Integrated Filing — IndAS



General information about company
Scrip Code 123456
NSE Symbol SUMIT
MSEI Symbol NOTLISTED
ISIN INE748Z01013
Name of company SUMIT WOODS 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange
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 Construction
Start date and time of board meeting 28-May-2025   11:30:00
End date and time of board meeting 28-May-2025   15:35:00
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



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 329184000 1408271000
Other income 8338000 32033000
Total income 337522000 1440304000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 34743000 151513000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -313672000 -456688000
(d) Employee benefit expense 29345000 139099000
(e) Finance costs 24317000 105566000
(f) Depreciation, depletion and amortisation expense 2185000 5984000
(f) Other Expenses
1 Constructions & Development Expenses 472557000 1269863000
2 Administration and other expenses 17162000 68534000
Total other expenses 489719000 1338397000
Total expenses 266637000 1283871000
3 Total profit before exceptional items and tax 70885000 156433000
4 Exceptional items 0 0
5 Total profit before tax 70885000 156433000
6 Tax expense
7 Current tax 24753000 43834000
8 Deferred tax -1740000 -232000
9 Total tax expenses 23013000 43602000
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 47872000 112831000
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 -1380000 -3451000
16 Total profit (loss) for period 46492000 109380000
17 Other comprehensive income net of taxes 2118000 1505000
18 Total Comprehensive Income for the period 48610000 110885000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 47054000 114434000
Total profit or loss, attributable to non-controlling interests -562000 -5054000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 49172000 115939000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -562000 -5054000
21 Details of equity share capital
Paid-up equity share capital 452688000 452688000
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 1.04 2.72
Diluted earnings (loss) per share from continuing operations 1.04 2.72
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 1.04 2.72
Diluted earnings (loss) per share from continuing and discontinued operations 1.04 2.72
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 77153000
Capital work-in-progress
Investment property
Goodwill 0
Other intangible assets 437000
Intangible assets under development 5428000
Biological assets other than bearer plants
Investments accounted for using equity method 83550000
Non-current financial assets
Non-current investments 25000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 243220000
Total non-current financial assets 243245000
Deferred tax assets (net)
Other non-current assets 60753000
Total non-current assets 470566000
2 Current assets
Inventories 2158878000
Current financial asset
Current investments 0
Trade receivables, current 116329000
Cash and cash equivalents 223282000
Bank balance other than cash and cash equivalents 60731000
Loans, current 0
Other current financial assets 72060000
Total current financial assets 472402000
Current tax assets (net) 9092000
Other current assets 37098000
Total current assets 2677470000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 3148036000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 452688000
Other equity 1138663000
Total equity attributable to owners of parent 1591351000
Non controlling interest 298662000
Total equity 1890013000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 524025000
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 4324000
Total non-current financial liabilities 528349000
Provisions, non-current 4575000
Deferred tax liabilities (net) 3496000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 536420000
Current liabilities
Current financial liabilities
Borrowings, current 114760000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 87624000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 87624000
Other current financial liabilities 108648000
Total current financial liabilities 311032000
Other current liabilities 382821000
Provisions, current 5726000
Current tax liabilities (Net) 22024000
Deferred government grants, Current
Total current liabilities 721603000
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 1258023000
Total equity and liabilites 3148036000
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 the net defined benefit liability/asset, n(Net of taxes) 2118000 1505000
Total Amount of items that will not be reclassified to profit and loss 2118000 1505000
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
5 Total Other comprehensive income 2118000 1505000



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 156433000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 105566000
Adjustments for decrease (increase) in inventories -456687000
Adjustments for decrease (increase) in trade receivables, current 270674000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 9649000
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 -30794000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 200724000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 5984000
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 31302000
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) 1014000
Other adjustments for non-cash items 30331000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 105159000
Net cash flows from (used in) operations 261592000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 29032000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 232560000
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 1764000
Purchase of property, plant and equipment 26251000
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 5657000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -101707000
Net cash flows from (used in) investing activities -120537000
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 535472000
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 0
Repayments of borrowings 565664000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 100714000
Net cash flows from (used in) financing activities 70522000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 182545000
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 182545000
Cash and cash equivalents cash flow statement at beginning of period 40737000
Cash and cash equivalents cash flow statement at end of period 223282000





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 SSRV & ASSOCIATES Yes 31-Dec-2025