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	Consolidated
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

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	Consolidated	Consolidated
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	578400000
	Total income	30395200000	105040900000
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	1310100000	4873100000
(e)	Finance costs	29700000	119000000
(f)	Depreciation, depletion and amortisation expense	913600000	3586200000
(f)	Other Expenses
1	Power and fuel expenses	842800000	3424600000
2	Other Expenses	2623400000	10383800000
	Total other expenses	3466200000	13808400000
	Total expenses	27051300000	93851200000
3	Total profit before exceptional items and tax	3343900000	11189700000
4	Exceptional items	0	0
5	Total profit before tax	3343900000	11189700000
6	Tax expense
7	Current tax	817400000	2866800000
8	Deferred tax	-85300000	-85300000
9	Total tax expenses	732100000	2781500000
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	2611800000	8408200000
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	327600000	1200600000
16	Total profit (loss) for period	2939400000	9608800000
17	Other comprehensive income net of taxes	22600000	-27800000
18	Total Comprehensive Income for the period	2962000000	9581000000
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		56350300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	23.14	75.64
	Diluted earnings (loss) per share from continuing operations	23.14	75.64
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	23.14	75.64
	Diluted earnings (loss) per share from continuing and discontinued operations	23.14	75.64
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	25009900000
	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	7196200000
	Trade receivables, non-current
	Loans, non-current	21500000
	Other non-current financial assets	348600000
	Total non-current financial assets	7566300000
	Deferred tax assets (net)
	Other non-current assets	2292300000
	Total non-current assets	40618800000
2	Current assets
	Inventories	13336500000
	Current financial asset
	Current investments	0
	Trade receivables, current	5401000000
	Cash and cash equivalents	9441200000
	Bank balance other than cash and cash equivalents	83300000
	Loans, current	25600000
	Other current financial assets	63100000
	Total current financial assets	15014200000
	Current tax assets (net)	156200000
	Other current assets	2552500000
	Total current assets	31059400000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	71678200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	254100000
	Other equity	56350300000
	Total equity attributable to owners of parent	56604400000
	Non controlling interest
	Total equity	56604400000
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)	874800000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	1930900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	8934400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	8934400000
	Other current financial liabilities	2687600000
	Total current financial liabilities	11622000000
	Other current liabilities	1412200000
	Provisions, current	108700000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	13142900000
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	15073800000
	Total equity and liabilites	71678200000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Plastic Piping Products	20740600000	70352900000
2	Industrial Products	3463700000	13126700000
3	Packaging Products	4261100000	15923000000
4	Consumer Prodcuts	1361400000	4436400000
5	others	443900000	623500000
	Total Segment Revenue	30270700000	104462500000
	Less: Inter segment revenue	0	0
	Revenue from operations	30270700000	104462500000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Plastic Piping Products	2159200000	7353100000
2	Industrial Products	352000000	1100800000
3	Packaging Products	570600000	1846100000
4	Consumer Prodcuts	225800000	722800000
5	others	8100000	9500000
	Total Profit before tax	3315700000	11032300000
	i. Finance cost	29700000	29700000
	ii. Other Unallocable Expenditure net off Unallocable income	-385500000	-385500000
	Profit before tax	3671500000	12390300000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Plastic Piping Products	0	0
2	Industrial Products	0	0
3	Packaging Products	0	0
4	Consumer Prodcuts	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 Products	0	0
3	Packaging Products	0	0
4	Consumer Prodcuts	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurment gain/losses of defined employee benefit plans	29500000	-38300000
2	Share of other comprehensive income in an associate (net of tax)	600000	900000
	Total Amount of items that will not be reclassified to profit and loss	30100000	-37400000
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	0	0
5	Total Other comprehensive income	22600000	-27800000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			11189700000
	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			-287700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-175500000
	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			-918300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			140500000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3586200000
	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			0
	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)			-1068400000
	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)			1870900000
	Net cash flows from (used in) operations			13060600000
	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			10037200000
	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			8904400000
	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	-7907500000
	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			-2270500000
	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			-2343900000
	Cash and cash equivalents cash flow statement at beginning of period			11785100000
	Cash and cash equivalents cash flow statement at end of period			9441200000