Integrated Filing — IndAS

General information about company
Scrip Code	503811
NSE Symbol	SIYSIL
MSEI Symbol	NOTLISTED
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	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	Textile
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

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	7361922000	22216191000
	Other income	135954000	753289000
	Total income	7497876000	22969480000
2	Expenses
(a)	Cost of materials consumed	2744188000	8494374000
(b)	Purchases of stock-in-trade	801483000	2079341000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	174341000	104839000
(d)	Employee benefit expense	505695000	1834393000
(e)	Finance costs	75908000	237734000
(f)	Depreciation, depletion and amortisation expense	175423000	602481000
(f)	Other Expenses
1	Processing and Labour Charges	773194000	2349039000
2	Other Expenses	1250192000	4594021000
	Total other expenses	2023386000	6943060000
	Total expenses	6500424000	20296222000
3	Total profit before exceptional items and tax	997452000	2673258000
4	Exceptional items	0	0
5	Total profit before tax	997452000	2673258000
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	720480000	1971169000
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	720480000	1971169000
17	Other comprehensive income net of taxes	-10377000	-11353000
18	Total Comprehensive Income for the period	710103000	1959816000
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		12740364000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	15.88	43.45
	Diluted earnings (loss) per share from continuing operations	15.88	43.45
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	15.88	43.45
	Diluted earnings (loss) per share from continuing and discontinued operations	15.88	43.45
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 Consolidated 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 n n2 The Statutory Auditors have conducted the audit of the Consolidated 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 n 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 n n4 The Company has recognized government grants in the nature of capital subsidy relating to the Property Plant and Equipment PPE According to the Companys 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 n nDetails of same is given below n nParticulars Quarter Ended Year Ended n31032025 Audited 31122024 Unaudited 31032024 Audited 31032025 Audited 31032024 Audited nGovernment Grants in the nature of Capital Subsidy 641.48 - 3487.70 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 – n n5 The Company is engaged mainly in Textile business and there are no separate reportable segments as per Ind AS 108 n n6 The Board has recommended Final Dividend of Rs 5/- 250PCT per equity share of Rs 2/- each subject to approval of Shareholders at ensuing Annual General Meeting n 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	5514687000
	Capital work-in-progress	31367000
	Investment property	113491000
	Goodwill	0
	Other intangible assets	278125000
	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	52563000
	Trade receivables, non-current	0
	Loans, non-current	43570000
	Other non-current financial assets	182882000
	Total non-current financial assets	279015000
	Deferred tax assets (net)	0
	Other non-current assets	32447000
	Total non-current assets	6249132000
2	Current assets
	Inventories	4316834000
	Current financial asset
	Current investments	2013258000
	Trade receivables, current	5203814000
	Cash and cash equivalents	50673000
	Bank balance other than cash and cash equivalents	14283000
	Loans, current	27872000
	Other current financial assets	2467000
	Total current financial assets	7312367000
	Current tax assets (net)	198146000
	Other current assets	802974000
	Total current assets	12630321000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	18879453000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	90740000
	Other equity	12740364000
	Total equity attributable to owners of parent	12831104000
	Non controlling interest
	Total equity	12831104000
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	1583644000
	Total Trade payable	1967420000
	Other current financial liabilities	134063000
	Total current financial liabilities	4124007000
	Other current liabilities	616753000
	Provisions, current	42849000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	4783609000
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	6048349000
	Total equity and liabilites	18879453000
	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	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
1	Items that will be reclassified to Profit or Loss	1371000	1237000
	Total Amount of items that will be reclassified to profit and loss	1371000	1237000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-10377000	-11353000

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			2673258000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			237734000
	Adjustments for decrease (increase) in inventories			359850000
	Adjustments for decrease (increase) in trade receivables, current			-313481000
	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			258543000
	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			602481000
	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)			514147000
	Net cash flows from (used in) operations			3187405000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			637181000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2550224000
	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			191661000
	Purchase of property, plant and equipment			1426498000
	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	-2478061000
	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			796622000
	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			-98516000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-26353000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			365000
	Net increase (decrease) in cash and cash equivalents			-25988000
	Cash and cash equivalents cash flow statement at beginning of period			76661000
	Cash and cash equivalents cash flow statement at end of period			50673000