Integrated Filing — IndAS

General information about company
Scrip Code	543743
NSE Symbol	SAH
MSEI Symbol	NOTLISTED
ISIN	INE035801013
Name of company	SAH POLYMERS 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	05-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	29-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	Manufacturing
Start date and time of board meeting	05-May-2025   15:30:00
End date and time of board meeting	05-May-2025   16:15:00
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	2025-01-29
Indicate Company website link for updated RPT policy of the Company	https://sahpolymers.com/wp-content/uploads/2023/04/Related-Policy-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
There is no defaults on loans and debt securities applicable to the Company.

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	304772000	1136673000
	Other income	8425000	20176000
	Total income	313197000	1156849000
2	Expenses
(a)	Cost of materials consumed	156565000	651908000
(b)	Purchases of stock-in-trade	18685000	34783000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	26025000	-46342000
(d)	Employee benefit expense	12124000	52307000
(e)	Finance costs	6854000	28857000
(f)	Depreciation, depletion and amortisation expense	6843000	24416000
(f)	Other Expenses
1	Other Expenses	91315000	409419000
	Total other expenses	91315000	409419000
	Total expenses	318411000	1155348000
3	Total profit before exceptional items and tax	-5214000	1501000
4	Exceptional items	0	0
5	Total profit before tax	-5214000	1501000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	-1405000	-230000
9	Total tax expenses	-1405000	-230000
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	-3809000	1731000
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	-3809000	1731000
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	-3809000	1731000
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	257960000	257960000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		576436000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-0.15	0.07
	Diluted earnings (loss) per share from continuing operations	-0.15	0.07
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	-0.15	0.07
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.15	0.07
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		The figures for the 3 months ended 31.03.2025 and corresponding 3 months ended 31.03.2024 are the balancing figures between the audited figures in respect of the full financial year and the year to date figures upto the third quarter of the respective financial years. nNotes n1. The audited Financial Results were reviewed by the Audit Committee and approved at the meeting of the Board of Directors of the Company held on May 5, 2025. The Company confirms that its statutory auditors, M s H R Jain and Co have issued audit report with unmodified opinion on the Standalone Financial Results. n2. There is no exceptional item. n3. The Company publishes the standalone financial results along with the consolidated financial results. In accordance with the Ind AS 108, Operating Segments , the Company has disclosed the segment information in the consolidated financial results and therefore no separate disclosure on segment information is given in the standalone financial results for the quarter and twelve months ended on March 31,2025. n4. This statement is as per Regulation 33 of the SEBl (Listing Obligations and Disclosure Requirements) Regulations, 2015. n5.These standalone financial results are available on the Companys website viz www.sahpolymers.com and on the websites of National Stock Exchange Limited www.nseindia.com and BSE Limited www.bseindia.com.

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	507080000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	106000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	56078000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	20747000
	Total non-current financial assets	76825000
	Deferred tax assets (net)
	Other non-current assets	811000
	Total non-current assets	584822000
2	Current assets
	Inventories	264461000
	Current financial asset
	Current investments	0
	Trade receivables, current	187103000
	Cash and cash equivalents	37664000
	Bank balance other than cash and cash equivalents	7522000
	Loans, current	56743000
	Other current financial assets	713000
	Total current financial assets	289745000
	Current tax assets (net)	1439000
	Other current assets	53248000
	Total current assets	608893000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	1193715000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	257960000
	Other equity	576436000
	Total equity attributable to owners of parent	834396000
	Non controlling interest
	Total equity	834396000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	42439000
	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	42439000
	Provisions, non-current	0
	Deferred tax liabilities (net)	17878000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	60317000
	Current liabilities
	Current financial liabilities
	Borrowings, current	215581000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	16404000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	56542000
	Total Trade payable	72946000
	Other current financial liabilities	193000
	Total current financial liabilities	288720000
	Other current liabilities	8856000
	Provisions, current	1426000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	299002000
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	359319000
	Total equity and liabilites	1193715000
	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
	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
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

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			1501000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			28857000
	Adjustments for decrease (increase) in inventories			-60804000
	Adjustments for decrease (increase) in trade receivables, current			9449000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-10931000
	Adjustments for decrease (increase) in other non-current assets			-145000
	Adjustments for other financial assets, non-current			-5134000
	Adjustments for other financial assets, current			-189000
	Adjustments for other bank balances			53644000
	Adjustments for increase (decrease) in trade payables, current			-1719000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-15545000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			24416000
	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			-76000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-4100000
	Adjustments for dividend income			0
	Adjustments for interest income			1913000
	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			-27000
	Other adjustments to reconcile profit (loss)			44620000
	Other adjustments for non-cash items			13466000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			73869000
	Net cash flows from (used in) operations			75370000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			234000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			75136000
	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			40000
	Purchase of property, plant and equipment			53956000
	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			1913000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-52003000
	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			6932000
	Repayments of borrowings			28470000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			28857000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-537000
	Net cash flows from (used in) financing activities			-50932000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-27799000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-7094000
	Net increase (decrease) in cash and cash equivalents			-34893000
	Cash and cash equivalents cash flow statement at beginning of period			72557000
	Cash and cash equivalents cash flow statement at end of period			37664000