Integrated Filing — IndAS

General information about company
Scrip Code	539221
NSE Symbol	SPORTKING
MSEI Symbol	NOTLISTED
ISIN	INE885H01029
Name of company	SPORTKING INDIA 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	01-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	22-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	Single segment
Description of single segment	TEXTILE
Start date and time of board meeting	01-May-2025   12:00:00
End date and time of board meeting	01-May-2025   15:50:00
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	2023-04-29
Indicate Company website link for updated RPT policy of the Company	https://sportking.co.in/pdf/Related-Party-Transaction-Policy.pdf
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
NO DEFAULT ON LOANS AND DEBT SECURITIES

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	6288071000	25242294000
	Other income	89749000	267871000
	Total income	6377820000	25510165000
2	Expenses
(a)	Cost of materials consumed	4072275000	17582598000
(b)	Purchases of stock-in-trade	8184000	12655000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	144007000	6989000
(d)	Employee benefit expense	361278000	1426532000
(e)	Finance costs	92621000	502632000
(f)	Depreciation, depletion and amortisation expense	231852000	896352000
(f)	Other Expenses
1	Power & Fuel	389735000	1551933000
2	Other Expenses	569124000	2032449000
	Total other expenses	958859000	3584382000
	Total expenses	5869076000	24012140000
3	Total profit before exceptional items and tax	508744000	1498025000
4	Exceptional items	0	0
5	Total profit before tax	508744000	1498025000
6	Tax expense
7	Current tax	159953000	422592000
8	Deferred tax	-12382000	-17100000
9	Total tax expenses	147571000	405492000
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	361173000	1092533000
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	361173000	1092533000
17	Other comprehensive income net of taxes	8379000	8379000
18	Total Comprehensive Income for the period	369552000	1100912000
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	128680000	128680000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		9929534000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.81	8.57
	Diluted earnings (loss) per share from continuing operations	2.81	8.57
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	2.81	8.57
	Diluted earnings (loss) per share from continuing and discontinued operations	2.81	8.57
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards ('Ind AS') notified under the Companies (Indian Accounting Standards) Rules, 2015, (as amended) as specified in Section 133 of the Companies Act, 2013 read with relevant rules Issued thereunder and requirements of Regulation 33 of SEBI (LODR Regulations, 2015 as amended. 2. The company is a single segment company engaged in textile business. n3.The Code on Social Security, 2020 (‘Code’) relating to employee benefits during employment and post-employment benefits has been notified in the Official Gazette on 29th September 2020. The draft rules have been released on November 13, 2020 and suggestions invited from stakeholders are under consideration by the Ministry. The impact of the change will be assessed and accounted in the period in which said rules are notified for implementation.4.The Company does not have Subsidiary/associate/ Joint Venture Company. n5.The Board has recommended a Final Dividend of Rs.1/- per equity share of face value of Rs. 1/- each on fully paid equity shares amounting to Rs. 1270.72 Lakhs and 5% on Non-Cumulative Non- Convertible Redeemable Preference Shares of face value of Rs.10/- each amounting to Rs. 34.16 Lakhs for FY 2024-25. 6.The figures of the quarter ended 31st March, 2025 and 31st March,2024 are the balancing figures between the audited figures in respect to the said full financial year and the published unaudited figures upto nine months ended 31st December, 2024 and 31st, December,2023 respectively, which have been subject to limited review by the Statutory Auditors. 7.The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 01st May 2025.The Statutory Auditors of the Company have issued an Auditor’s Report with un-modified opinion on the above Financial Results. n n

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	7589791000
	Capital work-in-progress	49402000
	Investment property	0
	Goodwill	0
	Other intangible assets	1275000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	228688000
	Total non-current financial assets	228688000
	Deferred tax assets (net)	21005000
	Other non-current assets	18161000
	Total non-current assets	7908322000
2	Current assets
	Inventories	4338335000
	Current financial asset
	Current investments	0
	Trade receivables, current	4563220000
	Cash and cash equivalents	4995000
	Bank balance other than cash and cash equivalents	2531000
	Loans, current	0
	Other current financial assets	63195000
	Total current financial assets	4633941000
	Current tax assets (net)	0
	Other current assets	867613000
	Total current assets	9839889000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	17748211000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	128680000
	Other equity	9929534000
	Total equity attributable to owners of parent	10058214000
	Non controlling interest
	Total equity	10058214000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3526706000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	6558000
	Total non-current financial liabilities	3533264000
	Provisions, non-current	172705000
	Deferred tax liabilities (net)	245400000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	3951369000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2320860000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	39588000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	660620000
	Total Trade payable	700208000
	Other current financial liabilities	520738000
	Total current financial liabilities	3541806000
	Other current liabilities	53624000
	Provisions, current	15383000
	Current tax liabilities (Net)	127815000
	Deferred government grants, Current	0
	Total current liabilities	3738628000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	7689997000
	Total equity and liabilites	17748211000
	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)
	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
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 Employee Defined Benefit Plans	11179000	11179000
	Total Amount of items that will not be reclassified to profit and loss	11179000	11179000
2	Income tax relating to items that will not be reclassified to profit or loss	2800000	2800000
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	8379000	8379000

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			1498025000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			493488000
	Adjustments for decrease (increase) in inventories			2112136000
	Adjustments for decrease (increase) in trade receivables, current			-993211000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			480241000
	Adjustments for decrease (increase) in other non-current assets			-31232000
	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			-173053000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			58911000
	Adjustments for increase (decrease) in other non-current liabilities			20805000
	Adjustments for depreciation and amortisation expense			896352000
	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			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	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)			0
	Other adjustments for non-cash items			173976000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			3038413000
	Net cash flows from (used in) operations			4536438000
	Dividends received			0
	Interest paid			0
	Interest received			-18307000
	Income taxes paid (refund)			371891000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4146240000
	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			25608000
	Purchase of property, plant and equipment			698863000
	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			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			0
	Interest received			8563000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2372000
	Net cash flows from (used in) investing activities	-667064000
	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			427750000
	Repayments of borrowings			3353337000
	Payments of lease liabilities			0
	Dividends paid			65686000
	Interest paid			495230000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2136000
	Net cash flows from (used in) financing activities			-3488639000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-9463000
	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			-9463000
	Cash and cash equivalents cash flow statement at beginning of period			14458000
	Cash and cash equivalents cash flow statement at end of period			4995000