Integrated Filing — IndAS

General information about company
Scrip Code	543917
NSE Symbol	SIGMA
MSEI Symbol	NOTLISTED
ISIN	INE0A0S01010
Name of company	SIGMA SOLVE 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	12-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
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	IT SERVICES
Start date and time of board meeting	23-May-2025   10:30:00
End date and time of board meeting	23-May-2025   12:47:00
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-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	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	235379000	761723000
	Other income	-1253000	14019000
	Total income	234126000	775742000
2	Expenses
(a)	Cost of materials consumed	23771000	94190000
(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	84414000	308580000
(e)	Finance costs	730000	4074000
(f)	Depreciation, depletion and amortisation expense	2690000	10482000
(f)	Other Expenses
1	Other Expenses	29945000	101560000
	Total other expenses	29945000	101560000
	Total expenses	141550000	518886000
3	Total profit before exceptional items and tax	92576000	256856000
4	Exceptional items	0	0
5	Total profit before tax	92576000	256856000
6	Tax expense
7	Current tax	1083000	35307000
8	Deferred tax	23254000	30669000
9	Total tax expenses	24337000	65976000
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	68239000	190880000
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	68239000	190880000
17	Other comprehensive income net of taxes	615000	6321000
18	Total Comprehensive Income for the period	68854000	197201000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	68244000	190895000
	Total profit or loss, attributable to non-controlling interests	-5000	-5000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	615000	6321000
	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	102775000	102775000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		391479000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.64	18.57
	Diluted earnings (loss) per share from continuing operations	6.64	18.57
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	6.64	18.57
	Diluted earnings (loss) per share from continuing and discontinued operations	6.64	18.57
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	69721000
	Capital work-in-progress
	Investment property	152092000
	Goodwill	0
	Other intangible assets	6000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	47518000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets
	Total non-current financial assets	47518000
	Deferred tax assets (net)	11000
	Other non-current assets
	Total non-current assets	269348000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	13950000
	Trade receivables, current	209441000
	Cash and cash equivalents	24300000
	Bank balance other than cash and cash equivalents	82410000
	Loans, current	100000
	Other current financial assets	11791000
	Total current financial assets	341992000
	Current tax assets (net)	3722000
	Other current assets
	Total current assets	345714000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	615062000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	102775000
	Other equity	391479000
	Total equity attributable to owners of parent	494254000
	Non controlling interest	15000
	Total equity	494269000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	18813000
	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
	Total non-current financial liabilities	18813000
	Provisions, non-current	0
	Deferred tax liabilities (net)	32458000
	Deferred government grants, Non-current
	Other non-current liabilities	7319000
	Total non-current liabilities	58590000
	Current liabilities
	Current financial liabilities
	Borrowings, current	17725000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2290000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	7468000
	Total Trade payable	9758000
	Other current financial liabilities	18158000
	Total current financial liabilities	45641000
	Other current liabilities	1847000
	Provisions, current	1599000
	Current tax liabilities (Net)	13116000
	Deferred government grants, Current
	Total current liabilities	62203000
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	120793000
	Total equity and liabilites	615062000
	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		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-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	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	-619000	-6376000
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	4000	55000
5	Total Other comprehensive income	615000	6321000

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			256856000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			4074000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-15538000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-671000
	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			-46346000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-247000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			10482000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			2618000
	Adjustments for other financial liabilities, current			1988000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			6548000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-1602000
	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)			-38694000
	Net cash flows from (used in) operations			218162000
	Dividends received			0
	Interest paid			0
	Interest received			1095000
	Income taxes paid (refund)			37167000
	Other inflows (outflows) of cash			-2010000
	Net cash flows from (used in) operating activities			180080000
	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			0
	Purchase of property, plant and equipment			2002000
	Proceeds from sales of investment property			3000
	Purchase of investment property			92722000
	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			-1607000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-110986000
	Net cash flows from (used in) investing activities	-207314000
	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			30000
	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			11830000
	Payments of lease liabilities			0
	Dividends paid			5139000
	Interest paid			4074000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-21013000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-48247000
	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			-48247000
	Cash and cash equivalents cash flow statement at beginning of period			72547000
	Cash and cash equivalents cash flow statement at end of period			24300000