to ensure that the standalone unaudited financial results provide a true and fair view of the Company's affairs. 3. The Company has only one reportable segment namely 'Speciality Chemical Intermediates'. 4. Prior period figures have been regrouped/rearranged/re-classified wherever considered necessary for comparison purpose and as per present period classification



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)
1 Speciality Chemical Intermediates 0.00 0.00
Total Segment Revenue 0.00 0.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 0.00 0.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Speciality Chemical Intermediates 0.00 0.00
Total Profit before tax 0.00 0.00
i. Finance cost 0.01 0.01
ii. Other Unallocable Expenditure net off Unallocable income 125.63 125.63
Profit before tax (125.64) (125.64)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Speciality Chemical Intermediates 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 Speciality Chemical Intermediates 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) The Company has only one reportable segment namely 'Speciality Chemical Intermediates'.



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 0.00 0.00
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 0.00 0.00





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 Thacker Butala Desai Yes 30-04-2028