Integrated Filing — IndAS



General information about company
Scrip Code 514043
NSE Symbol HIMATSEIDE
MSEI Symbol NOTLISTED
ISIN INE049A01027
Name of company Himatsingka Seide 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 23-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 Single segment
Description of single segment Textiles
Start date and time of board meeting 28-May-2025   16:30:00
End date and time of board meeting 28-May-2025   19:50:00
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 6569091000 27781973000
Other income 250774000 650702000
Total income 6819865000 28432675000
2 Expenses
(a) Cost of materials consumed 2574986000 12287823000
(b) Purchases of stock-in-trade 1034089000 2086712000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -314830000 -410184000
(d) Employee benefit expense 630119000 2692760000
(e) Finance costs 751137000 3157001000
(f) Depreciation, depletion and amortisation expense 375779000 1514194000
(f) Other Expenses
1 Other Expenses 1466932000 5983410000
Total other expenses 1466932000 5983410000
Total expenses 6518212000 27311716000
3 Total profit before exceptional items and tax 301653000 1120959000
4 Exceptional items -946072000 -946072000
5 Total profit before tax -644419000 174887000
6 Tax expense
7 Current tax 105193000 308462000
8 Deferred tax -870273000 -896358000
9 Total tax expenses -765080000 -587896000
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 120661000 762783000
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 -1218000 -2380000
16 Total profit (loss) for period 119443000 760403000
17 Other comprehensive income net of taxes 137276000 232637000
18 Total Comprehensive Income for the period 256719000 993040000
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 628711000 628711000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 19698633000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.95 6.92
Diluted earnings (loss) per share from continuing operations 0.95 6.82
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 0.95 6.92
Diluted earnings (loss) per share from continuing and discontinued operations 0.95 6.82
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 20397790000
Capital work-in-progress 129035000
Investment property 0
Goodwill 4512388000
Other intangible assets 274668000
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 97360000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 287550000
Total non-current financial assets 384910000
Deferred tax assets (net) 180942000
Other non-current assets 549953000
Total non-current assets 26429686000
2 Current assets
Inventories 10075017000
Current financial asset
Current investments 17191000
Trade receivables, current 10866887000
Cash and cash equivalents 706355000
Bank balance other than cash and cash equivalents 440711000
Loans, current 14060000
Other current financial assets 4955336000
Total current financial assets 17000540000
Current tax assets (net) 0
Other current assets 2212367000
Total current assets 29287924000
3 Non-current assets classified as held for sale 878213000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 56595823000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 628711000
Other equity 19698633000
Total equity attributable to owners of parent 20327344000
Non controlling interest 0
Total equity 20327344000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 13535919000
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 165133000
Total non-current financial liabilities 13701052000
Provisions, non-current 194921000
Deferred tax liabilities (net) 224329000
Deferred government grants, Non-current 0
Other non-current liabilities 510232000
Total non-current liabilities 14630534000
Current liabilities
Current financial liabilities
Borrowings, current 11855517000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1382163000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 7110869000
Total Trade payable 8493032000
Other current financial liabilities 722926000
Total current financial liabilities 21071475000
Other current liabilities 197222000
Provisions, current 121418000
Current tax liabilities (Net) 247830000
Deferred government grants, Current 0
Total current liabilities 21637945000
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 36268479000
Total equity and liabilites 56595823000
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 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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of employees defined benefit plan 21844000 32459000
2 Income tax relating to items that will not be reclassified to profit or loss -7634000 -11343000
Total Amount of items that will not be reclassified to profit and loss 14210000 21116000
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 Exchange differences in translating the financial statements of foreign operations 36126000 210691000
2 Effective portion of gains and losses on designated portion of hedging instruments in cash flow hedge 133638000 1275000
3 Income tax relating to items that will be reclassified to profit or loss -46698000 -445000
Total Amount of items that will be reclassified to profit and loss 123066000 211521000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 137276000 232637000



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 174887000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3157001000
Adjustments for decrease (increase) in inventories -130988000
Adjustments for decrease (increase) in trade receivables, current -1818661000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -851334000
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 -287409000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 34328000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1514194000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 946072000
Adjustments for provisions, current -18531000
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 -30460000
Adjustments for dividend income 0
Adjustments for interest income 64542000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 2380000
Other adjustments for which cash effects are investing or financing cash flow -11116000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 38155000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 2474329000
Net cash flows from (used in) operations 2649216000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 297901000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 2351315000
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 57275000
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 40000000
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 -236110000
Purchase of property, plant and equipment 0
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 58388000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 854952000
Net cash flows from (used in) investing activities 579955000
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 3769367000
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 1536144000
Repayments of borrowings 4155972000
Payments of lease liabilities 169123000
Dividends paid 24614000
Interest paid 3538042000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -2582240000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 349030000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 2898000
Net increase (decrease) in cash and cash equivalents 351928000
Cash and cash equivalents cash flow statement at beginning of period 354427000
Cash and cash equivalents cash flow statement at end of period 706355000





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 MSKA & Associates Yes 31-Jul-2027