Integrated Filing — IndAS

General information about company
Scrip Code	544333
NSE Symbol	SGLTL
MSEI Symbol	NOTLISTED
ISIN	INE0M4D01010
Name of company	Standard Glass Lining Technology 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	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	23-May-2025   15:00:00
End date and time of board meeting	23-May-2025   15:32:00
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	1663265000	6136613000
	Other income	47152000	123126000
	Total income	1710417000	6259739000
2	Expenses
(a)	Cost of materials consumed	894839000	3584944000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	130720000	-142371000
(d)	Employee benefit expense	74197000	287892000
(e)	Finance costs	26258000	151171000
(f)	Depreciation, depletion and amortisation expense	34876000	110685000
(f)	Other Expenses
1	Labour charges	166218000	673009000
2	Other expenses	160977000	658985000
	Total other expenses	327195000	1331994000
	Total expenses	1488085000	5324315000
3	Total profit before exceptional items and tax	222332000	935424000
4	Exceptional items	0	0
5	Total profit before tax	222332000	935424000
6	Tax expense
7	Current tax	54749000	241934000
8	Deferred tax	2714000	7019000
9	Total tax expenses	57463000	248953000
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	164869000	686471000
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	164869000	686471000
17	Other comprehensive income net of taxes	374000	128000
18	Total Comprehensive Income for the period	165243000	686599000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	151010200	643448200
	Total profit or loss, attributable to non-controlling interests	13859000	13859000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	151384000	643576000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	13859000	43023000
21	Details of equity share capital
	Paid-up equity share capital	1994916000	1994916000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		5082555000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.76	3.47
	Diluted earnings (loss) per share from continuing operations	0.76	3.47
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	0.76	3.47
	Diluted earnings (loss) per share from continuing and discontinued operations	0.76	3.47
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	1009687000
	Capital work-in-progress	84834000
	Investment property	0
	Goodwill	77402000
	Other intangible assets	10186000
	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	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	20261000
	Total non-current financial assets	20261000
	Deferred tax assets (net)
	Other non-current assets	400464000
	Total non-current assets	1602834000
2	Current assets
	Inventories	2793015000
	Current financial asset
	Current investments	0
	Trade receivables, current	2140193000
	Cash and cash equivalents	16727000
	Bank balance other than cash and cash equivalents	1199383000
	Loans, current	0
	Other current financial assets	1459181000
	Total current financial assets	4815484000
	Current tax assets (net)	0
	Other current assets	372678000
	Total current assets	7981177000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	9584011000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1994916000
	Other equity	5073086000
	Total equity attributable to owners of parent	7068002000
	Non controlling interest	59396000
	Total equity	7127398000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	19864000
	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	225613000
	Total non-current financial liabilities	245477000
	Provisions, non-current	10696000
	Deferred tax liabilities (net)	13126000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	269299000
	Current liabilities
	Current financial liabilities
	Borrowings, current	371445000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	42637000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1038867000
	Total Trade payable	1081504000
	Other current financial liabilities	85329000
	Total current financial liabilities	1538278000
	Other current liabilities	605921000
	Provisions, current	15480000
	Current tax liabilities (Net)	27635000
	Deferred government grants, Current	0
	Total current liabilities	2187314000
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	2456613000
	Total equity and liabilites	9584011000
	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	Glass Lined Equipment	557534000	1963132000
2	Metal Equipment and Pumps	1077305000	4182917000
3	PTFE Lined Equipment	76422000	298233000
	Total Segment Revenue	1711261000	6444282000
	Less: Inter segment revenue	47996000	47996000
	Revenue from operations	1663265000	6136613000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Glass Lined Equipment	147341000	433286000
2	Metal Equipment and Pumps	121943000	656224000
3	PTFE Lined Equipment	6596000	62776000
	Total Profit before tax	275880000	1152286000
	i. Finance cost	26258000	26258000
	ii. Other Unallocable Expenditure net off Unallocable income	27290000	27290000
	Profit before tax	222332000	935424000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Glass Lined Equipment	6794623000	6794623000
2	Metal Equipment and Pumps	4246575000	4246575000
3	PTFE Lined Equipment	510373000	510373000
	Total Segment Asset	11551571000	11551571000
	Un-allocable Assets	-1967560000	-1967560000
	Net Segment Asset	9584011000	9584011000
4	Segment Liabilities
	Segment Liabilities
1	Glass Lined Equipment	835638000	835638000
2	Metal Equipment and Pumps	2663328000	2663328000
3	PTFE Lined Equipment	298818000	298818000
	Total Segment Liabilities	3797784000	3797784000
	Un-allocable Liabilities	-1341172000	-1341172000
	Net Segment Liabilities	2456612000	2456612000
	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	500000	171000
	Total Amount of items that will not be reclassified to profit and loss	500000	171000
2	Income tax relating to items that will not be reclassified to profit or loss	126000	43000
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
5	Total Other comprehensive income	374000	128000

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			935424000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			151171000
	Adjustments for decrease (increase) in inventories			-462796000
	Adjustments for decrease (increase) in trade receivables, current			-600047000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-141647000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-9055000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			126604000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			268871000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			110685000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			8575000
	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			0
	Adjustments for dividend income			0
	Adjustments for interest income			118630000
	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			15104000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-651165000
	Net cash flows from (used in) operations			284259000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			231774000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			52485000
	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			104835000
	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			275162000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			2715000
	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			93267000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1309979000
	Net cash flows from (used in) investing activities	-1599424000
	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			2334951000
	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			83824000
	Repayments of borrowings			815079000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			135159000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-59421000
	Net cash flows from (used in) financing activities			1409116000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-137823000
	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			-137823000
	Cash and cash equivalents cash flow statement at beginning of period			154550000
	Cash and cash equivalents cash flow statement at end of period			16727000