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	Consolidated
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

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	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	4880000000	15760000000
	Other income	110000000	470000000
	Total income	4990000000	16230000000
2	Expenses
(a)	Cost of materials consumed	150000000	1060000000
(b)	Purchases of stock-in-trade	2510000000	7490000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-40000000	-540000000
(d)	Employee benefit expense	320000000	1260000000
(e)	Finance costs	30000000	100000000
(f)	Depreciation, depletion and amortisation expense	50000000	220000000
(f)	Other Expenses
1	Advertisement and sales promotion expense	250000000	990000000
2	Other expenses	620000000	2390000000
	Total other expenses	870000000	3380000000
	Total expenses	3890000000	12970000000
3	Total profit before exceptional items and tax	1100000000	3260000000
4	Exceptional items	0	-460000000
5	Total profit before tax	1100000000	2800000000
6	Tax expense
7	Current tax	250000000	780000000
8	Deferred tax	60000000	-110000000
9	Total tax expenses	310000000	670000000
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	790000000	2130000000
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	790000000	2130000000
17	Other comprehensive income net of taxes	-20000000	-10000000
18	Total Comprehensive Income for the period	770000000	2120000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	770000000	2120000000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	770000000	2120000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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		7470000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	11.39	30.89
	Diluted earnings (loss) per share from continuing operations	11.39	30.89
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	11.39	30.89
	Diluted earnings (loss) per share from continuing and discontinued operations	11.39	30.89
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	1170000000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	1550000000
	Other intangible assets	500000000
	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	2850000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	10000000
	Total non-current financial assets	2860000000
	Deferred tax assets (net)	480000000
	Other non-current assets	30000000
	Total non-current assets	6590000000
2	Current assets
	Inventories	2840000000
	Current financial asset
	Current investments	1550000000
	Trade receivables, current	1410000000
	Cash and cash equivalents	350000000
	Bank balance other than cash and cash equivalents	20000000
	Loans, current	0
	Other current financial assets	40000000
	Total current financial assets	3370000000
	Current tax assets (net)	10000000
	Other current assets	470000000
	Total current assets	6690000000
3	Non-current assets classified as held for sale	60000000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	13340000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	140000000
	Other equity	7470000000
	Total equity attributable to owners of parent	7610000000
	Non controlling interest	0
	Total equity	7610000000
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	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	60000000
	Total non-current financial liabilities	60000000
	Provisions, non-current	110000000
	Deferred tax liabilities (net)	120000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	290000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1280000000
	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	1770000000
	Total Trade payable	1790000000
	Other current financial liabilities	140000000
	Total current financial liabilities	3210000000
	Other current liabilities	1840000000
	Provisions, current	330000000
	Current tax liabilities (Net)	60000000
	Deferred government grants, Current	0
	Total current liabilities	5440000000
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	5730000000
	Total equity and liabilites	13340000000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Air Cooling and Other Appliances	4900000000	15820000000
2	Corporate Funds	90000000	410000000
3	Assets classified as held for sale	0	0
	Total Segment Revenue	4990000000	16230000000
	Less: Inter segment revenue	0	0
	Revenue from operations	4990000000	16230000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Air Cooling and Other Appliances	1050000000	2500000000
2	Corporate Funds	80000000	400000000
3	Assets classified as held for sale	0	0
	Total Profit before tax	1130000000	2900000000
	i. Finance cost	30000000	30000000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	1100000000	2800000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Air Cooling and Other Appliances	8890000000	8890000000
2	Corporate Funds	4390000000	4390000000
3	Assets classified as held for sale	60000000	60000000
	Total Segment Asset	13340000000	13340000000
	Un-allocable Assets	0	0
	Net Segment Asset	13340000000	13340000000
4	Segment Liabilities
	Segment Liabilities
1	Air Cooling and Other Appliances	5730000000	5730000000
2	Corporate Funds	0	0
3	Assets classified as held for sale	0	0
	Total Segment Liabilities	5730000000	5730000000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	5730000000	5730000000
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurement gain/(loss) on defined benefit plans	-20000000	-10000000
	Total Amount of items that will not be reclassified to profit and loss	-20000000	-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	-20000000	-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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			2800000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			100000000
	Adjustments for decrease (increase) in inventories			-540000000
	Adjustments for decrease (increase) in trade receivables, current			-200000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-170000000
	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			460000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			720000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			220000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			90000000
	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			-120000000
	Adjustments for dividend income			0
	Adjustments for interest income			210000000
	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)			440000000
	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)			570000000
	Net cash flows from (used in) operations			3370000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			780000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2590000000
	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			10000000
	Purchase of property, plant and equipment			230000000
	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			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			30000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			90000000
	Net cash flows from (used in) investing activities	-410000000
	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			200000000
	Payments of lease liabilities			150000000
	Dividends paid			890000000
	Interest paid			100000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2240000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-60000000
	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			-60000000
	Cash and cash equivalents cash flow statement at beginning of period			410000000
	Cash and cash equivalents cash flow statement at end of period			350000000