Integrated Filing — IndAS

General information about company
Scrip Code	542725
NSE Symbol	SBC
MSEI Symbol	NOTLISTED
ISIN	INE04AK01028
Name of company	SBC EXPORTS 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	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-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	Multi segment
Description of single segment
Start date and time of board meeting	21-May-2025   16:00:00
End date and time of board meeting	21-May-2025   19:30:00
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.	No
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	2024-03-31
Indicate Company website link for updated RPT policy of the Company	https://www.sbcexportslimited.com/download/Policies/Related-Party-Transactions-Policy.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 to the company n

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	759540000	2315295000
	Other income	12495000	87018000
	Total income	772035000	2402313000
2	Expenses
(a)	Cost of materials consumed	749468000	2193677000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-103853000	-307453000
(d)	Employee benefit expense	35281000	129321000
(e)	Finance costs	16443000	71700000
(f)	Depreciation, depletion and amortisation expense	2334000	14225000
(f)	Other Expenses
1	Other Expenses	41128000	132624000
	Total other expenses	41128000	132624000
	Total expenses	740801000	2234094000
3	Total profit before exceptional items and tax	31234000	168219000
4	Exceptional items	0	0
5	Total profit before tax	31234000	168219000
6	Tax expense
7	Current tax	0	46671000
8	Deferred tax	0	974000
9	Total tax expenses	0	47645000
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	31234000	120574000
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	31234000	120574000
17	Other comprehensive income net of taxes	-9379000	-3417000
18	Total Comprehensive Income for the period	21855000	117157000
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	476190000	476190000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		66733000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.06	0.25
	Diluted earnings (loss) per share from continuing operations	0.06	0.25
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	0.06	0.25
	Diluted earnings (loss) per share from continuing and discontinued operations	0.06	0.25
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	235587000
	Capital work-in-progress	34123000
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	417000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	134875000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	12793000
	Total non-current financial assets	147668000
	Deferred tax assets (net)
	Other non-current assets	0
	Total non-current assets	417795000
2	Current assets
	Inventories	869721000
	Current financial asset
	Current investments	0
	Trade receivables, current	846491000
	Cash and cash equivalents	122719000
	Bank balance other than cash and cash equivalents	0
	Loans, current	229724000
	Other current financial assets	0
	Total current financial assets	1198934000
	Current tax assets (net)
	Other current assets	77793000
	Total current assets	2146448000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	2564243000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	476190000
	Other equity	66794000
	Total equity attributable to owners of parent	542984000
	Non controlling interest
	Total equity	542984000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	240650000
	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	4261000
	Total non-current financial liabilities	244911000
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	244911000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1063327000
	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	497095000
	Total Trade payable	497095000
	Other current financial liabilities	0
	Total current financial liabilities	1560422000
	Other current liabilities	162525000
	Provisions, current	46757000
	Current tax liabilities (Net)	0
	Deferred government grants, Current
	Total current liabilities	1769704000
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	6644000
	Total liabilities	2021259000
	Total equity and liabilites	2564243000
	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)
1	IT Supoort Sale	364073000	975427000
2	Garments Sales	395468000	1339868000
	Total Segment Revenue	759541000	2315295000
	Less: Inter segment revenue	0	0
	Revenue from operations	759541000	2315295000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	IT Supoort Sale	28603000	62354000
2	Garments Sales	40941000	196530000
	Total Profit before tax	69544000	258884000
	i. Finance cost	16443000	16443000
	ii. Other Unallocable Expenditure net off Unallocable income	21867000	21867000
	Profit before tax	31234000	168219000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	IT Supoort Sale	146174000	146174000
2	Garments Sales	1840166000	1840166000
	Total Segment Asset	1986340000	1986340000
	Un-allocable Assets	577903000	577903000
	Net Segment Asset	2564243000	2564243000
4	Segment Liabilities
	Segment Liabilities
1	IT Supoort Sale	57670000	57670000
2	Garments Sales	439449000	439449000
	Total Segment Liabilities	497119000	497119000
	Un-allocable Liabilities	2067124000	2067124000
	Net Segment Liabilities	2564243000	2564243000
	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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	9379000	3417000
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	-9379000	-3417000

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			168219000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			-4567000
	Adjustments for decrease (increase) in inventories			-514866000
	Adjustments for decrease (increase) in trade receivables, current			67072000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-181177000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-140892000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-15230000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			14225000
	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			0
	Adjustments for interest income			0
	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)			-775435000
	Net cash flows from (used in) operations			-607216000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			46671000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-653887000
	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			-8779000
	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			48115000
	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			-9500000
	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			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-29836000
	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			777593000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			15873000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			761720000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			77997000
	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			77997000
	Cash and cash equivalents cash flow statement at beginning of period			44720000
	Cash and cash equivalents cash flow statement at end of period			122717000