Integrated Filing — IndAS



General information about company
Scrip Code 543218
NSE Symbol SBGLP
MSEI Symbol NOTLISTED
ISIN INE05ST01028
Name of company SURATWWALA BUSINESS GROUP 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 15-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 Geographical
Description of single segment
Start date and time of board meeting 27-May-2025   15:00:00
End date and time of board meeting 27-May-2025   19:30:00
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 214710000 356281000
Other income 4358000 16943000
Total income 219068000 373224000
2 Expenses
(a) Cost of materials consumed 109234000 163024000
(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 3256000 13640000
(e) Finance costs 150000 1300000
(f) Depreciation, depletion and amortisation expense 1289000 4433000
(f) Other Expenses
1 Other expenses 17170000 37930000
Total other expenses 17170000 37930000
Total expenses 131099000 220327000
3 Total profit before exceptional items and tax 87969000 152897000
4 Exceptional items 0 0
5 Total profit before tax 87969000 152897000
6 Tax expense
7 Current tax 23461000 41921000
8 Deferred tax -828000 614000
9 Total tax expenses 22633000 42535000
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 65336000 110362000
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 65336000 110362000
17 Other comprehensive income net of taxes -36000 -1229000
18 Total Comprehensive Income for the period 65300000 109133000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
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 173416000 173416000
Face value of equity share capital 1 1
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 0.38 0.64
Diluted earnings (loss) per share from continuing operations 0.38 0.64
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 0.38 0.64
Diluted earnings (loss) per share from continuing and discontinued operations 0.38 0.64
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 Equity Ratio - 63.37 n
Debt service coverage ratio Debt Service Coverage Ratio = -87.71
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 213851000
Capital work-in-progress 57432000
Investment property 0
Goodwill 0
Other intangible assets 0
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 14000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 7213000
Total non-current financial assets 7227000
Deferred tax assets (net) 1187000
Other non-current assets 33840000
Total non-current assets 313537000
2 Current assets
Inventories 1316549000
Current financial asset
Current investments 110356000
Trade receivables, current 42357000
Cash and cash equivalents 10711000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 2150000
Total current financial assets 165574000
Current tax assets (net) 0
Other current assets 57053000
Total current assets 1539176000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1852713000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 173416000
Other equity 513937000
Total equity attributable to owners of parent 687353000
Non controlling interest 14064000
Total equity 701417000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 645673000
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 0
Total non-current financial liabilities 645673000
Provisions, non-current 6043000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 173000
Total non-current liabilities 651889000
Current liabilities
Current financial liabilities
Borrowings, current 80419000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 15901000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 111625000
Total Trade payable 127526000
Other current financial liabilities 137001000
Total current financial liabilities 344946000
Other current liabilities 131532000
Provisions, current 909000
Current tax liabilities (Net) 22020000
Deferred government grants, Current 0
Total current liabilities 499407000
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 1151296000
Total equity and liabilites 1852713000
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 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
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 Remeasurements of defined employee benefit plans (net of tax) -36000 -1229000
Total Amount of items that will not be reclassified to profit and loss -36000 -1229000
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
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 -36000 -1229000



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 152897000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 358000
Adjustments for decrease (increase) in inventories -257282000
Adjustments for decrease (increase) in trade receivables, current 25839000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -37420000
Adjustments for decrease (increase) in other non-current assets -8132000
Adjustments for other financial assets, non-current -87000
Adjustments for other financial assets, current -1946000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 33571000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 61478000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 4433000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 803000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 2177000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 144000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 398000
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) -4879000
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) -180833000
Net cash flows from (used in) operations -27936000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 19365000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -47301000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 55000
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 263244000
Proceeds from sales of investment property 0
Purchase of investment property 88327000
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 144000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 4879000
Net cash flows from (used in) investing activities -346493000
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 -350822000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 176000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1268000
Net cash flows from (used in) financing activities 349378000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -44416000
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 -44416000
Cash and cash equivalents cash flow statement at beginning of period 55151000
Cash and cash equivalents cash flow statement at end of period 10735000





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 Parag Patwa And Associates Yes 31-Aug-2025