Integrated Filing — IndAS



General information about company
Scrip Code 526807
NSE Symbol SEAMECLTD
MSEI Symbol NOTLISTED
ISIN INE497B01018
Name of company SEAMEC 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 22-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 Multi segment
Description of single segment
Start date and time of board meeting 27-May-2025   13:44:00
End date and time of board meeting 27-May-2025   19:42:00
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 1996200000 6518200000
Other income 100900000 304300000
Total income 2097100000 6822500000
2 Expenses
(a) Cost of materials consumed 0 0
(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 273100000 982200000
(e) Finance costs 41200000 154900000
(f) Depreciation, depletion and amortisation expense 334500000 1306200000
(f) Other Expenses
1 Operating Expenses 684800000 2829500000
2 Other Expenses 226800000 569700000
Total other expenses 911600000 3399200000
Total expenses 1560400000 5842500000
3 Total profit before exceptional items and tax 536700000 980000000
4 Exceptional items 700000 88400000
5 Total profit before tax 537400000 1068400000
6 Tax expense
7 Current tax 117300000 183400000
8 Deferred tax 9900000 5900000
9 Total tax expenses 127200000 189300000
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 410200000 879100000
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 410200000 879100000
17 Other comprehensive income net of taxes 12000000 68400000
18 Total Comprehensive Income for the period 422200000 947500000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 429800000 896200000
Total profit or loss, attributable to non-controlling interests -19600000 -17100000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 441800000 964600000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -19600000 -17100000
21 Details of equity share capital
Paid-up equity share capital 254300000 254300000
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 16.91 35.25
Diluted earnings (loss) per share from continuing operations 16.91 35.25
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 16.91 35.25
Diluted earnings (loss) per share from continuing and discontinued operations 16.91 35.25
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
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 6396000000
Capital work-in-progress 0
Investment property 0
Goodwill 156100000
Other intangible assets 2100000
Intangible assets under development 200000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 3330700000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 9500000
Total non-current financial assets 3340200000
Deferred tax assets (net) 20100000
Other non-current assets 197400000
Total non-current assets 10112100000
2 Current assets
Inventories 431400000
Current financial asset
Current investments 0
Trade receivables, current 1592600000
Cash and cash equivalents 356100000
Bank balance other than cash and cash equivalents 1045400000
Loans, current 0
Other current financial assets 161300000
Total current financial assets 3155400000
Current tax assets (net) 0
Other current assets 92900000
Total current assets 3679700000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 13791800000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 254300000
Other equity 9824400000
Total equity attributable to owners of parent 10078700000
Non controlling interest -11200000
Total equity 10067500000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1205900000
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 304700000
Total non-current financial liabilities 1510600000
Provisions, non-current 27900000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 1538500000
Current liabilities
Current financial liabilities
Borrowings, current 911600000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 102600000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 433900000
Total Trade payable 536500000
Other current financial liabilities 458500000
Total current financial liabilities 1906600000
Other current liabilities 269500000
Provisions, current 5000000
Current tax liabilities (Net) 4700000
Deferred government grants, Current 0
Total current liabilities 2185800000
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 3724300000
Total equity and liabilites 13791800000
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 Domestic 1840300000 5595800000
2 Overseas 155900000 922400000
Total Segment Revenue 1996200000 6518200000
Less: Inter segment revenue 0 0
Revenue from operations 1996200000 6518200000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Domestic 674100000 1123100000
2 Overseas -259300000 -426200000
Total Profit before tax 414800000 696900000
i. Finance cost 41200000 41200000
ii. Other Unallocable Expenditure net off Unallocable income -163800000 -163800000
Profit before tax 537400000 1068400000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Domestic 13791800000 13791800000
2 Overseas 0 0
Total Segment Asset 13791800000 13791800000
Un-allocable Assets 0 0
Net Segment Asset 13791800000 13791800000
4 Segment Liabilities
Segment Liabilities
1 Domestic 3724300000 3724300000
2 Overseas 0 0
Total Segment Liabilities 3724300000 3724300000
Un-allocable Liabilities 0 0
Net Segment Liabilities 3724300000 3724300000
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 Item that will not be reclassified to statement of profit and loss 1200000 800000
Total Amount of items that will not be reclassified to profit and loss 1200000 800000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
3 Amount of items that will be reclassified to profit and loss
1 Foreign Exchange difference on Translation of Foreign operations 10800000 67600000
Total Amount of items that will be reclassified to profit and loss 10800000 67600000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 12000000 68400000



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 1068400000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 154900000
Adjustments for decrease (increase) in inventories 111600000
Adjustments for decrease (increase) in trade receivables, current 645500000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 217300000
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 1306100000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 6600000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -54900000
Adjustments for dividend income 4200000
Adjustments for interest income 143900000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -9400000
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) -137600000
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) 2092000000
Net cash flows from (used in) operations 3160400000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 175000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 2985400000
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 843600000
Purchase of property, plant and equipment 538800000
Proceeds from sales of investment property 417600000
Purchase of investment property 2476000000
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 4200000
Interest received 100300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -1649100000
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 0
Repayments of borrowings 951000000
Payments of lease liabilities 10900000
Dividends paid 0
Interest paid 154900000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -1116800000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 219500000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 1000000
Net increase (decrease) in cash and cash equivalents 220500000
Cash and cash equivalents cash flow statement at beginning of period -174500000
Cash and cash equivalents cash flow statement at end of period 46000000





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 T R Chadha & Co LLP Yes 30-Sep-2025