Integrated Filing — IndAS



General information about company
Scrip Code 544230
NSE Symbol SSDL
MSEI Symbol NOTLISTED
ISIN INE0PQ101010
Name of company SARASWATI SAREE DEPOT 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 02-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 Single segment
Description of single segment Apparels
Start date and time of board meeting 30-May-2025   16:00:00
End date and time of board meeting 30-May-2025   20:00:00
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 Statement on impact of audit qualification
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 2023-08-02
Indicate Company website link for updated RPT policy of the Company https://www.saraswatisareedepot.com/index.php/investorrelation/index/view/6/
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
NA



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 1363500000 6136130000
Other income 9640000 35630000
Total income 1373140000 6171760000
2 Expenses
(a) Cost of materials consumed 14320000 14320000
(b) Purchases of stock-in-trade 1173350000 5485540000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -63380000 -152960000
(d) Employee benefit expense 57980000 134820000
(e) Finance costs -9520000 10450000
(f) Depreciation, depletion and amortisation expense 13250000 46880000
(f) Other Expenses
1 Other expenses 89640000 232910000
Total other expenses 89640000 232910000
Total expenses 1275640000 5771960000
3 Total profit before exceptional items and tax 97500000 399800000
4 Exceptional items 940000 8410000
5 Total profit before tax 98440000 408210000
6 Tax expense
7 Current tax 27810000 104640000
8 Deferred tax 380000 -2200000
9 Total tax expenses 28190000 102440000
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 70250000 305770000
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 70250000 305770000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 70250000 305770000
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 396000000 396000000
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 1.77 7.72
Diluted earnings (loss) per share from continuing operations 1.77 7.72
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 1.77 7.72
Diluted earnings (loss) per share from continuing and discontinued operations 1.77 7.72
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) The detailed notes for Statement of Accounts have been uploaded as a part of outcome.



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 68280000
Capital work-in-progress
Investment property
Goodwill 0
Other intangible assets 1400000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 78910000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 20000
Total non-current financial assets 78930000
Deferred tax assets (net) 3800000
Other non-current assets 105800000
Total non-current assets 258210000
2 Current assets
Inventories 1254050000
Current financial asset
Current investments 0
Trade receivables, current 849830000
Cash and cash equivalents 465160000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 7070000
Total current financial assets 1322060000
Current tax assets (net)
Other current assets 65010000
Total current assets 2641120000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2899330000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 396000000
Other equity 1382560000
Total equity attributable to owners of parent 1778560000
Non controlling interest
Total equity 1778560000
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 115660000
Total non-current financial liabilities 115660000
Provisions, non-current 0
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 115660000
Current liabilities
Current financial liabilities
Borrowings, current 42700000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 115760000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 805570000
Total Trade payable 921330000
Other current financial liabilities 11540000
Total current financial liabilities 975570000
Other current liabilities
Provisions, current 17730000
Current tax liabilities (Net) 11810000
Deferred government grants, Current
Total current liabilities 1005110000
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 1120770000
Total equity and liabilites 2899330000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) The detailed notes for Statement of Accounts have been uploaded as a part of outcome.



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)
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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



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 408210000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -177020000
Adjustments for decrease (increase) in trade receivables, current -98570000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -14520000
Adjustments for decrease (increase) in other non-current assets -105790000
Adjustments for other financial assets, non-current 115660000
Adjustments for other financial assets, current 7730000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -26640000
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 11610000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 4280000
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 0
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) 2040000
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) -281220000
Net cash flows from (used in) operations 126990000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 102440000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 24550000
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 -50870000
Purchase of property, plant and equipment 0
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -29910000
Net cash flows from (used in) investing activities -80780000
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 65000000
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 -19600000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 89890000
Interest paid 10450000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 477660000
Net cash flows from (used in) financing activities 422720000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 366490000
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 366490000
Cash and cash equivalents cash flow statement at beginning of period 98680000
Cash and cash equivalents cash flow statement at end of period 465170000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified 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
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 SANJAY VAHANBATTE & Co Yes 31-May-2026


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 6136130000 6136130000
2 Total Expenditure 5771960000 5771960000
3 Net Profit/(Loss) 305240000 305240000
4 Earnings Per Share 7.71 7.71
5 Total Assets 2899330000 2899330000
6 Total Liabilities 2899330000 2899330000
7 Net Worth 1778550000 1778550000


Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block
Textual Information(1) The company has not maintained stock records giving quantitative details of the goods dealt in by it during the year. Closing inventory has been taken as per physical counting carried out and related procedures.
Textual Information(2) NA
Textual Information(3) The qualification is in respect of the process of recording of the stocks whereas the stock has been physically verified.
Textual Information(4) The qualification is in respect of the process of recording of the stocks whereas the stock has been physically verified.
Textual Information(5) We are in agreement with the management in respect of the impact of the audit qualification.


