Integrated Filing — IndAS

General information about company
Scrip Code	517385
NSE Symbol	SYMPHONY
MSEI Symbol	NOTLISTED
ISIN	INE225D01027
Name of company	Symphony 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	07-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	30-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Unaudited
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	07-May-2025   15:00:00
End date and time of board meeting	07-May-2025   17:35:00
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	2025-02-05
Indicate Company website link for updated RPT policy of the Company	https://symphonylimited.com/wp-content/uploads/2025/02/Policy_for_Materiality_Dealing_with_RPT_05_02_2025.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
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-Oct-2024	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	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	3680000000	11820000000
	Other income	120000000	490000000
	Total income	3800000000	12310000000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	2020000000	6330000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-140000000	-390000000
(d)	Employee benefit expense	200000000	770000000
(e)	Finance costs	0	0
(f)	Depreciation, depletion and amortisation expense	20000000	60000000
(f)	Other Expenses
1	Advertisement and sales promotion expense	210000000	890000000
2	Other expenses	400000000	1360000000
	Total other expenses	610000000	2250000000
	Total expenses	2710000000	9020000000
3	Total profit before exceptional items and tax	1090000000	3290000000
4	Exceptional items	-410000000	-870000000
5	Total profit before tax	680000000	2420000000
6	Tax expense
7	Current tax	180000000	680000000
8	Deferred tax	60000000	-20000000
9	Total tax expenses	240000000	660000000
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	440000000	1760000000
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	440000000	1760000000
17	Other comprehensive income net of taxes	-10000000	-10000000
18	Total Comprehensive Income for the period	430000000	1750000000
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	137300000	137300000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		7570000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.37	25.57
	Diluted earnings (loss) per share from continuing operations	6.37	25.57
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	6.37	25.57
	Diluted earnings (loss) per share from continuing and discontinued operations	6.37	25.57
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	790000000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	10000000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	1350000000
	Non-current financial assets
	Non-current investments	2850000000
	Trade receivables, non-current	0
	Loans, non-current	1210000000
	Other non-current financial assets	0
	Total non-current financial assets	4060000000
	Deferred tax assets (net)	0
	Other non-current assets	40000000
	Total non-current assets	6250000000
2	Current assets
	Inventories	1270000000
	Current financial asset
	Current investments	1540000000
	Trade receivables, current	870000000
	Cash and cash equivalents	190000000
	Bank balance other than cash and cash equivalents	20000000
	Loans, current	10000000
	Other current financial assets	20000000
	Total current financial assets	2650000000
	Current tax assets (net)	0
	Other current assets	230000000
	Total current assets	4150000000
3	Non-current assets classified as held for sale	60000000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	10460000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	140000000
	Other equity	7570000000
	Total equity attributable to owners of parent	7710000000
	Non controlling interest
	Total equity	7710000000
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	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	0
	Provisions, non-current	0
	Deferred tax liabilities (net)	50000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	50000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	20000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	880000000
	Total Trade payable	900000000
	Other current financial liabilities	60000000
	Total current financial liabilities	960000000
	Other current liabilities	1550000000
	Provisions, current	190000000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	2700000000
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	2750000000
	Total equity and liabilites	10460000000
	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-Oct-2024	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Unaudited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Air Cooling and Other Appliances	3690000000	11840000000
2	Corporate Funds	90000000	410000000
3	Assets classified as held for sale	0	0
	Total Segment Revenue	3780000000	12250000000
	Less: Inter segment revenue	-20000000	-20000000
	Revenue from operations	3800000000	12310000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Air Cooling and Other Appliances	990000000	2370000000
2	Corporate Funds	80000000	400000000
3	Assets classified as held for sale	0	0
	Total Profit before tax	1070000000	2770000000
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	390000000	390000000
	Profit before tax	680000000	2420000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Air Cooling and Other Appliances	3430000000	3430000000
2	Corporate Funds	4390000000	4390000000
3	Assets classified as held for sale	60000000	60000000
	Total Segment Asset	7880000000	7880000000
	Un-allocable Assets	2580000000	2580000000
	Net Segment Asset	10460000000	10460000000
4	Segment Liabilities
	Segment Liabilities
1	Air Cooling and Other Appliances	2750000000	2750000000
2	Corporate Funds	0	0
3	Assets classified as held for sale	0	0
	Total Segment Liabilities	2750000000	2750000000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	2750000000	2750000000
	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-Oct-2024	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	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-measurement loss on net defined benefit plans	-10000000	-10000000
	Total Amount of items that will not be reclassified to profit and loss	-10000000	-10000000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Net fair value gain/(loss) on debt instruments	0	0
	Total Amount of items that will be reclassified to profit and loss	0	0
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-10000000	-10000000

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			Unaudited
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			2420000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-390000000
	Adjustments for decrease (increase) in trade receivables, current			-130000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-100000000
	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			280000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			630000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			60000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			490000000
	Adjustments for provisions, current			50000000
	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			240000000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-220000000
	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)			380000000
	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)			810000000
	Net cash flows from (used in) operations			3230000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			700000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2530000000
	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			0
	Purchase of property, plant and equipment			210000000
	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			310000000
	Cash advances and loans made to other parties			520000000
	Cash receipts from repayment of advances and loans made to other parties			210000000
	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			10000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			50000000
	Net cash flows from (used in) investing activities	-770000000
	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			900000000
	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			0
	Dividends paid			890000000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1790000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-30000000
	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			-30000000
	Cash and cash equivalents cash flow statement at beginning of period			220000000
	Cash and cash equivalents cash flow statement at end of period			190000000