Integrated Filing — IndAS



General information about company
Scrip Code 541967
NSE Symbol SKYGOLD
MSEI Symbol NOTLISTED
ISIN INE01IU01018
Name of company SKY GOLD AND DIAMONDS 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 20-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 Gold Jewellery & Accessories
Start date and time of board meeting 27-May-2025   11:10:00
End date and time of board meeting 27-May-2025   14:50:00
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 10581748000 35480196000
Other income 48479000 329571000
Total income 10630227000 35809767000
2 Expenses
(a) Cost of materials consumed 9453399000 33932426000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 307547000 -961138000
(d) Employee benefit expense 103754000 293549000
(e) Finance costs 140451000 443667000
(f) Depreciation, depletion and amortisation expense 36170000 107429000
(f) Other Expenses
1 Other Expenses 86732000 251656000
Total other expenses 86732000 251656000
Total expenses 10128053000 34067589000
3 Total profit before exceptional items and tax 502174000 1742178000
4 Exceptional items 0 0
5 Total profit before tax 502174000 1742178000
6 Tax expense
7 Current tax 129750000 429671000
8 Deferred tax -9324000 -14046000
9 Total tax expenses 120426000 415625000
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 381748000 1326553000
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 381748000 1326553000
17 Other comprehensive income net of taxes 23680000 -11502000
18 Total Comprehensive Income for the period 405428000 1315051000
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 1466988000 1466988000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 5197490000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.6 9.52
Diluted earnings (loss) per share from continuing operations 2.57 9.44
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 2.6 9.52
Diluted earnings (loss) per share from discontinued operations 2.57 9.44
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.2 19.04
Diluted earnings (loss) per share from continuing and discontinued operations 5.14 18.88
24 Debt equity ratio 0.0088 0.0122
25 Debt service coverage ratio 0.1946 0.1863
26 Interest service coverage ratio 0.0636 0.0561
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 363876000
Capital work-in-progress 242431000
Investment property 24490000
Goodwill 423499000
Other intangible assets 6929000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 770268000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 315835000
Total non-current financial assets 1086103000
Deferred tax assets (net)
Other non-current assets 909835000
Total non-current assets 3057163000
2 Current assets
Inventories 3968582000
Current financial asset
Current investments 0
Trade receivables, current 4521867000
Cash and cash equivalents 108794000
Bank balance other than cash and cash equivalents 1642464000
Loans, current 9410000
Other current financial assets 24826000
Total current financial assets 6307361000
Current tax assets (net)
Other current assets 235250000
Total current assets 10511193000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 13568356000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1466988000
Other equity 5370983000
Total equity attributable to owners of parent 6837971000
Non controlling interest
Total equity 6837971000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 364954000
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
Total non-current financial liabilities 364954000
Provisions, non-current 16307000
Deferred tax liabilities (net) 6698000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 387959000
Current liabilities
Current financial liabilities
Borrowings, current 5938089000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 212152000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 47546000
Total Trade payable 259698000
Other current financial liabilities 14002000
Total current financial liabilities 6211789000
Other current liabilities 10878000
Provisions, current 10203000
Current tax liabilities (Net) 109556000
Deferred government grants, Current
Total current liabilities 6342426000
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 6730385000
Total equity and liabilites 13568356000
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 Items that will not be reclassified to profit or loss -204000 91000
Total Amount of items that will not be reclassified to profit and loss -204000 91000
2 Income tax relating to items that will not be reclassified to profit or loss -52000 23000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 31848000 -15461000
Total Amount of items that will be reclassified to profit and loss 31848000 -15461000
4 Income tax relating to items that will be reclassified to profit or loss 8016000 -3891000
5 Total Other comprehensive income 23680000 -11502000



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 1742178000
Adjustments for reconcile profit (loss)
Adjustments for finance costs -415453000
Adjustments for decrease (increase) in inventories -961138000
Adjustments for decrease (increase) in trade receivables, current 0
Adjustments for decrease (increase) in trade receivables, non-current -3191171000
Adjustments for decrease (increase) in other current assets 108747000
Adjustments for decrease (increase) in other non-current assets -14031000
Adjustments for other financial assets, non-current 2597000
Adjustments for other financial assets, current 6423000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 154358000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -6732000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense -107429000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 2036000
Adjustments for provisions, non-current 4146000
Adjustments for other financial liabilities, current 197343000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 13126000
Adjustments for interest income 87133000
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) 0
Other adjustments for non-cash items 11463000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -4309100000
Net cash flows from (used in) operations -2566922000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 363380000
Other inflows (outflows) of cash 198402000
Net cash flows from (used in) operating activities -2731900000
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 -143444000
Purchase of property, plant and equipment 0
Proceeds from sales of investment property 671524000
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 8549000
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 13126000
Interest received 87029000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -2188820000
Net cash flows from (used in) investing activities -1569134000
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 2600320000
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 2110275000
Repayments of borrowings 0
Payments of lease liabilities 28576000
Dividends paid 0
Interest paid 412240000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 4269779000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -31255000
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 -31255000
Cash and cash equivalents cash flow statement at beginning of period 140049000
Cash and cash equivalents cash flow statement at end of period 108794000





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 M/s. V J Shah & Co. Yes 31-May-2025