Integrated Filing — IndAS



General information about company
Scrip Code 532143
NSE Symbol SKMEGGPROD
MSEI Symbol NOTLISTED
ISIN INE411D01015
Name of company SKM EGG PRODUCTS EXPORT (INDIA) 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 12-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 MANUFACTURING OF EGG POWDER
Start date and time of board meeting 30-May-2025   11:30:00
End date and time of board meeting 30-May-2025   15:10:00
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
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 NA
(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. NA
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? Yes
Latest Date on which RPT policy is updated 2025-02-07
Indicate Company website link for updated RPT policy of the Company www.skmegg.com
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? No
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-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 1183900000 4933600000
Other income 34800000 125400000
Total income 1218700000 5059000000
2 Expenses
(a) Cost of materials consumed 810300000 3101150000
(b) Purchases of stock-in-trade 9800000 232050000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 13600000 142700000
(d) Employee benefit expense 85100000 336550000
(e) Finance costs 25200000 104000000
(f) Depreciation, depletion and amortisation expense 41300000 137700000
(f) Other Expenses
1 Power and Fuel 43200000 162400000
2 Transport and Forwarding Expenses 32500000 142100000
3 Other Expenses 60700000 230950000
Total other expenses 136400000 535450000
Total expenses 1121700000 4589600000
3 Total profit before exceptional items and tax 97000000 469400000
4 Exceptional items 0 0
5 Total profit before tax 97000000 469400000
6 Tax expense
7 Current tax 17900000 103500000
8 Deferred tax 16900000 14700000
9 Total tax expenses 34800000 118200000
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 62200000 351200000
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 62200000 351200000
17 Other comprehensive income net of taxes -32200000 -21300000
18 Total Comprehensive Income for the period 30000000 329900000
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 263300000 263300000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 2726500000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.36 13.34
Diluted earnings (loss) per share from continuing operations 2.36 13.34
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 2.36 13.34
Diluted earnings (loss) per share from continuing and discontinued operations 2.36 13.34
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 1878700000
Capital work-in-progress 4700000
Investment property
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 12700000
Trade receivables, non-current
Loans, non-current 1600000
Other non-current financial assets 31800000
Total non-current financial assets 46100000
Deferred tax assets (net)
Other non-current assets
Total non-current assets 1929500000
2 Current assets
Inventories 997850000
Current financial asset
Current investments 62000000
Trade receivables, current 279950000
Cash and cash equivalents 1462100000
Bank balance other than cash and cash equivalents 13000000
Loans, current 0
Other current financial assets 12100000
Total current financial assets 1829150000
Current tax assets (net)
Other current assets 101200000
Total current assets 2928200000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 4857700000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 263300000
Other equity 2726450000
Total equity attributable to owners of parent 2989750000
Non controlling interest
Total equity 2989750000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 617550000
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 617550000
Provisions, non-current 1850000
Deferred tax liabilities (net) 80700000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 700100000
Current liabilities
Current financial liabilities
Borrowings, current 874750000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 16400000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 200600000
Total Trade payable 217000000
Other current financial liabilities 13000000
Total current financial liabilities 1104750000
Other current liabilities 27400000
Provisions, current 35700000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 1167850000
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 1867950000
Total equity and liabilites 4857700000
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
1 Remeasurement of Defined Benefits Plans& Others 5100000 5100000
Total Amount of items that will not be reclassified to profit and loss 5100000 5100000
2 Income tax relating to items that will not be reclassified to profit or loss 1300000 1300000
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of gains and loss in ForwardContracts -48100000 -33500000
Total Amount of items that will be reclassified to profit and loss -48100000 -33500000
4 Income tax relating to items that will be reclassified to profit or loss -12100000 -8400000
5 Total Other comprehensive income -32200000 -21300000



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 469400000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 112300000
Adjustments for decrease (increase) in inventories 103600000
Adjustments for decrease (increase) in trade receivables, current -21000000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 114100000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -5000000
Adjustments for other financial assets, current 33500000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -2200000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -63900000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 137700000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -27000000
Adjustments for provisions, non-current -3300000
Adjustments for other financial liabilities, current 4100000
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 103500000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -4700000
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) -200000
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) 274500000
Net cash flows from (used in) operations 743900000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 103500000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 640400000
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 900000
Purchase of property, plant and equipment 331300000
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 103500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -226900000
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 -23700000
Repayments of borrowings 0
Payments of lease liabilities 53400000
Dividends paid 65800000
Interest paid 100500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -243400000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 170100000
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 170100000
Cash and cash equivalents cash flow statement at beginning of period 550800000
Cash and cash equivalents cash flow statement at end of period 720900000





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 N C Rajagopal & Co., Yes 30-Sep-2025


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 SKM Egg Products Export (India) Limited SKM Universal Marketing Company India Private Limited Associate Sale of goods or services Approved by Audit Committee 132540000 7760000 6408000
2 SKM Egg Products Export (India) Limited SKM Universal Marketing Company India Private Limited Associate Any other transaction Rent Income Approved by Audit Committee 90000 0 0
3 SKM Egg Products Export (India) Limited SKM Universal Marketing Company India Private Limited Associate Any other transaction Purchase of Electricity Approved by Audit Committee 36765000 0 0
4 SKM Egg Products Export (India) Limited SKM Universal Marketing Company India Private Limited Associate Any other transaction Purchase of PPE Approved by Audit Committee 375000 0 0
5 SKM Egg Products Export (India) Limited KMP KMP Any other transaction Remuneration Paid Approved by Audit Committee 101833000 0 0
6 SKM Egg Products Export (India) Limited KMP KMP Any other transaction Rent Paid Approved by Audit Committee 349000 0 0
7 SKM Egg Products Export (India) Limited KUTTILAKSHMI M RELATIVE OF KMP Any other transaction Rent Paid Approved by Audit Committee 60000 0 0
8 SKM Egg Products Export (India) Limited SKM Animal Feeds and Foods India Private Limited Other Related Parties Any other transaction Sale of goods Approved by Audit Committee 310000 0 0
9 SKM Egg Products Export (India) Limited SKM Siddha and Ayurvedha Company India Private Limited Other Related Parties Any other transaction Purchase of goods Approved by Audit Committee 120000 0 0
10 SKM Egg Products Export (India) Limited Shree Foundation Other Related Parties Any other transaction Donation Paid Approved by Audit Committee 15014000 0 0
11 SKM Egg Products Export (India) Limited SKM Animal Feeds and Foods India Private Limited Other Related Parties Any other transaction Purchase of goods Approved by Audit Committee 10261000 0 0
Total value of transaction during the reporting period 297717000