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	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	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
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	2025-05-08
Indicate Company website link for updated RPT policy of the Company	https://www.silvertouch.com/investors/
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
Disclosure relating to defaults on loans and debt securities is not required as the entity has not defaulted on any loans or debt securities during the reporting period.

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	773363000	2666316000
	Other income	7486000	30529000
	Total income	780849000	2696845000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	118079000	376432000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-4947000	-6156000
(d)	Employee benefit expense	358797000	1295078000
(e)	Finance costs	10847000	36598000
(f)	Depreciation, depletion and amortisation expense	14108000	55514000
(f)	Other Expenses
1	Other Expenses	156633000	635232000
	Total other expenses	156633000	635232000
	Total expenses	653517000	2392698000
3	Total profit before exceptional items and tax	127332000	304147000
4	Exceptional items	0	0
5	Total profit before tax	127332000	304147000
6	Tax expense
7	Current tax	26100000	71100000
8	Deferred tax	3731000	4142000
9	Total tax expenses	29831000	75242000
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	95478000	226882000
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	95478000	226882000
17	Other comprehensive income net of taxes	-1067000	-2660000
18	Total Comprehensive Income for the period	94411000	224222000
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	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	7.53	17.89
	Diluted earnings (loss) per share from continuing operations	7.53	17.89
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	7.53	17.89
	Diluted earnings (loss) per share from continuing and discontinued operations	7.53	17.89
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	424674000
	Capital work-in-progress	29877000
	Investment property
	Goodwill	0
	Other intangible assets	4094000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	22646000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	172606000
	Total non-current financial assets	195252000
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	653897000
2	Current assets
	Inventories	12844000
	Current financial asset
	Current investments	5223000
	Trade receivables, current	821368000
	Cash and cash equivalents	68581000
	Bank balance other than cash and cash equivalents	69498000
	Loans, current	100414000
	Other current financial assets	528334000
	Total current financial assets	1593418000
	Current tax assets (net)	0
	Other current assets	41991000
	Total current assets	1648253000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	2302150000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	126810000
	Other equity	1181217000
	Total equity attributable to owners of parent	1308027000
	Non controlling interest
	Total equity	1308027000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	70679000
	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	40532000
	Total non-current financial liabilities	111211000
	Provisions, non-current	47830000
	Deferred tax liabilities (net)	7409000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	166450000
	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	151739000
	Total Trade payable	151739000
	Other current financial liabilities
	Total current financial liabilities	515262000
	Other current liabilities	61540000
	Provisions, current	234976000
	Current tax liabilities (Net)	15895000
	Deferred government grants, Current
	Total current liabilities	827673000
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	994123000
	Total equity and liabilites	2302150000
	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)
1	Within India	699619000	2482172000
2	Outside India	73744000	184144000
	Total Segment Revenue	773363000	2666316000
	Less: Inter segment revenue
	Revenue from operations	773363000	2666316000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Within India	88376000	245781000
2	Outside India	45956000	88359000
	Total Profit before tax	134332000	334140000
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income	7001000	7001000
	Profit before tax	127331000	304147000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Within India	1680564000	1680564000
2	Outside India	566381000	566381000
	Total Segment Asset	2246945000	2246945000
	Un-allocable Assets	55205000	55205000
	Net Segment Asset	2302150000	2302150000
4	Segment Liabilities
	Segment Liabilities
1	Within India	2085076000	2085076000
2	Outside India	209665000	209665000
	Total Segment Liabilities	2294741000	2294741000
	Un-allocable Liabilities	7409000	7409000
	Net Segment Liabilities	2302150000	2302150000
	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	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	0
3	Amount of items that will be reclassified to profit and loss
1	Remeasurement of Defined Benefit Plans	0	414000
2	Equity Instrument through OCI	0	481000
	Total Amount of items that will be reclassified to profit and loss	0	895000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-1067000	-2660000

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			304147000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			27692000
	Adjustments for decrease (increase) in inventories			-6156000
	Adjustments for decrease (increase) in trade receivables, current			-125261000
	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			0
	Adjustments for other financial assets, non-current			-44992000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	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			55514000
	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			109697000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-106000
	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			-285125000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			2155000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-266582000
	Net cash flows from (used in) operations			37565000
	Dividends received			0
	Interest paid			0
	Interest received			-16411000
	Income taxes paid (refund)			73123000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-51969000
	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			631000
	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			209947000
	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			16411000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1329000
	Net cash flows from (used in) investing activities	-176034000
	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			307722000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			6341000
	Interest paid			27692000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			273689000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			45686000
	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			45686000
	Cash and cash equivalents cash flow statement at beginning of period			22790000
	Cash and cash equivalents cash flow statement at end of period			68476000