Integrated Filing — IndAS



General information about company
Scrip Code 542337
NSE Symbol SPENCERS
MSEI Symbol NOTLISTED
ISIN INE020801028
Name of company SPENCER'S RETAIL 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 15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-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 RETAIL
Start date and time of board meeting 15-May-2025   15:30:00
End date and time of board meeting 15-May-2025   16:50:00
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 4118743000 19952003000
Other income 112581000 1035243000
Total income 4231324000 20987246000
2 Expenses
(a) Cost of materials consumed 17353000 73783000
(b) Purchases of stock-in-trade 2897381000 15017941000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 419745000 956045000
(d) Employee benefit expense 335519000 1598643000
(e) Finance costs 410527000 1643131000
(f) Depreciation, depletion and amortisation expense 272234000 1425600000
(f) Other Expenses
1 Other Expenses 563242000 2738227000
Total other expenses 563242000 2738227000
Total expenses 4916001000 23453370000
3 Total profit before exceptional items and tax -684677000 -2466124000
4 Exceptional items 0 0
5 Total profit before tax -684677000 -2466124000
6 Tax expense
7 Current tax 0 0
8 Deferred tax -626000 -2501000
9 Total tax expenses -626000 -2501000
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 -684051000 -2463623000
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 -684051000 -2463623000
17 Other comprehensive income net of taxes 63000 5949000
18 Total Comprehensive Income for the period -683988000 -2457674000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -684051000 -2463623000
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 63000 5949000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -683988000 -2457674000
21 Details of equity share capital
Paid-up equity share capital 450660000 450660000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve -7066717000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -7.59 -27.33
Diluted earnings (loss) per share from continuing operations -7.6 -27.37
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 -7.59 -27.33
Diluted earnings (loss) per share from continuing and discontinued operations -7.6 -27.37
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 1052855000
Capital work-in-progress 0
Investment property 5106060000
Goodwill 1312700000
Other intangible assets 2060212000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 425610000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 531103000
Total non-current financial assets 956713000
Deferred tax assets (net) 53710000
Other non-current assets 35870000
Total non-current assets 10578120000
2 Current assets
Inventories 1699698000
Current financial asset
Current investments 0
Trade receivables, current 182596000
Cash and cash equivalents 216906000
Bank balance other than cash and cash equivalents 40902000
Loans, current 0
Other current financial assets 26774000
Total current financial assets 467178000
Current tax assets (net) 0
Other current assets 350185000
Total current assets 2517061000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 13095181000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 450660000
Other equity -7066717000
Total equity attributable to owners of parent -6616057000
Non controlling interest
Total equity -6616057000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3768095000
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 5841283000
Total non-current financial liabilities 9609378000
Provisions, non-current 136412000
Deferred tax liabilities (net) 198568000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 9944358000
Current liabilities
Current financial liabilities
Borrowings, current 5495554000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 67967000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3101809000
Total Trade payable 3169776000
Other current financial liabilities 862645000
Total current financial liabilities 9527975000
Other current liabilities 157927000
Provisions, current 80978000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 9766880000
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 19711238000
Total equity and liabilites 13095181000
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 defined benefit plan (net of tax) 63000 5949000
Total Amount of items that will not be reclassified to profit and loss 63000 5949000
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 0 0
5 Total Other comprehensive income 63000 5949000



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 -2466124000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1643131000
Adjustments for decrease (increase) in inventories 1032654000
Adjustments for decrease (increase) in trade receivables, current 32610000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -23168000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 281597000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 0
Adjustments for increase (decrease) in trade payables, non-current -676415000
Adjustments for increase (decrease) in other current liabilities -111333000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1425600000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current -22740000
Adjustments for other financial liabilities, current -50509000
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 52455000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -38710000
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 -615592000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 2824670000
Net cash flows from (used in) operations 358546000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -15595000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 374141000
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 56634000
Purchase of property, plant and equipment 219984000
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 2132000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -41186000
Net cash flows from (used in) investing activities -202404000
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 2757014000
Repayments of borrowings 823784000
Payments of lease liabilities 555323000
Dividends paid 0
Interest paid 1647320000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -269413000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -97676000
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 -97676000
Cash and cash equivalents cash flow statement at beginning of period 314582000
Cash and cash equivalents cash flow statement at end of period 216906000





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 S.R. Batliboi & Co. LLP Yes 31-Jul-2027