Integrated Filing — IndAS



General information about company

Scrip Code 532841
NSE Symbol SAHYADRI
MSEI Symbol NOTLISTED
ISIN INE280H01015
Name of company SAHYADRI 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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-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 Unaudited
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 26-May-2025   16:17:00
End date and time of board meeting 26-May-2025   19:23:00
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 NA
(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 2023-07-14
Indicate Company website link for updated RPT policy of the Company https://www.silworld.in/policies/
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
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 Unaudited 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 1514300000 6052200000
Other income 11400000 35700000
Total income 1525700000 6087900000
2 Expenses
(a) Cost of materials consumed 867300000 3415000000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -35100000 -12900000
(d) Employee benefit expense 108000000 436300000
(e) Finance costs 18200000 70200000
(f) Depreciation, depletion and amortisation expense 63800000 248300000
(f) Other Expenses
1 Other Expenses 446800000 1669200000
Total other expenses 446800000 1669200000
Total expenses 1469000000 5826100000
3 Total profit before exceptional items and tax 56700000 261800000
4 Exceptional items 0 0
5 Total profit before tax 56700000 261800000
6 Tax expense
7 Current tax 11700000 78000000
8 Deferred tax 2300000 -10800000
9 Total tax expenses 14000000 67200000
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 42700000 194600000
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 42700000 194600000
17 Other comprehensive income net of taxes 600000 -1000000
18 Total Comprehensive Income for the period 43300000 193600000
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 109500000 109500000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 3673400000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.9 17.78
Diluted earnings (loss) per share from continuing operations 3.9 17.78
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 3.9 17.78
Diluted earnings (loss) per share from continuing and discontinued operations 3.9 17.78
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 1862900000
Capital work-in-progress 310800000
Investment property 0
Goodwill 0
Other intangible assets 5000000
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 1500000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 36900000
Total non-current financial assets 38400000
Deferred tax assets (net) 0
Other non-current assets 216100000
Total non-current assets 2433200000
2 Current assets
Inventories 2257500000
Current financial asset
Current investments 28800000
Trade receivables, current 388100000
Cash and cash equivalents 19300000
Bank balance other than cash and cash equivalents 6700000
Loans, current 1900000
Other current financial assets 1800000
Total current financial assets 446600000
Current tax assets (net)
Other current assets 291800000
Total current assets 2995900000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 5429100000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 109500000
Other equity 3673400000
Total equity attributable to owners of parent 3782900000
Non controlling interest
Total equity 3782900000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 71200000
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 2500000
Total non-current financial liabilities 73700000
Provisions, non-current 34300000
Deferred tax liabilities (net) 33000000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 141000000
Current liabilities
Current financial liabilities
Borrowings, current 710000000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 80100000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 331700000
Total Trade payable 411800000
Other current financial liabilities 200000
Total current financial liabilities 1122000000
Other current liabilities 345800000
Provisions, current 37400000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 1505200000
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 1646200000
Total equity and liabilites 5429100000
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 Unaudited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 a)Segment - Building Material 1504100000 5945000000
2 b) Segment - Power Generation 18200000 175000000
Total Segment Revenue 1522300000 6120000000
Less: Inter segment revenue 8000000 8000000
Revenue from operations 1514300000 6052200000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 a)Segment - Building Material 80600000 253300000
2 b) Segment - Power Generation -6700000 69800000
Total Profit before tax 73900000 323100000
i. Finance cost 18200000 18200000
ii. Other Unallocable Expenditure net off Unallocable income -1000000 -1000000
Profit before tax 56700000 261800000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 a)Segment - Building Material 5049200000 5049200000
2 b) Segment - Power Generation 324800000 324800000
Total Segment Asset 5374000000 5374000000
Un-allocable Assets 55100000 55100000
Net Segment Asset 5429100000 5429100000
4 Segment Liabilities
Segment Liabilities
1 a)Segment - Building Material 1622100000 1622100000
2 b) Segment - Power Generation 22800000 22800000
Total Segment Liabilities 1644900000 1644900000
Un-allocable Liabilities 1300000 1300000
Net Segment Liabilities 1646200000 1646200000
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 Unaudited 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 Remeasurement gain/(loss)on defined benefits plan 800000 -1300000
2 Tax (expenses)/income relating to above -200000 300000
Total Amount of items that will not be reclassified to profit and loss 600000 -1000000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 600000 -1000000



Cash flow statement, indirect

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 261800000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 70200000
Adjustments for decrease (increase) in inventories 124300000
Adjustments for decrease (increase) in trade receivables, current -72400000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -69500000
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 19700000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 248300000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 2400000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 4600000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 1400000
Adjustments for dividend income 0
Adjustments for interest income 2100000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 10300000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -17100000
Other adjustments to reconcile profit (loss) 10500000
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) 330600000
Net cash flows from (used in) operations 592400000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 53500000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 538900000
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 1600000
Purchase of property, plant and equipment 216700000
Proceeds from sales of investment property 98200000
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 1900000
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 7000000
Net cash flows from (used in) investing activities -108000000
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 56500000
Repayments of borrowings 431600000
Payments of lease liabilities 0
Dividends paid 10900000
Interest paid 70200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -456200000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -25300000
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 -25300000
Cash and cash equivalents cash flow statement at beginning of period 44600000
Cash and cash equivalents cash flow statement at end of period 19300000





