Integrated Filing — IndAS

General information about company
Scrip Code	531548
NSE Symbol	SOMANYCERA
MSEI Symbol	NOTLISTED
ISIN	INE355A01028
Name of company	SOMANY CERAMICS 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	29-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	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	Ceramic Tiles and Allied Products
Start date and time of board meeting	07-May-2025   14:00:00
End date and time of board meeting	07-May-2025   16:30:00
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	2025-02-06
Indicate Company website link for updated RPT policy of the Company	www.somanyceramics.com
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	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	7426800000	25694200000
	Other income	78100000	247100000
	Total income	7504900000	25941300000
2	Expenses
(a)	Cost of materials consumed	600200000	2415300000
(b)	Purchases of stock-in-trade	4245000000	14757500000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	266400000	48700000
(d)	Employee benefit expense	677000000	2619800000
(e)	Finance costs	20200000	75600000
(f)	Depreciation, depletion and amortisation expense	155100000	531200000
(f)	Other Expenses
1	Power and Fuel	523000000	2055700000
2	Other Expenses	649600000	2405000000
	Total other expenses	1172600000	4460700000
	Total expenses	7136500000	24908800000
3	Total profit before exceptional items and tax	368400000	1032500000
4	Exceptional items	0	94200000
5	Total profit before tax	368400000	1126700000
6	Tax expense
7	Current tax	96900000	262400000
8	Deferred tax	-13200000	7500000
9	Total tax expenses	83700000	269900000
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	284700000	856800000
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	284700000	856800000
17	Other comprehensive income net of taxes	-5400000	-7200000
18	Total Comprehensive Income for the period	279300000	849600000
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	82019000	82019000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		7920800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.94	20.89
	Diluted earnings (loss) per share from continuing operations	6.94	20.89
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	6.94	20.89
	Diluted earnings (loss) per share from continuing and discontinued operations	6.94	20.89
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes n n

Remarks
Debt equity ratio	Notes
Debt service coverage ratio	Notes n
Interest service coverage ratio	Notes

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	4755000000
	Capital work-in-progress	145700000
	Investment property	0
	Goodwill	0
	Other intangible assets	10800000
	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	3255800000
	Trade receivables, non-current	0
	Loans, non-current	534600000
	Other non-current financial assets	138900000
	Total non-current financial assets	3929300000
	Deferred tax assets (net)	0
	Other non-current assets	33500000
	Total non-current assets	8874300000
2	Current assets
	Inventories	1908900000
	Current financial asset
	Current investments	126500000
	Trade receivables, current	3562800000
	Cash and cash equivalents	553600000
	Bank balance other than cash and cash equivalents	2800000
	Loans, current	0
	Other current financial assets	62200000
	Total current financial assets	4307900000
	Current tax assets (net)	16300000
	Other current assets	342200000
	Total current assets	6575300000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	15449600000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	82000000
	Other equity	7920800000
	Total equity attributable to owners of parent	8002800000
	Non controlling interest
	Total equity	8002800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	91500000
	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	824300000
	Total non-current financial liabilities	915800000
	Provisions, non-current	113000000
	Deferred tax liabilities (net)	274500000
	Deferred government grants, Non-current	0
	Other non-current liabilities	91400000
	Total non-current liabilities	1394700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	45200000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	467700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2274900000
	Total Trade payable	2742600000
	Other current financial liabilities	2484900000
	Total current financial liabilities	5272700000
	Other current liabilities	740800000
	Provisions, current	38600000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	6052100000
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	7446800000
	Total equity and liabilites	15449600000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Notes

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		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	Textual Information(2)

Text Block
Textual Information(2)	Notes n

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	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	Employees Benefit-Gratuity	-7200000	-9600000
	Total Amount of items that will not be reclassified to profit and loss	-7200000	-9600000
2	Income tax relating to items that will not be reclassified to profit or loss	-1800000	-2400000
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	0	0
5	Total Other comprehensive income	-5400000	-7200000

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			1126700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			75600000
	Adjustments for decrease (increase) in inventories			8800000
	Adjustments for decrease (increase) in trade receivables, current			-449800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			3100000
	Adjustments for decrease (increase) in other non-current assets			-13000000
	Adjustments for other financial assets, non-current			-15700000
	Adjustments for other financial assets, current			-4600000
	Adjustments for other bank balances			500000
	Adjustments for increase (decrease) in trade payables, current			644700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			87200000
	Adjustments for increase (decrease) in other non-current liabilities			4700000
	Adjustments for depreciation and amortisation expense			531200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-6300000
	Adjustments for provisions, non-current			5300000
	Adjustments for other financial liabilities, current			-649900000
	Adjustments for other financial liabilities, non-current			24900000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			198200000
	Adjustments for share-based payments			40900000
	Adjustments for fair value losses (gains)			6600000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-33100000
	Other adjustments to reconcile profit (loss)			-103600000
	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)			-40700000
	Net cash flows from (used in) operations			1086000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			205400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			880600000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			103900000
	Cash flows used in obtaining control of subsidiaries or other businesses			178600000
	Other cash receipts from sales of equity or debt instruments of other entities			7600000
	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			34400000
	Purchase of property, plant and equipment			638100000
	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			335500000
	Cash receipts from repayment of advances and loans made to other parties			348000000
	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			110200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-548100000
	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			3600000
	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			546000000
	Repayments of borrowings			549400000
	Payments of lease liabilities			86800000
	Dividends paid			123000000
	Interest paid			75600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-285200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			47300000
	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			47300000
	Cash and cash equivalents cash flow statement at beginning of period			506300000
	Cash and cash equivalents cash flow statement at end of period			553600000