Integrated Filing — IndAS

General information about company
Scrip Code	530017
NSE Symbol	SIL
MSEI Symbol	NOTLISTED
ISIN	INE173A01025
Name of company	STANDARD INDUSTRIES 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	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	13-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	20-May-2025   13:15:00
End date and time of board meeting	20-May-2025   15:00:00
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	88381000	279241000
	Other income	1541000	27380000
	Total income	89922000	306621000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	76905000	212296000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2024000	-4608000
(d)	Employee benefit expense	7441000	27049000
(e)	Finance costs	4152000	20077000
(f)	Depreciation, depletion and amortisation expense	6631000	26685000
(f)	Other Expenses
1	Charges for corporate office service and facilities	3267000	13068000
2	Consulting fees	1530000	9688000
3	Kyara Mati internal shifting expenses	3035000	7068000
4	Labour charges	951000	10464000
5	Portfolio Management expenses	2257000	7082000
6	Salt internal shifting expenses	970000	13483000
7	Temporary manpower	2727000	12707000
8	Travelling and conveyance expenses	3113000	10095000
9	Vehicle expenses	1636000	6767000
10	miscellaneous expenses	21183000	69138000
	Total other expenses	40669000	159560000
	Total expenses	133774000	441059000
3	Total profit before exceptional items and tax	-43852000	-134438000
4	Exceptional items	0	0
5	Total profit before tax	-43852000	-134438000
6	Tax expense
7	Current tax	664000	659000
8	Deferred tax	0	0
9	Total tax expenses	664000	659000
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	-44516000	-135097000
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	-44516000	-135097000
17	Other comprehensive income net of taxes	1115000	1005000
18	Total Comprehensive Income for the period	-43401000	-134092000
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	321645000	321645000
	Face value of equity share capital	5	5
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	-0.69	-2.1
	Diluted earnings (loss) per share from continuing operations	-0.69	-2.1
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	-0.69	-2.1
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.69	-2.1
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		EPS is not annualized for the quarter ended March 31, 2025, quarter ended December 31, 2024 and quarter ended March 31, 2024 n nNotes to Consolidated Audited Results for the quarter and year ended March 31, 2025. n n1 The above results have been reviewed by the Audit Committee and are approved by the Board of Directors of the Group at their meeting held on May 20, 2025. The statutory Auditors of the Group have expressed unqualified opinion on these Financial Results. n n2 The above financial results have been prepared in accordance with the Indian Accounting Standards (referred to as Ind AS) as prescribed under section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules as amended from time to time. n n3 The Group had opted Tax U/s115BAA applicable to Domestic Companies w.e.f. Financial year 20212022 and naccordingly, tax expenses have been calculated and provided for. n n4 The Group has. not recognised deferred tax assets on all deductible temporary differences based on the certainty and virtual certainty requirement as per Ind AS 12 Income taxes. n n5 Standard Industries Limited has an Apartment Building with Free hold land situated at Prabhadevi, Mumbai-400025. Standard Industries Limited is exploring various opportunities available for enhancing the value of the property. In Financial year 2023-24 the Net Written down value (Net of Block) of Rs.479.19 lakhs is transferred from Property Plant and Equipment and Investment Property accounts respectively to Property Under Development (Stock in trade). n n6 The code of Social Security , 2020 (Code) relating to employee benefits during employment and post-employment benefits has been notified in the Official Gazatte on 29th September, 2020. The draft rules have been released on November 13, 2020 and suggestions invited from stakeholders are under consideration by the Ministry. The impact of the change will be reassessed and accounted in the period in which said rules are notified for implementation. n n7 The figures of the last quarter are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures upto the third quarter of financial year. n n8 Standard Industries Limited has created an e-mail ID viz.,standardgrievancesrediffmail.com exclusively for the purpose of registering complaints by investors. n n9 Corresponding figures for the previous year/period have been regrouped/rearranged wherever necessary.

