Integrated Filing — IndAS

General information about company
Scrip Code	543525
NSE Symbol	SILVERTUC
MSEI Symbol	NOTLISTED
ISIN	INE625X01018
Name of company	SILVER TOUCH TECHNOLOGIES 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	08-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-May-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	Geographical
Description of single segment
Start date and time of board meeting	08-May-2025   17:00:00
End date and time of board meeting	08-May-2025   17:40:00
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	845648000	2883801000
	Other income	11071000	33269000
	Total income	856719000	2917070000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	163456000	476796000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-4947000	-6156000
(d)	Employee benefit expense	380091000	1374005000
(e)	Finance costs	11716000	38713000
(f)	Depreciation, depletion and amortisation expense	18341000	70503000
(f)	Other Expenses
1	Other Expenses	164078000	663990000
	Total other expenses	164078000	663990000
	Total expenses	732735000	2617851000
3	Total profit before exceptional items and tax	123984000	299219000
4	Exceptional items	0	0
5	Total profit before tax	123984000	299219000
6	Tax expense
7	Current tax	26100000	71100000
8	Deferred tax	3728000	4139000
9	Total tax expenses	29828000	75239000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	-2023000	-2023000
11	Net Profit Loss for the period from continuing operations	92133000	221957000
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	92133000	221957000
17	Other comprehensive income net of taxes	-2341000	-7303000
18	Total Comprehensive Income for the period	89792000	214654000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	92145000	221970000
	Total profit or loss, attributable to non-controlling interests	-12000	-12000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-2341000	-7303000
	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	126810000	126810000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.27	17.5
	Diluted earnings (loss) per share from continuing operations	7.27	17.5
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	7.27	17.5
	Diluted earnings (loss) per share from continuing and discontinued operations	7.27	17.5
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	441315000
	Capital work-in-progress	74357000
	Investment property
	Goodwill	0
	Other intangible assets	48945000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	3377000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	173010000
	Total non-current financial assets	176387000
	Deferred tax assets (net)
	Other non-current assets	48176000
	Total non-current assets	789180000
2	Current assets
	Inventories	12844000
	Current financial asset
	Current investments	5223000
	Trade receivables, current	858120000
	Cash and cash equivalents	101753000
	Bank balance other than cash and cash equivalents	72649000
	Loans, current	77000
	Other current financial assets	548657000
	Total current financial assets	1586479000
	Current tax assets (net)	0
	Other current assets	43158000
	Total current assets	1642481000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	2431661000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	126810000
	Other equity	1210267000
	Total equity attributable to owners of parent	1337077000
	Non controlling interest	487000
	Total equity	1337564000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	71307000
	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	42625000
	Total non-current financial liabilities	113932000
	Provisions, non-current	47830000
	Deferred tax liabilities (net)	11675000
	Deferred government grants, Non-current
	Other non-current liabilities	37505000
	Total non-current liabilities	210942000
	Current liabilities
	Current financial liabilities
	Borrowings, current	363523000
	Trade payables, 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	169723000
	Total Trade payable	169723000
	Other current financial liabilities
	Total current financial liabilities	533246000
	Other current liabilities	76589000
	Provisions, current	257745000
	Current tax liabilities (Net)	15575000
	Deferred government grants, Current	0
	Total current liabilities	883155000
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	1094097000
	Total equity and liabilites	2431661000
	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)
1	Within India	702966000	2489254000
2	Outside India	142682000	394547000
	Total Segment Revenue	845648000	2883801000
	Less: Inter segment revenue
	Revenue from operations	845648000	2883801000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Within India	92720000	252250000
2	Outside India	36670000	90963000
	Total Profit before tax	129390000	343213000
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income	5407000	5407000
	Profit before tax	123983000	299219000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Within India	1323320000	1323320000
2	Outside India	1052817000	1052817000
	Total Segment Asset	2376137000	2376137000
	Un-allocable Assets	55524000	55524000
	Net Segment Asset	2431661000	2431661000
4	Segment Liabilities
	Segment Liabilities
1	Within India	2155892000	2155892000
2	Outside India	264094000	264094000
	Total Segment Liabilities	2419986000	2419986000
	Un-allocable Liabilities	11675000	11675000
	Net Segment Liabilities	2431661000	2431661000
	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	Remeasurement of Defined Benefit Plans	173000	-1644000
2	Equity Instrument through OCI	-1598000	-1911000
	Total Amount of items that will not be reclassified to profit and loss	-1425000	-3555000
2	Income tax relating to items that will not be reclassified to profit or loss	-358000	-2456000
3	Amount of items that will be reclassified to profit and loss
1	Remeasurement of Defined Benefit Plans	0	0
2	Equity Instrument through OCI	-1702000	-6204000
	Total Amount of items that will be reclassified to profit and loss	-1702000	-6204000
4	Income tax relating to items that will be reclassified to profit or loss	-428000	0
5	Total Other comprehensive income	-2341000	-7303000

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			299219000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			28006000
	Adjustments for decrease (increase) in inventories			-6156000
	Adjustments for decrease (increase) in trade receivables, current			-125198000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			-45015000
	Adjustments for other financial assets, non-current			-297942000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			113197000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			70503000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	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			-107000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			2157000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-260555000
	Net cash flows from (used in) operations			38664000
	Dividends received			0
	Interest paid			0
	Interest received			-4301000
	Income taxes paid (refund)			60556000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-26193000
	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			16804000
	Purchase of property, plant and equipment			210143000
	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			171000
	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			4301000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1329000
	Net cash flows from (used in) investing activities	-187880000
	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			499000
	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			325033000
	Repayments of borrowings			0
	Payments of lease liabilities			17740000
	Dividends paid			6341000
	Interest paid			28006000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			273445000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			59372000
	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			59372000
	Cash and cash equivalents cash flow statement at beginning of period			42275000
	Cash and cash equivalents cash flow statement at end of period			101647000