Integrated Filing — IndAS

General information about company
Scrip Code	500550
NSE Symbol	SIEMENS
MSEI Symbol	NA
ISIN	INE003A01024
Name of company	SIEMENS LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Oct-2024
Date of end of financial year	30-Sep-2025
Date of board meeting when results were approved	13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Second quarter
Nature of report standalone or consolidated	Consolidated
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	Unaudited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	13-May-2025   01:04:00
End date and time of board meeting	13-May-2025   01:04:00
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-2024	01-Oct-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Unaudited
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	42590000000	78462000000
	Other income	1515000000	3238000000
	Total income	44105000000	81700000000
2	Expenses
(a)	Cost of materials consumed	10142000000	18810000000
(b)	Purchases of stock-in-trade	12136000000	22135000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-291000000	-1342000000
(d)	Employee benefit expense	4243000000	8296000000
(e)	Finance costs	23000000	57000000
(f)	Depreciation, depletion and amortisation expense	686000000	1375000000
(f)	Other Expenses
1	Project bought outs and other direct costs	7621000000	14214000000
2	Other expenses net	4064000000	7665000000
	Total other expenses	11685000000	21879000000
	Total expenses	38624000000	71210000000
3	Total profit before exceptional items and tax	5481000000	10490000000
4	Exceptional items	0	0
5	Total profit before tax	5481000000	10490000000
6	Tax expense
7	Current tax	1519000000	2820000000
8	Deferred tax	-117000000	-130000000
9	Total tax expenses	1402000000	2690000000
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	4079000000	7800000000
12	Profit (loss) from discontinued operations before tax	2340000000	5585000000
13	Tax expense of discontinued operations	594000000	1414000000
14	Net profit (loss) from discontinued operation after tax	1746000000	4171000000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	5825000000	11971000000
17	Other comprehensive income net of taxes	-238000000	42000000
18	Total Comprehensive Income for the period	5587000000	12013000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	5820000000	11963000000
	Total profit or loss, attributable to non-controlling interests	5000000	5000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	5582000000	12005000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	5000000	8000000
21	Details of equity share capital
	Paid-up equity share capital	712000000	712000000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	11.45	21.9
	Diluted earnings (loss) per share from continuing operations	11.45	21.9
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	4.91	11.72
	Diluted earnings (loss) per share from discontinued operations	4.91	11.72
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	16.36	33.62
	Diluted earnings (loss) per share from continuing and discontinued operations	16.36	33.62
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
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-Oct-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	9036000000
	Capital work-in-progress	575000000
	Investment property	629000000
	Goodwill	12576000000
	Other intangible assets	4205000000
	Intangible assets under development	10000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	14000000
	Trade receivables, non-current	259000000
	Loans, non-current	4350000000
	Other non-current financial assets	244000000
	Total non-current financial assets	4867000000
	Deferred tax assets (net)	2522000000
	Other non-current assets	15690000000
	Total non-current assets	50110000000
2	Current assets
	Inventories	20944000000
	Current financial asset
	Current investments	0
	Trade receivables, current	35239000000
	Cash and cash equivalents	18009000000
	Bank balance other than cash and cash equivalents	42923000000
	Loans, current	4064000000
	Other current financial assets	2556000000
	Total current financial assets	102791000000
	Current tax assets (net)	0
	Other current assets	45626000000
	Total current assets	169361000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	219471000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	712000000
	Other equity	122550000000
	Total equity attributable to owners of parent	123262000000
	Non controlling interest	95000000
	Total equity	123357000000
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	5000000
	Total Trade payable	5000000
	Other non-current financial liabilities	1244000000
	Total non-current financial liabilities	1249000000
	Provisions, non-current	4568000000
	Deferred tax liabilities (net)	976000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	6793000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	3461000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	34525000000
	Total Trade payable	37986000000
	Other current financial liabilities	6647000000
	Total current financial liabilities	44633000000
	Other current liabilities	36332000000
	Provisions, current	5641000000
	Current tax liabilities (Net)	2715000000
	Deferred government grants, Current	0
	Total current liabilities	89321000000
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	96114000000
	Total equity and liabilites	219471000000
	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-2024	01-Oct-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Smart Infrastructure	22718000000	42267000000
2	Mobility	7309000000	13673000000
3	Digital Industries	10253000000	18154000000
4	Low Voltage Motors	2380000000	4670000000
