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 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 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



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 1174400000 4978300000
Other income 48500000 140400000
Total income 1222900000 5118700000
2 Expenses
(a) Cost of materials consumed 805600000 3101200000
(b) Purchases of stock-in-trade 59400000 277300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -20700000 136900000
(d) Employee benefit expense 85100000 336400000
(e) Finance costs 32300000 112800000
(f) Depreciation, depletion and amortisation expense 41300000 137700000
(f) Other Expenses
1 Power and Fuel 43200000 162400000
2 Transport and Forwarding Expenses 2200000 115200000
3 Other Expenses 76100000 270500000
Total other expenses 121500000 548100000
Total expenses 1124500000 4650400000
3 Total profit before exceptional items and tax 98400000 468300000
4 Exceptional items 0 0
5 Total profit before tax 98400000 468300000
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 63600000 350100000
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 200000 -4000000
16 Total profit (loss) for period 63800000 346100000
17 Other comprehensive income net of taxes -30900000 -18100000
18 Total Comprehensive Income for the period 32900000 328000000
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 32400000 327700000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 400000 300000
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 2768300000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.41 13.15
Diluted earnings (loss) per share from continuing operations 2.41 13.15
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 2.41 13.15
Diluted earnings (loss) per share from continuing and discontinued operations 2.41 13.15
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 1878800000
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 15400000
Trade receivables, non-current
Loans, non-current 1600000
Other non-current financial assets 31800000
Total non-current financial assets 48800000
Deferred tax assets (net)
Other non-current assets
Total non-current assets 1932300000
2 Current assets
Inventories 1044400000
Current financial asset
Current investments 62000000
Trade receivables, current 287000000
Cash and cash equivalents 1466500000
Bank balance other than cash and cash equivalents 13000000
Loans, current 0
Other current financial assets 12100000
Total current financial assets 1840600000
Current tax assets (net)
Other current assets 118700000
Total current assets 3003700000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 4936000000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 263300000
Other equity 2768300000
Total equity attributable to owners of parent 3031600000
Non controlling interest
Total equity 3031600000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 617500000
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 617500000
Provisions, non-current 1900000
Deferred tax liabilities (net) 80700000
Deferred government grants, Non-current
Other non-current liabilities 6900000
Total non-current liabilities 707000000
Current liabilities
Current financial liabilities
Borrowings, current 874800000
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 229700000
Total Trade payable 246100000
Other current financial liabilities 13000000
Total current financial liabilities 1133900000
Other current liabilities 27400000
Provisions, current 36100000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 1197400000
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 1904400000
Total equity and liabilites 4936000000
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)
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 Consolidated Consolidated
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
2 Translating the financial statements of a foreign operation 1300000 2900000
3 Share in OCI of Associate 0 300000
Total Amount of items that will not be reclassified to profit and loss 6400000 8300000
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 -30900000 -18100000



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 468300000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 112800000
Adjustments for decrease (increase) in inventories 97800000
Adjustments for decrease (increase) in trade receivables, current 2100000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 98700000
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 10300000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -66100000
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 -26600000
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) 287600000
Net cash flows from (used in) operations 755900000
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 652400000
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 -27900000
Repayments of borrowings 0
Payments of lease liabilities 53400000
Dividends paid 65800000
Interest paid 101000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -248100000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 177400000
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 177400000
Cash and cash equivalents cash flow statement at beginning of period 548300000
Cash and cash equivalents cash flow statement at end of period 725700000





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