Integrated Filing — IndAS



General information about company
Scrip Code 530307
NSE Symbol CLSEL
MSEI Symbol NA
ISIN INE419D01026
Name of company CHAMAN LAL SETIA EXPORTS 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 12-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 RICE
Start date and time of board meeting 28-May-2025   02:00:00
End date and time of board meeting 28-May-2025   05:30:00
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
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 2025-02-10
Indicate Company website link for updated RPT policy of the Company www.clsel.in
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 such default



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 3676907000 14952558000
Other income 18721000 86800000
Total income 3695628000 15039358000
2 Expenses
(a) Cost of materials consumed 399402000 1663214000
(b) Purchases of stock-in-trade 1695265000 9746797000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 738422000 261279000
(d) Employee benefit expense 54845000 187121000
(e) Finance costs 46957000 97748000
(f) Depreciation, depletion and amortisation expense -11699000 36111000
(f) Other Expenses
1 OTHER EXPENSES 455296000 1683407000
Total other expenses 455296000 1683407000
Total expenses 3378488000 13675677000
3 Total profit before exceptional items and tax 317140000 1363681000
4 Exceptional items 0 0
5 Total profit before tax 317140000 1363681000
6 Tax expense
7 Current tax 78778000 341460000
8 Deferred tax -7155000 -6575000
9 Total tax expenses 71623000 334885000
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 245517000 1028796000
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 245517000 1028796000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 245517000 1028796000
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 99452000 99452000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 6431172000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.93 20.68
Diluted earnings (loss) per share from continuing operations 4.93 20.68
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 4.93 20.68
Diluted earnings (loss) per share from continuing and discontinued operations 4.93 20.68
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 1557625000
Capital work-in-progress 60842000
Investment property
Goodwill 0
Other intangible assets 0
Intangible assets under development 1686000
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 0
Total non-current financial assets 0
Deferred tax assets (net)
Other non-current assets 3538000
Total non-current assets 1623691000
2 Current assets
Inventories 4337507000
Current financial asset
Current investments 1091000
Trade receivables, current 2284675000
Cash and cash equivalents 2150000
Bank balance other than cash and cash equivalents 572811000
Loans, current 8852000
Other current financial assets
Total current financial assets 2869579000
Current tax assets (net)
Other current assets 847019000
Total current assets 8054105000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 9677796000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 99452000
Other equity 7233268000
Total equity attributable to owners of parent 7332720000
Non controlling interest
Total equity 7332720000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 620559000
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 620559000
Provisions, non-current 0
Deferred tax liabilities (net) 9705000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 630264000
Current liabilities
Current financial liabilities
Borrowings, current 611069000
Trade payables, 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 114203000
Total Trade payable 114203000
Other current financial liabilities
Total current financial liabilities 725272000
Other current liabilities 253285000
Provisions, current 736255000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 1714812000
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 2345076000
Total equity and liabilites 9677796000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) n n



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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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



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 1363681000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 97748000
Adjustments for decrease (increase) in inventories 656934000
Adjustments for decrease (increase) in trade receivables, current -288323000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 65888000
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 0
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 36110000
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 36193000
Adjustments for other financial liabilities, non-current 12856000
Adjustments for unrealised foreign exchange losses gains 6575000
Adjustments for dividend income 0
Adjustments for interest income 64197000
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 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 559784000
Net cash flows from (used in) operations 1923465000
Dividends received 0
Interest paid 341460000
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -855169000
Net cash flows from (used in) operating activities 726836000
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 0
Purchase of property, plant and equipment 173716000
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 1472000
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 64197000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -279000
Net cash flows from (used in) investing activities -111270000
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 518640000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -97748000
Net cash flows from (used in) financing activities -616388000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -822000
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 -822000
Cash and cash equivalents cash flow statement at beginning of period 2972000
Cash and cash equivalents cash flow statement at end of period 2150000





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 RAJESH KAPOOR & CO. Yes 31-Jul-2026


