Integrated Filing — IndAS

General information about company
Scrip Code	543299
NSE Symbol	SHYAMMETL
MSEI Symbol	NOTLISTED
ISIN	INE810G01011
Name of company	SHYAM METALICS AND ENERGY 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	09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	01-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
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	Steel and allied products
Start date and time of board meeting	09-May-2025   11:00:00
End date and time of board meeting	09-May-2025   12:55:00
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

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-Oct-2024	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	41393600000	151375000000
	Other income	542400000	2306300000
	Total income	41936000000	153681300000
2	Expenses
(a)	Cost of materials consumed	29021000000	113367200000
(b)	Purchases of stock-in-trade	5300000	58800000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	948000000	-4011200000
(d)	Employee benefit expense	1094200000	4342600000
(e)	Finance costs	436300000	1439200000
(f)	Depreciation, depletion and amortisation expense	2286300000	7111700000
(f)	Other Expenses
1	Imapirment loss	-10900000	26000000
2	Other expenses	5184300000	18936300000
	Total other expenses	5173400000	18962300000
	Total expenses	38964500000	141270600000
3	Total profit before exceptional items and tax	2971500000	12410700000
4	Exceptional items	0	0
5	Total profit before tax	2971500000	12410700000
6	Tax expense
7	Current tax	603100000	2374300000
8	Deferred tax	167100000	945000000
9	Total tax expenses	770200000	3319300000
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	2201300000	9091400000
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	200000	1200000
16	Total profit (loss) for period	2201500000	9092600000
17	Other comprehensive income net of taxes	211200000	1308800000
18	Total Comprehensive Income for the period	2412700000	10401400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2187500000	9081000000
	Total profit or loss, attributable to non-controlling interests	14000000	14000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2301100000	10292200000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	111600000	109200000
21	Details of equity share capital
	Paid-up equity share capital	2782200000	2782200000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		102751100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.92	32.7
	Diluted earnings (loss) per share from continuing operations	7.89	32.57
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	7.92	32.7
	Diluted earnings (loss) per share from continuing and discontinued operations	7.89	32.57
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	62681100000
	Capital work-in-progress	27084100000
	Investment property	0
	Goodwill	0
	Other intangible assets	885700000
	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	12935300000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	236200000
	Total non-current financial assets	13171500000
	Deferred tax assets (net)	1671000000
	Other non-current assets	2362600000
	Total non-current assets	107856000000
2	Current assets
	Inventories	29854400000
	Current financial asset
	Current investments	8244400000
	Trade receivables, current	7925100000
	Cash and cash equivalents	631300000
	Bank balance other than cash and cash equivalents	51200000
	Loans, current	36900000
	Other current financial assets	502800000
	Total current financial assets	17391700000
	Current tax assets (net)	0
	Other current assets	8054200000
	Total current assets	55300300000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	163156300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	2782200000
	Other equity	102751100000
	Total equity attributable to owners of parent	105533300000
	Non controlling interest	7247500000
	Total equity	112780800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1552100000
	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	933400000
	Total non-current financial liabilities	2485500000
	Provisions, non-current	311100000
	Deferred tax liabilities (net)	1532500000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1900000
	Total non-current liabilities	4331000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	6242500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	12200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	29160200000
	Total Trade payable	29172400000
	Other current financial liabilities	6834800000
	Total current financial liabilities	42249700000
	Other current liabilities	3289500000
	Provisions, current	121600000
	Current tax liabilities (Net)	383700000
	Deferred government grants, Current	0
	Total current liabilities	46044500000
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	50375500000
	Total equity and liabilites	163156300000
	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-Oct-2024	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-Oct-2024	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 Plan	-42300000	-36000000
2	Equity instruments at fair value through other comprehensive income	277600000	1331600000
3	Share of OCI in associates and joint ventures to the extent not to be reclassified into profit or loss	11500000	16000000
	Total Amount of items that will not be reclassified to profit and loss	246800000	1311600000
2	Income tax relating to items that will not be reclassified to profit or loss	35600000	2800000
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
5	Total Other comprehensive income	211200000	1308800000

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			12410700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1439200000
	Adjustments for decrease (increase) in inventories			-8191900000
	Adjustments for decrease (increase) in trade receivables, current			-828800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			336700000
	Adjustments for decrease (increase) in other non-current assets			44800000
	Adjustments for other financial assets, non-current			-4400000
	Adjustments for other financial assets, current			190500000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			5604300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			887000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			7111700000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			26000000
	Adjustments for provisions, current			21500000
	Adjustments for provisions, non-current			-28600000
	Adjustments for other financial liabilities, current			70300000
	Adjustments for other financial liabilities, non-current			420400000
	Adjustments for unrealised foreign exchange losses gains			-101100000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-928000000
	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)			248600000
	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)			6318200000
	Net cash flows from (used in) operations			18728900000
	Dividends received			-8600000
	Interest paid			0
	Interest received			1253600000
	Income taxes paid (refund)			332400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			19641500000
	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			0
	Purchase of property, plant and equipment			21483200000
	Proceeds from sales of investment property			3715800000
	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			8600000
	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			8600000
	Interest received			-1284600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-9700000
	Net cash flows from (used in) investing activities	-19044500000
	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			425000000
	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			3055800000
	Repayments of borrowings			1160900000
	Payments of lease liabilities			16100000
	Dividends paid			1378800000
	Interest paid			1337700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			52800000
	Net cash flows from (used in) financing activities			-359900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			237100000
	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			237100000
	Cash and cash equivalents cash flow statement at beginning of period			394200000
	Cash and cash equivalents cash flow statement at end of period			631300000