Integrated Filing — IndAS

General information about company
Scrip Code	517059
NSE Symbol	SALZERELEC
MSEI Symbol	NOTLISTED
ISIN	INE457F01013
Name of company	SALZER ELECTRONICS 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	07-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	Manufacturing of Electrical Installation products
Start date and time of board meeting	24-May-2025   11:30:00
End date and time of board meeting	24-May-2025   16:10:00
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

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	3757307000	14183284000
	Other income	24845000	53397000
	Total income	3782152000	14236681000
2	Expenses
(a)	Cost of materials consumed	2736523000	10829599000
(b)	Purchases of stock-in-trade	126753000	126753000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-30283000	-336915000
(d)	Employee benefit expense	163452000	589687000
(e)	Finance costs	106784000	411373000
(f)	Depreciation, depletion and amortisation expense	59666000	234179000
(f)	Other Expenses
1	Other Expenses	469387000	1635200000
	Total other expenses	469387000	1635200000
	Total expenses	3632282000	13489876000
3	Total profit before exceptional items and tax	149870000	746805000
4	Exceptional items	0	0
5	Total profit before tax	149870000	746805000
6	Tax expense
7	Current tax	30919000	196973000
8	Deferred tax	9606000	24977000
9	Total tax expenses	40525000	221950000
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	109345000	524855000
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	133000	-210000
16	Total profit (loss) for period	109478000	524645000
17	Other comprehensive income net of taxes	-4671000	695000
18	Total Comprehensive Income for the period	104807000	525340000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	101853000	460306000
	Total profit or loss, attributable to non-controlling interests	7625000	7625000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	97182000	461114000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	7625000	64226000
21	Details of equity share capital
	Paid-up equity share capital	176827000	176827000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		5268662000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.19	35.3
	Diluted earnings (loss) per share from continuing operations	6.19	35.21
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	6.19	35.3
	Diluted earnings (loss) per share from continuing and discontinued operations	6.19	35.21
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	2972447000
	Capital work-in-progress	26204000
	Investment property	77000
	Goodwill	73273000
	Other intangible assets	40342000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	112848000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	43167000
	Total non-current financial assets	156015000
	Deferred tax assets (net)
	Other non-current assets	84381000
	Total non-current assets	3352739000
2	Current assets
	Inventories	3677336000
	Current financial asset
	Current investments	88242000
	Trade receivables, current	4054762000
	Cash and cash equivalents	35155000
	Bank balance other than cash and cash equivalents	57183000
	Loans, current	14191000
	Other current financial assets	23192000
	Total current financial assets	4272725000
	Current tax assets (net)
	Other current assets	494793000
	Total current assets	8444854000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	11797593000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	176827000
	Other equity	5268662000
	Total equity attributable to owners of parent	5445489000
	Non controlling interest	83872000
	Total equity	5529361000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	253660000
	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	775000
	Total non-current financial liabilities	254435000
	Provisions, non-current	2076000
	Deferred tax liabilities (net)	269159000
	Deferred government grants, Non-current
	Other non-current liabilities	2645000
	Total non-current liabilities	528315000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3961357000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	201139000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1309120000
	Total Trade payable	1510259000
	Other current financial liabilities	9835000
	Total current financial liabilities	5481451000
	Other current liabilities	138547000
	Provisions, current	99628000
	Current tax liabilities (Net)	20291000
	Deferred government grants, Current
	Total current liabilities	5739917000
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	6268232000
	Total equity and liabilites	11797593000
	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 of postnemployment benefit obligations	-430000	-5830000
2	Change in fair value of FVOCI equityninstruments	-5078000	4728000
	Total Amount of items that will not be reclassified to profit and loss	-5508000	-1102000
2	Income tax relating to items that will not be reclassified to profit or loss	-837000	-1797000
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	-4671000	695000

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			746805000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			411373000
	Adjustments for decrease (increase) in inventories			-742472000
	Adjustments for decrease (increase) in trade receivables, current			-623079000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-26961000
	Adjustments for decrease (increase) in other non-current assets			-28631000
	Adjustments for other financial assets, non-current			-14760000
	Adjustments for other financial assets, current			7073000
	Adjustments for other bank balances			31046000
	Adjustments for increase (decrease) in trade payables, current			473066000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-508066000
	Adjustments for increase (decrease) in other non-current liabilities			-8054000
	Adjustments for depreciation and amortisation expense			234179000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			4182000
	Adjustments for provisions, current			71791000
	Adjustments for provisions, non-current			-8054000
	Adjustments for other financial liabilities, current			-8200000
	Adjustments for other financial liabilities, non-current			775000
	Adjustments for unrealised foreign exchange losses gains			-28777000
	Adjustments for dividend income			-672000
	Adjustments for interest income			-6012000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			1102000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-17231000
	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)			-773014000
	Net cash flows from (used in) operations			-26209000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			196310000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-222519000
	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			58000
	Other cash payments to acquire equity or debt instruments of other entities			130355000
	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			35400000
	Purchase of property, plant and equipment			676336000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			360000
	Purchase of intangible assets			20315000
	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			62884000
	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			672000
	Interest received			6020000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			7312000
	Net cash flows from (used in) investing activities	-840068000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			177895000
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			83550000
	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			-20889000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			1758616000
	Repayments of borrowings			658561000
	Payments of lease liabilities			0
	Dividends paid			45888000
	Interest paid			411373000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			29015000
	Net cash flows from (used in) financing activities			912365000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-150222000
	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			-150222000
	Cash and cash equivalents cash flow statement at beginning of period			32493000
	Cash and cash equivalents cash flow statement at end of period			-117729000