Integrated Filing — IndAS

General information about company
Scrip Code	503811
NSE Symbol	SIYSIL
MSEI Symbol	NOLISTED
ISIN	INE076B01028
Name of company	SIYARAM SILK MILLS 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	12-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-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	Single segment
Description of single segment	Textiles
Start date and time of board meeting	12-May-2025   16:00:00
End date and time of board meeting	12-May-2025   20:15:00
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	Not applicable
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	2024-06-22
Indicate Company website link for updated RPT policy of the Company	https://siyaram-images.s3.ap-south-1.amazonaws.com/images/investor-relationship-doc/policy/2023-2024/Siyaram-Related-Party-Transactions-Policy.pdf
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
NA

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	7360775000	22203186000
	Other income	135936000	753008000
	Total income	7496711000	22956194000
2	Expenses
(a)	Cost of materials consumed	2744188000	8492110000
(b)	Purchases of stock-in-trade	800987000	2077555000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	174965000	104960000
(d)	Employee benefit expense	503783000	1827401000
(e)	Finance costs	75908000	237734000
(f)	Depreciation, depletion and amortisation expense	175079000	599477000
(f)	Other Expenses
1	Processing and Labour Charges	773023000	2346208000
2	Other Expenses	1247301000	4581327000
	Total other expenses	2020324000	6927535000
	Total expenses	6495234000	20266772000
3	Total profit before exceptional items and tax	1001477000	2689422000
4	Exceptional items	0	0
5	Total profit before tax	1001477000	2689422000
6	Tax expense
7	Current tax	256000000	614000000
8	Deferred tax	20972000	88089000
9	Total tax expenses	276972000	702089000
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	724505000	1987333000
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	724505000	1987333000
17	Other comprehensive income net of taxes	-11748000	-12590000
18	Total Comprehensive Income for the period	712757000	1974743000
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	90740000	90740000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		12794466000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	15.97	43.8
	Diluted earnings (loss) per share from continuing operations	15.97	43.8
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	15.97	43.8
	Diluted earnings (loss) per share from continuing and discontinued operations	15.97	43.8
24	Debt equity ratio	0.0018	0.0018
25	Debt service coverage ratio	0.0885	0.0885
26	Interest service coverage ratio	0.1304	0.1304
27	Disclosure of notes on financial results		1. The above Standalone financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 12, 2025.These financial results have been prepared in accordance with the Companies Indian Accounting Standard Rules, 2015 as amended Ind AS prescribed under Section 133 of the Companies Act, 2013 and other accounting practices and policies to the extent applicable. n2.The Statutory Auditors have conducted the audit of the Standalone financial results of the Company for the quarter and year ended March 31, 2025, in accordance with Regulation 33 of the SEBI Listing Obligation and Disclosure Requirements Regulation, 2015. n3. The figures of last quarter for the current year and for the previous year are the balancing figures between the audited figures in respect of the full financial year ended 31st March and the unaudited published year-to-date figures upto the third quarter ended 31st December, which were subjected to limited review by the statutory auditor. n4. The Company has recognized government grants in the nature of capital subsidy relating to the Property, Plant and Equipment PPE. According to the Company's accounting policy, Grants relating to PPE that have already been fully depreciated are included in the Other Income and grants related to PPE in respect of which balance useful life is remaining, are treated as deferred income over the period and unamortised portion of grant shown under liabilities. Details of same is given below : nParticulars Quarter Ended Year Ended n n 31.03.2025 Audited 31.12.2024 Unaudited 31.03.2024 Audited 31.03.2025 Audited 31.03.2024 Audited nGovernment Grants in the nature of Capital Subsidy - 641.48 - 3487.70 - n nGrants recognised as Other Income 103.63 325.49 - 2660.54 - nUnamortised portion of grant related to PPE shown under other liabilities 827.16 315.99 - 827.16 - n5. The Company is engaged mainly in Textile business and there are no separate reportable segments as per Ind AS 108. n6.The Board has recommended Final Dividend of Rs.5/- 250% per equity share of Rs.2/- each, subject to approval of Shareholders at ensuing Annual General Meeting. n7. The previous periods/years figures have been regrouped/rearranged wherever necessary.

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	5514398000
	Capital work-in-progress	31367000
	Investment property	113491000
	Goodwill	0
	Other intangible assets	257279000
	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	162002000
	Trade receivables, non-current	0
	Loans, non-current	43570000
	Other non-current financial assets	182313000
	Total non-current financial assets	387885000
	Deferred tax assets (net)	0
	Other non-current assets	32447000
	Total non-current assets	6336867000
2	Current assets
	Inventories	4294963000
	Current financial asset
	Current investments	2013258000
	Trade receivables, current	5203814000
	Cash and cash equivalents	42220000
	Bank balance other than cash and cash equivalents	14283000
	Loans, current	27872000
	Other current financial assets	2467000
	Total current financial assets	7303914000
	Current tax assets (net)	197076000
	Other current assets	793558000
	Total current assets	12589511000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	18926378000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	90740000
	Other equity	12794466000
	Total equity attributable to owners of parent	12885206000
	Non controlling interest
	Total equity	12885206000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	325457000
	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	559566000
	Total non-current financial liabilities	885023000
	Provisions, non-current	118239000
	Deferred tax liabilities (net)	184028000
	Deferred government grants, Non-current	0
	Other non-current liabilities	77450000
	Total non-current liabilities	1264740000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2022524000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	383776000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1581664000
	Total Trade payable	1965440000
	Other current financial liabilities	134063000
	Total current financial liabilities	4122027000
	Other current liabilities	611556000
	Provisions, current	42849000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	4776432000
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	6041172000
	Total equity and liabilites	18926378000
	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)
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be reclassified to Profit or Loss	-15699000	-16824000
	Total Amount of items that will not be reclassified to profit and loss	-15699000	-16824000
2	Income tax relating to items that will not be reclassified to profit or loss	-3951000	-4234000
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	-11748000	-12590000

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			2689422000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			237734000
	Adjustments for decrease (increase) in inventories			361565000
	Adjustments for decrease (increase) in trade receivables, current			-320520000
	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			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			259988000
	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			599477000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			7387000
	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			-28983000
	Adjustments for dividend income			0
	Adjustments for interest income			209937000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-98882000
	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			-300565000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			507264000
	Net cash flows from (used in) operations			3196686000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			636111000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2560575000
	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			192386000
	Purchase of property, plant and equipment			1426319000
	Proceeds from sales of investment property			100000000
	Purchase of investment property			1769313000
	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			216453000
	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			0
	Interest received			209636000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-2477157000
	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			796623000
	Repayments of borrowings			106017000
	Payments of lease liabilities			53014000
	Dividends paid			497237000
	Interest paid			238870000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-98515000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-15097000
	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			-15097000
	Cash and cash equivalents cash flow statement at beginning of period			57317000
	Cash and cash equivalents cash flow statement at end of period			42220000