Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	SIKKO
MSEI Symbol	NOTLISTED
ISIN	INE112X01017
Name of company	Sikko Industries 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	23-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	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	Single segment
Description of single segment	Agro Chemicals
Start date and time of board meeting	23-May-2025   13:00:00
End date and time of board meeting	23-May-2025   13:30:00
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	188516000	617480000
	Other income	6468000	7522000
	Total income	194984000	625002000
2	Expenses
(a)	Cost of materials consumed	45023000	56035000
(b)	Purchases of stock-in-trade	104741000	378423000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-11284000	-19927000
(d)	Employee benefit expense	26784000	80401000
(e)	Finance costs	1495000	3760000
(f)	Depreciation, depletion and amortisation expense	1798000	6865000
(f)	Other Expenses
1	Other Expenses	35573000	59073000
	Total other expenses	35573000	59073000
	Total expenses	204130000	564630000
3	Total profit before exceptional items and tax	-9146000	60372000
4	Exceptional items	0	0
5	Total profit before tax	-9146000	60372000
6	Tax expense
7	Current tax	-1482000	18194000
8	Deferred tax	1105000	-531000
9	Total tax expenses	-377000	17663000
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	-8769000	42709000
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	-8769000	42709000
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	-8769000	42709000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	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	0	0
	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	218400000	218400000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		595430000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-0.5	2.41
	Diluted earnings (loss) per share from continuing operations	-0.5	2.41
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	-0.5	2.41
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.5	2.41
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		1. These audited consolidated financial results have been prepared in accordance with the Indian Accounting Standards referred to as Ind AS 34 interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules as amended from time to time. n n2. The figures for the corresponding previous period have been regrouped / reclassified wherever necessary, to make them comparable. The figures for quarter ended March 31, 2025 are balancing figures between the audited figures of the full financial year and the limited reviewed year-to-date figures of the third quarter of the financial year and first and secound quarter as provided by management which are subject to limited review, and Management has exercised necessary due diligence to ensure that such financial results provide a true and fair view of its affiars. n n3. The above audited consolidated financial results for tile quarter and year ended March 31, 2025 have been reviewed by tile Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on May 23, 2025. The Statutory auditors have expressed an unmodified opinion. n n4. Consolidated Slatement of Assets and Liabilities as on March 31, 2025 and Cash Flow Statement for the fin ancial year ended on March 31, 2025 are attached herewith. n n5. This audited Consolidated financial Result comprise of results orfinancial information of the Holding company i.e. Sikko Industries Limited and its Wholly Owned Subsidiary Company namely i) Sikko Foundation n n6. The Company does not have any Joint venture or Associates companies as on March 31, 2025. n n7. The Company has single reportable segment of agro chemical business segment. Hence, no separate information for segment wise disclosure is given in accordance with the requirements of Indian Accounting Standard (Ind AS) 108 - Operating Segments.

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	131219000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	227000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	77334000
	Trade receivables, non-current	0
	Loans, non-current	937000
	Other non-current financial assets	0
	Total non-current financial assets	78271000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	209717000
2	Current assets
	Inventories	131563000
	Current financial asset
	Current investments	0
	Trade receivables, current	319477000
	Cash and cash equivalents	1386000
	Bank balance other than cash and cash equivalents	0
	Loans, current	26043000
	Other current financial assets	578000
	Total current financial assets	347484000
	Current tax assets (net)	0
	Other current assets	392444000
	Total current assets	871491000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1081208000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	218400000
	Other equity	595430000
	Total equity attributable to owners of parent	813830000
	Non controlling interest	0
	Total equity	813830000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	12403000
	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	0
	Total non-current financial liabilities	12403000
	Provisions, non-current	0
	Deferred tax liabilities (net)	1220000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	13623000
	Current liabilities
	Current financial liabilities
	Borrowings, current	28752000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	68235000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	24858000
	Total Trade payable	93093000
	Other current financial liabilities	0
	Total current financial liabilities	121845000
	Other current liabilities	94078000
	Provisions, current	1562000
	Current tax liabilities (Net)	36270000
	Deferred government grants, Current	0
	Total current liabilities	253755000
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	267378000
	Total equity and liabilites	1081208000
	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)
	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-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	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	0	0
5	Total Other comprehensive income	0	0

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			60372000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			3760000
	Adjustments for decrease (increase) in inventories			-18646000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-275058000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-68000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-87952000
	Adjustments for increase (decrease) in trade payables, non-current			27064000
	Adjustments for increase (decrease) in other current liabilities			41085000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			6865000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			704000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-26543000
	Adjustments for other financial liabilities, non-current			-39386000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			3487000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-9000
	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)			-371671000
	Net cash flows from (used in) operations			-311299000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-311299000
	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			156000
	Purchase of property, plant and equipment			98328000
	Proceeds from sales of investment property			0
	Purchase of investment property			64325000
	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			3487000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-159010000
	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			492375000
	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			17744000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			3760000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1000
	Net cash flows from (used in) financing activities			470872000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			563000
	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			563000
	Cash and cash equivalents cash flow statement at beginning of period			823000
	Cash and cash equivalents cash flow statement at end of period			1386000