Integrated Filing — IndAS



General information about company
Scrip Code 505368
NSE Symbol SEMAC
MSEI Symbol NOTLISTED
ISIN INE617A01013
Name of company SEMAC CONSULTANTS 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-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 Single segment
Description of single segment Design, Engineering and Construction
Start date and time of board meeting 27-May-2025   09:00:00
End date and time of board meeting 27-May-2025   15:30:00
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 2025-03-01
Indicate Company website link for updated RPT policy of the Company www.semacconstruction.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
The company has not defaulted on payment of Loans and Debt Securities.



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 688172000 1550792000
Other income 16541000 34704000
Total income 704713000 1585496000
2 Expenses
(a) Cost of materials consumed 518040000 1277857000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 38467000 125145000
(e) Finance costs 17055000 55240000
(f) Depreciation, depletion and amortisation expense 4303000 16783000
(f) Other Expenses
1 Other Expenses 131053000 189389000
Total other expenses 131053000 189389000
Total expenses 708918000 1664414000
3 Total profit before exceptional items and tax -4205000 -78918000
4 Exceptional items 0 0
5 Total profit before tax -4205000 -78918000
6 Tax expense
7 Current tax 0 0
8 Deferred tax -18165000 -17766000
9 Total tax expenses -18165000 -17766000
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 13960000 -61152000
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 13960000 -61152000
17 Other comprehensive income net of taxes -395000 576000
18 Total Comprehensive Income for the period 13565000 -60576000
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 31173000 31173000
Face value of equity share capital 10 10
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 4.48 -19.62
Diluted earnings (loss) per share from continuing operations 4.48 -19.62
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 4.48 -19.62
Diluted earnings (loss) per share from continuing and discontinued operations 4.48 -19.62
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 11557000
Capital work-in-progress 0
Investment property 166265000
Goodwill 0
Other intangible assets 201000
Intangible assets under development 0
Biological assets other than bearer plants 31502000
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 713000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 14258000
Total non-current financial assets 14971000
Deferred tax assets (net) 114619000
Other non-current assets 69815000
Total non-current assets 408930000
2 Current assets
Inventories 17691000
Current financial asset
Current investments 0
Trade receivables, current 378225000
Cash and cash equivalents 4309000
Bank balance other than cash and cash equivalents 479069000
Loans, current 160000
Other current financial assets 351020000
Total current financial assets 1212783000
Current tax assets (net) 24184000
Other current assets 345628000
Total current assets 1600286000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2009216000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 31173000
Other equity 607729000
Total equity attributable to owners of parent 638902000
Non controlling interest
Total equity 638902000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 24771000
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
Total non-current financial liabilities 24771000
Provisions, non-current 6611000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 31382000
Current liabilities
Current financial liabilities
Borrowings, current 388757000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 164000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 385476000
Total Trade payable 385640000
Other current financial liabilities 167301000
Total current financial liabilities 941698000
Other current liabilities 383479000
Provisions, current 13755000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 1338932000
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 1370314000
Total equity and liabilites 2009216000
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)
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 (i) Items that will not be reclassified to profit or loss -528000 769000
Total Amount of items that will not be reclassified to profit and loss -528000 769000
2 Income tax relating to items that will not be reclassified to profit or loss -133000 193000
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 -395000 576000



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 -78918000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 55240000
Adjustments for decrease (increase) in inventories -17691000
Adjustments for decrease (increase) in trade receivables, current -233751000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 31211000
Adjustments for decrease (increase) in other non-current assets -8620000
Adjustments for other financial assets, non-current 74422000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -45775000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 99533000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 16783000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -904000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 14903000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -57000
Adjustments for dividend income 0
Adjustments for interest income 26212000
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) 95519000
Other adjustments for non-cash items 23000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 54624000
Net cash flows from (used in) operations -24294000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 24184000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -48478000
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 1350000
Purchase of property, plant and equipment 0
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 3278000
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 25750000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -156743000
Net cash flows from (used in) investing activities -132921000
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 300000000
Repayments of borrowings 69190000
Payments of lease liabilities 13542000
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -51312000
Net cash flows from (used in) financing activities 165956000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -15443000
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 -15443000
Cash and cash equivalents cash flow statement at beginning of period 19751000
Cash and cash equivalents cash flow statement at end of period 4308000





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 S.S. Kothari Mehta & Co. LLP Yes 31-Aug-2025


