Integrated Filing — IndAS



General information about company
Scrip Code 512131
NSE Symbol SIGIND
MSEI Symbol NOTLISTED
ISIN INE529F01035
Name of company SIGNET 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 19-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 Multi segment
Description of single segment
Start date and time of board meeting 30-May-2025   14:00:00
End date and time of board meeting 30-May-2025   20:35:00
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 2023-05-30
Indicate Company website link for updated RPT policy of the Company https://www.groupsignet.com/downloads/investors/cc-policy/RELATED-PARTY-TRANSACTIONS-POLICY.pdf
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
There is no default on loans & debt securities



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 3648203000 11790948000
Other income 2739000 22227000
Total income 3650942000 11813175000
2 Expenses
(a) Cost of materials consumed 913168000 2868518000
(b) Purchases of stock-in-trade 2021030000 6939985000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 143422000 138541000
(d) Employee benefit expense 76360000 294799000
(e) Finance costs 178857000 585535000
(f) Depreciation, depletion and amortisation expense 22612000 93511000
(f) Other Expenses
1 Other Expenses 187691000 669715000
Total other expenses 187691000 669715000
Total expenses 3543140000 11590604000
3 Total profit before exceptional items and tax 107802000 222571000
4 Exceptional items 0 0
5 Total profit before tax 107802000 222571000
6 Tax expense
7 Current tax 35734000 76534000
8 Deferred tax -2018000 -10378000
9 Total tax expenses 33716000 66156000
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 74086000 156415000
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 74086000 156415000
17 Other comprehensive income net of taxes -25000 1185000
18 Total Comprehensive Income for the period 74061000 157600000
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 294370000 294370000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.39 5.19
Diluted earnings (loss) per share from continuing operations 2.39 5.19
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 2.39 5.19
Diluted earnings (loss) per share from continuing and discontinued operations 2.39 5.19
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 715660000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 7445000
Intangible assets under development 4156000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 59406000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 85653000
Total non-current financial assets 145059000
Deferred tax assets (net) 0
Other non-current assets 55352000
Total non-current assets 927672000
2 Current assets
Inventories 2105198000
Current financial asset
Current investments 0
Trade receivables, current 4297662000
Cash and cash equivalents 11060000
Bank balance other than cash and cash equivalents 180768000
Loans, current 0
Other current financial assets 625498000
Total current financial assets 5114988000
Current tax assets (net) 0
Other current assets 326966000
Total current assets 7547152000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 8474824000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 294370000
Other equity 2045386000
Total equity attributable to owners of parent 2339756000
Non controlling interest
Total equity 2339756000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 354788000
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 3379000
Total non-current financial liabilities 358167000
Provisions, non-current 17843000
Deferred tax liabilities (net) 61312000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 437322000
Current liabilities
Current financial liabilities
Borrowings, current 3523111000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 12049000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1949642000
Total Trade payable 1961691000
Other current financial liabilities 48579000
Total current financial liabilities 5533381000
Other current liabilities 138605000
Provisions, current 3574000
Current tax liabilities (Net) 22186000
Deferred government grants, Current
Total current liabilities 5697746000
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 6135068000
Total equity and liabilites 8474824000
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)
1 Manufacturing 1496971000 4667381000
2 Windmill 4694000 9519000
3 Trading 2146538000 7114048000
Total Segment Revenue 3648203000 11790948000
Less: Inter segment revenue 0 0
Revenue from operations 3648203000 11790948000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Manufacturing 269351000 731117000
2 Windmill 2026000 -508000
3 Trading 31072000 99166000
Total Profit before tax 302449000 829775000
i. Finance cost 178857000 178857000
ii. Other Unallocable Expenditure net off Unallocable income 15790000 15790000
Profit before tax 107802000 222571000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Manufacturing 6341195000 6341195000
2 Windmill 23004000 23004000
3 Trading 1096852000 1096852000
Total Segment Asset 7461051000 7461051000
Un-allocable Assets 1013773000 1013773000
Net Segment Asset 8474824000 8474824000
4 Segment Liabilities
Segment Liabilities
1 Manufacturing 1852190000 1852190000
2 Windmill 0 0
3 Trading 588541000 588541000
Total Segment Liabilities 2440731000 2440731000
Un-allocable Liabilities 3694337000 3694337000
Net Segment Liabilities 6135068000 6135068000
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 Items that will not be reclassified to profit or loss -189000 1323000
Total Amount of items that will not be reclassified to profit and loss -189000 1323000
2 Income tax relating to items that will not be reclassified to profit or loss -164000 138000
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 0 0
5 Total Other comprehensive income -25000 1185000



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 222571000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 585535000
Adjustments for decrease (increase) in inventories 632796000
Adjustments for decrease (increase) in trade receivables, current -1437177000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
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 171332000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 93511000
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 0
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 13935000
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) 6682000
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) 38744000
Net cash flows from (used in) operations 261315000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 103909000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 157406000
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 13706000
Purchase of property, plant and equipment 39610000
Proceeds from sales of investment property 0
Purchase of investment property 46384000
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 21378000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -20117000
Net cash flows from (used in) investing activities -71027000
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 641269000
Repayments of borrowings 116463000
Payments of lease liabilities 79000
Dividends paid 18419000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -585535000
Net cash flows from (used in) financing activities -79227000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 7152000
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 7152000
Cash and cash equivalents cash flow statement at beginning of period 3908000
Cash and cash equivalents cash flow statement at end of period 11060000





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 SMAK & CO Yes 31-Oct-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 Signet Industries Limited Monika Sangla Relative of Director Any other transaction Rent 1200000 Nil 360000 -190000 -472000
2 Signet Industries Limited Saurabh Sangla Director/Relative Any other transaction Rent 1200000 Nil 369000 -250000 -106000
3 Signet Industries Limited Mukesh Sangla Managing Director Loan 75000000 Nil 17000000 -34050000 -48250000
4 Signet Industries Limited Mukesh Sangla Managing Director Interest paid Nil 2006000 -1606000 -3251000
5 Signet Industries Limited Mukesh Sangla Managing Director Remuneration 20000000 Nil 6000000 -3418000 -6213000
6 Signet Industries Limited Adroit Driveshafts Private Limited Group Company Sale of goods or services 50000000 Nil 8445000 8409000 -52000
7 Signet Industries Limited Adroit Driveshafts Private Limited Group Company Any other transaction RODTAP DUTY 0 Nil 3481000 0 0
8 Signet Industries Limited Jagdish Paliwal Key Managerial Personnel Remuneration 1500000 Nil 957000 0 0
9 Signet Industries Limited Preeti Singh Key Managerial Personnel Remuneration 1000000 Nil 413000 0 0
10 Signet Industries Limited Saurabh Sangla Director/Relative Interest paid Nil 536000 -737000 -1146000
11 Signet Industries Limited Kozzby International Private Limited Group Company Purchase of goods or services 5000000 NIL 0 -3668000 0
12 Signet Industries Limited Adroit Industries (India) Limited Group Company Purchase of goods or services 5000000 NIL 7500000 188000 36000
13 Signet Industries Limited Saurabh Sangla Director/Relative Loan 8000000 NIL 0 -14012000 -10512000
14 Signet Industries Limited Adroit Driveshafts Private Limited Group Company Purchase of goods or services 50000000 NIL 8599000 0 0
Total value of transaction during the reporting period 55666000