Integrated Filing — IndAS

General information about company
Scrip Code	539201
NSE Symbol	SATIA
MSEI Symbol	NOTLISTED
ISIN	INE170E01023
Name of company	Satia 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	24-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	24-May-2025   12:30:00
End date and time of board meeting	24-May-2025   15:10:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	No
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2023-11-03
Indicate Company website link for updated RPT policy of the Company	www.satigroup.com
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
No default

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	Standalone	Standalone
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	3966717000	15119869000
	Other income	72821000	192166000
	Total income	4039538000	15312035000
2	Expenses
(a)	Cost of materials consumed	1834311000	7051808000
(b)	Purchases of stock-in-trade	25575000	44561000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	67685000	3053000
(d)	Employee benefit expense	274807000	1137981000
(e)	Finance costs	63973000	256060000
(f)	Depreciation, depletion and amortisation expense	392183000	1573540000
(f)	Other Expenses
1	Other Expenses	1149437000	4179944000
	Total other expenses	1149437000	4179944000
	Total expenses	3807971000	14246947000
3	Total profit before exceptional items and tax	231567000	1065088000
4	Exceptional items	0	0
5	Total profit before tax	231567000	1065088000
6	Tax expense
7	Current tax	46673000	185469000
8	Deferred tax	-169401000	-306620000
9	Total tax expenses	-122728000	-121151000
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	354295000	1186239000
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	354295000	1186239000
17	Other comprehensive income net of taxes	-1272000	-1954000
18	Total Comprehensive Income for the period	353023000	1184285000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	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	100000000	100000000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.54	11.86
	Diluted earnings (loss) per share from continuing operations	3.54	11.86
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	3.54	11.86
	Diluted earnings (loss) per share from continuing and discontinued operations	3.54	11.86
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	7337338000
	Capital work-in-progress	994128000
	Investment property
	Goodwill	0
	Other intangible assets	13636000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method	154822000
	Non-current financial assets
	Non-current investments	426345000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	6056000
	Total non-current financial assets	432401000
	Deferred tax assets (net)	674955000
	Other non-current assets	531332000
	Total non-current assets	10138612000
2	Current assets
	Inventories	2048233000
	Current financial asset
	Current investments	0
	Trade receivables, current	1211202000
	Cash and cash equivalents	35807000
	Bank balance other than cash and cash equivalents	765583000
	Loans, current	0
	Other current financial assets	13678000
	Total current financial assets	2026270000
	Current tax assets (net)
	Other current assets	237502000
	Total current assets	4312005000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	14450617000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	100000000
	Other equity	10387210000
	Total equity attributable to owners of parent	10487210000
	Non controlling interest
	Total equity	10487210000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1381449000
	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	439950000
	Total non-current financial liabilities	1821399000
	Provisions, non-current	145462000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	891000
	Total non-current liabilities	1967752000
	Current liabilities
	Current financial liabilities
	Borrowings, current	932696000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	283212000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	466605000
	Total Trade payable	749817000
	Other current financial liabilities	217204000
	Total current financial liabilities	1899717000
	Other current liabilities	61143000
	Provisions, current	14186000
	Current tax liabilities (Net)	20609000
	Deferred government grants, Current
	Total current liabilities	1995655000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	3963407000
	Total equity and liabilites	14450617000
	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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Paper	3939610000	15057389000
2	Co-Generation Division	869964000	2906888000
3	Agriculture	26977000	62349000
	Total Segment Revenue	4836551000	18026626000
	Less: Inter segment revenue	869834000	869834000
	Revenue from operations	3966717000	15119869000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Paper	-216226000	-43224000
2	Co-Generation Division	503550000	1345746000
3	Agriculture	8216000	18626000
	Total Profit before tax	295540000	1321148000
	i. Finance cost	63973000	63973000
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	231567000	1065088000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Paper	11596322000	11596322000
2	Co-Generation Division	2226029000	2226029000
3	Agriculture	628266000	628266000
	Total Segment Asset	14450617000	14450617000
	Un-allocable Assets	0	0
	Net Segment Asset	14450617000	14450617000
4	Segment Liabilities
	Segment Liabilities
1	Paper	3238554000	3238554000
2	Co-Generation Division	577979000	577979000
3	Agriculture	146874000	146874000
	Total Segment Liabilities	3963407000	3963407000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	3963407000	3963407000
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Item that will not be reclasifiedto profit and loss	-1956000	-3003000
	Total Amount of items that will not be reclassified to profit and loss	-1956000	-3003000
2	Income tax relating to items that will not be reclassified to profit or loss	-684000	-1049000
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	-1272000	-1954000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1065088000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			256060000
	Adjustments for decrease (increase) in inventories			220084000
	Adjustments for decrease (increase) in trade receivables, current			-20935000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	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			107867000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-40596000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1573541000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			25207000
	Adjustments for provisions, current			0
	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			3960000
	Adjustments for dividend income			142000
	Adjustments for interest income			51638000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-57147000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-8743000
	Other adjustments to reconcile profit (loss)			-5753000
	Other adjustments for non-cash items			424000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			2002189000
	Net cash flows from (used in) operations			3067277000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			214408000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2852869000
	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			416844000
	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			38872000
	Purchase of property, plant and equipment			1364929000
	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			142000
	Interest received			18321000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-1724438000
	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			548093000
	Repayments of borrowings			1291680000
	Payments of lease liabilities			53813000
	Dividends paid			20000000
	Interest paid			245546000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-28976000
	Net cash flows from (used in) financing activities			-1091922000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			36509000
	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			36509000
	Cash and cash equivalents cash flow statement at beginning of period			-702000
	Cash and cash equivalents cash flow statement at end of period			35807000