INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol CSSL
MSEI Symbol NOTLISTED
ISIN INE1EF801010
Name of Company Clear Secured Services Limited
Type of company SME
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 24-12-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-12-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 24-12-2025   12:00:00
End date and time of board meeting 24-12-2025   13:15:00
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 Not applicable


Financial Results — Other than Bank

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Revenue From Operations
Revenue from operations 31,534.05 31,534.05
Other income 389.53 389.53
Total Income 31,923.58 31,923.58
2 Expenses
(a) Cost of materials consumed 7,791.04 7,791.04
(b) Purchases of stock-in-trade 6,814.32 6,814.32
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (231.29) (231.29)
(d) Employee benefit expense 6,169.90 6,169.90
(e) Finance costs 522.66 522.66
(f) Depreciation and amortisation expense 367.56 367.56
(g) Other Expenses
1 Other Expenses 8,287.81 8,287.81
Total other expenses 8,287.81 8,287.81
Total expenses 29,722.00 29,722.00
3 Profit before exceptional and extraordinary items and tax 2,201.58 2,201.58
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 2,201.58 2,201.58
6 Extraordinary items 0.00 0.00
7 Profit before tax 2,201.58 2,201.58
8 Tax Expense
Current tax 532.03 532.03
Deferred tax (18.98) (18.98)
Total tax expenses 513.05 513.05
9 Net Profit Loss for the period from continuing operations 1,688.53 1,688.53
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 1,688.53 1,688.53
14 Share of profit (loss) of associates 0.00 0.00
15 Profit (loss) of minority interest (0.05) (0.05)
16 Net profit (Loss) for the period 1,688.48 1,688.48
17 Details of equity share capital
Paid-up equity share capital 1,756.21 1,756.21
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0 0
Diluted earnings (loss) per share from continuing and discontinued operations 0 0
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited
D Nature of report standalone or consolidated Consolidated
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 2,201.58
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 522.66
Adjustments for depreciation and amortisation expense 367.56
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 890.22
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (231.29)
Adjustments for decrease (increase) in trade receivables (4,277.85)
Adjustments for decrease (increase) in other current assets (991.04)
Adjustments for increase (decrease) in trade payables 1,827.85
Adjustments for increase (decrease) in other current liabilities 1,442.23
Adjustments for provisions 0.00
Total adjustments for working capital (2,230.10)
Total adjustments for reconcile profit (loss) (1,339.88)
Net cash flows from (used in) operations 861.70
Dividends received (0.55)
Interest paid 251.86
Interest received 0.00
Income taxes paid (refund) 157.89
Other inflows (outflows) of cash (101.12)
Net cash flows from (used in) operating activities before extraordinary items 350.28
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 350.28
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 426.81
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property plant and equipment 0.00
Purchase of property plant and equipment 2,922.65
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 516.26
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.55
Interest received 251.86
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (783.73)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (4,397.04)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (4,397.04)
Cash flows from used in financing activities
Proceeds from issuing shares 2,023.91
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings (2,861.91)
Dividends paid 0.00
Interest paid 522.67
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 4,363.15
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 4,363.15
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 316.39
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 316.39
Cash and cash equivalents cash flow statement at beginning of period 481.46
Cash and cash equivalents cash flow statement at end of period 797.85


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 1,756.21
Reserves and surplus 11,786.62
Money received against share warrants
Total shareholders' funds 13,542.83
2 Share application money pending allotment 0.00
3 Deferred government grants
4 Minority interest -1219000
5 Non-current liabilities
Long-term borrowings 2,501.56
Deferred tax liabilities (net)
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Long-term provisions 292.02
Total non-current liabilities 2,793.58
6 Current liabilities
Short-term borrowings 10,297.48
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,997.72
Total Trade payable 1,997.72
Other current liabilities 3,513.14
Short-term provisions 562.04
Total current liabilities 16,370.38
Total equity and liabilities 32,694.60
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 2,939.79
Producing properties
Intangible assets 5.28
Preproducing properties
Property, Plant and Equipment capital work-in-progress 2,196.59
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 5,141.66
ii Non-current investments 759.98
v Deferred tax assets (net) 380.56
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 352.94
viii Other non-current assets 2,217.37
Total non-current assets 8,852.51
Current assets
Current investments 0.00
Inventories 1,196.93
Trade receivables 12,435.39
Cash and cash equivalents 797.85
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 3,378.96
Other current assets 6,032.96
Total current assets 23,842.09
Total assets 32,694.60
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Facility Mangement Services 23,214.38 23,214.38
2 Agro Products 6,974.17 6,974.17
3 Iron and Steels Products 1,345.50 1,345.50
Total Segment Revenue 31,534.05 31,534.05
Less: Inter segment revenue
Revenue from operations 31,534.05 31,534.05
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Facility Mangement Services 2,243.14 2,243.14
2 Agro Products 320.60 320.60
3 Iron and Steels Products 30.67 30.67
Total Profit before tax 2,594.41 2,594.41
i. Finance cost 522.66 522.66
ii. Other Unallocable Expenditure net off Unallocable income (129.83) (129.83)
Profit before tax 2,201.58 2,201.58
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Facility Mangement Services 18,635.19 18,635.19
2 Agro Products 3,097.11 3,097.11
3 Iron and Steels Products 2,870.38 2,870.38
4 Facility Mangement Services 18,635.19 18,635.19
5 Agro Products 3,097.11 3,097.11
6 Iron and Steels Products 2,870.38 2,870.38
Total Segment Asset 24,602.68 24,602.68
Un-allocable Assets 8,091.92 8,091.92
Net Segment Asset 32,694.60 32,694.60
4 Segment Liabilities
Segment Liabilities
1 Facility Mangement Services 17,286.94 17,286.94
2 Agro Products 282.80 282.80
3 Iron and Steels Products 1,594.23 1,594.23
4 Facility Mangement Services 17,286.94 17,286.94
5 Agro Products 282.80 282.80
6 Iron and Steels Products 1,594.23 1,594.23
Total Segment Liabilities 19,163.97 19,163.97
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 19,163.97 19,163.97
Disclosure of notes on segments