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 Semac Consultants Limited Mr. Deepak Jain Chief Financial Officer Remuneration 2400000 On Arms Length 2400000 0 0
2 Semac Consultants Limited Mrs. Aakriti Gupta Company Secretary Remuneration 900000 On Arms Length 900000 0 0
3 Semac Consultants Limited Mrs. Deepali Dalmia Non Independent Director Remuneration 300000 On Arms Length 300000 0 0
4 Semac Consultants Limited Mr. Jainender Jain Independent Director Remuneration 150000 On Arms Length 150000 0 0
5 Semac Consultants Limited Mr. Narinder Kumar Independent Director Remuneration 425000 On Arms Length 425000 0 0
6 Semac Consultants Limited Mr. V V Subramanian Independent Director Remuneration 375000 On Arms Length 375000 0 0
7 Semac Consultants Limited Mr. Abhishek Dalmia Managing Director Remuneration 6100000 On Arms Length 6100000 0 0
8 Semac Consultants Limited Mr. Harivansh Dalmia Whole Time Director Remuneration 3428000 On Arms Length 3428000 0 0
9 Semac Consultants Limited Mr. Vishal Gupta Independent Director Remuneration 125000 On Arms Length 125000 0 0
10 Semac Consultants Limited SWBI Design Informatics Private Limited Enterprises where Key managerial personnel or their relatives have significant influence Any other transaction Office Rent, Maintenance, Power & Utility 6914000 On Arms Length 6914000 7705000 791000
11 Semac Consultants Limited Radha Madhav Trust Enterprises where Key managerial personnel or their relatives have significant influence Any other transaction Office Rent, Maintenance, Power & Utility 5812000 On Arms Length 5812000 5881000 63000
12 Semac Consultants Limited Renaissance Consultancy Services Limited Group Company Inter-corporate deposit 250000000 On Arms Length 250000000 0 250000000 Inter-corporate deposit 0.1 Repayable on Demand Unsecured Business Activity
13 Semac Consultants Limited Renaissance Consultancy Services Limited Group Company Interest paid 17173000 On Arms Length 17173000 0 17173000
14 Semac Consultants Limited Revathi Equipment India Limited Group Company Loan 100000000 On Arms Length 50000000 50000000 40000000 Loan 0.1 Repayable on Demand Unsecured Business Activity
15 Semac Consultants Limited Revathi Equipment India Limited Group Company Interest paid 9279000 On Arms Length 9279000 9279000 2973000
16 Semac Consultants Limited Hiltop Metals Limited Enterprises where Key managerial personnel or their relatives have significant influence Any other transaction Professional Fees (Expenses) 0 On Arms Length 0 0 1020000
17 Semac Consultants Limited SWBI Design Informatics Private Limited Enterprises where Key managerial personnel or their relatives have significant influence Any other transaction Security Deposit for rent & maintenance recoverable 2967000 On Arms Length 0 2967000 2967000
18 Semac Consultants Limited Radha Madhav Trust Enterprises where Key managerial personnel or their relatives have significant influence Any other transaction Security Deposit for rent & maintenance recoverable 2194000 On Arms Length 0 2194000 2194000
19 Semac Consultants Limited Semac Construction Technologies India Pvt. Ltd (SCTIPL) (Formerly known as Semac Construction Technologies India LLP) Subsidiaries, Associates and Joint Venture of the Company Any other transaction Finacial Liability 0 On Arms Length 0 2747000 0
20 Semac Consultants Limited Semac Construction Technologies India Pvt. Ltd (SCTIPL) (Formerly known as Semac Construction Technologies India LLP) Subsidiaries, Associates and Joint Venture of the Company Investment 10000000 On Arms Length -9950000 10000000 50000
21 Semac Consultants Limited Semac LLC Subsidiaries, Associates and Joint Venture of the Company Investment 663000 On Arms Length 0 663000 663000
22 Semac Consultants Limited Revathi Equipment India Limited Group Company Any other transaction sale of Goods and services 199573000 On Arms Length 199573000 0 13706000
23 Semac Consultants Limited Revathi Equipment India Limited Group Company Any other transaction Corporate Bank Guarantee 940000000 On Arms Length 940000000 0 940000000
24 Semac Consultants Limited Semac Construction Technologies India Pvt. Ltd (SCTIPL) (Formerly known as Semac Construction Technologies India LLP) Subsidiaries, Associates and Joint Venture of the Company Any other transaction Finacial Asset 196948000 On Arms Length 196948000 0 196948000
Total value of transaction during the reporting period 1679952000