Integrated Filing — IndAS

General information about company
Scrip Code	501423
NSE Symbol	SHAILY
MSEI Symbol	NOTLISTED
ISIN	INE151G01028
Name of company	Shaily Engineering Plastics 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	13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-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	Customised components and products of plastic and other materials
Start date and time of board meeting	13-May-2025   13:30:00
End date and time of board meeting	13-May-2025   16:15:00
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	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	2178274000	7867977000
	Other income	1270000	23208000
	Total income	2179544000	7891185000
2	Expenses
(a)	Cost of materials consumed	1081968000	4296499000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-30104000	-138688000
(d)	Employee benefit expense	232350000	804387000
(e)	Finance costs	39201000	169462000
(f)	Depreciation, depletion and amortisation expense	111061000	421565000
(f)	Other Expenses
1	Power and fuel	72603000	314939000
2	Other Expenses	276453000	830268000
	Total other expenses	349056000	1145207000
	Total expenses	1783532000	6698432000
3	Total profit before exceptional items and tax	396012000	1192753000
4	Exceptional items	0	0
5	Total profit before tax	396012000	1192753000
6	Tax expense
7	Current tax	112779000	227977000
8	Deferred tax	-2661000	33586000
9	Total tax expenses	110118000	261563000
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	285894000	931190000
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	285894000	931190000
17	Other comprehensive income net of taxes	14426000	-18061000
18	Total Comprehensive Income for the period	300320000	913129000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	91910000	91910000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		5384968000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.22	20.29
	Diluted earnings (loss) per share from continuing operations	6.2	20.23
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	6.22	20.29
	Diluted earnings (loss) per share from continuing and discontinued operations	6.2	20.23
24	Debt equity ratio	0.0052	0.0094
25	Debt service coverage ratio	0.0172	0.0386
26	Interest service coverage ratio	0.0572	0.0872
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	4595811000
	Capital work-in-progress	173596000
	Investment property	0
	Goodwill	0
	Other intangible assets	416078000
	Intangible assets under development	3231000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	8000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	4774000
	Total non-current financial assets	4782000
	Deferred tax assets (net)	37659000
	Other non-current assets	238995000
	Total non-current assets	5470152000
2	Current assets
	Inventories	1377563000
	Current financial asset
	Current investments	0
	Trade receivables, current	1717247000
	Cash and cash equivalents	190839000
	Bank balance other than cash and cash equivalents	40543000
	Loans, current	3428000
	Other current financial assets	3916000
	Total current financial assets	1955973000
	Current tax assets (net)	0
	Other current assets	522512000
	Total current assets	3856048000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	9326200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	91910000
	Other equity	5384968000
	Total equity attributable to owners of parent	5476878000
	Non controlling interest	0
	Total equity	5476878000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	400586000
	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	1453000
	Total non-current financial liabilities	402039000
	Provisions, non-current	39390000
	Deferred tax liabilities (net)	235874000
	Deferred government grants, Non-current	0
	Other non-current liabilities	634000
	Total non-current liabilities	677937000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1476183000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	159488000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	830834000
	Total Trade payable	990322000
	Other current financial liabilities	125456000
	Total current financial liabilities	2591961000
	Other current liabilities	439762000
	Provisions, current	70864000
	Current tax liabilities (Net)	68798000
	Deferred government grants, Current	0
	Total current liabilities	3171385000
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	3849322000
	Total equity and liabilites	9326200000
	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	Reameasurents of post employemnet benefit obligations	-26000	-45867000
	Total Amount of items that will not be reclassified to profit and loss	-26000	-45867000
2	Income tax relating to items that will not be reclassified to profit or loss	-6000	-11545000
3	Amount of items that will be reclassified to profit and loss
1	Effective portion of gains on hedging instrumnet in cash flow hedges	19305000	21730000
2	Exchange difference in translating the financial statmnets of forgign operations	-4859000	-5469000
	Total Amount of items that will be reclassified to profit and loss	14446000	16261000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	14426000	-18061000

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			1192753000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			169462000
	Adjustments for decrease (increase) in inventories			-561527000
	Adjustments for decrease (increase) in trade receivables, current			-532898000
	Adjustments for decrease (increase) in trade receivables, non-current			-156728000
	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			988000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			358603000
	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			421565000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			408992000
	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			-33865000
	Adjustments for dividend income			0
	Adjustments for interest income			12800000
	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			21570000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			83362000
	Net cash flows from (used in) operations			1276115000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			175470000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1100645000
	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			1059000
	Purchase of property, plant and equipment			680184000
	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			42026000
	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			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			7024000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			868000
	Net cash flows from (used in) investing activities	-713259000
	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			175000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			179855000
	Repayments of borrowings			382286000
	Payments of lease liabilities			2235000
	Dividends paid			45904000
	Interest paid			168326000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-418721000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-31335000
	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			-31335000
	Cash and cash equivalents cash flow statement at beginning of period			222174000
	Cash and cash equivalents cash flow statement at end of period			190839000