Integrated Filing — IndAS



General information about company
Scrip Code 524542
NSE Symbol SUKHJITS
MSEI Symbol NOTLISTED
ISIN INE450E01029
Name of company SUKHJIT STARCH & CHEMICALS 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 Multi segment
Description of single segment
Start date and time of board meeting 30-May-2025   11:30:00
End date and time of board meeting 30-May-2025   13:50:00
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 3597500000 14979500000
Other income 30600000 82400000
Total income 3628100000 15061900000
2 Expenses
(a) Cost of materials consumed 2949900000 11403300000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -208300000 -403200000
(d) Employee benefit expense 160600000 663700000
(e) Finance costs 59300000 300800000
(f) Depreciation, depletion and amortisation expense 96500000 359000000
(f) Other Expenses
1 Other Expenditure 526100000 2198800000
Total other expenses 526100000 2198800000
Total expenses 3584100000 14522400000
3 Total profit before exceptional items and tax 44000000 539500000
4 Exceptional items 0 0
5 Total profit before tax 44000000 539500000
6 Tax expense
7 Current tax 20500000 114500000
8 Deferred tax -4500000 25500000
9 Total tax expenses 16000000 140000000
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 28000000 399500000
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 28000000 399500000
17 Other comprehensive income net of taxes -5200000 20200000
18 Total Comprehensive Income for the period 22800000 419700000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
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 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 156200000 156200000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 5274600000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.9 12.79
Diluted earnings (loss) per share from continuing operations 0.9 12.79
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 0.9 12.79
Diluted earnings (loss) per share from continuing and discontinued operations 0.9 12.79
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 5451700000
Capital work-in-progress 188800000
Investment property 210600000
Goodwill 0
Other intangible assets 300000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 100000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 39500000
Total non-current financial assets 39600000
Deferred tax assets (net)
Other non-current assets
Total non-current assets 5891000000
2 Current assets
Inventories 2269300000
Current financial asset
Current investments 525700000
Trade receivables, current 1135300000
Cash and cash equivalents 9300000
Bank balance other than cash and cash equivalents 149500000
Loans, current 37700000
Other current financial assets
Total current financial assets 1857500000
Current tax assets (net) 31600000
Other current assets 250800000
Total current assets 4409200000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 10300200000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 156200000
Other equity 5274600000
Total equity attributable to owners of parent 5430800000
Non controlling interest 200000
Total equity 5431000000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 823200000
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 823200000
Provisions, non-current 0
Deferred tax liabilities (net) 384700000
Deferred government grants, Non-current 318400000
Other non-current liabilities 351600000
Total non-current liabilities 1877900000
Current liabilities
Current financial liabilities
Borrowings, current 2018400000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 61200000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 714400000
Total Trade payable 775600000
Other current financial liabilities
Total current financial liabilities 2794000000
Other current liabilities 197300000
Provisions, current 0
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 2991300000
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 4869200000
Total equity and liabilites 10300200000
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)
1 Maize Processing Division 3618100000 14930200000
2 Infrastructure Division 135000000 616800000
3 Others 4100000 25700000
Total Segment Revenue 3757200000 15572700000
Less: Inter segment revenue 129200000 129200000
Revenue from operations 3628000000 15061900000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Maize Processing Division 92400000 814000000
2 Infrastructure Division 11100000 24700000
3 Others -100000 1600000
Total Profit before tax 103400000 840300000
i. Finance cost 59300000 59300000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 44100000 539500000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Maize Processing Division 9013400000 9013400000
2 Infrastructure Division 1272900000 1272900000
3 Others 13900000 13900000
Total Segment Asset 10300200000 10300200000
Un-allocable Assets 0 0
Net Segment Asset 10300200000 10300200000
4 Segment Liabilities
Segment Liabilities
1 Maize Processing Division 4351900000 4351900000
2 Infrastructure Division 515400000 515400000
3 Others 1900000 1900000
Total Segment Liabilities 4869200000 4869200000
Un-allocable Liabilities 0 0
Net Segment Liabilities 4869200000 4869200000
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 -2900000 -1100000
Total Amount of items that will not be reclassified to profit and loss -2900000 -1100000
2 Income tax relating to items that will not be reclassified to profit or loss -700000 -300000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss -4100000 28100000
Total Amount of items that will be reclassified to profit and loss -4100000 28100000
4 Income tax relating to items that will be reclassified to profit or loss -1100000 7100000
5 Total Other comprehensive income -5200000 20200000



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 539500000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 35500000
Adjustments for decrease (increase) in trade receivables, current -384700000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
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 21000000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 11900000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 359000000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 200000
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 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 14500000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 57400000
Net cash flows from (used in) operations 596900000
Dividends received 0
Interest paid -281000000
Interest received -20800000
Income taxes paid (refund) 118100000
Other inflows (outflows) of cash -61300000
Net cash flows from (used in) operating activities 677700000
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 398400000
Proceeds from sales of investment property 365200000
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 20800000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -12400000
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 52900000
Repayments of borrowings 426300000
Payments of lease liabilities 6500000
Dividends paid 1200000
Interest paid 281000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -662100000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 3200000
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 3200000
Cash and cash equivalents cash flow statement at beginning of period 155600000
Cash and cash equivalents cash flow statement at end of period 158800000





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 Y K Sud & Co. Yes 30-Jun-2028