Integrated Filing — IndAS



General information about company
Scrip Code 532713
NSE Symbol SAKUMA
MSEI Symbol NOTLISTED
ISIN INE190H01024
Name of company Sakuma Exports 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 23-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 trading in agro products
Start date and time of board meeting 30-May-2025   14:00:00
End date and time of board meeting 30-May-2025   15:00:00
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 7316862000 22895546000
Other income 25622000 124648000
Total income 7342484000 23020194000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 6678443000 21883441000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 181867000 -256065000
(d) Employee benefit expense 18732000 75465000
(e) Finance costs 17911000 35682000
(f) Depreciation, depletion and amortisation expense 8014000 21845000
(f) Other Expenses
1 Other Expenses 385406000 1053521000
Total other expenses 385406000 1053521000
Total expenses 7290373000 22813889000
3 Total profit before exceptional items and tax 52111000 206305000
4 Exceptional items 0 0
5 Total profit before tax 52111000 206305000
6 Tax expense
7 Current tax 7231000 55936000
8 Deferred tax -245000 2425000
9 Total tax expenses 6986000 58361000
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 45125000 147944000
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 45125000 147944000
17 Other comprehensive income net of taxes 125000 618000
18 Total Comprehensive Income for the period 45250000 148562000
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 1567719000 1567719000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 5502181000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.03 0.09
Diluted earnings (loss) per share from continuing operations 0.03 0.09
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 0.03 0.09
Diluted earnings (loss) per share from continuing and discontinued operations 0.03 0.09
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) 1. The above Audited Consolidated financial results for the Year ended as at March 31, 2025 were reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on May30,2025. The Auditors have issued an unqualified Audit opinion on these results. n2. The Financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 read with relevant rules of the Companies (Indian Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) (Amendment ) Rules, 2016. n3. Companys business activity falls within a single primary business segment i.e. trading in agro products, hence no separate information is disclosed. n4. The Company vide its letter of offer dated 08.04.2024 offered upto 7,89,84,298 Equity shares of face value of Re.1/- each at a price of Rs. 25.30 per Equity share (including Share premium of Rs. 24.30 per Equity share) for an amount aggregating Rs. 19,983.03Lacs to the existing share holders of the Company on right basis in the ratio of 33 Right Equity shares for every 98 fully paid up equity shares held by the Equity shareholders on the record date i.e 15/04/2024. Rights issue has been done in accordance with Section 62(1)(a) of the Companies Act and other applicable laws. nPursuant to the Rights issue, earnings per share (EPS) in respect of previous periods have been adjusted as per Indian Accounting Standard 33 Earnings per share, prescribed under Section 133 of the Companies Act, 2013. n5. The Company has issued Bonus Shares by way of capitalization of Reserves to the equity shareholders of the Company in the ratio of 4to1 i.e., 4 (Four) new fully paid-up Equity Shares of Re. 1/- (Rupee One only) each for every 1 (One) existing fully paid-up Equity Share of Re. 1/- (Rupee One only) each held by the eligible shareholders as on the Record Date. n6. The figures of the quarter ended March 31, 2025 and March 31, 2024 are the balancing figures between audited figures in respect of the full financial years and the unaudited published year-to-date figures upto December 31 for respective years which were subjected to limited review. n7. Previous Years figures have been regrouped / rearranged wherever considered necessary to confirm to the current period classification and grouping. n n8. The Unaudited consolidated financial results include the financial resuts of subsidiaries namely: Sakuma Exim DMCC ( UAE), Sakuma Exports PTE Limited (Singapore), GK Exim FZE W.L.L (Bahrain) and Sakuma Impex Limited (United Kingdom). 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 663298000
Capital work-in-progress
Investment property 23884000
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 0
Trade receivables, non-current
Loans, non-current 6037000
Other non-current financial assets 2844000
Total non-current financial assets 8881000
Deferred tax assets (net) 0
Other non-current assets
Total non-current assets 696063000
2 Current assets
Inventories 1449711000
Current financial asset
Current investments 0
Trade receivables, current 4199809000
Cash and cash equivalents 254477000
Bank balance other than cash and cash equivalents 3086000
Loans, current 35944000
Other current financial assets 4134000
Total current financial assets 4497450000
Current tax assets (net) 21804000
Other current assets 2465441000
Total current assets 8434406000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 9130469000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1567719000
Other equity 5502181000
Total equity attributable to owners of parent 7069900000
Non controlling interest
Total equity 7069900000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 15349000
Total non-current financial liabilities 15349000
Provisions, non-current 10795000
Deferred tax liabilities (net) 39753000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 65897000
Current liabilities
Current financial liabilities
Borrowings, current 1039664000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2824000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 587817000
Total Trade payable 590641000
Other current financial liabilities 2752000
Total current financial liabilities 1633057000
Other current liabilities 358872000
Provisions, current 2743000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 1994672000
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 2060569000
Total equity and liabilites 9130469000
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 Remeasurements gains/(losses) on defined benefit plans (Net) 125000 618000
Total Amount of items that will not be reclassified to profit and loss 125000 618000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 125000 618000



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 206305000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 35682000
Adjustments for decrease (increase) in inventories -256065000
Adjustments for decrease (increase) in trade receivables, current -565246000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 137079000
Adjustments for decrease (increase) in other non-current assets 328924000
Adjustments for other financial assets, non-current 8767000
Adjustments for other financial assets, current -1346379000
Adjustments for other bank balances -228000
Adjustments for increase (decrease) in trade payables, current 424032000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -347447000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 21845000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -13848000
Adjustments for provisions, non-current 2117000
Adjustments for other financial liabilities, current 374000
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 15727000
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 57357000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -1528763000
Net cash flows from (used in) operations -1322458000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 57946000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -1380404000
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 10000
Purchase of property, plant and equipment 671181000
Proceeds from sales of investment property 5784883000
Purchase of investment property 5741634000
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 13309000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -614613000
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 1998304000
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 47835000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 15572000
Interest paid 35682000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 1994885000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -132000
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 -132000
Cash and cash equivalents cash flow statement at beginning of period 254609000
Cash and cash equivalents cash flow statement at end of period 254477000





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 L Sharma & Co Yes 30-Sep-2027