Integrated Filing — IndAS

General information about company
Scrip Code	543573
NSE Symbol	SYRMA
MSEI Symbol	NOTLISTED
ISIN	INE0DYJ01015
Name of company	SYRMA SGS TECHNOLOGY 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	06-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	Electronics Manufacturing Services
Start date and time of board meeting	13-May-2025   12:30:00
End date and time of board meeting	13-May-2025   16:35:00
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	9243610000	37866910000
	Other income	222740000	494240000
	Total income	9466350000	38361150000
2	Expenses
(a)	Cost of materials consumed	5542580000	28564470000
(b)	Purchases of stock-in-trade	161100000	175620000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1027620000	574630000
(d)	Employee benefit expense	521680000	1910280000
(e)	Finance costs	156480000	584600000
(f)	Depreciation, depletion and amortisation expense	207500000	750690000
(f)	Other Expenses
1	Other Expenses	915680000	3408730000
	Total other expenses	915680000	3408730000
	Total expenses	8532640000	35969020000
3	Total profit before exceptional items and tax	933710000	2392130000
4	Exceptional items	0	-21380000
5	Total profit before tax	933710000	2370750000
6	Tax expense
7	Current tax	262770000	567940000
8	Deferred tax	-43590000	-41690000
9	Total tax expenses	219180000	526250000
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	714530000	1844500000
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	714530000	1844500000
17	Other comprehensive income net of taxes	-2710000	-22680000
18	Total Comprehensive Income for the period	711820000	1821820000
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	1780470000	1780470000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.67	9.55
	Diluted earnings (loss) per share from continuing operations	3.67	9.52
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	3.67	9.55
	Diluted earnings (loss) per share from continuing and discontinued operations	3.67	9.52
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		for the quarter ended 31 December 2024 and year ended 31 March 2025, other expenses includes foreign exchange fluctuation loss. In the remaining periods, there was gain on foreign currency fluctuation, as disclosed above

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	8029970000
	Capital work-in-progress	609170000
	Investment property	0
	Goodwill	3221030000
	Other intangible assets	192260000
	Intangible assets under development	46410000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	80310000
	Trade receivables, non-current	0
	Loans, non-current	100000000
	Other non-current financial assets	110320000
	Total non-current financial assets	290630000
	Deferred tax assets (net)	22400000
	Other non-current assets	225920000
	Total non-current assets	12637790000
2	Current assets
	Inventories	8218660000
	Current financial asset
	Current investments	513610000
	Trade receivables, current	14774610000
	Cash and cash equivalents	808570000
	Bank balance other than cash and cash equivalents	2149320000
	Loans, current	0
	Other current financial assets	983930000
	Total current financial assets	19230040000
	Current tax assets (net)	0
	Other current assets	1960220000
	Total current assets	29408920000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	42046710000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1780470000
	Other equity	15719170000
	Total equity attributable to owners of parent	17499640000
	Non controlling interest	748550000
	Total equity	18248190000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	618600000
	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	685710000
	Total non-current financial liabilities	1304310000
	Provisions, non-current	152480000
	Deferred tax liabilities (net)	139270000
	Deferred government grants, Non-current	0
	Other non-current liabilities	67490000
	Total non-current liabilities	1663550000
	Current liabilities
	Current financial liabilities
	Borrowings, current	5493150000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	115500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	15628360000
	Total Trade payable	15743860000
	Other current financial liabilities	326870000
	Total current financial liabilities	21563880000
	Other current liabilities	435270000
	Provisions, current	54070000
	Current tax liabilities (Net)	81750000
	Deferred government grants, Current	0
	Total current liabilities	22134970000
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	23798520000
	Total equity and liabilites	42046710000
	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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	-11280000	880000
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	13990000	21800000
5	Total Other comprehensive income	-2710000	-22680000

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			2370750000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			584600000
	Adjustments for decrease (increase) in inventories			1824120000
	Adjustments for decrease (increase) in trade receivables, current			-5467790000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-114220000
	Adjustments for decrease (increase) in other non-current assets			-72760000
	Adjustments for other financial assets, non-current			16180000
	Adjustments for other financial assets, current			-640790000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			3549000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-87530000
	Adjustments for increase (decrease) in other non-current liabilities			28640000
	Adjustments for depreciation and amortisation expense			750690000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			10560000
	Adjustments for provisions, non-current			20250000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-8460000
	Adjustments for dividend income			1490000
	Adjustments for interest income			184620000
	Adjustments for share-based payments			44650000
	Adjustments for fair value losses (gains)			-80300000
	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			8070000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			178800000
	Net cash flows from (used in) operations			2549550000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			606550000
	Other inflows (outflows) of cash			-178370000
	Net cash flows from (used in) operating activities			1764630000
	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			725700000
	Purchase of property, plant and equipment			2365390000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			86120000
	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			100000000
	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			1490000
	Interest received			167550000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			605250000
	Net cash flows from (used in) investing activities	-1051520000
	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			60000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			135000000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			10360000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			594820000
	Repayments of borrowings			265290000
	Payments of lease liabilities			132940000
	Dividends paid			266140000
	Interest paid			512850000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-706980000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			6130000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			18600000
	Net increase (decrease) in cash and cash equivalents			24730000
	Cash and cash equivalents cash flow statement at beginning of period			783840000
	Cash and cash equivalents cash flow statement at end of period			808570000