Integrated Filing — IndAS



General information about company
Scrip Code 543936
NSE Symbol SENCO
MSEI Symbol NOTLISTED
ISIN INE602W01027
Name of company SENCO GOLD 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 29-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 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 Sale of Jewellery & Other Articles
Start date and time of board meeting 29-May-2025   16:45:00
End date and time of board meeting 29-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 Unaudited 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 13777120000 63280720000
Other income 146800000 545670000
Total income 13923920000 63826390000
2 Expenses
(a) Cost of materials consumed 10460540000 48492690000
(b) Purchases of stock-in-trade 2033880000 13111320000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1029800000 -6838510000
(d) Employee benefit expense 356520000 1390770000
(e) Finance costs 374960000 1362120000
(f) Depreciation, depletion and amortisation expense 191280000 681250000
(f) Other Expenses
1 Other expenses 685860000 3448140000
Total other expenses 685860000 3448140000
Total expenses 13073240000 61647780000
3 Total profit before exceptional items and tax 850680000 2178610000
4 Exceptional items 0 0
5 Total profit before tax 850680000 2178610000
6 Tax expense
7 Current tax 222090000 621280000
8 Deferred tax 4290000 -35760000
9 Total tax expenses 226380000 585520000
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 624300000 1593090000
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 624300000 1593090000
17 Other comprehensive income net of taxes 5640000 17880000
18 Total Comprehensive Income for the period 629940000 1610970000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 624300000 1593090000
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 629940000 1610970000
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 818400000 818400000
Face value of equity share capital 5 5
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 3.82 10.09
Diluted earnings (loss) per share from continuing operations 3.81 10.08
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 3.82 10.09
Diluted earnings (loss) per share from continuing and discontinued operations 3.81 10.08
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1.'The consolidated financial results of Senco Gold Limited (the 'Holding Company') and its three wholly owned subsidiaries, (the Holding Company and its subsidiaries together referred to as 'the Group') for the quarter and year ended 31 March 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 29 May 2025. The above results for the year ended 31 March 2025 have been audited by the Statutory Auditors of the Holding Company. n n2.'These results have been prepared in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards specified under section 133 of the Companies Act 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 and other accounting principles generally accepted in India and is in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). n n3.'The figures for the quarters ended 31 March 2025 and 31 March 2024 represents the balancing figures between audited figures in respect of the full financial year and the published unaudited year to date figures upto the third quarter of the respective financial year. n n4.'The chief operating decision maker (CODM) has identified ‘jewellery business’ as a single business operating segment per management approach enumerated in Ind AS 108, 'Operating Segments'. Accordingly, no other disclosures are required to be furnished per the aforementioned standard. n n5. 'The Board of Directors have recommended a final dividend of Rs. 1.00 (20%) per equity share of Rs. 5.00 each for the financial year 2024-25. The said dividend is subject to the approval of the shareholders in the ensuing Annual General Meeting of the Holding Company. n n6. 'During the current year, the Holding Company completed a Qualified Institutional Placement (QIP) of 4,080,000 equity shares of face value of Rs. 10 each at a premium of Rs. 1,115.00 per share agregating to Rs. 4,590.00 million for certain purposes as stated in the Placement Document. As at 31 March 2025, the Holding Company has utilised an amount of Rs. 3,500.00 million towards repayment of its existing debt, Rs. 142.18 million towards issue expenses and the balance has been temporarily invested in deposits with scheduled banks. n n7. 'The Holding Company has split its equity shares having a nominal face value of Rs. 10 per equity share to equity share having a nominal face value of Rs. 5 per equity share with a record date of 31 January 2025. The effect of the aforesaid share split has been retrospectively adjusted in the calculation of the basic and diluted earnings per share for all periods presented in accordance with Ind AS 33, Earnings per Share. n n8a. 'The Holding Company regularly avails gold (metal) loans under the Gold (metal) Loans Scheme announced by the Reserve Bank of India, as per which physical delivery of gold inventory is received by the Holding Company that is recorded as inventory with the corresponding loan balance disclosed under ‘Borrowings’ until the previous year-end. Given the materiality of the outstanding balances, and considering the specific purpose and terms of the financing/sourcing arrangement, including but not limited to, the short term tenure of the loans that is comparable to the credit period normally available in the industry with respect to purchase of gold metal inventory, the management has reclassed and presented the amount of outstanding gold metal loans of Rs. 11,817.67 million (31 March 2024: Rs. 9,082.16 million) as a separate line item in the balance sheet as at year-end, to achieve better presentation of the financial position of the Holding Company in line with noted industry practices for similar transactions and balances. Correspondingly, the net movement of such payable balances of Rs. 2,735.51 million (31 March 2024: Rs. 2,706.07 million) has also been presented under ‘Cash flow from operating activities’ as compared to earlier presentation under ‘Cash flow from financing activities’ in the Statement of Cash Flows. n n8b. 