Integrated Filing — IndAS



General information about company
Scrip Code 530677
NSE Symbol SUPREME
MSEI Symbol NOTLISTED
ISIN INE822E01011
Name of company SUPREME HOLDINGS & HOSPITALITY (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 21-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 Construction
Start date and time of board meeting 30-May-2025   15:00:00
End date and time of board meeting 30-May-2025   17:45:00
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 1657000 662293000
Other income 12382000 35491000
Total income 14039000 697784000
2 Expenses
(a) Cost of materials consumed 14615000 485434000
(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 1570000 22176000
(e) Finance costs 29000 97000
(f) Depreciation, depletion and amortisation expense 1066000 3700000
(f) Other Expenses
1 Other Expenses 12665000 48060000
Total other expenses 12665000 48060000
Total expenses 29945000 559467000
3 Total profit before exceptional items and tax -15906000 138317000
4 Exceptional items 0 0
5 Total profit before tax -15906000 138317000
6 Tax expense
7 Current tax 944000 34768000
8 Deferred tax 69000 -1510000
9 Total tax expenses 1013000 33258000
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 -16919000 105059000
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 -14000 -106000
16 Total profit (loss) for period -16933000 104953000
17 Other comprehensive income net of taxes 3880000 3880000
18 Total Comprehensive Income for the period -13053000 108833000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -16934000 104952000
Total profit or loss, attributable to non-controlling interests 14000 106000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -13054000 108832000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 14000 106000
21 Details of equity share capital
Paid-up equity share capital 386469000 386469000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1069764000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.22 2.09
Diluted earnings (loss) per share from continuing operations -0.22 2.09
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 -0.22 2.09
Diluted earnings (loss) per share from continuing and discontinued operations -0.22 2.09
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 4305962000
Capital work-in-progress 0
Investment property 16569000
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 88530000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 3186000
Total non-current financial assets 91716000
Deferred tax assets (net) 1682000
Other non-current assets 0
Total non-current assets 4415929000
2 Current assets
Inventories 259290000
Current financial asset
Current investments 161512000
Trade receivables, current 260945000
Cash and cash equivalents 55804000
Bank balance other than cash and cash equivalents 2599000
Loans, current 50540000
Other current financial assets 0
Total current financial assets 531400000
Current tax assets (net) 4333000
Other current assets 785086000
Total current assets 1580109000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 5996038000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 386469000
Other equity 5293173000
Total equity attributable to owners of parent 5679642000
Non controlling interest 666000
Total equity 5680308000
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 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 0
Provisions, non-current 3757000
Deferred tax liabilities (net) 4474000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 8231000
Current liabilities
Current financial liabilities
Borrowings, current 57664000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 606000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 67015000
Total Trade payable 67621000
Other current financial liabilities 146783000
Total current financial liabilities 272068000
Other current liabilities 25442000
Provisions, current 526000
Current tax liabilities (Net) 9463000
Deferred government grants, Current 0
Total current liabilities 307499000
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 315730000
Total equity and liabilites 5996038000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) Notes: n1. The above consolidated financial results have been reviewed and recommended by the Audit Committee and approved and taken on record by the Board of Directors in their respective meetings held on May 30, 2025. The consolidated financial statements for the quarter and year ended 31st March, 2025 have been audited by the statutory auditors, who have expressed an unmodified opinion. n n2. The Financial results of the Company have been prepared in accordance with the Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India. n n3. The figures of the last quarter are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the respective financial year n n4. The above consolidated financial results include figures of Helmet Traderz Limited and Belmaac City Developers Private Limited, a 100% subsidiaries of the Company and Visana Infrastructure Private Limited , a subsidiary of the Company. n n5. Previous year figures have been regrouped / reclassified, wherever necessary, to correspond with current year classification.



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 Re-measurement Gain/(losses) On Defined Benefit Plan 3880000 3880000
Total Amount of items that will not be reclassified to profit and loss 3880000 3880000
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 3880000 3880000



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 138317000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories 151980000
Adjustments for decrease (increase) in trade receivables, current -97149000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -171038000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -503000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -21321000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -1005000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 3994000
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 -44199000
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 32161000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -40000
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) -211442000
Net cash flows from (used in) operations -73125000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 31921000
Other inflows (outflows) of cash -2339000
Net cash flows from (used in) operating activities -107385000
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 1904000
Proceeds from sales of investment property 2549000
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 10911000
Purchase of other long-term assets 4045000
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 32160000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 39671000
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 91140000
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 62000
Repayments of borrowings 0
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 91202000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 23488000
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 23488000
Cash and cash equivalents cash flow statement at beginning of period 32317000
Cash and cash equivalents cash flow statement at end of period 55805000





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 Mittal Agarwal & Company Yes 30-Apr-2028