Details of Impact of Audit Qualification

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Joshi Apte & Co. Yes 31-May-2027


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Sahyadri Industries Limited POONAM ROOFING PRODUCTS PVT. LTD. Entity in which KMP and its relative are interested Any other transaction Interest paid 700000 NA 700000 2400000 1600000 Loan 0.014 1 year Loan 0.105 1 year Unsecured Business
2 Sahyadri Industries Limited POONAM TILES Entity in which KMP and its relative are interested Any other transaction Rent 0 NA 0 300000 300000
3 Sahyadri Industries Limited SATYEN VALLABH PATEL KMP Any other transaction Salary & Interest paid and Loan repaid 20900000 NA 20900000 3200000 4700000 Loan 0 1 year Loan 0.105 1 year Unsecured Business
4 Sahyadri Industries Limited JAYESH PURUSHOTTAM PATEL KMP Any other transaction Salary 10600000 NA 10600000 3300000 4700000
5 Sahyadri Industries Limited T R MAHESHWARI KMP Any other transaction Salary 8300000 NA 8300000 2300000 3000000
6 Sahyadri Industries Limited SURESH UDHAV JOSHI KMP Any other transaction Salary 800000 NA 800000 200000 300000
7 Sahyadri Industries Limited PURUSHOTTAM LALJI PATEL Relative of KMP Any other transaction Interest and Salary 2200000 NA 2200000 300000 100000 Loan 0.0305 1 Year Loan 0.105 1 Year Unsecured Business
8 Sahyadri Industries Limited V L PATEL Relative of KMP Any other transaction Salary 600000 NA 600000 100000 100000
9 Sahyadri Industries Limited VIPUL VALLABH PATEL Relative of KMP Any other transaction Interest paid and Loan repaid 14800000 NA 14800000 100000 0 Loan 0 1 Year Loan 0.105 1 Year Unsecured Business
10 Sahyadri Industries Limited GEETA SATYEN PATEL Relative of KMP Any other transaction Interest paid and Loan repaid 6200000 NA 6200000 0 0 Loan 0 1 Year Loan 0.105 1 Year Unsecured Business
11 Sahyadri Industries Limited BHARATI PURUSHOTTAM PATEL Relative of KMP Any other transaction Interest paid 1800000 NA 1800000 300000 0 Loan 0.0348 1 Year Loan 0.105 1 Year Unsecured Business
12 Sahyadri Industries Limited SHILPA JIGNESH PATEL Relative of KMP Any other transaction Interest paid and Loan repaid 17000000 NA 17000000 100000 0 Loan 0 1 Year Loan 0.105 1 Year Unsecured Business
13 Sahyadri Industries Limited TRILOCHANA VIPUL PATEL Relative of KMP Any other transaction Interest paid and Loan repaid 9100000 NA 9100000 100000 0 Loan 0 1 Year Loan 0.105 1 Year Unsecured Business
14 Sahyadri Industries Limited JIGAR J. PATEL Relative of KMP Any other transaction Interest paid 1700000 NA 1700000 300000 0 Loan 0.0323 1 Year Loan 0.105 1 Year Unsecured Business
15 Sahyadri Industries Limited VALLABH LALJI PATEL - HUF Relative of KMP Any other transaction Interest paid 1200000 NA 1200000 200000 0 Loan 0.022 1 Year Loan 0.105 1 Year Unsecured Business
16 Sahyadri Industries Limited SATYEN VALLABH PATEL - HUF Relative of KMP Any other transaction Interest paid 300000 NA 300000 0 0 Loan 0.0055 1 Year Loan 0.105 1 Year Unsecured Business
17 Sahyadri Industries Limited VIPUL VALLABH PATEL - HUF Relative of KMP Any other transaction Interest paid 300000 NA 300000 0 0 Loan 0.0055 1 Year Loan 0.105 1 Year Unsecured Business
18 Sahyadri Industries Limited Rajib Kumar Gope Company Secretary Any other transaction Salary 800000 NA 800000 200000 200000
19 Sahyadri Industries Limited Shrikant Malegaonkar KMP Any other transaction Sitting fee 0 NA 0 0 0
20 Sahyadri Industries Limited Ved Prakash Saxena KMP Any other transaction Sitting fee 0 NA 0 0 0
21 Sahyadri Industries Limited Ankem Shri Parasad Mohan KMP Any other transaction Sitting fee 100000 NA 100000 0 0
22 Sahyadri Industries Limited Moshmi Shah KMP Any other transaction Sitting fee 100000 NA 100000 0 0
23 Sahyadri Industries Limited Shree Poona Gujarati Bandhu Samaj Entity in which KMP and its relative are interested Any other transaction CSR 100000 NA 100000 0 0
Total value of transaction during the reporting period 97600000