Integrated Filing — IndAS

General information about company
Scrip Code	543989
NSE Symbol	KALAMANDIR
MSEI Symbol	NOTLISTED
ISIN	INE438K01021
Name of company	SAI SILKS (KALAMANDIR) 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	16-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-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	Retail Trading of textile goods
Start date and time of board meeting	16-May-2025   12:30:00
End date and time of board meeting	16-May-2025   16:20:00
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	2025-01-28
Indicate Company website link for updated RPT policy of the Company	chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://sskl.co.in/wp-content/uploads/2025/01/Policy-on-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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Applicable, since there were no defaults on loans and debt securities made by the company.

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	3988400000	14620100000
	Other income	54300000	240700000
	Total income	4042700000	14860800000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	1734800000	9055400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	590000000	-544000000
(d)	Employee benefit expense	557300000	1981400000
(e)	Finance costs	104100000	402800000
(f)	Depreciation, depletion and amortisation expense	140100000	527100000
(f)	Other Expenses
1	Rent	85600000	319700000
2	Legal and professional charges	28300000	143600000
3	Repairs and maintenance	34700000	133500000
4	Power & Fuel	56900000	234600000
5	Freight and Handling Charges	3400000	11000000
6	Travelling and Conveyance	15200000	77300000
7	Others	82500000	317800000
8	Sales Promotion expenses	200700000	724600000
9	Communication, Printing and Stationary	6300000	22800000
10	Expenditure on corporate social responsibilty (CSR)	8300000	26000000
	Total other expenses	521900000	2010900000
	Total expenses	3648200000	13433600000
3	Total profit before exceptional items and tax	394500000	1427200000
4	Exceptional items	0	0
5	Total profit before tax	394500000	1427200000
6	Tax expense
7	Current tax	261400000	587500000
8	Deferred tax	-2000000	-14200000
9	Total tax expenses	259400000	573300000
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	135100000	853900000
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	135100000	853900000
17	Other comprehensive income net of taxes	100000	100000
18	Total Comprehensive Income for the period	135200000	854000000
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	294700000	294700000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		11023000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.92	5.8
	Diluted earnings (loss) per share from continuing operations	0.92	5.8
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	0.92	5.8
	Diluted earnings (loss) per share from continuing and discontinued operations	0.92	5.8
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		notes

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	2513100000
	Capital work-in-progress	1800000
	Investment property
	Goodwill	0
	Other intangible assets	2139400000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	331500000
	Total non-current financial assets	331500000
	Deferred tax assets (net)
	Other non-current assets	169800000
	Total non-current assets	5155600000
2	Current assets
	Inventories	7778200000
	Current financial asset
	Current investments	0
	Trade receivables, current	25100000
	Cash and cash equivalents	853200000
	Bank balance other than cash and cash equivalents	2094000000
	Loans, current	257400000
	Other current financial assets	42700000
	Total current financial assets	3272400000
	Current tax assets (net)
	Other current assets	200300000
	Total current assets	11250900000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	16406500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	294700000
	Other equity	11023000000
	Total equity attributable to owners of parent	11317700000
	Non controlling interest
	Total equity	11317700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	176400000
	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	2233800000
	Total non-current financial liabilities	2410200000
	Provisions, non-current	77300000
	Deferred tax liabilities (net)	88100000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	2575600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1489000000
	Trade payables, 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	265800000
	Total Trade payable	265800000
	Other current financial liabilities	505600000
	Total current financial liabilities	2260400000
	Other current liabilities	46200000
	Provisions, current	9500000
	Current tax liabilities (Net)	197100000
	Deferred government grants, Current
	Total current liabilities	2513200000
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	5088800000
	Total equity and liabilites	16406500000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Other Intangible assets of Rs. 213.94 Cr inclusive of Right of use assets Rs. 212.75 Cr n nother non current financial liabilities of Rs. 223.38 cr inclusive of lease liabilities of Rs. 221.42 Cr n nOther current financial liabilities of Rs. 50.56 Cr inclusive of lease liabilities of Rs. 17.06 Cr

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	Remeasurements of the defined benefit plans	200000	100000
	Total Amount of items that will not be reclassified to profit and loss	200000	100000
2	Income tax relating to items that will not be reclassified to profit or loss	100000	0
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	100000	100000

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			1427200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			399500000
	Adjustments for decrease (increase) in inventories			-546000000
	Adjustments for decrease (increase) in trade receivables, current			7800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			22300000
	Adjustments for decrease (increase) in other non-current assets			14700000
	Adjustments for other financial assets, non-current			-31300000
	Adjustments for other financial assets, current			-53600000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-326400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-16600000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			527100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			2300000
	Adjustments for provisions, non-current			18000000
	Adjustments for other financial liabilities, current			49800000
	Adjustments for other financial liabilities, non-current			-6300000
	Adjustments for unrealised foreign exchange losses gains			500000
	Adjustments for dividend income			0
	Adjustments for interest income			182000000
	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			-48500000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			203500000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			34800000
	Net cash flows from (used in) operations			1462000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			394100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1067900000
	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			0
	Purchase of property, plant and equipment			525300000
	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			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			182100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1527400000
	Net cash flows from (used in) investing activities	1184200000
	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			-18400000
	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			912100000
	Payments of lease liabilities			357700000
	Dividends paid			147300000
	Interest paid			399900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-6300000
	Net cash flows from (used in) financing activities			-1841700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			410400000
	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			410400000
	Cash and cash equivalents cash flow statement at beginning of period			442700000
	Cash and cash equivalents cash flow statement at end of period			853100000

Signatory Details
Name of signatory	M K BHASKARA TEJA
Designation of person	Company Secretary and Compliance Officer
Place	HYDERABAD
Date	16-May-2025