Integrated Filing — IndAS



General information about company
Scrip Code 532509
NSE Symbol SUPRAJIT
MSEI Symbol NA
ISIN INE399C01030
Name of company SUPRAJIT 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-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 Automotive cables, speedo meters, halogen bulbs,etc
Start date and time of board meeting 28-May-2025   10:45:00
End date and time of board meeting 28-May-2025   13:30:00
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 8769240000 32769520000
Other income 98870000 461830000
Total income 8868110000 33231350000
2 Expenses
(a) Cost of materials consumed 4647810000 18130780000
(b) Purchases of stock-in-trade 176370000 646810000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 188230000 -166290000
(d) Employee benefit expense 1914090000 7282280000
(e) Finance costs 142970000 604030000
(f) Depreciation, depletion and amortisation expense 323990000 1218340000
(f) Other Expenses
1 Other Expenses 972610000 3541810000
Total other expenses 972610000 3541810000
Total expenses 8366070000 31257760000
3 Total profit before exceptional items and tax 502040000 1973590000
4 Exceptional items 0 0
5 Total profit before tax 502040000 1973590000
6 Tax expense
7 Current tax 288780000 1071680000
8 Deferred tax -59110000 -90740000
9 Total tax expenses 229670000 980940000
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 272370000 992650000
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 272370000 992650000
17 Other comprehensive income net of taxes 22710000 -77290000
18 Total Comprehensive Income for the period 295080000 915360000
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 137160000 137160000
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 1.98 7.2
Diluted earnings (loss) per share from continuing operations 1.98 7.19
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 1.98 7.2
Diluted earnings (loss) per share from continuing and discontinued operations 1.98 7.19
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 7562780000
Capital work-in-progress 255390000
Investment property
Goodwill 1418060000
Other intangible assets 1118810000
Intangible assets under development 9000000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1150000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 167340000
Total non-current financial assets 168490000
Deferred tax assets (net) 166530000
Other non-current assets 452720000
Total non-current assets 11151780000
2 Current assets
Inventories 5464920000
Current financial asset
Current investments 2512740000
Trade receivables, current 5817760000
Cash and cash equivalents 1417680000
Bank balance other than cash and cash equivalents 85790000
Loans, current 13560000
Other current financial assets 29170000
Total current financial assets 9876700000
Current tax assets (net)
Other current assets 830540000
Total current assets 16172160000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 27323940000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 137160000
Other equity 12665020000
Total equity attributable to owners of parent 12802180000
Non controlling interest
Total equity 12802180000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1392840000
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 1349690000
Total non-current financial liabilities 2742530000
Provisions, non-current 72500000
Deferred tax liabilities (net) 475530000
Deferred government grants, Non-current
Other non-current liabilities 46860000
Total non-current liabilities 3337420000
Current liabilities
Current financial liabilities
Borrowings, current 5178290000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 499010000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3257410000
Total Trade payable 3756420000
Other current financial liabilities 1040860000
Total current financial liabilities 9975570000
Other current liabilities 311520000
Provisions, current 597340000
Current tax liabilities (Net) 299910000
Deferred government grants, Current
Total current liabilities 11184340000
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 14521760000
Total equity and liabilites 27323940000
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 Items that will not be reclassified to profit or loss re-measurement gain/loss on defined benefit plan 9530000 -13670000
Total Amount of items that will not be reclassified to profit and loss 9530000 -13670000
2 Income tax relating to items that will not be reclassified to profit or loss -13180000 63620000
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 22710000 -77290000



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 1973590000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 604030000
Adjustments for decrease (increase) in inventories -567920000
Adjustments for decrease (increase) in trade receivables, current -573040000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -17590000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 17410000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 207540000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 35570000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1218340000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -152910000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 125770000
Adjustments for unrealised foreign exchange losses gains 58500000
Adjustments for dividend income 0
Adjustments for interest income 3420000
Adjustments for share-based payments 14690000
Adjustments for fair value losses (gains) -321550000
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 64360000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 709780000
Net cash flows from (used in) operations 2683370000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 836000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1847370000
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 -1012220000
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 8070000
Purchase of property, plant and equipment 1110610000
Proceeds from sales of investment property 3134240000
Purchase of investment property 199560000
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 3490000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -53500000
Net cash flows from (used in) investing activities 769910000
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 200000
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 1125000000
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 9944210000
Repayments of borrowings 9829930000
Payments of lease liabilities 278970000
Dividends paid 361460000
Interest paid 594920000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -134010000
Net cash flows from (used in) financing activities -2379880000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 237400000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 25030000
Net increase (decrease) in cash and cash equivalents 262430000
Cash and cash equivalents cash flow statement at beginning of period 1155250000
Cash and cash equivalents cash flow statement at end of period 1417680000





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 S.R. Baltiboi and Associates LLP Yes 31-Jul-2027