Signatories detail
Name of CEO / Managing director VINOD SHEVAKRAM DULHANI
Name of CFO MAHESH SUWALAL VYAS
Name of audit committee chairman MANIK LAL KARMAKAR
Name of statutory auditor CA. S. M. VHANBATTE
Name of other signatory, if any, with designation
Place Kolhapur
Date 30-May-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 Saraswati Saree Depot Ltd AAVALI SADI DEPOT ( Prakash Dulhani) Proprietory Firm of Director Sale of goods or services 100000000 Approved 30110000 19250000 7960000
2 Saraswati Saree Depot Ltd AMIT SAHIJRAM DULHANI Relative of Director Remuneration Approved 450000 90000 150000
3 Saraswati Saree Depot Ltd ANIL SAHIJRAM DULHANI Relative of Director Remuneration Approved 450000 90000 150000
4 Saraswati Saree Depot Ltd ARYAN RAJESH DULHANI Relative of Director Remuneration Approved 350000 70000 120000
5 Saraswati Saree Depot Ltd DINESH SHEVAKRAM DULHANI Relative of Director Remuneration Approved 10220000 120000 6650000
6 Saraswati Saree Depot Ltd GAURAV MAHESH DULHANI Relative of Director Remuneration Approved 350000 70000 120000
7 Saraswati Saree Depot Ltd GULSHAN SHEVAKRAM DULHANI Relative of Director Remuneration Approved 10220000 130000 6540000
8 Saraswati Saree Depot Ltd ISHAAN VINOD DULHANI Relative of Director Remuneration Approved 5220000 140000 3410000
9 Saraswati Saree Depot Ltd MAHESH SAJANDAS DULHANI Director Remuneration Approved 350000 70000 120000
10 Saraswati Saree Depot Ltd MAHESH SAJANDAS DULHANI Director Purchase of fixed assets Approved 7690000 0 0
11 Saraswati Saree Depot Ltd NIKHIL SHANKAR DULHANI Relative of Director Remuneration Approved 350000 70000 120000
12 Saraswati Saree Depot Ltd NIKHIL SHANKAR DULHANI Relative of Director Any other transaction Rent paid Approved 6800000 0 0
13 Saraswati Saree Depot Ltd RAJESH SUJANDAS DULHANI Relative of Director Remuneration Approved 700000 140000 240000
14 Saraswati Saree Depot Ltd RAJESH SUJANDAS DULHANI Relative of Director Purchase of goods or services Approved 110000 0 0
15 Saraswati Saree Depot Ltd SAJANDAS LAXMANDAS DULHANI Relative of Director Remuneration Approved 350000 70000 120000
16 Saraswati Saree Depot Ltd SHANKAR LAXMANDAS DULHANI Director Remuneration Approved 700000 140000 240000
17 Saraswati Saree Depot Ltd SHANKAR LAXMANDAS DULHANI Director Purchase of fixed assets Approved 6770000 0 0
18 Saraswati Saree Depot Ltd SHEVAKRAM LAXMANDAS DULHANI Relative of Director Remuneration Approved 650000 140000 190000
19 Saraswati Saree Depot Ltd SHEVAKRAM LAXMANDAS DULHANI Relative of Director Purchase of fixed assets Approved 6770000 0 0
20 Saraswati Saree Depot Ltd SUJANDAS LAXMANDAS DULHANI Relative of Director Remuneration Approved 350000 70000 120000
21 Saraswati Saree Depot Ltd SUJANDAS LAXMANDAS DULHANI Relative of Director Purchase of fixed assets Approved 6770000 0 0
22 Saraswati Saree Depot Ltd TEJAS MAHESH DULHANI Relative of Director Remuneration Approved 350000 70000 120000
23 Saraswati Saree Depot Ltd TUSHAR SHANKAR DULHANI Relative of Director Remuneration Approved 350000 70000 120000
24 Saraswati Saree Depot Ltd VINOD SHEVAKRAM DULHANI Managing Director Remuneration Approved 2600000 560000 760000
25 Saraswati Saree Depot Ltd RUCHIKA GHEEYA Company Secretary Remuneration Approved 250000 0 0
26 Saraswati Saree Depot Ltd SANGEETA MAHATO Company Secretary Remuneration Approved 100000 0 30000
27 Saraswati Saree Depot Ltd SARASWATI FABRIC PVT. LTD Common Director Purchase of goods or services 100000000 Approved 55360000 7350000 0
28 Saraswati Saree Depot Ltd SARASWATI FABRIC PVT. LTD Common Director Purchase of fixed assets Approved 5700000 0 0
29 Saraswati Saree Depot Ltd SARASWATI SADI DEPOT Firm Purchase of goods or services 60000000 Approved 24440000 12090000 12680000
30 Saraswati Saree Depot Ltd SARASWATI SAREE DEPOT Firm of Company Sale of goods or services 3000000 Approved 11880000 5260000 5960000
31 Saraswati Saree Depot Ltd SARASWATI SAREE DEPOT Firm of Company Purchase of goods or services 5000000 Approved 380000 2650000 2970000
32 Saraswati Saree Depot Ltd SARASWATI SAREE DEPOT Firm of Company Investment Approved 30000000 0 0
33 Saraswati Saree Depot Ltd KHUSHBOO NITIN JESWANI Relative of Director Remuneration Approved 1300000 0 110000
34 Saraswati Saree Depot Ltd MAHESH VYAS Chief Financial Officer Remuneration Approved 550000 0 0
35 Saraswati Saree Depot Ltd RIDDHI CURTAIN & HANDLOOM HOUSE Firm of Director Purchase of goods or services 10000000 Approved 80000 10000 20000
Total value of transaction during the reporting period 229070000