Integrated Filing — IndAS



General information about company
Scrip Code 543358
NSE Symbol SANSERA
MSEI Symbol NOTLISTED
ISIN INE953O01021
Name of company Sansera Engineering 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 Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
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 manufacturing of precision engineered components
Start date and time of board meeting 27-May-2025   15:30:00
End date and time of board meeting 27-May-2025   19:05:00
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 https://sansera.in/wp-content/uploads/2025/05/14.-Policy-on-Related-Party-Transactions.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? Yes



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-Oct-2024 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Unaudited 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 6945570000 27186850000
Other income 97310000 202630000
Total income 7042880000 27389480000
2 Expenses
(a) Cost of materials consumed 2754570000 11658040000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 207580000 -406520000
(d) Employee benefit expense 962220000 3818840000
(e) Finance costs 80210000 594450000
(f) Depreciation, depletion and amortisation expense 417740000 1540900000
(f) Other Expenses
1 Other expenses 1817740000 7407410000
Total other expenses 1817740000 7407410000
Total expenses 6240060000 24613120000
3 Total profit before exceptional items and tax 802820000 2776360000
4 Exceptional items 0 0
5 Total profit before tax 802820000 2776360000
6 Tax expense
7 Current tax 180470000 607060000
8 Deferred tax 25810000 109690000
9 Total tax expenses 206280000 716750000
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 596540000 2059610000
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 596540000 2059610000
17 Other comprehensive income net of taxes 1150000 -14970000
18 Total Comprehensive Income for the period 597690000 2044640000
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 123840000 123840000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 27453710000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 9.63 35.81
Diluted earnings (loss) per share from continuing operations 9.6 35.59
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 9.63 35.81
Diluted earnings (loss) per share from continuing and discontinued operations 9.6 35.59
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 16663770000
Capital work-in-progress 1584520000
Investment property 0
Goodwill 0
Other intangible assets 36610000
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 1570180000
Trade receivables, non-current 0
Loans, non-current 380000
Other non-current financial assets 795390000
Total non-current financial assets 2365950000
Deferred tax assets (net) 0
Other non-current assets 498010000
Total non-current assets 21148860000
2 Current assets
Inventories 4467420000
Current financial asset
Current investments 9290000
Trade receivables, current 4190340000
Cash and cash equivalents 425200000
Bank balance other than cash and cash equivalents 3712310000
Loans, current 28890000
Other current financial assets
Total current financial assets 8366030000
Current tax assets (net) 0
Other current assets 726960000
Total current assets 13560410000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 34709270000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 123840000
Other equity 27453710000
Total equity attributable to owners of parent 27577550000
Non controlling interest
Total equity 27577550000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1415760000
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 457940000
Total non-current financial liabilities 1873700000
Provisions, non-current 0
Deferred tax liabilities (net) 767940000
Deferred government grants, Non-current
Other non-current liabilities 352820000
Total non-current liabilities 2994460000
Current liabilities
Current financial liabilities
Borrowings, current 531000000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 415810000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2527930000
Total Trade payable 2943740000
Other current financial liabilities 65770000
Total current financial liabilities 3540510000
Other current liabilities 573460000
Provisions, current 8850000
Current tax liabilities (Net) 14440000
Deferred government grants, Current 0
Total current liabilities 4137260000
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 7131720000
Total equity and liabilites 34709270000
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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Unaudited 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-Oct-2024 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Unaudited 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 Re-measurement of the net defined benefit liability 9200000 -12310000
Total Amount of items that will not be reclassified to profit and loss 9200000 -12310000
2 Income tax relating to items that will not be reclassified to profit or loss 2290000 -3100000
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of losses in cash flow hedge -7700000 -7700000
Total Amount of items that will be reclassified to profit and loss -7700000 -7700000
4 Income tax relating to items that will be reclassified to profit or loss -1940000 -1940000
5 Total Other comprehensive income 1150000 -14970000



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 2776360000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 594450000
Adjustments for decrease (increase) in inventories -778920000
Adjustments for decrease (increase) in trade receivables, current 111600000
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 -205240000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -84950000
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 20800000
Adjustments for depreciation and amortisation expense 1540900000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
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 63310000
Adjustments for dividend income 0
Adjustments for interest income 160910000
Adjustments for share-based payments 31920000
Adjustments for fair value losses (gains) 890000
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 -43280000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships -2730000
Total adjustments for reconcile profit (loss) 1087840000
Net cash flows from (used in) operations 3864200000
Dividends received 0
Interest paid 0
Interest received 123300000
Income taxes paid (refund) 625100000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 3362400000
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 299640000
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 2730000
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 4530000
Purchase of property, plant and equipment 5401320000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 18630000
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 31930000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -3569420000
Net cash flows from (used in) investing activities -9313680000
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 12007600000
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 2099990000
Repayments of borrowings 7156430000
Payments of lease liabilities 238650000
Dividends paid 161990000
Interest paid 591480000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 670000
Net cash flows from (used in) financing activities 5959710000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 8430000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -32370000
Net increase (decrease) in cash and cash equivalents -23940000
Cash and cash equivalents cash flow statement at beginning of period 449140000
Cash and cash equivalents cash flow statement at end of period 425200000