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 CHAMAN LAL SETIA EXPORTS LTD VIJAY KUMAR SETIA MANAGING DIRECTOR Any other transaction Remuneration,Perk,Interest 41309000 APPROVED 41309000 203313000 423511000
2 CHAMAN LAL SETIA EXPORTS LTD RAJEEV SETIA JOINT MANAGING DIRECTOR Any other transaction Remuneration,Perk,Interest 31596000 APPROVED 31596000 130368000 125799000
3 CHAMAN LAL SETIA EXPORTS LTD SHWETA SETIA WHOLE TIME DIRECTOR Remuneration -103000 APPROVED -103000 50000 0
4 CHAMAN LAL SETIA EXPORTS LTD SANKESH SETIA WHOLE TIME DIRECTOR Any other transaction Remuneration,Perk,Interest 20798000 APPROVED 20798000 25518000 707000
5 CHAMAN LAL SETIA EXPORTS LTD ISHA SETIA DIRECTOR'S WIFE Remuneration 300000 APPROVED 300000 0 50000
6 CHAMAN LAL SETIA EXPORTS LTD RICHA SETIA DIRECTOR'S WIFE Remuneration 300000 APPROVED 300000 50000 0
7 CHAMAN LAL SETIA EXPORTS LTD KANIKA NEVTIA COMPANY SECRETARY AND COMPLIANCE OFFICER Remuneration 662000 APPROVED 662000 25000 0
8 CHAMAN LAL SETIA EXPORTS LTD S.A EXPORT SISTER CONCERN Any other transaction Sale,Purchase 266413000 APPROVED 266413000 61869000 22939000
9 CHAMAN LAL SETIA EXPORTS LTD STAR EXPORT SISTER CONCERN Any other transaction Sale,Purchase 241101000 APPROVED 241101000 19848000 22944000
10 CHAMAN LAL SETIA EXPORTS LTD AVN GROUP SISTER CONCERN Any other transaction Rent 31763000 APPROVED 31763000 656000 0
11 CHAMAN LAL SETIA EXPORTS LTD VIRGO OVERSEAS SISTER CONCERN Any other transaction Rent 1911000 APPROVED 1911000 0 0
12 CHAMAN LAL SETIA EXPORTS LTD LAJ FOODS PRIVATE LIMITED SISTER CONCERN Any other transaction Sale,Purchase 65826000 APPROVED 65826000 0 95000
13 CHAMAN LAL SETIA EXPORTS LTD NUTRAIN INTERNATIONAL PRIVATE LIMITED SISTER CONCERN Any other transaction Sale,Purchase 212000 APPROVED 212000 0 212000
14 CHAMAN LAL SETIA EXPORTS LTD SETIA RICE MILLS SISTER CONCERN Any other transaction Rent 0 APPROVED 0 0 543000
15 CHAMAN LAL SETIA EXPORTS LTD SAKSHI SODHI INDEPENDENT DIRECTOR Any other transaction Sitting Fees 3000 APPROVED 3000 0 3000
16 CHAMAN LAL SETIA EXPORTS LTD RIDHIMA BAHL INDENDENT DIRECTOR Any other transaction Sitting Fees 4000 APPROVED 4000 0 4000
17 CHAMAN LAL SETIA EXPORTS LTD AVALJOT INDEPENDENT DIRECTOR Any other transaction Sitting Fees 7000 APPROVED 7000 9000 0
18 CHAMAN LAL SETIA EXPORTS LTD POOJA INDEPENDENT DIRECTOR Any other transaction Sitting Fees 7000 APPROVED 7000 8000 3000
19 CHAMAN LAL SETIA EXPORTS LTD ARUN KUMAR VERMA INDEPENDENT DIRECTOR Any other transaction Sitting Fees 8000 APPROVED 8000 8000 3000
20 CHAMAN LAL SETIA EXPORTS LTD ANKIT SETIA WHOLE TIME DIRECTOR Any other transaction Remuneration,Perk,Interest 24023000 APPROVED 24023000 49387000 39545000
Total value of transaction during the reporting period 726140000