Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	SUNDARMHLD
MSEI Symbol	NOTLISTED
ISIN	INE202Z01029
Name of company	SUNDARAM FINANCE HOLDINGS 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	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	22-May-2025   11:30:00
End date and time of board meeting	22-May-2025   14:15:00
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	493517000	1545896000
	Other income	18739000	54379000
	Total income	512256000	1600275000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	70970000	252745000
(e)	Finance costs	2465000	10900000
(f)	Depreciation, depletion and amortisation expense	7616000	30029000
(f)	Other Expenses
1	Administrative and Other Expenses	49984000	135377000
	Total other expenses	49984000	135377000
	Total expenses	131035000	429051000
3	Total profit before exceptional items and tax	381221000	1171224000
4	Exceptional items	0	0
5	Total profit before tax	381221000	1171224000
6	Tax expense
7	Current tax	132290000	358118000
8	Deferred tax	36409000	41592000
9	Total tax expenses	168699000	399710000
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	212522000	771514000
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	858724000	3349354000
16	Total profit (loss) for period	1071246000	4120868000
17	Other comprehensive income net of taxes	-2327101000	6102572000
18	Total Comprehensive Income for the period	-1255855000	10223440000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1071407000	4121029000
	Total profit or loss, attributable to non-controlling interests	-161000	-161000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-1255675000	10223620000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-180000	-180000
21	Details of equity share capital
	Paid-up equity share capital	1110519000	1110519000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		54956172000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.82	18.55
	Diluted earnings (loss) per share from continuing operations	4.82	18.55
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	4.82	18.55
	Diluted earnings (loss) per share from continuing and discontinued operations	4.82	18.55
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	112397000
	Capital work-in-progress	0
	Investment property	214157000
	Goodwill	15608000
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	27303522000
	Non-current financial assets
	Non-current investments	20472168000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	18341000
	Total non-current financial assets	20490509000
	Deferred tax assets (net)	1877000
	Other non-current assets	142705000
	Total non-current assets	48280775000
2	Current assets
	Inventories	4750000
	Current financial asset
	Current investments	9608362000
	Trade receivables, current	58357000
	Cash and cash equivalents	148286000
	Bank balance other than cash and cash equivalents	10903000
	Loans, current	1188000
	Other current financial assets	162764000
	Total current financial assets	9989860000
	Current tax assets (net)	58022000
	Other current assets	33107000
	Total current assets	10085739000
3	Non-current assets classified as held for sale	1009000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	58367523000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1110519000
	Other equity	54956172000
	Total equity attributable to owners of parent	56066691000
	Non controlling interest	0
	Total equity	56066691000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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
	Total non-current financial liabilities	0
	Provisions, non-current	0
	Deferred tax liabilities (net)	2032157000
	Deferred government grants, Non-current	0
	Other non-current liabilities	160968000
	Total non-current liabilities	2193125000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	3510000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	14290000
	Total Trade payable	17800000
	Other current financial liabilities	41783000
	Total current financial liabilities	59583000
	Other current liabilities	5994000
	Provisions, current	42130000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	107707000
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	2300832000
	Total equity and liabilites	58367523000
	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	Investments	344649000	951272000
2	Domestic Support Services	507000	31912000
3	Overseas Support Services	122035000	536386000
4	Other Segments	26326000	26326000
	Total Segment Revenue	493517000	1545896000
	Less: Inter segment revenue	0	0
	Revenue from operations	493517000	1545896000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Investments	335921000	919065000
2	Domestic Support Services	-481000	2249000
3	Overseas Support Services	57108000	258797000
4	Other Segments	-2387000	-2387000
	Total Profit before tax	390161000	1177724000
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	8940000	8940000
	Profit before tax	381221000	1171224000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Investments	57503941000	57503941000
2	Domestic Support Services	47826000	47826000
3	Overseas Support Services	415966000	415966000
4	Other Segments	188803000	188803000
	Total Segment Asset	58156536000	58156536000
	Un-allocable Assets	210987000	210987000
	Net Segment Asset	58367523000	58367523000
4	Segment Liabilities
	Segment Liabilities
1	Investments	2037341000	2037341000
2	Domestic Support Services	8249000	8249000
3	Overseas Support Services	189854000	189854000
4	Other Segments	37912000	37912000
	Total Segment Liabilities	2273356000	2273356000
	Un-allocable Liabilities	27446000	27446000
	Net Segment Liabilities	2300802000	2300802000
	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
1	Remeasurements of the defined benefit plans	2648000	1504000
2	Change in Fair value of equity instruments	-2931109000	6642502000
3	Share of other comprehensive income from associates using equity method (Net of tax)	177953000	190739000
	Total Amount of items that will not be reclassified to profit and loss	-2750508000	6834745000
2	Income tax relating to items that will not be reclassified to profit or loss	-439031000	778119000
3	Amount of items that will be reclassified to profit and loss
1	Change in Fair value of financial instruments	0	-1757000
2	Changes in fair value of derivative instruments	-6594000	436000
3	Share of other comprehensive income from associates using equity method (Net of tax)	-15118000	3900000
4	Foreign currency Translation Reserve	4428000	43035000
	Total Amount of items that will be reclassified to profit and loss	-17284000	45614000
4	Income tax relating to items that will be reclassified to profit or loss	-1660000	-332000
5	Total Other comprehensive income	-2327101000	6102572000

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			1171224000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			10900000
	Adjustments for decrease (increase) in inventories			786000
	Adjustments for decrease (increase) in trade receivables, current			15402000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			65000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-6393000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			3487000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-2117000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			30029000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			-107000
	Adjustments for provisions, current			3349000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			3220000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			879000
	Adjustments for dividend income			116293000
	Adjustments for interest income			32159000
	Adjustments for share-based payments			79000
	Adjustments for fair value losses (gains)			-631981000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-419000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-1447000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-722720000
	Net cash flows from (used in) operations			448504000
	Dividends received			1808322000
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			373995000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1882831000
	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			160000000
	Other cash receipts from sales of equity or debt instruments of other entities			891008000
	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			1504000
	Purchase of property, plant and equipment			9436000
	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			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			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			25518000
	Income taxes paid (refund)			92333000
	Other inflows (outflows) of cash			-2132807000
	Net cash flows from (used in) investing activities	-1476546000
	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			0
	Payments of lease liabilities			26916000
	Dividends paid			2087776000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2114692000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1708407000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-1087000
	Net increase (decrease) in cash and cash equivalents			-1709494000
	Cash and cash equivalents cash flow statement at beginning of period			1857780000
	Cash and cash equivalents cash flow statement at end of period			148286000