Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol SAIFL
MSEI Symbol NOTLISTED
ISIN INE0PZA01015
Name of company Sameera Agro And Infra Limited
Type of company SME
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 16-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Multi segment
Description of single segment
Start date and time of board meeting 27-May-2025   11:00:00
End date and time of board meeting 27-May-2025   15:00:00
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 Not applicable



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 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 1362815000 2364589000
Other income 0 0
Total income 1362815000 2364589000
2 Expenses
(a) Cost of materials consumed 1357184000 2175183000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -139977000 -57935000
(d) Employee benefit expense 5757000 9274000
(e) Finance costs 441000 480000
(f) Depreciation, depletion and amortisation expense 29174000 29321000
(f) Other Expenses
1 OTHER EXPENSES 12249000 26189000
Total other expenses 12249000 26189000
Total expenses 1264828000 2182512000
3 Total profit before exceptional items and tax 97987000 182077000
4 Exceptional items 0 0
5 Total profit before tax 97987000 182077000
6 Tax expense
7 Current tax 36075000 58350000
8 Deferred tax -38000 -44000
9 Total tax expenses 36037000 58306000
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 61950000 123771000
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 61950000 123771000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 61950000 123771000
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 119098000 119098000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1072621000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.2 10.39
Diluted earnings (loss) per share from continuing operations 5.2 10.39
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 5.2 10.39
Diluted earnings (loss) per share from continuing and discontinued operations 5.2 10.39
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 405719000
Capital work-in-progress 152639000
Investment property
Goodwill 0
Other intangible assets 57702000
Intangible assets under development 0
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 4408000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 89000
Total non-current financial assets 4497000
Deferred tax assets (net) 247000
Other non-current assets 18940000
Total non-current assets 639744000
2 Current assets
Inventories 156768000
Current financial asset
Current investments 0
Trade receivables, current 821510000
Cash and cash equivalents 2224000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets
Total current financial assets 823734000
Current tax assets (net)
Other current assets 3790000
Total current assets 984292000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1624036000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 119098000
Other equity 1072621000
Total equity attributable to owners of parent 1191719000
Non controlling interest 146560000
Total equity 1338279000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 14891000
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 14891000
Provisions, non-current 0
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 8646000
Total non-current liabilities 23537000
Current liabilities
Current financial liabilities
Borrowings, current 45000000
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 138345000
Total Trade payable 138345000
Other current financial liabilities
Total current financial liabilities 183345000
Other current liabilities 27654000
Provisions, current 51221000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 262220000
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 285757000
Total equity and liabilites 1624036000
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 Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Sale of Agri Commodities 1362815000 2364589000
Total Segment Revenue 1362815000 2364589000
Less: Inter segment revenue
Revenue from operations 1362815000 2364589000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sale of Agri Commodities 116877000 201153000
Total Profit before tax 116877000 201153000
i. Finance cost 441000 441000
ii. Other Unallocable Expenditure net off Unallocable income 147000 147000
Profit before tax 116289000 200379000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sale of Agri Commodities 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Sale of Agri Commodities 0 0
Total Segment Liabilities 0 0
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-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 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
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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 182077000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 394000
Adjustments for decrease (increase) in inventories -57936000
Adjustments for decrease (increase) in trade receivables, current -166012000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -68000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 218966000
Adjustments for other financial assets, current 18724000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 56710000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 3703000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 26189000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -4436000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 44741000
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 0
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) 140975000
Net cash flows from (used in) operations 323052000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 58350000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 264702000
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 529086000
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 5000
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 -18723000
Net cash flows from (used in) investing activities -547814000
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 9876000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 394000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 294227000
Net cash flows from (used in) financing activities 283957000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 845000
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 845000
Cash and cash equivalents cash flow statement at beginning of period 1379000
Cash and cash equivalents cash flow statement at end of period 2224000