'Financial results for the previous quarter ended 31 December 2024 have been regrouped/ reclassified/ adjusted, wherever necessary, to conform to current period’s classification/ adjustments. The impact of the same is not material to these 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 4019680000
Capital work-in-progress 19860000
Investment property
Goodwill 0
Other intangible assets 26830000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1690000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 428480000
Total non-current financial assets 430170000
Deferred tax assets (net) 265480000
Other non-current assets 209950000
Total non-current assets 4971970000
2 Current assets
Inventories 32992540000
Current financial asset
Current investments 0
Trade receivables, current 810400000
Cash and cash equivalents 332500000
Bank balance other than cash and cash equivalents 5576030000
Loans, current 0
Other current financial assets 1688440000
Total current financial assets 8407370000
Current tax assets (net)
Other current assets 1091630000
Total current assets 42491540000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 47463510000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 818400000
Other equity 18884520000
Total equity attributable to owners of parent 19702920000
Non controlling interest
Total equity 19702920000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 11230000
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 2599440000
Total non-current financial liabilities 2610670000
Provisions, non-current 29720000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 10600000
Total non-current liabilities 2650990000
Current liabilities
Current financial liabilities
Borrowings, current 17678910000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 81760000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1434730000
Total Trade payable 1516490000
Other current financial liabilities 1219950000
Total current financial liabilities 20415350000
Other current liabilities 4627620000
Provisions, current 49260000
Current tax liabilities (Net) 17370000
Deferred government grants, Current
Total current liabilities 25109600000
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 27760590000
Total equity and liabilites 47463510000
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 Unaudited 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 Unaudited 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 Remeasurement of defined benefit plans 450000 4240000
2 Gain on fair valuation of equity instruments 240000 240000
Total Amount of items that will not be reclassified to profit and loss 690000 4480000
2 Income tax relating to items that will not be reclassified to profit or loss 180000 1130000
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation difference 5130000 14530000
Total Amount of items that will be reclassified to profit and loss 5130000 14530000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 5640000 17880000



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 2178610000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1362120000
Adjustments for decrease (increase) in inventories -8422350000
Adjustments for decrease (increase) in trade receivables, current -277240000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -561470000
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 -552320000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 4566910000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 681250000
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 -4480000
Adjustments for dividend income 0
Adjustments for interest income 379410000
Adjustments for share-based payments 5570000
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 -64100000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -3645520000
Net cash flows from (used in) operations -1466910000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 745130000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -2212040000
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 10350000
Purchase of property, plant and equipment 378500000
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 401490000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -355570000
Net cash flows from (used in) investing activities -322230000
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 4483420000
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 1690000
Repayments of borrowings 30760000
Payments of lease liabilities 676820000
Dividends paid 69950000
Interest paid 1025970000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 2681610000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 147340000
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 147340000
Cash and cash equivalents cash flow statement at beginning of period 185160000
Cash and cash equivalents cash flow statement at end of period 332500000





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 M/s. Walker Chandiok & Co. LLP Yes 31-May-2025