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 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 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



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 732970000 1728444000
Other income 20010000 41862000
Total income 752980000 1770306000
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 78424000 264238000
(e) Finance costs 16664000 55240000
(f) Depreciation, depletion and amortisation expense 4295000 16849000
(f) Other Expenses
1 Other Expenses 146076000 229600000
Total other expenses 146076000 229600000
Total expenses 763499000 1843784000
3 Total profit before exceptional items and tax -10519000 -73478000
4 Exceptional items 0 0
5 Total profit before tax -10519000 -73478000
6 Tax expense
7 Current tax 153000 2444000
8 Deferred tax -17971000 -17572000
9 Total tax expenses -17818000 -15128000
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 7299000 -58350000
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 31000 -50000
16 Total profit (loss) for period 7330000 -58400000
17 Other comprehensive income net of taxes -450000 6340000
18 Total Comprehensive Income for the period 6880000 -52060000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 9567000 -59449000
Total profit or loss, attributable to non-controlling interests -2237000 1049000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 6880000 -52060000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
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 2.35 -18.73
Diluted earnings (loss) per share from continuing operations 2.35 -18.73
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 2.35 -18.73
Diluted earnings (loss) per share from continuing and discontinued operations 2.35 -18.73
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 11878000
Capital work-in-progress 0
Investment property 166265000
Goodwill 31502000
Other intangible assets 201000
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 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 14258000
Total non-current financial assets 14258000
Deferred tax assets (net) 114619000
Other non-current assets 69815000
Total non-current assets 408538000
2 Current assets
Inventories 17692000
Current financial asset
Current investments 0
Trade receivables, current 481097000
Cash and cash equivalents 77258000
Bank balance other than cash and cash equivalents 505314000
Loans, current 796000
Other current financial assets 349616000
Total current financial assets 1414081000
Current tax assets (net) 17810000
Other current assets 348383000
Total current assets 1797966000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2206504000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 31173000
Other equity 707555000
Total equity attributable to owners of parent 738728000
Non controlling interest 45699000
Total equity 784427000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 24771000
Total non-current financial liabilities 24771000
Provisions, non-current 20145000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 44916000
Current liabilities
Current financial liabilities
Borrowings, current 388758000
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 186773000
Total current financial liabilities 961171000
Other current liabilities 402235000
Provisions, current 13755000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 1377161000
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 1422077000
Total equity and liabilites 2206504000
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 (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 194000
3 Amount of items that will be reclassified to profit and loss
1 (i) Items that will be reclassified to profit or loss -55000 5765000
Total Amount of items that will be reclassified to profit and loss -55000 5765000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -450000 6340000



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 -73478000
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 -237008000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 33618000
Adjustments for decrease (increase) in other non-current assets -8620000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 74411000
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 106528000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 16849000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -1906000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 15750000
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) 111862000
Other adjustments for non-cash items -745000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 76244000
Net cash flows from (used in) operations 2766000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 29670000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -26904000
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 0
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 2117000
Purchase of intangible assets 3520000
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 246735000
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 88942000
Net cash flows from (used in) investing activities -133446000
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 13543000
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -51311000
Net cash flows from (used in) financing activities 165956000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 5606000
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 5606000
Cash and cash equivalents cash flow statement at beginning of period 71652000
Cash and cash equivalents cash flow statement at end of period 77258000





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