Integrated Filing — IndAS

General information about company
Scrip Code	509930
NSE Symbol	SUPREMEIND
MSEI Symbol	NOTLISTED
ISIN	INE195A01028
Name of company	Supreme 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	24-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	15-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	24-Apr-2025   10:30:00
End date and time of board meeting	24-Apr-2025   13:15:00
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	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	2025-01-20
Indicate Company website link for updated RPT policy of the Company	https://www.supreme.co.in/
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
Not Applicable

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	30270700000	104462500000
	Other income	124500000	1128200000
	Total income	30395200000	105590700000
2	Expenses
(a)	Cost of materials consumed	17837000000	70309600000
(b)	Purchases of stock-in-trade	649100000	1355200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	2845600000	-200300000
(d)	Employee benefit expense	1303700000	4856800000
(e)	Finance costs	29700000	119000000
(f)	Depreciation, depletion and amortisation expense	913500000	3586100000
(f)	Other Expenses
1	Power and fuel expesnes	842800000	3424600000
2	Other Expenses	2624400000	10389200000
	Total other expenses	3467200000	13813800000
	Total expenses	27045800000	93840200000
3	Total profit before exceptional items and tax	3349400000	11750500000
4	Exceptional items	0	0
5	Total profit before tax	3349400000	11750500000
6	Tax expense
7	Current tax	817400000	2866800000
8	Deferred tax	-84300000	-84300000
9	Total tax expenses	733100000	2782500000
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	2616300000	8968000000
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	2616300000	8968000000
17	Other comprehensive income net of taxes	22000000	-28700000
18	Total Comprehensive Income for the period	2638300000	8939300000
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	254100000	254100000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		49605300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	20.6	70.6
	Diluted earnings (loss) per share from continuing operations	20.6	70.6
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	20.6	70.6
	Diluted earnings (loss) per share from continuing and discontinued operations	20.6	70.6
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
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	25009800000
	Capital work-in-progress	4026400000
	Investment property
	Goodwill	42400000
	Other intangible assets	1635900000
	Intangible assets under development	45600000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	452500000
	Trade receivables, non-current
	Loans, non-current	21500000
	Other non-current financial assets	348600000
	Total non-current financial assets	822600000
	Deferred tax assets (net)
	Other non-current assets	2292300000
	Total non-current assets	33875000000
2	Current assets
	Inventories	13336500000
	Current financial asset
	Current investments	0
	Trade receivables, current	5399200000
	Cash and cash equivalents	9439900000
	Bank balance other than cash and cash equivalents	83300000
	Loans, current	25600000
	Other current financial assets	60600000
	Total current financial assets	15008600000
	Current tax assets (net)	156200000
	Other current assets	2552500000
	Total current assets	31053800000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	64928800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	254100000
	Other equity	49605300000
	Total equity attributable to owners of parent	49859400000
	Non controlling interest
	Total equity	49859400000
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	675700000
	Total non-current financial liabilities	675700000
	Provisions, non-current	380400000
	Deferred tax liabilities (net)	875800000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	1931900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	156500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	8774500000
	Total Trade payable	8931000000
	Other current financial liabilities	2685600000
	Total current financial liabilities	11616600000
	Other current liabilities	1412200000
	Provisions, current	108700000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	13137500000
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	15069400000
	Total equity and liabilites	64928800000
	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	Plastic Piping Products	0	0
2	Industrial Prodcuts	0	0
3	Packaging Prodcuts	0	0
4	Consumer Products	0	0
5	Others	0	0
	Total Segment Revenue	0	0
	Less: Inter segment revenue	0	0
	Revenue from operations	0	0
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Plastic Piping Products	0	0
2	Industrial Prodcuts	0	0
3	Packaging Prodcuts	0	0
4	Consumer Products	0	0
5	Others	0	0
	Total Profit before tax	0	0
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	0	0
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Plastic Piping Products	0	0
2	Industrial Prodcuts	0	0
3	Packaging Prodcuts	0	0
4	Consumer Products	0	0
5	Others	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	Plastic Piping Products	0	0
2	Industrial Prodcuts	0	0
3	Packaging Prodcuts	0	0
4	Consumer Products	0	0
5	Others	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	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	Re-measurment of defined employee benefit plants	29500000	-38300000
	Total Amount of items that will not be reclassified to profit and loss	29500000	-38300000
2	Income tax relating to items that will not be reclassified to profit or loss	7500000	-9600000
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	22000000	-28700000

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			11750500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			119000000
	Adjustments for decrease (increase) in inventories			249400000
	Adjustments for decrease (increase) in trade receivables, current			-289100000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-182200000
	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			-919200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			139500000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3586100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	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			195800000
	Adjustments for dividend income			549800000
	Adjustments for interest income			21800000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			55200000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-1067500000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			-3500000
	Total adjustments for reconcile profit (loss)			1311900000
	Net cash flows from (used in) operations			13062400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			3023400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			10039000000
	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			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	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			27100000
	Purchase of property, plant and equipment			8904300000
	Proceeds from sales of investment property			0
	Purchase of investment property			159600000
	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			0
	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			549800000
	Interest received			21800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			557800000
	Net cash flows from (used in) investing activities	-7907400000
	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			278500000
	Dividends paid			4064900000
	Interest paid			56800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-4400200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-2268600000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-73400000
	Net increase (decrease) in cash and cash equivalents			-2342000000
	Cash and cash equivalents cash flow statement at beginning of period			11781900000
	Cash and cash equivalents cash flow statement at end of period			9439900000