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	71261000
	Capital work-in-progress	0
	Investment property	164849000
	Goodwill	5077000
	Other intangible assets	305000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	199092000
	Trade receivables, non-current	0
	Loans, non-current	20134000
	Other non-current financial assets	7545000
	Total non-current financial assets	226771000
	Deferred tax assets (net)	0
	Other non-current assets	149003000
	Total non-current assets	617266000
2	Current assets
	Inventories	23830000
	Current financial asset
	Current investments	302003000
	Trade receivables, current	436423000
	Cash and cash equivalents	14441000
	Bank balance other than cash and cash equivalents	5370000
	Loans, current	50000
	Other current financial assets	33233000
	Total current financial assets	791520000
	Current tax assets (net)	0
	Other current assets	68573000
	Total current assets	883923000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1501189000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	321645000
	Other equity	872963000
	Total equity attributable to owners of parent	1194608000
	Non controlling interest	0
	Total equity	1194608000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	122495000
	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	0
	Total non-current financial liabilities	122495000
	Provisions, non-current	62785000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	185280000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	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	66151000
	Total Trade payable	66151000
	Other current financial liabilities	39978000
	Total current financial liabilities	106129000
	Other current liabilities	9982000
	Provisions, current	5190000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	121301000
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	306581000
	Total equity and liabilites	1501189000
	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	Property division	0	0
2	Trading	80339000	223498000
3	Manufacturing	8042000	55743000
4	others	0	0
	Total Segment Revenue	88381000	279241000
	Less: Inter segment revenue	0	0
	Revenue from operations	88381000	279241000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Property division	-4248000	-16817000
2	Trading	3283000	10473000
3	Manufacturing	-2098000	3472000
4	others	-19000	-34000
	Total Profit before tax	-3082000	-2906000
	i. Finance cost	4152000	4152000
	ii. Other Unallocable Expenditure net off Unallocable income	36618000	36618000
	Profit before tax	-43852000	-134438000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Property division	645354000	645354000
2	Trading	63519000	63519000
3	Manufacturing	96633000	96633000
4	others	48000	48000
	Total Segment Asset	805554000	805554000
	Un-allocable Assets	695635000	695635000
	Net Segment Asset	1501189000	1501189000
4	Segment Liabilities
	Segment Liabilities
1	Property division	27423000	27423000
2	Trading	57343000	57343000
3	Manufacturing	1541000	1541000
4	others	15000	15000
	Total Segment Liabilities	86322000	86322000
	Un-allocable Liabilities	220259000	220259000
	Net Segment Liabilities	306581000	306581000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	The property division comprises of assets which are in excess of business needs, which the company would liquidate based on the market condition.

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	Remeasurements of the defined benefit plan	1115000	1005000
	Total Amount of items that will not be reclassified to profit and loss	1115000	1005000
2	Income tax relating to items that will not be reclassified to profit or loss	0	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	1115000	1005000

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			-134438000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			20077000
	Adjustments for decrease (increase) in inventories			-4608000
	Adjustments for decrease (increase) in trade receivables, current			41943000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	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			-55644000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			43418000
	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			26685000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	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			0
	Adjustments for dividend income			1234000
	Adjustments for interest income			1433000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			30107000
	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)			-6000
	Other adjustments for non-cash items			913000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			100218000
	Net cash flows from (used in) operations			-34220000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-40455000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			6235000
	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			370000
	Purchase of property, plant and equipment			18648000
	Proceeds from sales of investment property			274934000
	Purchase of investment property			125726000
	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			12500000
	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			1234000
	Interest received			1390000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			7958000
	Net cash flows from (used in) investing activities	154012000
	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			0
	Repayments of borrowings			85207000
	Payments of lease liabilities			9929000
	Dividends paid			67128000
	Interest paid			24467000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-186731000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-26484000
	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			-26484000
	Cash and cash equivalents cash flow statement at beginning of period			40925000
	Cash and cash equivalents cash flow statement at end of period			14441000