Integrated Filing — IndAS

General information about company
Scrip Code	543990
NSE Symbol	SIGNATURE
MSEI Symbol	NOTLISTED
ISIN	INE903U01023
Name of company	Signatureglobal (India) 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	15-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	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	Real Estate
Start date and time of board meeting	15-May-2025   16:48:00
End date and time of board meeting	15-May-2025   19:00:00
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
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	2022-07-05
Indicate Company website link for updated RPT policy of the Company	https://www.signatureglobal.in/pdf/investors/Related-Party-Transactions.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
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	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	4919630000	18252470000
	Other income	479460000	1629570000
	Total income	5399090000	19882040000
2	Expenses
(a)	Cost of materials consumed	3265530000	14283280000
(b)	Purchases of stock-in-trade	2080000	4450000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	428080000	1359760000
(e)	Finance costs	388950000	1574330000
(f)	Depreciation, depletion and amortisation expense	55940000	209120000
(f)	Other Expenses
1	Impairment losses on financial assets	31550000	50750000
2	Other expenses	602120000	1777430000
	Total other expenses	633670000	1828180000
	Total expenses	4774250000	19259120000
3	Total profit before exceptional items and tax	624840000	622920000
4	Exceptional items	0	0
5	Total profit before tax	624840000	622920000
6	Tax expense
7	Current tax	-24560000	-24560000
8	Deferred tax	127770000	22110000
9	Total tax expenses	103210000	-2450000
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	521630000	625370000
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	521630000	625370000
17	Other comprehensive income net of taxes	-580000	-4870000
18	Total Comprehensive Income for the period	521050000	620500000
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	140510000	140510000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		9152670000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.71	4.45
	Diluted earnings (loss) per share from continuing operations	3.71	4.45
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	3.71	4.45
	Diluted earnings (loss) per share from continuing and discontinued operations	3.71	4.45
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. In terms of Regulation 33 of the SEBI LODR this Statement of Standalone Financial Results for the quarter and year ended 31 March 2025 Standalone Financial Results of Signatureglobal (India) Limited (the Company) has been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 15 May 2025 and have been subject to audit by the statutory auditors of the Company. n n2. The Standalone Financial Results, for the quarter and year ended 31 March 2025 have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards 34 Interim Financial Reporting Ind AS - 34 prescribed under Section 133 of the Companies Act, 2013 (the Act) and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). n n3. During the year ended 31 March 2024, the Company had completed its Initial Public Offer (IPO) of 18961038 Equity shares having face value of Rs. 1 each, at an issue price of Rs. 385 per equity share (including share premium of Rs. 384 per share), comprising offer for sale of 3298701 shares by selling shareholder aggregating to Rs. 1,270.00 million and a fresh issue of 15,662,337 shares aggregating to Rs. 6030.00 million. The equity shares of the Company were listed on BSE Limited ('BSE') and National Stock Exchange of India Limited (NSE) on 27 September 2023. n nFor detailed notes please refer financial results in pdf uploaded on stock exchanges.

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	492670000
	Capital work-in-progress	4000000
	Investment property	313080000
	Goodwill	0
	Other intangible assets	261940000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	3085540000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	210200000
	Total non-current financial assets	3295740000
	Deferred tax assets (net)	576700000
	Other non-current assets	443830000
	Total non-current assets	5387960000
2	Current assets
	Inventories	26263350000
	Current financial asset
	Current investments	0
	Trade receivables, current	4033790000
	Cash and cash equivalents	3765570000
	Bank balance other than cash and cash equivalents	564780000
	Loans, current	8626500000
	Other current financial assets	490040000
	Total current financial assets	17480680000
	Current tax assets (net)	287220000
	Other current assets	4035050000
	Total current assets	48066300000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	53454260000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	140510000
	Other equity	9152670000
	Total equity attributable to owners of parent	9293180000
	Non controlling interest
	Total equity	9293180000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	10032710000
	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	234160000
	Total non-current financial liabilities	10266870000
	Provisions, non-current	215840000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	10482710000
	Current liabilities
	Current financial liabilities
	Borrowings, current	6055550000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	564390000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	13269360000
	Total Trade payable	13833750000
	Other current financial liabilities	397910000
	Total current financial liabilities	20287210000
	Other current liabilities	13380350000
	Provisions, current	10810000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	33678370000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	44161080000
	Total equity and liabilites	53454260000
	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	Remeasurement (loss)/gain on defined benefit plans	-780000	-6510000
	Total Amount of items that will not be reclassified to profit and loss	-780000	-6510000
2	Income tax relating to items that will not be reclassified to profit or loss	-200000	-1640000
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	-580000	-4870000

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			622920000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1574330000
	Adjustments for decrease (increase) in inventories			-736360000
	Adjustments for decrease (increase) in trade receivables, current			-1943930000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1007780000
	Adjustments for decrease (increase) in other non-current assets			-54170000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			802880000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			706800000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			292360000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			209120000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			50750000
	Adjustments for provisions, current			63920000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			205650000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			1438720000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-136400000
	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			-25980000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1437530000
	Net cash flows from (used in) operations			-814610000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			150390000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-965000000
	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			57600000
	Purchase of property, plant and equipment			247350000
	Proceeds from sales of investment property			235000000
	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			347500000
	Cash advances and loans made to other parties			9229180000
	Cash receipts from repayment of advances and loans made to other parties			8848820000
	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			1071920000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-91230000
	Net cash flows from (used in) investing activities	298080000
	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			12397420000
	Repayments of borrowings			8106100000
	Payments of lease liabilities			73220000
	Dividends paid			0
	Interest paid			2071630000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			2146470000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1479550000
	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			1479550000
	Cash and cash equivalents cash flow statement at beginning of period			2286020000
	Cash and cash equivalents cash flow statement at end of period			3765570000