Integrated Filing — IndAS

General information about company
Scrip Code	543387
NSE Symbol	SJS
MSEI Symbol	NOTLISTED
ISIN	INE284S01014
Name of company	S.J.S. ENTERPRISES 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	25-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	Unaudited
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	The Company has evaluated its operating segments in accordance with Ind AS 108 and has concluded that it is engaged in a single operating segment
Start date and time of board meeting	08-May-2025   15:00:00
End date and time of board meeting	08-May-2025   16:55:00
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	2023-02-09
Indicate Company website link for updated RPT policy of the Company	https://www.sjsindia.com/investors.html#policies
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
Company has not defaultedon loans and debt securities

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	Unaudited	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	1028260000	3980050000
	Other income	20160000	121050000
	Total income	1048420000	4101100000
2	Expenses
(a)	Cost of materials consumed	368200000	1502750000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	32070000	-6780000
(d)	Employee benefit expense	168630000	580770000
(e)	Finance costs	2840000	25800000
(f)	Depreciation, depletion and amortisation expense	48830000	182180000
(f)	Other Expenses
1	Subcontracting charges	88800000	338860000
2	Power and fuel	12610000	56030000
3	Freight charges	18650000	71950000
4	Repairs and maintenance	20720000	59380000
5	Legal and professional	9370000	46310000
6	Corporate social responsibility expenses	100000	14880000
7	Housekeeping charges	5840000	26370000
8	Travel and conveyance	5360000	20800000
9	Rates and taxes	3350000	19170000
10	Other expenses	1750000	34040000
	Total other expenses	166550000	687790000
	Total expenses	787120000	2972510000
3	Total profit before exceptional items and tax	261300000	1128590000
4	Exceptional items	0	0
5	Total profit before tax	261300000	1128590000
6	Tax expense
7	Current tax	27800000	257950000
8	Deferred tax	-12060000	-49290000
9	Total tax expenses	15740000	208660000
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	245560000	919930000
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	245560000	919930000
17	Other comprehensive income net of taxes	3500000	-5400000
18	Total Comprehensive Income for the period	249060000	914530000
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	313260000	313260000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		5917520000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.84	29.53
	Diluted earnings (loss) per share from continuing operations	7.64	28.8
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	7.84	29.53
	Diluted earnings (loss) per share from continuing and discontinued operations	7.64	28.8
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	935140000
	Capital work-in-progress	7970000
	Investment property	0
	Goodwill	39510000
	Other intangible assets	9870000
	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	3096560000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	22640000
	Total non-current financial assets	3119200000
	Deferred tax assets (net)	0
	Other non-current assets	175990000
	Total non-current assets	4287680000
2	Current assets
	Inventories	362650000
	Current financial asset
	Current investments	768510000
	Trade receivables, current	886400000
	Cash and cash equivalents	127680000
	Bank balance other than cash and cash equivalents	12190000
	Loans, current	3840000
	Other current financial assets	107200000
	Total current financial assets	1905820000
	Current tax assets (net)	58150000
	Other current assets	59980000
	Total current assets	2386600000
3	Non-current assets classified as held for sale	298460000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	6972740000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	313260000
	Other equity	5917520000
	Total equity attributable to owners of parent	6230780000
	Non controlling interest
	Total equity	6230780000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	1930000
	Total non-current financial liabilities	1930000
	Provisions, non-current	29840000
	Deferred tax liabilities (net)	3230000
	Deferred government grants, Non-current	0
	Other non-current liabilities	74720000
	Total non-current liabilities	109720000
	Current liabilities
	Current financial liabilities
	Borrowings, current	63930000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	118740000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	165370000
	Total Trade payable	284110000
	Other current financial liabilities	209100000
	Total current financial liabilities	557140000
	Other current liabilities	53940000
	Provisions, current	21160000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	632240000
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	741960000
	Total equity and liabilites	6972740000
	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		Unaudited	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	Unaudited	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	Re-measurements of defined benefit plans	4680000	-7210000
	Total Amount of items that will not be reclassified to profit and loss	4680000	-7210000
2	Income tax relating to items that will not be reclassified to profit or loss	1180000	-1810000
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	3500000	-5400000

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			Unaudited
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			1128590000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			25800000
	Adjustments for decrease (increase) in inventories			-44570000
	Adjustments for decrease (increase) in trade receivables, current			-48530000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			12840000
	Adjustments for decrease (increase) in other non-current assets			-12590000
	Adjustments for other financial assets, non-current			11540000
	Adjustments for other financial assets, current			-17700000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			47270000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-1520000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			182180000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-6310000
	Adjustments for provisions, non-current			22630000
	Adjustments for other financial liabilities, current			57300000
	Adjustments for other financial liabilities, non-current			10000
	Adjustments for unrealised foreign exchange losses gains			230000
	Adjustments for dividend income			56000000
	Adjustments for interest income			18320000
	Adjustments for share-based payments			70230000
	Adjustments for fair value losses (gains)			-29950000
	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			-3410000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			191130000
	Net cash flows from (used in) operations			1319720000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			321920000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			997800000
	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			66860000
	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			10500000
	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			5440000
	Purchase of property, plant and equipment			119560000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			8400000
	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			56000000
	Interest received			8940000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-478220000
	Net cash flows from (used in) investing activities	-613160000
	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			75930000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			358070000
	Payments of lease liabilities			0
	Dividends paid			62050000
	Interest paid			20150000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1150000
	Net cash flows from (used in) financing activities			-365490000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			19150000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			930000
	Net increase (decrease) in cash and cash equivalents			20080000
	Cash and cash equivalents cash flow statement at beginning of period			107600000
	Cash and cash equivalents cash flow statement at end of period			127680000