Integrated Filing — IndAS

General information about company
Scrip Code	543397
NSE Symbol	SAPPHIRE
MSEI Symbol	NOTLISTED
ISIN	INE806T01020
Name of company	SAPPHIRE FOODS INDIA 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	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	Food & Beverages
Start date and time of board meeting	07-May-2025   12:30:00
End date and time of board meeting	07-May-2025   13:30:00
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

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	7113410000	28818640000
	Other income	129760000	372150000
	Total income	7243170000	29190790000
2	Expenses
(a)	Cost of materials consumed	2265610000	9068440000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	977170000	3863950000
(e)	Finance costs	297540000	1116260000
(f)	Depreciation, depletion and amortisation expense	849670000	3639160000
(f)	Other Expenses
1	Electricity and utilities charges	516020000	2121810000
2	Commission on aggregators and meal coupons	509000000	2020700000
3	Royalty	505020000	1961380000
4	Marketing and advertisement expenses	332140000	1367060000
5	Rent	210200000	785000000
6	Miscellaneous expenses	171050000	645020000
7	Common area maintenance expenses	111400000	438700000
8	Repairs and Maintenance	164870000	651780000
9	Other Expenses	288680000	1127220000
	Total other expenses	2808380000	11118670000
	Total expenses	7198370000	28806480000
3	Total profit before exceptional items and tax	44800000	384310000
4	Exceptional items	-38750000	-152950000
5	Total profit before tax	6050000	231360000
6	Tax expense
7	Current tax	18520000	91120000
8	Deferred tax	-32710000	-26800000
9	Total tax expenses	-14190000	64320000
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	20240000	167040000
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	20240000	167040000
17	Other comprehensive income net of taxes	-13190000	40710000
18	Total Comprehensive Income for the period	7050000	207750000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	4470000	233350000
	Total profit or loss, attributable to non-controlling interests	2580000	2580000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	17910000	192530000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	2330000	-25490000
21	Details of equity share capital
	Paid-up equity share capital	642380000	642380000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		13338270000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.06	0.6
	Diluted earnings (loss) per share from continuing operations	0.06	0.6
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	0.06	0.6
	Diluted earnings (loss) per share from continuing and discontinued operations	0.06	0.6
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	21120660000
	Capital work-in-progress	558350000
	Investment property
	Goodwill	1582840000
	Other intangible assets	679590000
	Intangible assets under development	8550000
	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	0
	Other non-current financial assets	1001930000
	Total non-current financial assets	1001930000
	Deferred tax assets (net)	1114810000
	Other non-current assets	116530000
	Total non-current assets	26183260000
2	Current assets
	Inventories	956140000
	Current financial asset
	Current investments	1436530000
	Trade receivables, current	365620000
	Cash and cash equivalents	582690000
	Bank balance other than cash and cash equivalents	200000000
	Loans, current	0
	Other current financial assets	457080000
	Total current financial assets	3041920000
	Current tax assets (net)
	Other current assets	228560000
	Total current assets	4226620000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	30409880000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	642380000
	Other equity	13338270000
	Total equity attributable to owners of parent	13980650000
	Non controlling interest	-18890000
	Total equity	13961760000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	58530000
	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	11567730000
	Total non-current financial liabilities	11626260000
	Provisions, non-current	198760000
	Deferred tax liabilities (net)	16980000
	Deferred government grants, Non-current
	Other non-current liabilities	18860000
	Total non-current liabilities	11860860000
	Current liabilities
	Current financial liabilities
	Borrowings, current	140080000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	32080000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2393130000
	Total Trade payable	2425210000
	Other current financial liabilities	1633700000
	Total current financial liabilities	4198990000
	Other current liabilities	321520000
	Provisions, current	66750000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	4587260000
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	16448120000
	Total equity and liabilites	30409880000
	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	Remeasurements (losses) of net defined benefit plan	-12430000	-27280000
2	Tax effect on above	3510000	7250000
	Total Amount of items that will not be reclassified to profit and loss	-8920000	-20030000
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	Exchange difference on translation of foreign operations	-4270000	60740000
	Total Amount of items that will be reclassified to profit and loss	-4270000	60740000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-13190000	40710000

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			231360000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1116260000
	Adjustments for decrease (increase) in inventories			21370000
	Adjustments for decrease (increase) in trade receivables, current			-20610000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-37320000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-30370000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			122970000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			81470000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3639160000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			25330000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			24290000
	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			122170000
	Adjustments for share-based payments			135500000
	Adjustments for fair value losses (gains)			-86860000
	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)			22090000
	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)			4891110000
	Net cash flows from (used in) operations			5122470000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			42450000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			5080020000
	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			6250330000
	Other cash payments to acquire equity or debt instruments of other entities			7083470000
	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			17940000
	Purchase of property, plant and equipment			2648690000
	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			95790000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-3368100000
	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			226960000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			79470000
	Payments of lease liabilities			2232570000
	Dividends paid			0
	Interest paid			20660000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2105740000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-393820000
	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			-393820000
	Cash and cash equivalents cash flow statement at beginning of period			910200000
	Cash and cash equivalents cash flow statement at end of period			516380000