INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol SUPREMEPWR
MSEI Symbol NOTLISTED
ISIN INE0QHG01026
Name of Company SUPREME POWER EQUIPMENT LIMITED
Type of company SME
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 22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 The Company is engaged in the business of manufacturing, assembling, fabrication of transformers.
Start date and time of board meeting 22-May-2025   11:00:00
End date and time of board meeting 22-May-2025   13:00:00
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 — Other than Bank
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-Oct-2024 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 Revenue From Operations
Revenue from operations 905610000 1487170000
Other income 3657000 8180000
Total Income 909267000 1495350000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 731226000 1231151000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -40216000 -113595000
(d) Employee benefit expense 17926000 32670000
(e) Finance costs 8349000 25426000
(f) Depreciation and amortisation expense 2606000 4726000
(g) Other Expenses
1 Other Manufacturing Expenses 9528000 16648000
2 Other Expenses 20475000 37824000
Total other expenses 30003000 54472000
Total expenses 749894000 1234850000
3 Profit before exceptional and extraordinary items and tax 159373000 260500000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 159373000 260500000
6 Extraordinary items 0 0
7 Profit before tax 159373000 260500000
8 Tax Expense
Current tax 42116000 70005000
Deferred tax 899000 1211000
Total tax expenses 43015000 71216000
9 Net Profit Loss for the period from continuing operations 116358000 189284000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 116358000 189284000
14 Share of profit (loss) of associates 0 0
15 Profit (loss) of minority interest -1662000 -3280000
16 Net profit (Loss) for the period 114696000 186004000
17 Details of equity share capital
Paid-up equity share capital 249911000 249911000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 0
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 4.59 7.44
Diluted earnings (loss) per share from continuing and discontinued operations 4.59 7.44
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block
Textual Information(1) 1.The above results which are published in accordance with Regulations 33 of SEBI (Listing Obligation & Disclosure Requirements), 2015 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on May 22nd, 2025. The Financial results have been prepared in accordance with the Accounting Standards (“AS”) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 7 of Companies (Account) Rules 2014 by the Ministry of Corporate Affairs and amendments thereof. 2.As per Ministry of Corporate Affairs Notification dated February 16, 2015. Companies whose securities are listed on SME Exchange as referred to in Chapter XB of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009 are exempted from the compulsory requirement of adoption of Ind AS. 3.The balance appearing under the Trade Payables Loans and Advances, Other Current Liabilities are subjected to confirmation and reconciliation and consequent adjustments, if any, will be accounted for in the year of confirmation and / or reconciliation. 4.As the Company collectively operates only in one business Segment, hence, it is reporting its results in single Segment. Therefore, segment disclosure is not applicable. 5.The figures for the corresponding previous periods / year have been regrouped / reclassified wherever necessary. 6.There were no exceptional and extra- ordinary items for the reporting period.


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


Cash flow statement — indirect
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
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 260500000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 25425000
Adjustments for depreciation and amortisation expense 4726000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 3000
Adjustments for dividend income 0
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 353000
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 to profit (loss) 30507000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -113599000
Adjustments for decrease (increase) in trade receivables 215128000
Adjustments for decrease (increase) in other current assets 86959000
Adjustments for increase (decrease) in trade payables -20126000
Adjustments for increase (decrease) in other current liabilities -137000
Adjustments for provisions 21000
Total adjustments for working capital 168246000
Total adjustments for reconcile profit (loss) 198753000
Net cash flows from (used in) operations 459253000
Dividends received 0
Interest paid 3587000
Interest received 0
Income taxes paid (refund) 60641000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items 395025000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 395025000
4 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 0
Purchase of property plant and equipment 397754000
Proceeds from sales of intangible assets 0
Purchase of intangible 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 3588000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -13080000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -407246000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -407246000
Cash flows from used in financing activities
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 95310000
Repayments of borrowings 0
Dividends paid 0
Interest paid 25425000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -226000
Net cash flows from (used in) financing activities before extraordinary items 69659000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 69659000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 57438000
6 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 57438000
Cash and cash equivalents cash flow statement at beginning of period 552000
Cash and cash equivalents cash flow statement at end of period 57990000


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
Equity and liabilities
1 Shareholders' funds
Share capital 249911000
Reserves and surplus 675065000
Money received against share warrants
Total shareholders' funds 924976000
2 Share application money pending allotment 0
3 Deferred government grants
4 Minority interest 36857000
5 Non-current liabilities
Long-term borrowings 90925000
Deferred tax liabilities (net) 3266000
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Long-term provisions 1580000
Total non-current liabilities 95771000
6 Current liabilities
Short-term borrowings 96531000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 152864000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 162471000
Total Trade payable 315335000
Other current liabilities 38823000
Short-term provisions 70027000
Total current liabilities 520716000
Total equity and liabilities 1578320000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 146102000
Producing properties
Intangible assets 0
Preproducing properties
Property, Plant and Equipment capital work-in-progress 493583000
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 639685000
ii Non-current investments 0
v Deferred tax assets (net)
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 0
viii Other non-current assets 55748000
Total non-current assets 695433000
Current assets
Current investments 0
Inventories 315419000
Trade receivables 451508000
Cash and cash equivalents 57990000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 0
Other current assets 57970000
Total current assets 882887000
Total assets 1578320000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether results 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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




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 P P N And Company Yes 30-Sep-2025


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth


Signatories details

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date