Integrated Filing — IndAS

General information about company
Scrip Code	540497
NSE Symbol	SCHAND
MSEI Symbol	NOTLISTED
ISIN	INE807K01035
Name of company	S CHAND AND COMPANY 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	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	Single segment
Description of single segment	Publishing of Books
Start date and time of board meeting	23-May-2025   15:20:00
End date and time of board meeting	23-May-2025   16:45:00
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	Not applicable

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	4713980000	7196560000
	Other income	63420000	130410000
	Total income	4777400000	7326970000
2	Expenses
(a)	Cost of materials consumed	1017140000	2239590000
(b)	Purchases of stock-in-trade	23840000	56240000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	470730000	-6180000
(d)	Employee benefit expense	507290000	1744270000
(e)	Finance costs	45920000	128990000
(f)	Depreciation, depletion and amortisation expense	117570000	423010000
(f)	Other Expenses
1	Publication expense	300830000	582660000
2	Other Expenses	362490000	1230030000
	Total other expenses	663320000	1812690000
	Total expenses	2845810000	6398610000
3	Total profit before exceptional items and tax	1931590000	928360000
4	Exceptional items	0	0
5	Total profit before tax	1931590000	928360000
6	Tax expense
7	Current tax	224080000	249980000
8	Deferred tax	291850000	76060000
9	Total tax expenses	515930000	326040000
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	1415660000	602320000
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	1415660000	602320000
17	Other comprehensive income net of taxes	-8490000	-7200000
18	Total Comprehensive Income for the period	1407170000	595120000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1419060000	635350000
	Total profit or loss, attributable to non-controlling interests	-3400000	-3400000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1410700000	628260000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-3530000	-33140000
21	Details of equity share capital
	Paid-up equity share capital	176250000	176250000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		9726540000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	40.26	18.04
	Diluted earnings (loss) per share from continuing operations	40.23	18.03
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	40.26	18.04
	Diluted earnings (loss) per share from continuing and discontinued operations	40.23	18.03
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	845770000
	Capital work-in-progress	2050000
	Investment property	0
	Goodwill	3325180000
	Other intangible assets	1142970000
	Intangible assets under development	5510000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	265920000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	50740000
	Total non-current financial assets	316660000
	Deferred tax assets (net)	755050000
	Other non-current assets	267330000
	Total non-current assets	6660520000
2	Current assets
	Inventories	1400930000
	Current financial asset
	Current investments	526420000
	Trade receivables, current	2753410000
	Cash and cash equivalents	960210000
	Bank balance other than cash and cash equivalents	208580000
	Loans, current	0
	Other current financial assets	17900000
	Total current financial assets	4466520000
	Current tax assets (net)	4920000
	Other current assets	123090000
	Total current assets	5995460000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	12655980000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	176250000
	Other equity	9726540000
	Total equity attributable to owners of parent	9902790000
	Non controlling interest	-5390000
	Total equity	9897400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	144410000
	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	315500000
	Total non-current financial liabilities	459910000
	Provisions, non-current	133120000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	593030000
	Current liabilities
	Current financial liabilities
	Borrowings, current	519810000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	146150000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1030220000
	Total Trade payable	1176370000
	Other current financial liabilities	321670000
	Total current financial liabilities	2017850000
	Other current liabilities	128710000
	Provisions, current	6000000
	Current tax liabilities (Net)	12990000
	Deferred government grants, Current	0
	Total current liabilities	2165550000
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	2758580000
	Total equity and liabilites	12655980000
	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
1	Re-measurement gains/(losses) on defined benefit plans	-11430000	-9760000
	Total Amount of items that will not be reclassified to profit and loss	-11430000	-9760000
2	Income tax relating to items that will not be reclassified to profit or loss	-2940000	-2560000
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	-8490000	-7200000

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			928360000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			128990000
	Adjustments for decrease (increase) in inventories			360480000
	Adjustments for decrease (increase) in trade receivables, current			-220990000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-44840000
	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			-333390000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			30570000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			423010000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			15110000
	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			130000
	Adjustments for dividend income			200000
	Adjustments for interest income			10410000
	Adjustments for share-based payments			6680000
	Adjustments for fair value losses (gains)			-56200000
	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			32550000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			331490000
	Net cash flows from (used in) operations			1259850000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			260950000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			998900000
	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			12320000
	Purchase of property, plant and equipment			246750000
	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			200000
	Interest received			9970000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-270630000
	Net cash flows from (used in) investing activities	-494890000
	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			3770000
	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			20500000
	Repayments of borrowings			438650000
	Payments of lease liabilities			137560000
	Dividends paid			105650000
	Interest paid			94640000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-752230000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-248220000
	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			-248220000
	Cash and cash equivalents cash flow statement at beginning of period			1208430000
	Cash and cash equivalents cash flow statement at end of period			960210000