Integrated Filing — IndAS

General information about company
Scrip Code	590030
NSE Symbol	SPIC
MSEI Symbol	NOTLISTED
ISIN	INE147A01011
Name of company	Southern Petrochemicals Industries Corporation 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	Single segment
Description of single segment	Fertilizers
Start date and time of board meeting	08-May-2025   14:30:00
End date and time of board meeting	08-May-2025   16:50:00
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	7543700000	30863300000
	Other income	50700000	139200000
	Total income	7594400000	31002500000
2	Expenses
(a)	Cost of materials consumed	5922500000	23213900000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-46800000	-168400000
(d)	Employee benefit expense	229600000	851600000
(e)	Finance costs	119900000	550400000
(f)	Depreciation, depletion and amortisation expense	92400000	376300000
(f)	Other Expenses
1	Power and Fuel Charges	212600000	805800000
2	Other Expenses	857800000	3346300000
	Total other expenses	1070400000	4152100000
	Total expenses	7388000000	28975900000
3	Total profit before exceptional items and tax	206400000	2026600000
4	Exceptional items	0	0
5	Total profit before tax	206400000	2026600000
6	Tax expense
7	Current tax	14800000	390800000
8	Deferred tax	89600000	403700000
9	Total tax expenses	104400000	794500000
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	102000000	1232100000
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	92700000	324100000
16	Total profit (loss) for period	194700000	1556200000
17	Other comprehensive income net of taxes	-52200000	-18500000
18	Total Comprehensive Income for the period	142500000	1537700000
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	2036400000	2036400000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		9952100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.96	7.64
	Diluted earnings (loss) per share from continuing operations	0.96	7.64
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	0.96	7.64
	Diluted earnings (loss) per share from continuing and discontinued operations	0.96	7.64
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	6134000000
	Capital work-in-progress	1078900000
	Investment property	10800000
	Goodwill	0
	Other intangible assets	1000000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method	2142700000
	Non-current financial assets
	Non-current investments	69000000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	1532700000
	Total non-current financial assets	1601700000
	Deferred tax assets (net)	955700000
	Other non-current assets	1865600000
	Total non-current assets	13790400000
2	Current assets
	Inventories	803600000
	Current financial asset
	Current investments	305900000
	Trade receivables, current	122300000
	Cash and cash equivalents	489700000
	Bank balance other than cash and cash equivalents	11900000
	Loans, current	0
	Other current financial assets	5865300000
	Total current financial assets	6795100000
	Current tax assets (net)
	Other current assets	1459300000
	Total current assets	9058000000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	22848400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	2036400000
	Other equity	9952100000
	Total equity attributable to owners of parent	11988500000
	Non controlling interest
	Total equity	11988500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1422300000
	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	407100000
	Total non-current financial liabilities	1829400000
	Provisions, non-current	0
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	1829400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	5737600000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	21400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2343000000
	Total Trade payable	2364400000
	Other current financial liabilities	97800000
	Total current financial liabilities	8199800000
	Other current liabilities	759600000
	Provisions, current	61500000
	Current tax liabilities (Net)	9600000
	Deferred government grants, Current
	Total current liabilities	9030500000
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	10859900000
	Total equity and liabilites	22848400000
	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	Effect of measuring investments at fair value	-70800000	-14400000
2	(Loss)/ gain on remeasurement of defined benefit plans	2300000	-21000000
	Total Amount of items that will not be reclassified to profit and loss	-68500000	-35400000
2	Income tax relating to items that will not be reclassified to profit or loss	-16500000	-9400000
3	Amount of items that will be reclassified to profit and loss
1	Changes in Foreign Currency Translation (Net)	-200000	7500000
	Total Amount of items that will be reclassified to profit and loss	-200000	7500000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-52200000	-18500000

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			2026600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			550400000
	Adjustments for decrease (increase) in inventories			142700000
	Adjustments for decrease (increase) in trade receivables, current			52700000
	Adjustments for decrease (increase) in trade receivables, non-current			18300000
	Adjustments for decrease (increase) in other current assets			266900000
	Adjustments for decrease (increase) in other non-current assets			4100000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-4989100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1755700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			134900000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			376300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			12300000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-425000000
	Adjustments for other financial liabilities, non-current			2500000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			18800000
	Adjustments for interest income			79000000
	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			35600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-2159500000
	Net cash flows from (used in) operations			-132900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			246600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-379500000
	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			100000
	Purchase of property, plant and equipment			2526600000
	Proceeds from sales of investment property			1004200000
	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			24900000
	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			18800000
	Interest received			76600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-1451800000
	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			4141400000
	Repayments of borrowings			1625700000
	Payments of lease liabilities			21700000
	Dividends paid			305500000
	Interest paid			558100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1630400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-200900000
	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			-200900000
	Cash and cash equivalents cash flow statement at beginning of period			690600000
	Cash and cash equivalents cash flow statement at end of period			489700000