Integrated Filing — IndAS

General information about company
Scrip Code	543986
NSE Symbol	SOUTHWEST
MSEI Symbol	NOTLISTED
ISIN	INE980Y01015
Name of company	SOUTH WEST PINNACLE EXPLORATION 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	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	19-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
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	Mining and Exploration
Start date and time of board meeting	22-May-2025   11:30:00
End date and time of board meeting	22-May-2025   13:25:00
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	2025-03-10
Indicate Company website link for updated RPT policy of the Company	www.southwestpinnacle.com
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
The company has not made any defualt on repayment of loans/debt.

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	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	738078000	1791932000
	Other income	6696000	46794000
	Total income	744774000	1838726000
2	Expenses
(a)	Cost of materials consumed	93928000	285848000
(b)	Purchases of stock-in-trade	148172000	449092000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	76017000	274387000
(e)	Finance costs	21005000	86873000
(f)	Depreciation, depletion and amortisation expense	21818000	95985000
(f)	Other Expenses
1	Other Operating Expenses	238608000	396708000
2	Other Expenses	25162000	52057000
	Total other expenses	263770000	448765000
	Total expenses	624710000	1640950000
3	Total profit before exceptional items and tax	120064000	197776000
4	Exceptional items	0	0
5	Total profit before tax	120064000	197776000
6	Tax expense
7	Current tax	28423000	44289000
8	Deferred tax	459000	5236000
9	Total tax expenses	28882000	49525000
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	91182000	148251000
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	91182000	148251000
17	Other comprehensive income net of taxes	-1288000	-1452000
18	Total Comprehensive Income for the period	89894000	146799000
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	298300000	298300000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1420100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.24	5.27
	Diluted earnings (loss) per share from continuing operations	3.24	5.26
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	3.24	5.27
	Diluted earnings (loss) per share from continuing and discontinued operations	3.24	5.26
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	625013000
	Capital work-in-progress	6717000
	Investment property	28492000
	Goodwill	0
	Other intangible assets	14064000
	Intangible assets under development	143081000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	31839000
	Trade receivables, non-current	0
	Loans, non-current	9109000
	Other non-current financial assets	89193000
	Total non-current financial assets	130141000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	947508000
2	Current assets
	Inventories	462404000
	Current financial asset
	Current investments	0
	Trade receivables, current	743389000
	Cash and cash equivalents	182450000
	Bank balance other than cash and cash equivalents	215736000
	Loans, current	50035000
	Other current financial assets	17102000
	Total current financial assets	1208712000
	Current tax assets (net)	135012000
	Other current assets	0
	Total current assets	1806128000
3	Non-current assets classified as held for sale	55000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2753691000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	298300000
	Other equity	1420100000
	Total equity attributable to owners of parent	1718400000
	Non controlling interest
	Total equity	1718400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	122062000
	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	19312000
	Total non-current financial liabilities	141374000
	Provisions, non-current	7938000
	Deferred tax liabilities (net)	51469000
	Deferred government grants, Non-current	0
	Other non-current liabilities	2172000
	Total non-current liabilities	202953000
	Current liabilities
	Current financial liabilities
	Borrowings, current	507077000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	46234000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	136146000
	Total Trade payable	182380000
	Other current financial liabilities	40861000
	Total current financial liabilities	730318000
	Other current liabilities	74953000
	Provisions, current	14539000
	Current tax liabilities (Net)	12528000
	Deferred government grants, Current	0
	Total current liabilities	832338000
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	1035291000
	Total equity and liabilites	2753691000
	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		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-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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be reclassified to profit or loss	-1735000	-1953000
	Total Amount of items that will not be reclassified to profit and loss	-1735000	-1953000
2	Income tax relating to items that will not be reclassified to profit or loss	-447000	-501000
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	-1288000	-1452000

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			197776000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			86873000
	Adjustments for decrease (increase) in inventories			-28167000
	Adjustments for decrease (increase) in trade receivables, current			-195076000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-4524000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			2525000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			121382000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			35910000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			95985000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			297000
	Adjustments for provisions, non-current			10078000
	Adjustments for other financial liabilities, current			5626000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-207000
	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)			130702000
	Net cash flows from (used in) operations			328478000
	Dividends received			0
	Interest paid			0
	Interest received			-10792000
	Income taxes paid (refund)			29573000
	Other inflows (outflows) of cash			-31245000
	Net cash flows from (used in) operating activities			256868000
	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			4932000
	Proceeds from sales of property, plant and equipment			115120000
	Purchase of property, plant and equipment			22128000
	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			34891000
	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			-1229000
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			10792000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-107777000
	Net cash flows from (used in) investing activities	-42587000
	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			254830000
	Proceeds from issuing other equity instruments			93248000
	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			277925000
	Payments of lease liabilities			0
	Dividends paid			3682000
	Interest paid			86260000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-15890000
	Net cash flows from (used in) financing activities			-35679000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			178602000
	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			178602000
	Cash and cash equivalents cash flow statement at beginning of period			3847000
	Cash and cash equivalents cash flow statement at end of period			182449000

Signatory Details
Name of signatory	DINESH AGARWAL
Designation of person	Chief Financial Officer
Place	GURGAON
Date	22-May-2025