Integrated Filing — IndAS

General information about company
Scrip Code	533301
NSE Symbol	SHEKHAWATI
MSEI Symbol	NOTLISTED
ISIN	INE268L01046
Name of company	SHEKHAWATI INDUSTRIES LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	21-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	11-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	21-Apr-2025   15:00:00
End date and time of board meeting	21-Apr-2025   18:15:00
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	Declaration of unmodified opinion
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	No
(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.	No
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	2025-02-17
Indicate Company website link for updated RPT policy of the Company	WWW.SHEKHAWATIIND.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
Notapplicable

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	109641000	606371000
	Other income	786000	17771000
	Total income	110427000	624142000
2	Expenses
(a)	Cost of materials consumed	60508000	257230000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-34002000	-85610000
(d)	Employee benefit expense	19709000	67691000
(e)	Finance costs	90000	356000
(f)	Depreciation, depletion and amortisation expense	2187000	8149000
(f)	Other Expenses
1	Direct Expenses	18622000	112130000
2	Power and Fuel	35791000	173208000
3	Other Expenses	9111000	28291000
4	Taxation of Earlier year	0	-124000
	Total other expenses	63524000	313505000
	Total expenses	112016000	561321000
3	Total profit before exceptional items and tax	-1589000	62821000
4	Exceptional items	0	0
5	Total profit before tax	-1589000	62821000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	0	0
9	Total tax expenses	0	0
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	-1589000	62821000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-1589000	62821000
17	Other comprehensive income net of taxes	-5144000	-3689000
18	Total Comprehensive Income for the period	-6733000	59132000
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	344700000	344700000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		-212841000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-0.05	1.82
	Diluted earnings (loss) per share from continuing operations	-0.05	1.82
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	-0.05	1.82
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.05	1.82
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		tNotes:tttttt n nt1tThe above financial results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on 21st April 2025.ttttt n n nt2tThe financial results have been prepared in accordance with Indian Accounting Standard Ind AS prescribed under section 133 of the Companies Act 2013, read with relevent rules thereunder and in terms of Regulation 33 of the SEBI Listing Obligation & Disclosure Requirements Regulations, 2015 as amended and SEBI LODR Circular Dated 5th July 2016.ttttt nt3tThe name of the company has been changed from Shekhawati Poly-Yarn Limited to Shekhawati Industries Limited subsequent to Quarter ended 30th June 2024 . The new certificate of Incorporation pursuent to change of name pursuant to Rule 29 of the Companies Incorporation Rules , 2014 has been issued on July 23 2024. nttttt nt4tDuring the year the company has diversified its business in the field of Real Estate and Construction Section also the Company has acquired land in the Village of Kunenama at Khandala Taluka Mava, District Pune. The company has also started construction activities of Bungalows on the said land.tt n6tDuring the year, the Company has done consolidation of Equity Shares Face Value from  Re. 1 each to Rs.10 each. Accordingly, the EPS for the previous quarters and year ended year ended have been recalculated.ttttt n7tDuring the quarter under review the company does not have has any subsidiary associate joint venture companyies, therefore the financial results are Standalone Financial Result as on March 31, 2025. Hence, the disclosure as per the relevant Indian Accounting Standard ie Ind AS 110 Consolidated Financial Statement is not applicable.ttttt n8tFigures for the quarter ended 31 March 2025 and the corresponding quarter ended in the previous year as reported in these financial results are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to the end of the third quarter of the relevant financial year. Also the figures up to the end of the third quarter had only been reviewed and not subjected to audit.ttttt n9tFigures of the previous reporting period has been reclassified regrouped wherever necessary to correspond with the figures of the current reporting period.ttttt

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	14137000
	Capital work-in-progress
	Investment property
	Goodwill	0
	Other intangible assets	3627000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	26899000
	Total non-current financial assets	26899000
	Deferred tax assets (net)	35278000
	Other non-current assets	0
	Total non-current assets	79941000
2	Current assets
	Inventories	92067000
	Current financial asset
	Current investments	37973000
	Trade receivables, current	5497000
	Cash and cash equivalents	4175000
	Bank balance other than cash and cash equivalents	1105000
	Loans, current	117330000
	Other current financial assets	8445000
	Total current financial assets	174525000
	Current tax assets (net)
	Other current assets	34446000
	Total current assets	301038000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	380979000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	344700000
	Other equity	-212841000
	Total equity attributable to owners of parent	131859000
	Non controlling interest
	Total equity	131859000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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
	Total non-current financial liabilities	0
	Provisions, non-current	3737000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	2703000
	Total non-current liabilities	6440000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	526000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	129622000
	Total Trade payable	130148000
	Other current financial liabilities	2983000
	Total current financial liabilities	133131000
	Other current liabilities	101038000
	Provisions, current	8511000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	242680000
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	249120000
	Total equity and liabilites	380979000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Textile Operations	109641000	606371000
2	Real Estate Operations	0	0
	Total Segment Revenue	109641000	606371000
	Less: Inter segment revenue
	Revenue from operations	109641000	606371000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Textile Operations	7992000	69739000
2	Real Estate Operations	0	0
	Total Profit before tax	7992000	69739000
	i. Finance cost	90000	90000
	ii. Other Unallocable Expenditure net off Unallocable income	9491000	9491000
	Profit before tax	-1589000	62698000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Textile Operations	60373000	60373000
2	Real Estate Operations	85610000	85610000
	Total Segment Asset	145983000	145983000
	Un-allocable Assets	234997000	234997000
	Net Segment Asset	380980000	380980000
4	Segment Liabilities
	Segment Liabilities
1	Textile Operations	231646000	231646000
2	Real Estate Operations	7540000	7540000
	Total Segment Liabilities	239186000	239186000
	Un-allocable Liabilities	9936000	9936000
	Net Segment Liabilities	249122000	249122000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	Remeasurement of Defined Benefit Plans	-5144000	-3689000
	Total Amount of items that will not be reclassified to profit and loss	-5144000	-3689000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	0
5	Total Other comprehensive income	-5144000	-3689000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			62821000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			356000
	Adjustments for decrease (increase) in inventories			-80695000
	Adjustments for decrease (increase) in trade receivables, current			113419000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			12796000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-22203000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-98378000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			8149000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			2440000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-288000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			5707000
	Other adjustments to reconcile profit (loss)			-672000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-59369000
	Net cash flows from (used in) operations			3452000
	Dividends received			-8000
	Interest paid			0
	Interest received			-16202000
	Income taxes paid (refund)			-7276000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-5482000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			183493000
	Other cash payments to acquire equity or debt instruments of other entities			207299000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			84000
	Purchase of property, plant and equipment			7541000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			-27870000
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			8000
	Interest received			11611000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-531000
	Net cash flows from (used in) investing activities	7695000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			960000
	Dividends paid			0
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-960000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1253000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			1253000
	Cash and cash equivalents cash flow statement at beginning of period			2922000
	Cash and cash equivalents cash flow statement at end of period			4175000