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	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	Multi segment
Description of single segment
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

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	5204330000	24980200000
	Other income	500010000	1399700000
	Total income	5704340000	26379900000
2	Expenses
(a)	Cost of materials consumed	3214520000	19061880000
(b)	Purchases of stock-in-trade	3580000	7760000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	482980000	1715310000
(e)	Finance costs	129550000	514860000
(f)	Depreciation, depletion and amortisation expense	78790000	273830000
(f)	Other Expenses
1	Impairment of Goodwill	3150000	4060000
2	Impairment Losses on Financial Assets	10000	1760000
3	Other Expenses	1064530000	3749720000
	Total other expenses	1067690000	3755540000
	Total expenses	4977110000	25329180000
3	Total profit before exceptional items and tax	727230000	1050720000
4	Exceptional items	0	0
5	Total profit before tax	727230000	1050720000
6	Tax expense
7	Current tax	34670000	450300000
8	Deferred tax	81300000	-411670000
9	Total tax expenses	115970000	38630000
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	611260000	1012090000
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	611260000	1012090000
17	Other comprehensive income net of taxes	-1930000	-10030000
18	Total Comprehensive Income for the period	609330000	1002060000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	610950000	1010830000
	Total profit or loss, attributable to non-controlling interests	310000	310000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	609020000	1000800000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	310000	1260000
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		7126830000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.34	7.19
	Diluted earnings (loss) per share from continuing operations	4.34	7.19
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	4.34	7.19
	Diluted earnings (loss) per share from continuing and discontinued operations	4.34	7.19
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 (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), this Statement of Consolidated Financial Results for the quarter and year ended 31 March 2025 (Consolidated Financial Results) of Signatureglobal (India) Limited (the Holding Company or the Company) and its subsidiaries (the Company along with subsidiaries together referred to as the Group) 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 Consolidated 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 requirement 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 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 3,298,701 shares by selling shareholder aggregating to Rs. 1270.00 million and a fresh issue of 15662337 shares aggregating to Rs. 6030.00 million. The equity shares of the Company were listed on BSE Limited and National Stock Exchange of India Limited on 27 September 2023. n nFor detailed notes please refer financial results in pdf uploaded on stock excahnge.

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	851260000
	Capital work-in-progress	4000000
	Investment property	313080000
	Goodwill	24950000
	Other intangible assets	267420000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	720000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	442090000
	Total non-current financial assets	442810000
	Deferred tax assets (net)	2116720000
	Other non-current assets	864240000
	Total non-current assets	4884480000
2	Current assets
	Inventories	92797140000
	Current financial asset
	Current investments	0
	Trade receivables, current	644300000
	Cash and cash equivalents	12975320000
	Bank balance other than cash and cash equivalents	2002940000
	Loans, current	1460510000
	Other current financial assets	636010000
	Total current financial assets	17719080000
	Current tax assets (net)	287220000
	Other current assets	12972380000
	Total current assets	123775820000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	128660300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	140510000
	Other equity	7126830000
	Total equity attributable to owners of parent	7267340000
	Non controlling interest	29060000
	Total equity	7296400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	15454060000
	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	15688220000
	Provisions, non-current	355860000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	16044080000
	Current liabilities
	Current financial liabilities
	Borrowings, current	8206200000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1282850000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	21797070000
	Total Trade payable	23079920000
	Other current financial liabilities	1464530000
	Total current financial liabilities	32750650000
	Other current liabilities	72450240000
	Provisions, current	18590000
	Current tax liabilities (Net)	100340000
	Deferred government grants, Current
	Total current liabilities	105319820000
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	121363900000
	Total equity and liabilites	128660300000
	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)
1	Real Estate	5061460000	24323630000
2	NBFC	19250000	74190000
3	Others	2557950000	9946350000
	Total Segment Revenue	7638660000	34344170000
	Less: Inter segment revenue	2434330000	2434330000
	Revenue from operations	5204330000	24980200000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Real Estate	1610700000	4339960000
2	NBFC	19250000	74190000
3	Others	42090000	130570000
	Total Profit before tax	1672040000	4544720000
	i. Finance cost	129550000	129550000
	ii. Other Unallocable Expenditure net off Unallocable income	815260000	815260000
	Profit before tax	727230000	1050720000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Real Estate	117791240000	117791240000
2	NBFC	667380000	667380000
3	Others	422340000	422340000
	Total Segment Asset	118880960000	118880960000
	Un-allocable Assets	9779340000	9779340000
	Net Segment Asset	128660300000	128660300000
4	Segment Liabilities
	Segment Liabilities
1	Real Estate	98370750000	98370750000
2	NBFC	56900000	56900000
3	Others	47910000	47910000
	Total Segment Liabilities	98475560000	98475560000
	Un-allocable Liabilities	22888340000	22888340000
	Net Segment Liabilities	121363900000	121363900000
	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	Remeasurement (loss)/ gain on defined benefit plans	-2790000	-13560000
	Total Amount of items that will not be reclassified to profit and loss	-2790000	-13560000
2	Income tax relating to items that will not be reclassified to profit or loss	-860000	-3530000
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
5	Total Other comprehensive income	-1930000	-10030000

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			1050720000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			514860000
	Adjustments for decrease (increase) in inventories			-15207780000
	Adjustments for decrease (increase) in trade receivables, current			-302180000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-4355670000
	Adjustments for decrease (increase) in other non-current assets			-62030000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			116960000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			2046680000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			22467990000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			273830000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			103170000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			128460000
	Adjustments for other financial liabilities, current			339250000
	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			954320000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-257870000
	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			-48450000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			4802900000
	Net cash flows from (used in) operations			5853620000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			847070000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			5006550000
	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			62560000
	Purchase of property, plant and equipment			446830000
	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			0
	Cash advances and loans made to other parties			1004510000
	Cash receipts from repayment of advances and loans made to other parties			1267330000
	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			896770000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-553530000
	Net cash flows from (used in) investing activities	456790000
	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			13979830000
	Repayments of borrowings			9575520000
	Payments of lease liabilities			70960000
	Dividends paid			0
	Interest paid			2926630000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1406720000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			6870060000
	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			6870060000
	Cash and cash equivalents cash flow statement at beginning of period			6105260000
	Cash and cash equivalents cash flow statement at end of period			12975320000