5	Others	459000000	698000000
6	Energy Discontinued operations refer note 1	11368000000	25746000000
7	Assets pending transfer pursuant to the Scheme refer note 1	0	0
8	Liabilities relating to assets pending transfer pursuant to the Scheme refer note 1	0	0
	Total Segment Revenue	54487000000	105208000000
	Less: Inter segment revenue	597000000	597000000
	Revenue from operations	53890000000	104070000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Smart Infrastructure	3444000000	5795000000
2	Mobility	458000000	971000000
3	Digital Industries	468000000	952000000
4	Low Voltage Motors	191000000	300000000
5	Others	54000000	65000000
6	Energy Discontinued operations refer note 1	2340000000	5585000000
7	Assets pending transfer pursuant to the Scheme refer note 1	0	0
8	Liabilities relating to assets pending transfer pursuant to the Scheme refer note 1	0	0
	Total Profit before tax	6955000000	13668000000
	i. Finance cost	23000000	23000000
	ii. Other Unallocable Expenditure net off Unallocable income	-889000000	-889000000
	Profit before tax	7821000000	16075000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Smart Infrastructure	62690000000	62690000000
2	Mobility	29686000000	29686000000
3	Digital Industries	13402000000	13402000000
4	Low Voltage Motors	2265000000	2265000000
5	Others	1727000000	1727000000
6	Energy Discontinued operations refer note 1	0	0
7	Assets pending transfer pursuant to the Scheme refer note 1	24203000000	24203000000
8	Liabilities relating to assets pending transfer pursuant to the Scheme refer note 1	0	0
	Total Segment Asset	133973000000	133973000000
	Un-allocable Assets	85498000000	85498000000
	Net Segment Asset	219471000000	219471000000
4	Segment Liabilities
	Segment Liabilities
1	Smart Infrastructure	28424000000	28424000000
2	Mobility	15499000000	15499000000
3	Digital Industries	7748000000	7748000000
4	Low Voltage Motors	3034000000	3034000000
5	Others	988000000	988000000
6	Energy Discontinued operations refer note 1	0	0
7	Assets pending transfer pursuant to the Scheme refer note 1	0	0
8	Liabilities relating to assets pending transfer pursuant to the Scheme refer note 1	24203000000	24203000000
	Total Segment Liabilities	79896000000	79896000000
	Un-allocable Liabilities	16218000000	16218000000
	Net Segment Liabilities	96114000000	96114000000
	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-2024	01-Oct-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Unaudited
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	Re measurement gains losses on defined benefit plans net from continuing operations	-132000000	-68000000
2	Re measurement gains losses on defined benefit plans net from discontinued operations	-73000000	-50000000
	Total Amount of items that will not be reclassified to profit and loss	-205000000	-118000000
2	Income tax relating to items that will not be reclassified to profit or loss	-52000000	-30000000
3	Amount of items that will be reclassified to profit and loss
1	Fair value changes on derivatives designated as cash flow hedge net from continuing operations	52000000	-84000000
2	Fair value changes on derivatives designated as cash flow hedge net from discontinued operations	-165000000	258000000
	Total Amount of items that will be reclassified to profit and loss	-113000000	174000000
4	Income tax relating to items that will be reclassified to profit or loss	-28000000	44000000
5	Total Other comprehensive income	-238000000	42000000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-10-01
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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			10490000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			119000000
	Adjustments for decrease (increase) in inventories			-2784000000
	Adjustments for decrease (increase) in trade receivables, current			-15421000000
	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			8105000000
	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			1521000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-586000000
	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			215000000
	Adjustments for dividend income			0
	Adjustments for interest income			3139000000
	Adjustments for share-based payments			244000000
	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)			5585000000
	Other adjustments for non-cash items			377000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-5764000000
	Net cash flows from (used in) operations			4726000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			5425000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-699000000
	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			4000000
	Purchase of property, plant and equipment			1904000000
	Proceeds from sales of investment property			0
	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			7300000000
	Cash receipts from repayment of advances and loans made to other parties			3490000000
	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			3098000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			34389000000
	Net cash flows from (used in) investing activities	31777000000
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			682000000
	Dividends paid			4278000000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2267000000
	Net cash flows from (used in) financing activities			-7227000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			23851000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			2000000
	Net increase (decrease) in cash and cash equivalents			23853000000
	Cash and cash equivalents cash flow statement at beginning of period			18359000000
	Cash and cash equivalents cash flow statement at end of period			42212000000