Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	SERVOTECH
MSEI Symbol	NOTLISTED
ISIN	INE782X01033
Name of company	Servotech Renewable Power System 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	06-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	04-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	Single segment
Description of single segment	Solar Products
Start date and time of board meeting	06-May-2025   15:00:00
End date and time of board meeting	06-May-2025   21:15:00
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	1462806000	6744362000
	Other income	11791000	23638000
	Total income	1474597000	6768000000
2	Expenses
(a)	Cost of materials consumed	1366194000	5757765000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-169619000	-152411000
(d)	Employee benefit expense	53169000	190504000
(e)	Finance costs	9788000	72677000
(f)	Depreciation, depletion and amortisation expense	18956000	58651000
(f)	Other Expenses
1	Other	91054000	392758000
	Total other expenses	91054000	392758000
	Total expenses	1369542000	6319944000
3	Total profit before exceptional items and tax	105055000	448056000
4	Exceptional items	0	0
5	Total profit before tax	105055000	448056000
6	Tax expense
7	Current tax	27425000	117524000
8	Deferred tax	467000	4162000
9	Total tax expenses	27892000	121686000
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	77163000	326370000
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	77163000	326370000
17	Other comprehensive income net of taxes	96518000	96518000
18	Total Comprehensive Income for the period	173681000	422888000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	174417000	423870000
	Total profit or loss, attributable to non-controlling interests	-737000	-737000
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	224645000	224645000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.35	1.46
	Diluted earnings (loss) per share from continuing operations	0.35	1.45
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	0.35	1.46
	Diluted earnings (loss) per share from continuing and discontinued operations	0.35	1.45
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	661049000
	Capital work-in-progress	31552000
	Investment property	21893000
	Goodwill	0
	Other intangible assets	3157000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	144083000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets
	Total non-current financial assets	144083000
	Deferred tax assets (net)
	Other non-current assets	148224000
	Total non-current assets	1009958000
2	Current assets
	Inventories	705457000
	Current financial asset
	Current investments	0
	Trade receivables, current	1453828000
	Cash and cash equivalents	142661000
	Bank balance other than cash and cash equivalents	282765000
	Loans, current	0
	Other current financial assets
	Total current financial assets	1879254000
	Current tax assets (net)
	Other current assets	503749000
	Total current assets	3088460000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	4098418000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	224645000
	Other equity	2141247000
	Total equity attributable to owners of parent	2365892000
	Non controlling interest	10151000
	Total equity	2376043000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	135793000
	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	9089000
	Total Trade payable	9089000
	Other non-current financial liabilities
	Total non-current financial liabilities	144882000
	Provisions, non-current	95113000
	Deferred tax liabilities (net)	22035000
	Deferred government grants, Non-current
	Other non-current liabilities	21529000
	Total non-current liabilities	283559000
	Current liabilities
	Current financial liabilities
	Borrowings, current	615563000
	Trade payables, 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	543129000
	Total Trade payable	543129000
	Other current financial liabilities
	Total current financial liabilities	1158692000
	Other current liabilities	128671000
	Provisions, current	151453000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	1438816000
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	1722375000
	Total equity and liabilites	4098418000
	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)
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Amount of items that will not be reclassified to profit and loss	116036000	116036000
	Total Amount of items that will not be reclassified to profit and loss	116036000	116036000
2	Income tax relating to items that will not be reclassified to profit or loss	19518000	19518000
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	96518000	96518000

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			448056000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			72677000
	Adjustments for decrease (increase) in inventories			-316302000
	Adjustments for decrease (increase) in trade receivables, current			-700948000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	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			142103000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			58651000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-187429000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			33129000
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-898119000
	Net cash flows from (used in) operations			-450063000
	Dividends received			0
	Interest paid			0
	Interest received			-13234000
	Income taxes paid (refund)			86387000
	Other inflows (outflows) of cash			-4397000
	Net cash flows from (used in) operating activities			-554081000
	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			610000
	Purchase of property, plant and equipment			181217000
	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			13234000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			4271000
	Net cash flows from (used in) investing activities	-163102000
	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			543328000
	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			23745000
	Repayments of borrowings			0
	Payments of lease liabilities			4894000
	Dividends paid			11145000
	Interest paid			72677000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			478357000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-238826000
	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			-238826000
	Cash and cash equivalents cash flow statement at beginning of period			664252000
	Cash and cash equivalents cash flow statement at end of period			425426000