Integrated Filing — IndAS



General information about company
Scrip Code 521200
NSE Symbol SURYALAXMI
MSEI Symbol NOTLISTED
ISIN INE713B01026
Name of company SURYALAKSHMI COTTON MILLS 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 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 Textile
Start date and time of board meeting 27-May-2025   12:30:00
End date and time of board meeting 27-May-2025   15:20:00
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 2025-05-27
Indicate Company website link for updated RPT policy of the Company http://www.suryalakshmi.com/Uploads/Financial%20Reports/CorporateGovernance/Policy-on-related-party.pdf
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
No default on repayment/payment of interest and debt securities not issued.



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 2463685000 7917646000
Other income 8424000 45828000
Total income 2472109000 7963474000
2 Expenses
(a) Cost of materials consumed 1267935000 4585247000
(b) Purchases of stock-in-trade 239047000 574569000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 154991000 -239997000
(d) Employee benefit expense 181707000 690215000
(e) Finance costs 77375000 320165000
(f) Depreciation, depletion and amortisation expense 43153000 182032000
(f) Other Expenses
1 Other Expenses 480526000 1801405000
Total other expenses 480526000 1801405000
Total expenses 2444734000 7913636000
3 Total profit before exceptional items and tax 27375000 49838000
4 Exceptional items 16058000 5386000
5 Total profit before tax 43433000 55224000
6 Tax expense
7 Current tax 8578000 10550000
8 Deferred tax 6658000 8342000
9 Total tax expenses 15236000 18892000
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 28197000 36332000
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 28197000 36332000
17 Other comprehensive income net of taxes -30000 23000
18 Total Comprehensive Income for the period 28167000 36355000
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 1880529000000 1880529000000
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 1.5 1.93
Diluted earnings (loss) per share from continuing operations 0 0
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 1.5 1.93
Diluted earnings (loss) per share from continuing and discontinued operations 0 0
24 Debt equity ratio 0.0105 0.0105
25 Debt service coverage ratio 0.017 0.0138
26 Interest service coverage ratio 0.0154 0.0133
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 2648009000
Capital work-in-progress 30000
Investment property
Goodwill 0
Other intangible assets 0
Intangible assets under development 1791000
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 155182000
Total non-current financial assets 155182000
Deferred tax assets (net)
Other non-current assets 32898000
Total non-current assets 2837910000
2 Current assets
Inventories 2082081000
Current financial asset
Current investments 1935000
Trade receivables, current 1791539000
Cash and cash equivalents 8528000
Bank balance other than cash and cash equivalents 227239000
Loans, current 1824000
Other current financial assets 161161000
Total current financial assets 2192226000
Current tax assets (net) 16667000
Other current assets 354065000
Total current assets 4645039000
3 Non-current assets classified as held for sale 6778000
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 7489727000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 205783000
Other equity 2491091000
Total equity attributable to owners of parent 2696874000
Non controlling interest
Total equity 2696874000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 741799000
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 828000
Total non-current financial liabilities 742627000
Provisions, non-current 111037000
Deferred tax liabilities (net) 284032000
Deferred government grants, Non-current
Other non-current liabilities 0
Total non-current liabilities 1137696000
Current liabilities
Current financial liabilities
Borrowings, current 2088717000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 101724000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1224749000
Total Trade payable 1326473000
Other current financial liabilities 164782000
Total current financial liabilities 3579972000
Other current liabilities 36416000
Provisions, current 38769000
Current tax liabilities (Net) 0
Deferred government grants, Current
Total current liabilities 3655157000
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 4792853000
Total equity and liabilites 7489727000
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 Items that will not be reclassified to the profit or loss -81000 33000
Total Amount of items that will not be reclassified to profit and loss -81000 33000
2 Income tax relating to items that will not be reclassified to profit or loss -51000 10000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to the profit or loss 0 0
Total Amount of items that will be reclassified to profit and loss 0 0
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -30000 23000



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 55224000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 320165000
Adjustments for decrease (increase) in inventories -182105000
Adjustments for decrease (increase) in trade receivables, current -3718000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 13683000
Adjustments for decrease (increase) in other non-current assets 122966000
Adjustments for other financial assets, non-current -1107000
Adjustments for other financial assets, current -59000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -438140000
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 182032000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -2113000
Adjustments for provisions, non-current 6079000
Adjustments for other financial liabilities, current 14939000
Adjustments for other financial liabilities, non-current 6423000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income -11587000
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) -19967000
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) 30665000
Net cash flows from (used in) operations 85889000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 8292000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 77597000
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 16670000
Purchase of property, plant and equipment 213886000
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 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 8351000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -139277000
Net cash flows from (used in) investing activities -328142000
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 160847000
Repayments of borrowings -403475000
Payments of lease liabilities -306000
Dividends paid 0
Interest paid 307314000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 257314000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 6769000
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 6769000
Cash and cash equivalents cash flow statement at beginning of period 1759000
Cash and cash equivalents cash flow statement at end of period 8528000





