Integrated Filing — IndAS



General information about company
Scrip Code 519260
NSE Symbol SANWARIA
MSEI Symbol NOTLISTED
ISIN INE890C10146
Name of company SANWARIA CONSUMER 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 22-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
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 SOYA OIL AND RICE
Start date and time of board meeting 29-May-2025   19:29:00
End date and time of board meeting 29-May-2025   19:46:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public No
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. No
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



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 Standalone Standalone
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 0 0
Other income 2644000 10605000
Total income 2644000 10605000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 0 0
(e) Finance costs 0 1000
(f) Depreciation, depletion and amortisation expense 9398000 37591000
(f) Other Expenses
1 Advertisement Expenses 8000 16000
2 Security Expenses 1337000 6686000
3 Professional Fee 503000 1883000
4 Travelling Expenses 40000 70000
5 Insurance Expenses 885000 885000
6 0 0 0
7 0 0 0
8 0 0 0
9 0 0 0
10 0 0 0
Total other expenses 2773000 9540000
Total expenses 12171000 47132000
3 Total profit before exceptional items and tax -9527000 -36527000
4 Exceptional items 0 0
5 Total profit before tax -9527000 -36527000
6 Tax expense
7 Current tax 0 0
8 Deferred tax -7297000 -7297000
9 Total tax expenses -7297000 -7297000
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 -2230000 -29230000
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 -2230000 -29230000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period -2230000 -29230000
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 736100000 736100000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve -7009542000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0 -0.04
Diluted earnings (loss) per share from continuing operations 0 -0.04
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 -0.04
Diluted earnings (loss) per share from discontinued operations 0 -0.04
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0 -0.08
Diluted earnings (loss) per share from continuing and discontinued operations 0 -0.08
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The Above audited Results were reviewed by Audit Committee (headed by Independent Director) and taken on records at the meeting with Board of Directors (suspended) held on 29.05.2025 n n2. Figures are re-arranged and re-grouped wherever found necessary. n n3. The Company is under CIRP since 29th May 2020 hence Commercial activities, specifically warehousing, leasing and job work are going on at Lmited permitted level Under the Resolution Professional and Committee of Creditors. n n4. The Company is engaged in FMCG Sector hence reporting its results in single segment. n n5. The Audited Financial Results of the Company have been prepared in accordance with the Indian Accounting Standard (Ind-AS) as prescribed under section 133 of the Companies Act, 2013 n n



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 583784000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 0
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 311846000
Trade receivables, non-current 0
Loans, non-current 8403000
Other non-current financial assets 180999000
Total non-current financial assets 501248000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 1085032000
2 Current assets
Inventories 14518000
Current financial asset
Current investments 0
Trade receivables, current 2594758000
Cash and cash equivalents 36000
Bank balance other than cash and cash equivalents 997000
Loans, current -108356000
Other current financial assets -12813000
Total current financial assets 2474622000
Current tax assets (net) 0
Other current assets 0
Total current assets 2489140000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3574172000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 736100000
Other equity -6642891000
Total equity attributable to owners of parent -5906791000
Non controlling interest
Total equity -5906791000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 230520000
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 0
Total non-current financial liabilities 230520000
Provisions, non-current 11596000
Deferred tax liabilities (net) 86866000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 328982000
Current liabilities
Current financial liabilities
Borrowings, current 8905039000
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 95255000
Total Trade payable 95255000
Other current financial liabilities 1485000
Total current financial liabilities 9001779000
Other current liabilities -90000
Provisions, current 746000
Current tax liabilities (Net) 149546000
Deferred government grants, Current
Total current liabilities 9151981000
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 9480963000
Total equity and liabilites 3574172000
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 Standalone Standalone
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 Standalone Standalone
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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax -36527000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 0
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 115000
Adjustments for decrease (increase) in other non-current assets 302000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -1538000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 0
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -1091000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 37591000
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 129000
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) 35508000
Net cash flows from (used in) operations -1019000
Dividends received 0
Interest paid 0
Interest received 525000
Income taxes paid (refund) -7297000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 6803000
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 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 0
Income taxes paid (refund) 525000
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -525000
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 7297000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -7297000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -1019000
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 -1019000
Cash and cash equivalents cash flow statement at beginning of period 2052000
Cash and cash equivalents cash flow statement at end of period 1033000





Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 SANWARIA CONSUMER LTD ASHOK DALL AND OIL MILLS GROUP CONCERN Loan YES 161000 6386000 6892000
2 SANWARIA CONSUMER LTD SANWARIA ENERGY LIMITED GROUP CONCERN Loan YES 0 119222000 119222000
3 SANWARIA CONSUMER LTD SANWARIA GLOBFIN PRIVATE LIMITED GROUP CONCERN Loan YES 0 476720000 476720000
4 SANWARIA CONSUMER LTD SANWARIA WAREHOUSING AND LOGISTICE LIMITED GROUP CONCERN Loan YES 0 3886000 3886000
5 SANWARIA CONSUMER LTD SANWARIA FOODS LIMITED GROUP CONCERN Loan YES 0 -9000 -9000
6 SANWARIA CONSUMER LTD Sanwaria Tech Media & Telecom Ltd. GROUP CONCERN Loan YES 0 8000 8000
7 SANWARIA CONSUMER LTD Gulab chand Agrawal DIRECTOR Loan YES 0 643000 643000
8 SANWARIA CONSUMER LTD Satish Agrawal DIRECTOR Loan YES 0 524000 524000
9 SANWARIA CONSUMER LTD Ashok Agrawal DIRECTOR Loan YES 0 498000 498000
10 SANWARIA CONSUMER LTD Anil Agrawal DIRECTOR Loan YES 0 747000 747000
11 SANWARIA CONSUMER LTD Geeta Devi Agrawal Itarsi RELATIVE OF DIRECTOR Loan YES 0 937000 937000
12 SANWARIA CONSUMER LTD Madhu Agrawal RELATIVE OF DIRECTOR Loan YES 0 201000 201000
13 SANWARIA CONSUMER LTD R.N. Agrawal RELATIVE OF DIRECTOR Loan YES 0 47149000 47149000
14 SANWARIA CONSUMER LTD R.N. Agrawal HUF RELATIVE OF DIRECTOR Loan YES 0 8263000 8263000
15 SANWARIA CONSUMER LTD Sadhna Devi Agrawal RELATIVE OF DIRECTOR Loan YES 0 456000 456000
16 SANWARIA CONSUMER LTD Anju Devi Agrawal RELATIVE OF DIRECTOR Loan YES 0 240000 240000
17 SANWARIA CONSUMER LTD Vasu Agrawal RELATIVE OF DIRECTOR Loan YES 0 119000 119000
18 SANWARIA CONSUMER LTD Ashutosh Agrawal RELATIVE OF DIRECTOR Loan YES 0 60000 60000
19 SANWARIA CONSUMER LTD Ashok Dal and Oil Mills GROUP CONCERN Any other transaction LEASE YES 5040000 0 907000
Total value of transaction during the reporting period 5201000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 8905039000
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0