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 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 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



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 1108447000 4532241000
Other income 12485000 51928000
Total income 1120932000 4584169000
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 110158000
(f) Depreciation, depletion and amortisation expense 108796000 376353000
(f) Other Expenses
1 Other Expenses 80974000 450359000
Total other expenses 80974000 450359000
Total expenses 1111681000 4129660000
3 Total profit before exceptional items and tax 9251000 454509000
4 Exceptional items 0 0
5 Total profit before tax 9251000 454509000
6 Tax expense
7 Current tax 9197000 164846000
8 Deferred tax -9556000 -49372000
9 Total tax expenses -359000 115474000
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 9610000 339035000
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 9610000 339035000
17 Other comprehensive income net of taxes 1977000 -2883000
18 Total Comprehensive Income for the period 11587000 336152000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 9444000 338299000
Total profit or loss, attributable to non-controlling interests 167000 736000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 11421000 335416000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 167000 736000
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 2095181000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.18 6.34
Diluted earnings (loss) per share from continuing operations 0.18 6.34
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 0.18 6.34
Diluted earnings (loss) per share from continuing and discontinued operations 0.18 6.34
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 1815983000
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 8770000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 456268000
Total non-current financial assets 465038000
Deferred tax assets (net) 87425000
Other non-current assets 331821000
Total non-current assets 3035000000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 1785558000
Cash and cash equivalents 22167000
Bank balance other than cash and cash equivalents 446137000
Loans, current 0
Other current financial assets 12089000
Total current financial assets 2265951000
Current tax assets (net) 0
Other current assets 249242000
Total current assets 2515193000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 5550193000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 106900000
Other equity 2095181000
Total equity attributable to owners of parent 2202081000
Non controlling interest 31785000
Total equity 2233866000
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 16309000
Total non-current financial liabilities 874622000
Provisions, non-current 6597000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 48483000
Total non-current liabilities 929702000
Current liabilities
Current financial liabilities
Borrowings, current 814544000
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 1285281000
Total Trade payable 1290772000
Other current financial liabilities 66813000
Total current financial liabilities 2172129000
Other current liabilities 44767000
Provisions, current 13145000
Current tax liabilities (Net) 156584000
Deferred government grants, Current 0
Total current liabilities 2386625000
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 3316327000
Total equity and liabilites 5550193000
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 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 1061000 -1549000
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 1977000 -2883000



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 454509000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 452917000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -242346000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -86829000
Adjustments for decrease (increase) in other non-current assets -66244000
Adjustments for other financial assets, non-current -102424000
Adjustments for other financial assets, current 5086000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 226085000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -63138000
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 13145000
Adjustments for provisions, non-current -7559000
Adjustments for other financial liabilities, current -36311000
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) 92382000
Net cash flows from (used in) operations 546891000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 240158000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 306733000
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 7008000
Purchase of property, plant and equipment 626190000
Proceeds from sales of investment property -148588000
Purchase of investment property -355637000
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 33098000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -379035000
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 158234000
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 -100756000
Net cash flows from (used in) financing activities 13705000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -58597000
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 -58597000
Cash and cash equivalents cash flow statement at beginning of period 80764000
Cash and cash equivalents cash flow statement at end of period 22167000





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