Integrated Filing — IndAS



General information about company
Scrip Code 543389
NSE Symbol SIGACHI
MSEI Symbol NOTLISTED
ISIN INE0D0K01022
Name of company SIGACHI INDUSTRIES 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 22-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 Pharmaceuticals
Start date and time of board meeting 30-May-2025   12:00:00
End date and time of board meeting 30-May-2025   15:50:00
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 1282048000 4882383000
Other income 21894000 205203000
Total income 1303942000 5087586000
2 Expenses
(a) Cost of materials consumed 695601000 2353166000
(b) Purchases of stock-in-trade -16095000 30868000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -169845000 -162753000
(d) Employee benefit expense 206079000 736177000
(e) Finance costs 33306000 124124000
(f) Depreciation, depletion and amortisation expense 47427000 157754000
(f) Other Expenses
1 Manufacturing Expenses 89882000 385857000
2 Insurance 9498000 37204000
3 Selling Expenses 41753000 80487000
4 Travelling and Conveyance 33623000 63051000
5 Professional and Consultancy Fees 24362000 64485000
6 Carriage Outward 23929000 188895000
7 CSR 3664000 10230000
8 Communication Expenses 1742000 8081000
9 Other Expenses 52296000 86780000
Total other expenses 280749000 925070000
Total expenses 1077222000 4164406000
3 Total profit before exceptional items and tax 226720000 923180000
4 Exceptional items 0 0
5 Total profit before tax 226720000 923180000
6 Tax expense
7 Current tax 40513000 145402000
8 Deferred tax 24477000 73170000
9 Total tax expenses 64990000 218572000
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 161730000 704608000
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 161730000 704608000
17 Other comprehensive income net of taxes -3748000 -1186000
18 Total Comprehensive Income for the period 157982000 703422000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 132665000 695631000
Total profit or loss, attributable to non-controlling interests 29065000 8977000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 129658000 695017000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 28324000 8404000
21 Details of equity share capital
Paid-up equity share capital 382117000 382117000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 5632954000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.36 2.06
Diluted earnings (loss) per share from continuing operations 0.39 2.06
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 0.36 2.06
Diluted earnings (loss) per share from continuing and discontinued operations 0.39 2.06
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) TheaboveauditedConsolidatedfinancialresultsforthequarteryearended31032025havebeenreviewedbytheAudit CommitteeandapprovedbytheBoardofDirectorsoftheCompanyattheirrespectivemeetingsheldon30052025 n nTheCompanyhavesinglereportingsegmentpharamaceuticals 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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 2876435000
Capital work-in-progress 85937000
Investment property 0
Goodwill 547002000
Other intangible assets 12777000
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 1500000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 597236000
Total non-current financial assets 598736000
Deferred tax assets (net) 0
Other non-current assets 397962000
Total non-current assets 4518849000
2 Current assets
Inventories 942689000
Current financial asset
Current investments 0
Trade receivables, current 1836740000
Cash and cash equivalents 172844000
Bank balance other than cash and cash equivalents 547355000
Loans, current 0
Other current financial assets 267278000
Total current financial assets 2824217000
Current tax assets (net) 0
Other current assets 176360000
Total current assets 3943266000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 8462115000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 382117000
Other equity 5626379000
Total equity attributable to owners of parent 6008496000
Non controlling interest 122331000
Total equity 6130827000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 216143000
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 216143000
Provisions, non-current 27544000
Deferred tax liabilities (net) 236411000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 480098000
Current liabilities
Current financial liabilities
Borrowings, current 1205524000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 10982000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 345559000
Total Trade payable 356541000
Other current financial liabilities 1442000
Total current financial liabilities 1563507000
Other current liabilities 260896000
Provisions, current 0
Current tax liabilities (Net) 26787000
Deferred government grants, Current 0
Total current liabilities 1851190000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 2331288000
Total equity and liabilites 8462115000
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 Items that will not be reclassified to profit and loss -9635000 -7093000
Total Amount of items that will not be reclassified to profit and loss -9635000 -7093000
2 Income tax relating to items that will not be reclassified to profit or loss -1921000 -1102000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit and loss 3966000 4805000
Total Amount of items that will be reclassified to profit and loss 3966000 4805000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -3748000 -1186000



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 923180000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 124124000
Adjustments for decrease (increase) in inventories -235483000
Adjustments for decrease (increase) in trade receivables, current -336367000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 65947000
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 -122416000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 2708000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 157754000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current -7093000
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 4805000
Adjustments for dividend income 0
Adjustments for interest income 45119000
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 -120926000
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) -512066000
Net cash flows from (used in) operations 411114000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 141786000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 269328000
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 71877000
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 433303000
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 45119000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -470660000
Net cash flows from (used in) investing activities -930721000
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 1055523000
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 88438000
Payments of lease liabilities -807000
Dividends paid 32819000
Interest paid 124124000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 74000
Net cash flows from (used in) financing activities 811023000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 149630000
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 149630000
Cash and cash equivalents cash flow statement at beginning of period 570569000
Cash and cash equivalents cash flow statement at end of period 720199000





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 Yelamanchi & Associates Yes 30-Sep-2025