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	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	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

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	962962000	3000452000
	Other income	14834000	89851000
	Total income	977796000	3090303000
2	Expenses
(a)	Cost of materials consumed	749447000	2193677000
(b)	Purchases of stock-in-trade	195652000	658473000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-103832000	-307453000
(d)	Employee benefit expense	33464000	129321000
(e)	Finance costs	16885000	72180000
(f)	Depreciation, depletion and amortisation expense	3429000	16037000
(f)	Other Expenses
1	Other Expenses	42650000	144520000
	Total other expenses	42650000	144520000
	Total expenses	937695000	2906755000
3	Total profit before exceptional items and tax	40101000	183548000
4	Exceptional items	0	0
5	Total profit before tax	40101000	183548000
6	Tax expense
7	Current tax	0	50444000
8	Deferred tax	0	-565000
9	Total tax expenses	0	49879000
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	40101000	133669000
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	40101000	133669000
17	Other comprehensive income net of taxes	-9379000	-3417000
18	Total Comprehensive Income for the period	30722000	130252000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	40102000	133668000
	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	-9379000	-3417000
	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	476190000	476190000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		79924000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.08	0.28
	Diluted earnings (loss) per share from continuing operations	0.08	0.28
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	0.08	0.28
	Diluted earnings (loss) per share from continuing and discontinued operations	0.08	0.28
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	251391000
	Capital work-in-progress	34123000
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	2933000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	54447000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	12793000
	Total non-current financial assets	67240000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	355687000
2	Current assets
	Inventories	869721000
	Current financial asset
	Current investments	0
	Trade receivables, current	822969000
	Cash and cash equivalents	128746000
	Bank balance other than cash and cash equivalents	0
	Loans, current	458159000
	Other current financial assets	78630000
	Total current financial assets	1488504000
	Current tax assets (net)	0
	Other current assets	0
	Total current assets	2358225000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2713912000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	476190000
	Other equity	79924000
	Total equity attributable to owners of parent	556114000
	Non controlling interest	0
	Total equity	556114000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	267096000
	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	271357000
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities
	Total non-current liabilities	271357000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1095562000
	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	513623000
	Total Trade payable	513623000
	Other current financial liabilities	0
	Total current financial liabilities	1609185000
	Other current liabilities	219584000
	Provisions, current	50792000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1879561000
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	6880000
	Total liabilities	2157798000
	Total equity and liabilites	2713912000
	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	IT Support Services	440618000	975427000
2	Garments Sales	590719000	1339868000
3	Tour & Travel Services	578156000	704569000
	Total Segment Revenue	1609493000	3019864000
	Less: Inter segment revenue	4943000	4943000
	Revenue from operations	1604550000	3000452000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	IT Support Services	13349000	62354000
2	Garments Sales	97620000	196530000
3	Tour & Travel Services	14611000	15328000
	Total Profit before tax	125580000	274212000
	i. Finance cost	32003000	32003000
	ii. Other Unallocable Expenditure net off Unallocable income	6347000	6347000
	Profit before tax	87230000	183547000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	IT Support Services	62354000	62354000
2	Garments Sales	196530000	196530000
3	Tour & Travel Services	187135000	187135000
	Total Segment Asset	446019000	446019000
	Un-allocable Assets	2267894000	2267894000
	Net Segment Asset	2713913000	2713913000
4	Segment Liabilities
	Segment Liabilities
1	IT Support Services	57670000	57670000
2	Garments Sales	439449000	439449000
3	Tour & Travel Services	29845000	29845000
	Total Segment Liabilities	526964000	526964000
	Un-allocable Liabilities	2186949000	2186949000
	Net Segment Liabilities	2713913000	2713913000
	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
	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
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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			183548000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			-4567000
	Adjustments for decrease (increase) in inventories			-514867000
	Adjustments for decrease (increase) in trade receivables, current			45883000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-326613000
	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			-87246000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			43791000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			16037000
	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)			-827582000
	Net cash flows from (used in) operations			-644034000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			50444000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-694478000
	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			-8766000
	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			64169000
	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	-45903000
	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			835274000
	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			819401000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			79020000
	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			79020000
	Cash and cash equivalents cash flow statement at beginning of period			49725000
	Cash and cash equivalents cash flow statement at end of period			128745000