Integrated Filing — IndAS



General information about company
Scrip Code 544117
NSE Symbol SIGNPOST
MSEI Symbol NOTLISTED
ISIN INE0KGZ01021
Name of company SIGNPOST 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 26-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 Advertising Business
Start date and time of board meeting 30-May-2025   17:15:00
End date and time of board meeting 30-May-2025   17:56:00
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 2024-05-14
Indicate Company website link for updated RPT policy of the Company https://signpostindia.com/
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
Not Applicable.



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 1108447000 4532241000
Other income 11725000 47071000
Total income 1120172000 4579312000
2 Expenses
(a) Cost of materials consumed 802815000 2765725000
(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 100891000 427065000
(e) Finance costs 18205000 110154000
(f) Depreciation, depletion and amortisation expense 108515000 374504000
(f) Other Expenses
1 Other Expenses 80825000 449545000
Total other expenses 80825000 449545000
Total expenses 1111251000 4126993000
3 Total profit before exceptional items and tax 8921000 452319000
4 Exceptional items 0 0
5 Total profit before tax 8921000 452319000
6 Tax expense
7 Current tax 9240000 164208000
8 Deferred tax -9547000 -49342000
9 Total tax expenses -307000 114866000
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 9228000 337453000
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 9228000 337453000
17 Other comprehensive income net of taxes 1979000 -2881000
18 Total Comprehensive Income for the period 11207000 334572000
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 106900000 106900000
Face value of equity share capital 1069 1069
27 Details of debt securities
22 Reserves excluding revaluation reserve 2090120000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.17 6.31
Diluted earnings (loss) per share from continuing operations 0.17 6.31
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 0.17 6.31
Diluted earnings (loss) per share from continuing and discontinued operations 0.17 6.31
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 1813509000
Capital work-in-progress 331421000
Investment property 1327000
Goodwill 0
Other intangible assets 1985000
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 16571000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 449242000
Total non-current financial assets 465813000
Deferred tax assets (net) 86563000
Other non-current assets 328182000
Total non-current assets 3028800000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 1785384000
Cash and cash equivalents 20492000
Bank balance other than cash and cash equivalents 409410000
Loans, current 64025000
Other current financial assets 11685000
Total current financial assets 2290996000
Current tax assets (net) 0
Other current assets 245101000
Total current assets 2536097000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 5564897000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 106900000
Other equity 2090120000
Total equity attributable to owners of parent 2197020000
Non controlling interest
Total equity 2197020000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 858313000
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
Total non-current financial liabilities 858313000
Provisions, non-current 6597000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 64792000
Total non-current liabilities 929702000
Current liabilities
Current financial liabilities
Borrowings, current 810319000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 5491000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1282906000
Total Trade payable 1288397000
Other current financial liabilities 125303000
Total current financial liabilities 2224019000
Other current liabilities 44753000
Provisions, current 13145000
Current tax liabilities (Net) 156258000
Deferred government grants, Current 0
Total current liabilities 2438175000
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 3367877000
Total equity and liabilites 5564897000
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)
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
1 Remeasurement of gain/(loss) on defined benefit plans 3038000 -4432000
Total Amount of items that will not be reclassified to profit and loss 3038000 -4432000
2 Income tax relating to items that will not be reclassified to profit or loss 1059000 -1551000
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 1979000 -2881000



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 452319000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 454449000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -242499000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -85109000
Adjustments for decrease (increase) in other non-current assets -64478000
Adjustments for other financial assets, non-current -99349000
Adjustments for other financial assets, current 5490000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 229190000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -62579000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 0
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 3420000
Adjustments for provisions, non-current 2165000
Adjustments for other financial liabilities, current -37825000
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) 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) 102875000
Net cash flows from (used in) operations 555194000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 241012000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 314182000
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 1318000
Purchase of property, plant and equipment 626190000
Proceeds from sales of investment property 206593000
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 29770000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -388509000
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 158521000
Repayments of borrowings 0
Payments of lease liabilities 17048000
Dividends paid 26725000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -100281000
Net cash flows from (used in) financing activities 14467000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -59860000
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 -59860000
Cash and cash equivalents cash flow statement at beginning of period 80350000
Cash and cash equivalents cash flow statement at end of period 20490000





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 Sarda Soni Associates LLP Yes 31-Oct-2026


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 SIGNPOST INDIA LIMITED Mr. Shripad Ashtekar Managing Director Remuneration 4950000 NA 4950000 3874000 1817000
2 SIGNPOST INDIA LIMITED Mr. Dipankar Chatterjee Executive Director Remuneration 6375000 NA 6375000 5788000 5087000
3 SIGNPOST INDIA LIMITED Mr. Rajesh Awasthi Executive Director Remuneration 2010000 NA 2010000 302000 0
4 SIGNPOST INDIA LIMITED Signpost Airports LLP Firm in which Company is Partner Any other transaction Income from share of Profit / (Loss) -88000 NA -88000 58653000 58490000
5 SIGNPOST INDIA LIMITED Signpost Airports LLP Firm in which Company is Partner Purchase of goods or services 7572000 NA 7572000 0 3749000
6 SIGNPOST INDIA LIMITED S2 Signpost India Pvt. Ltd. Subsidiary Company Any other transaction Loans & Advances 180000 NA 180000 61972000 62152000
7 SIGNPOST INDIA LIMITED S2 Signpost India Pvt. Ltd. Subsidiary Company Investment 0 NA 0 7650000 7650000
8 SIGNPOST INDIA LIMITED Eflag Analytics Pvt. Ltd. Company with the common Director Sale of goods or services 0 NA 0 3593000 3593000
9 SIGNPOST INDIA LIMITED Eflag Analytics Pvt. Ltd. Company with the common Director Purchase of goods or services 3600000 NA 3600000 1704000 -2010000
10 SIGNPOST INDIA LIMITED Dr Niren Chand Suchanti Director Any other transaction Director Sitting Fees 100000 NA 100000 0 0
11 SIGNPOST INDIA LIMITED Ms Sayantika Mitra Independent Director Any other transaction Director Sitting Fees 75000 NA 75000 0 0
12 SIGNPOST INDIA LIMITED Mr. Girish Kulkarni Independent Director Any other transaction Director Sitting Fees 225000 NA 225000 0 45000
13 SIGNPOST INDIA LIMITED Mr. Prashant Sanghavi Independent Director Any other transaction Director Sitting Fees 225000 NA 225000 0 45000
14 SIGNPOST INDIA LIMITED Rameshwar Agrawal Key Managerial Personnel - Chief Financial Officer Any other transaction Salary 4500000 NA 4500000 0 0
15 SIGNPOST INDIA LIMITED Rameshwar Agrawal Key Managerial Personnel - Chief Financial Officer Any other transaction Salary Advance 2250000 NA 2250000 0 1025000
16 SIGNPOST INDIA LIMITED Jitesh Rajput Key Managerial Personnel- Company Secretary Any other transaction Salary 645000 NA 645000 0 0
Total value of transaction during the reporting period 32619000