Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	SAHASRA
MSEI Symbol	NOTLISTED
ISIN	INE0RBQ01018
Name of company	Sahasra Electronic Solutions Limited
Type of company	SME
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	14-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
Start date and time of board meeting	20-May-2025   16:26:00
End date and time of board meeting	20-May-2025   18:06:00
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	495477000	958475000
	Other income	36510000	47305000
	Total income	531987000	1005780000
2	Expenses
(a)	Cost of materials consumed	417329000	759598000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-34985000	-92325000
(d)	Employee benefit expense	67160000	132382000
(e)	Finance costs	25541000	63154000
(f)	Depreciation, depletion and amortisation expense	30216000	63303000
(f)	Other Expenses
1	other expenses	51540000	83524000
	Total other expenses	51540000	83524000
	Total expenses	556801000	1009636000
3	Total profit before exceptional items and tax	-24814000	-3856000
4	Exceptional items	0	0
5	Total profit before tax	-24814000	-3856000
6	Tax expense
7	Current tax	4818000	13550000
8	Deferred tax	13199000	6033000
9	Total tax expenses	18017000	19583000
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	-42831000	-23439000
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	-42831000	-23439000
17	Other comprehensive income net of taxes	1132000	305000
18	Total Comprehensive Income for the period	-41699000	-23134000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-34966000	6465000
	Total profit or loss, attributable to non-controlling interests	-7865000	-7865000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-32955000	7022000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-7613000	29852000
21	Details of equity share capital
	Paid-up equity share capital	249928000	249928000
	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	-1.66	-1.05
	Diluted earnings (loss) per share from continuing operations	-1.66	-1.05
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	-1.66	-1.05
	Diluted earnings (loss) per share from continuing and discontinued operations	-1.66	-1.05
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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	1486476000
	Capital work-in-progress
	Investment property
	Goodwill	49571000
	Other intangible assets	0
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1200000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	53984000
	Total non-current financial assets	55184000
	Deferred tax assets (net)	12822000
	Other non-current assets	54494000
	Total non-current assets	1658547000
2	Current assets
	Inventories	379540000
	Current financial asset
	Current investments	0
	Trade receivables, current	271067000
	Cash and cash equivalents	56234000
	Bank balance other than cash and cash equivalents	0
	Loans, current	66000000
	Other current financial assets	747189000
	Total current financial assets	1140490000
	Current tax assets (net)	24956000
	Other current assets	175277000
	Total current assets	1720263000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	3378810000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	249928000
	Other equity	1963214000
	Total equity attributable to owners of parent	2213142000
	Non controlling interest	198358000
	Total equity	2411500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	371736000
	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	11935000
	Total non-current financial liabilities	383671000
	Provisions, non-current	4507000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	388178000
	Current liabilities
	Current financial liabilities
	Borrowings, current	145627000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	77396000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	279887000
	Total Trade payable	357283000
	Other current financial liabilities	39086000
	Total current financial liabilities	541996000
	Other current liabilities	35690000
	Provisions, current	1446000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	579132000
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	967310000
	Total equity and liabilites	3378810000
	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
1	Remeasurements of defined benefit plan liability/assets	1520000	413000
	Total Amount of items that will not be reclassified to profit and loss	1520000	413000
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	388000	108000
5	Total Other comprehensive income	1132000	305000

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			-3856000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			63154000
	Adjustments for decrease (increase) in inventories			-147576000
	Adjustments for decrease (increase) in trade receivables, current			988000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-3195000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-96719000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			152871000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			14553000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			63302000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			355000
	Adjustments for provisions, current			2131000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			-44357000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			41307000
	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			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-35800000
	Net cash flows from (used in) operations			-39656000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			19681000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-59337000
	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			730976000
	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			53000000
	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			33002000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-383899000
	Net cash flows from (used in) investing activities	-1134873000
	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			1388081000
	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			-144616000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-54040000
	Net cash flows from (used in) financing activities			1189425000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-4785000
	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			-4785000
	Cash and cash equivalents cash flow statement at beginning of period			61019000
	Cash and cash equivalents cash flow statement at end of period			56234000