Integrated Filing — IndAS

General information about company
Scrip Code	532993
NSE Symbol	SEJALLTD
MSEI Symbol	NOTLISTED
ISIN	INE955I01044
Name of company	SEJAL GLASS 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	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	tArchietectural Glass Manufacturing Business
Start date and time of board meeting	07-May-2025   14:00:00
End date and time of board meeting	07-May-2025   16:45:00
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	2025-05-07
Indicate Company website link for updated RPT policy of the Company	www.sejalglass.co.in
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-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	167339000	630169000
	Other income	51214000	75447000
	Total income	218553000	705616000
2	Expenses
(a)	Cost of materials consumed	104435000	391911000
(b)	Purchases of stock-in-trade	1502000	6425000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1605000	2848000
(d)	Employee benefit expense	18053000	67980000
(e)	Finance costs	17859000	71254000
(f)	Depreciation, depletion and amortisation expense	3095000	10948000
(f)	Other Expenses
1	Other Expenses	33475000	114260000
	Total other expenses	33475000	114260000
	Total expenses	176814000	665626000
3	Total profit before exceptional items and tax	41739000	39990000
4	Exceptional items	0	0
5	Total profit before tax	41739000	39990000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	0	0
9	Total tax expenses	0	0
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	41739000	39990000
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	41739000	39990000
17	Other comprehensive income net of taxes	-680000	-680000
18	Total Comprehensive Income for the period	41059000	39310000
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	101000000	101000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		62449000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.13	3.96
	Diluted earnings (loss) per share from continuing operations	4.13	3.96
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	4.13	3.96
	Diluted earnings (loss) per share from continuing and discontinued operations	4.13	3.96
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	217928000
	Capital work-in-progress	22879000
	Investment property	364234000
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	74155000
	Other non-current financial assets	1243000
	Total non-current financial assets	75398000
	Deferred tax assets (net)	90300000
	Other non-current assets	56000
	Total non-current assets	770795000
2	Current assets
	Inventories	32933000
	Current financial asset
	Current investments	0
	Trade receivables, current	188684000
	Cash and cash equivalents	9549000
	Bank balance other than cash and cash equivalents	29146000
	Loans, current	30029000
	Other current financial assets	63950000
	Total current financial assets	321358000
	Current tax assets (net)	3388000
	Other current assets	33752000
	Total current assets	391431000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	1162226000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	101000000
	Other equity	206839000
	Total equity attributable to owners of parent	307839000
	Non controlling interest
	Total equity	307839000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	582832000
	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	582832000
	Provisions, non-current	10600000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	593432000
	Current liabilities
	Current financial liabilities
	Borrowings, current	191226000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1694000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	42650000
	Total Trade payable	44344000
	Other current financial liabilities	14140000
	Total current financial liabilities	249710000
	Other current liabilities	8209000
	Provisions, current	3036000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	260955000
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	854387000
	Total equity and liabilites	1162226000
	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	Items that will not be reclassified to Profit or Loss	-680000	-680000
	Total Amount of items that will not be reclassified to profit and loss	-680000	-680000
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
	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	-680000	-680000

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			39990000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			71254000
	Adjustments for decrease (increase) in inventories			5660000
	Adjustments for decrease (increase) in trade receivables, current			-39150000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-22708000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-52426000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-1386000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-12542000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			10948000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			3507000
	Adjustments for provisions, non-current			1035000
	Adjustments for other financial liabilities, current			2755000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-2008000
	Adjustments for dividend income			15000
	Adjustments for interest income			16945000
	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			-55106000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-1198000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			-921000
	Total adjustments for reconcile profit (loss)			-109246000
	Net cash flows from (used in) operations			-69256000
	Dividends received			15000
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			899000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-70140000
	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			1913000
	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			921000
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			-29164000
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			21034000
	Proceeds from sales of investment property			1574000
	Purchase of investment property			0
	Proceeds from sales of intangible assets			43892000
	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			18917000
	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			16945000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			8041000
	Net cash flows from (used in) investing activities	58673000
	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			199425000
	Repayments of borrowings			112376000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			71254000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			3218000
	Net cash flows from (used in) financing activities			19013000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			7546000
	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			7546000
	Cash and cash equivalents cash flow statement at beginning of period			2005000
	Cash and cash equivalents cash flow statement at end of period			9551000