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 Deloitte Haskins & Sells Yes 30-Apr-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 Sansera Engineering Limited Sansera Foundation Trust in which the Director is a trustee Any other transaction CSR expenses 50000000 Approved 25940000 880000 5110000
2 Sansera Engineering Limited Fitwel Tools and Forgings Private Limited Subsidiary companies Purchase of goods or services 25000000 Approved 5140000 0 0
3 Sansera Engineering Limited Fitwel Tools and Forgings Private Limited Subsidiary companies Sale of goods or services 25000000 Approved 5810000 0 0
4 Sansera Engineering Limited Fitwel Tools and Forgings Private Limited Subsidiary companies Purchase of goods or services 950000000 Approved 350560000 4910000 10370000
5 Sansera Engineering Limited Fitwel Tools and Forgings Private Limited Subsidiary companies Sale of goods or services 100000000 Approved -600000 0 0
6 Sansera Engineering Limited Fitwel Tools and Forgings Private Limited Subsidiary companies Purchase of fixed assets 100000000 Approved 10090000 0 0
7 Sansera Engineering Limited Sansera Sweden AB Step down subsidiary Sale of goods or services 100000000 Approved 1720000 60000 12380000
8 Sansera Engineering Limited Sansera Sweden AB Step down subsidiary Purchase of goods or services 100000000 Approved 0 0 0
9 Sansera Engineering Limited Fitwel Tools and Forgings Private Limited Subsidiary companies Any other transaction 0 10000000 Approved -540000 0 0
10 Sansera Engineering Limited Fitwel Tools and Forgings Private Limited Subsidiary companies Any other transaction 0 5000000 Approved 0 0 0
11 Sansera Engineering Limited Sansera Sweden AB Step down subsidiary Sale of fixed assets 250000000 Approved 8610000 0 0
12 Sansera Engineering Limited Sansera Sweden AB Step down subsidiary Any other transaction Reimbursement of expenses 5000000 Approved 2210000 0 0
13 Sansera Engineering Limited Sansera Sweden AB Step down subsidiary Investment 200000000 Approved 199650000 0 0
14 Sansera Engineering Limited MMRFIC Technology Private Limited Associate Company Investment 200000000 Approved 50000000 0 0
15 Sansera Engineering Limited S SEKHAR VASAN Director Remuneration 45000000 Approved 17410000 12850000 12850000
16 Sansera Engineering Limited F R SINGHVI Director Remuneration 45000000 Approved 17410000 0 0
17 Sansera Engineering Limited B R PREETHAM ED and CEO Remuneration 37500000 Approved 14730000 0 0
18 Sansera Engineering Limited VIKAS GOEL CFO Remuneration 16880000 Approved 9720000 0 0
19 Sansera Engineering Limited RAJESH KUMAR MODI Company Secretary Remuneration 5630000 Approved 3060000 0 0
20 Sansera Engineering Limited MUTHUSWAMI LAKSHMINARAYAN Independent Director Remuneration 4510000 Approved 2350000 0 0
21 Sansera Engineering Limited REVATHY ASHOK Independent Director Remuneration 4210000 Approved 2560000 0 0
22 Sansera Engineering Limited SAMIR PURUSHOTTAM INAMDAR Independent Director Remuneration 6280000 Approved 1780000 0 0
23 Sansera Engineering Limited Eff N'Bee Hospitality Private Ltd Company in which director is interested Purchase of goods or services 5000000 Approved 500000 700000 0
24 Sansera Engineering Limited Eff N'Bee Hospitality Private Ltd Company in which director is interested Sale of fixed assets 10000000 Approved 0 0 0
25 Sansera Engineering Limited Mulder (India) Private Limited Company in which director is interested Sale of fixed assets 10000000 Approved 0 0 0
26 Sansera Engineering Limited Mulder (India) Private Limited Company in which director is interested Any other transaction Purchase of staff welfare material 5000000 Approved 0 0 0
27 Sansera Engineering Limited S SEKHAR VASAN Director Loan 30000000 Approved 0 0 0
28 Sansera Engineering Limited F R SINGHVI Director Loan 30000000 Approved 0 0 0
29 Sansera Engineering Limited B R PREETHAM ED and CEO Loan 20000000 Approved 0 0 0
30 Sansera Engineering Limited RAJESH KUMAR MODI Company Secretary Loan 10000000 Approved 0 0 0
31 Sansera Engineering Limited VIKAS GOEL CFO Loan 10000000 Approved 0 0 0
32 Sansera Engineering Limited Sansera Sweden AB Step down subsidiary Advance 200000000 Approved -67000000 0 0
33 Sansera Engineering Limited Lanka Swisstek Private Limited Company in which director is interested Any other transaction Purchase of building material 20000000 Approved 1040000 0 260000
Total value of transaction during the reporting period 662150000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 1957140000
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0