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. Brahymayya & Co. Yes 29-Feb-2028


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 Suryalakshmi Cotton Mills Limited Sri L. N. Agarwal Promoter Remuneration 5000000 Omnibus approval valid upto 30-09-2025 3905000 0 0
2 Suryalakshmi Cotton Mills Limited Sri L. N. Agarwal Promoter Interest paid 10750000 Omnibus approval valid upto 30-09-2025 2572000 1299000 1096000
3 Suryalakshmi Cotton Mills Limited Sri Paritosh Agarwal Promoter Remuneration 5000000 Omnibus approval valid upto 30-09-2025 3956000 0 0
4 Suryalakshmi Cotton Mills Limited Sri Paritosh Agarwal Promoter Interest paid 10750000 Omnibus approval valid upto 30-09-2025 4173000 1907000 1825000
5 Suryalakshmi Cotton Mills Limited Sri Vedant Agarwal Promoter Remuneration 1500000 Omnibus approval valid upto 30-09-2025 1507000 0 0
6 Suryalakshmi Cotton Mills Limited Smt Padmini Agarwal Promoter Interest paid 10750000 Omnibus approval valid upto 30-09-2025 4525000 2040000 2014000
7 Suryalakshmi Cotton Mills Limited M/s. Jayman Dealer Private Limited Other Related Party Interest paid 5375000 Omnibus approval valid upto 30-09-2025 1750000 715000 1575000
8 Suryalakshmi Cotton Mills Limited M/s. Jayman Dealer Private Limited Other Related Party Any other transaction Office Rent 120000 Omnibus approval valid upto 30-09-2025 120000 0 0
9 Suryalakshmi Cotton Mills Limited M/s. Jayman Dealer Private Limited Other Related Party Any other transaction Purchase of Cotton Fabric 125000000 Omnibus approval valid upto 30-09-2025 29189000 0 0
10 Suryalakshmi Cotton Mills Limited M/s. Jayman Dealer Private Limited Other Related Party Any other transaction Sale of Cotton Fabric 125000000 Omnibus approval valid upto 30-09-2025 29059000 0 0
11 Suryalakshmi Cotton Mills Limited M/s. SVP Distributors Private Limited Other Related Party Interest paid 5375000 Omnibus approval valid upto 30-09-2025 630000 472000 566000
12 Suryalakshmi Cotton Mills Limited Lakshmi Narayan Agarwal (HUF) Promoter Interest paid 2688000 Omnibus approval valid upto 30-09-2025 263000 0 237000
13 Suryalakshmi Cotton Mills Limited Paritosh Kumar Agarwal (HUF) Promoter Interest paid 2688000 Omnibus approval valid upto 30-09-2025 329000 0 296000
14 Suryalakshmi Cotton Mills Limited M/s Jayman Dealer Private Limited Other Related Party Loan 50000000 Omnibus approval valid upto 30-09-2025 20000000 35000000 55000000
15 Suryalakshmi Cotton Mills Limited Lakshmi Narayan Agarwal (HUF) Promoter Loan 25000000 Omnibus approval valid upto 30-09-2025 15050000 0 15000000
16 Suryalakshmi Cotton Mills Limited Paritosh Kumar Agarwal (HUF) Promoter Loan 25000000 Omnibus approval valid upto 30-09-2025 20300000 0 20300000
17 Suryalakshmi Cotton Mills Limited L. N. Agarwal Promoter Loan 100000000 Omnibus approval valid upto 30-09-2025 0 78068000 70568000
18 Suryalakshmi Cotton Mills Limited Paritosh Agarwal Promoter Loan 100000000 Omnibus approval valid upto 30-09-2025 0 122482000 117482000
19 Suryalakshmi Cotton Mills Limited Padmini Agarwal Promoter Loan 100000000 Omnibus approval valid upto 30-09-2025 0 129637000 129637000
20 Suryalakshmi Cotton Mills Limited M/s. SVP Distributors Private Limited Other Related Party Loan 50000000 Omnibus approval valid upto 30-09-2025 0 23100000 13100000
Total value of transaction during the reporting period 137328000