Integrated Filing — IndAS



General information about company
Scrip Code 544202
NSE Symbol STANLEY
MSEI Symbol NA
ISIN INE01A001028
Name of company STANLEY LIFESTYLES 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
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 Geographical
Description of single segment
Start date and time of board meeting 26-May-2025   16:45:00
End date and time of board meeting 26-May-2025   18:40:00
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



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 1128000000 4262000000
Other income 42000000 172000000
Total income 1170000000 4434000000
2 Expenses
(a) Cost of materials consumed 348000000 1536000000
(b) Purchases of stock-in-trade 42000000 280000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 88000000 47000000
(d) Employee benefit expense 164000000 625000000
(e) Finance costs 42000000 182000000
(f) Depreciation, depletion and amortisation expense 119000000 444000000
(f) Other Expenses
1 Other Expenses 259000000 956000000
Total other expenses 259000000 956000000
Total expenses 1062000000 4070000000
3 Total profit before exceptional items and tax 108000000 364000000
4 Exceptional items 0 0
5 Total profit before tax 108000000 364000000
6 Tax expense
7 Current tax 32000000 136000000
8 Deferred tax -32000000 -64000000
9 Total tax expenses 0 72000000
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 108000000 292000000
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 108000000 292000000
17 Other comprehensive income net of taxes 2000000 1000000
18 Total Comprehensive Income for the period 110000000 293000000
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 114000000 114000000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 4529000000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.89 4.95
Diluted earnings (loss) per share from continuing operations 1.88 4.94
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 1.89 4.95
Diluted earnings (loss) per share from continuing and discontinued operations 1.88 4.94
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 893000000
Capital work-in-progress 376000000
Investment property 1000000
Goodwill 25000000
Other intangible assets 53000000
Intangible assets under development 9000000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 919000000
Total non-current financial assets 919000000
Deferred tax assets (net) 192000000
Other non-current assets 1670000000
Total non-current assets 4138000000
2 Current assets
Inventories 1404000000
Current financial asset
Current investments 0
Trade receivables, current 240000000
Cash and cash equivalents 477000000
Bank balance other than cash and cash equivalents 924000000
Loans, current 0
Other current financial assets 130000000
Total current financial assets 1771000000
Current tax assets (net) 0
Other current assets 136000000
Total current assets 3311000000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 7449000000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 114000000
Other equity 4529000000
Total equity attributable to owners of parent 4643000000
Non controlling interest 112000000
Total equity 4755000000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 7000000
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 1686000000
Total non-current financial liabilities 1693000000
Provisions, non-current 12000000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 1705000000
Current liabilities
Current financial liabilities
Borrowings, current 251000000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 31000000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 313000000
Total Trade payable 344000000
Other current financial liabilities 65000000
Total current financial liabilities 660000000
Other current liabilities 277000000
Provisions, current 34000000
Current tax liabilities (Net) 18000000
Deferred government grants, Current 0
Total current liabilities 989000000
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 2694000000
Total equity and liabilites 7449000000
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 Manufacture of Furniture 1170000000 4434000000
Total Segment Revenue 1170000000 4434000000
Less: Inter segment revenue
Revenue from operations 1170000000 4434000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Manufacture of Furniture 108000000 364000000
Total Profit before tax 108000000 364000000
i. Finance cost 42000000 42000000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 66000000 182000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Manufacture of Furniture 7449000000 7449000000
Total Segment Asset 7449000000 7449000000
Un-allocable Assets 0 0
Net Segment Asset 7449000000 7449000000
4 Segment Liabilities
Segment Liabilities
1 Manufacture of Furniture 2694000000 2694000000
Total Segment Liabilities 2694000000 2694000000
Un-allocable Liabilities 0 0
Net Segment Liabilities 2694000000 2694000000
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
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 -2000000 -1000000
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 2000000 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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 364000000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 182000000
Adjustments for decrease (increase) in inventories 18000000
Adjustments for decrease (increase) in trade receivables, current 0
Adjustments for decrease (increase) in trade receivables, non-current 6000000
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets -18000000
Adjustments for other financial assets, non-current -32000000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 0
Adjustments for increase (decrease) in trade payables, non-current -146000000
Adjustments for increase (decrease) in other current liabilities 27000000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 444000000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 6000000
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 65000000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 14000000
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) 21000000
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) 587000000
Net cash flows from (used in) operations 951000000
Dividends received 0
Interest paid 0
Interest received -129000000
Income taxes paid (refund) 142000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 680000000
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 1000000
Purchase of property, plant and equipment 374000000
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 -7000000
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 51000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1227000000
Net cash flows from (used in) investing activities -1542000000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 9000000
Proceeds from issuing shares 2166000000
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 11000000
Proceeds from issuing debentures notes bonds etc 9000000
Proceeds from borrowings -248000000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 14000000
Income taxes paid (refund) 650000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 1265000000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 403000000
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 403000000
Cash and cash equivalents cash flow statement at beginning of period 71000000
Cash and cash equivalents cash flow statement at end of period 474000000





Details of Impact of Audit Qualification
Whether results are audited or unaudited
Declaration of unmodified opinion or statement on impact of audit qualification
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
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