OSWALSEEDS2023-07-012023-09-30 OSWALSEEDS2023-07-012023-09-30 OSWALSEEDS2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member OSWALSEEDS2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member OSWALSEEDS2023-09-30 OSWALSEEDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue01Member OSWALSEEDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue02Member OSWALSEEDS2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue01Member OSWALSEEDS2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue02Member OSWALSEEDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults01Member OSWALSEEDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults02Member OSWALSEEDS2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults01Member OSWALSEEDS2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults02Member OSWALSEEDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets01Member OSWALSEEDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets02Member OSWALSEEDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member OSWALSEEDS2023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member OSWALSEEDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member OSWALSEEDS2023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares OSWALSEEDS NOTLISTED ShreeOswal Seeds And Chemicals Limited Equity 2023-04-01 2024-03-31 2023-11-08 2023-11-01 INR Lakhs Half yearly 18:00:00 20:50:00 2023-11-08 2023-11-08 true Cash Flow Indirect Not applicable Multi segment 2023-07-01 2023-09-30 Unaudited Standalone 62429000.00 4572000.00 67001000.00 14970000.00 0.00 30464000.00 5611000.00 4278000.00 820000.00 3617000.00 59760000.00 7241000.00 0.00 7241000.00 1741000.00 278000.00 2019000.00 0.00 5222000.00 0.00 0.00 0.00 0.00 5222000.00 0.00 5222000.00 0.00 0.00 152450000.00 2 0.12 0.12 0.00 0.00 0.12 0.12 Note 1 : Calculation of Weighted Average Number of Shares for EPS 1 For Quarter Ended Reporing No. of Days No. of Shares (in Lakhs) a. Days before Split in Quarter ended 30.09.2023 48.00 152.45 b. Days after Split in Quarter ended 30.09.2023 44.00 762.25 Total Number of days in Quarter ended 30.09.2023 92.00 Weighted Average Number of Shares for the above Period 444.09 2. For Half Year Ended Reporing No. of Days No. of Shares (in Lakhs) a. Days before Split in Half Year ended 30.09.2023 139.00 152.45 b. Days after Split in Half Year ended 30.09.2023 44.00 762.25 Total Number of days in Half Year ended 30.09 183.00 Weighted Average Number of Shares for the above Period 299.07 3. For Year Ended Reporing No. of Days No. of Shares (in Lakhs) a. Days before Split in Year ending 31.03.2024 139.00 152.45 b. Days after Split in Year ending 31.03.2024 227.00 762.25 Total Number of days in Year ending 31.03.2023 366.00 Weighted Average Number of Shares for the above Period 530.66 Multi segment 2023-04-01 2023-09-30 Unaudited Standalone 620927000.00 10572000.00 631499000.00 447327000.00 0.00 121481000.00 11087000.00 9013000.00 1492000.00 7420000.00 597820000.00 33679000.00 0.00 33679000.00 9283000.00 91000.00 9374000.00 0.00 24305000.00 0.00 0.00 0.00 0.00 24305000.00 0.00 24305000.00 0.00 0.00 152450000.00 2 0.81 0.81 0.00 0.00 0.81 0.81 Other Expenses 3617000.00 Other Expenses 7420000.00 43223000.00 7107000.00 0.00 0.00 0.00 140063000.00 153350000.00 293413000.00 1155000.00 0.00 344898000.00 350795000.00 0.00 35975000.00 1764000.00 0.00 0.00 37739000.00 1238000.00 44653000.00 434425000.00 779323000.00 152450000.00 267370000.00 419820000.00 419820000.00 6906000.00 0.00 540000.00 7446000.00 3180000.00 0.00 0.00 0.00 10626000.00 181642000.00 83078000.00 0.00 264720000.00 83913000.00 244000.00 348877000.00 359503000.00 779323000.00 NOTES: 1. The above un-audited standalone and consolidated financial results for the quarter and half year ended September 30, 2023 were reviewed and recommended by the Audit Committee and approved by the Board of Directors in its meeting held on 08th November, 2023. The above results have been reviewed by Statutory Auditors of the Company in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, who have expressed an unmodified opinion. 2. This statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. 3. The above consolidated financial results include the result of Wholly Owned Material Subsidiary Company i.e. Shreeoswal Psyllium Exports India Limited. 4. The Company has no reportable segment on standalone basis and on consolidated basis the Company has two reportable segments which consist of Seed and Psyllium in accordance with Ind AS-108 Operating Segment. 5. The figures of the previous period / year have been re-stated/ re-grouped / re-arranged/ reclassified and / or recasted wherever found necessary. 6. The aforesaid Un-Audited standalone and consolidated Financial Results will be uploaded on the Company's website http://www.oswalseeds.com and will also be available on the website of the NSE www.nseindia.com for the benefit of shareholders and investors. 7. The Company has migrated to the main board of National Stock Exchange w.e.f 28th February, 2023 from NSE-SME platform. Accordingly, the company is presenting quarterly figures from March-23 onwards. The comparative figures of corresponding quarter ended 30th September 2022 have been prepared by the Management by exercising necessary due diligence to ensure that the financial results reflect true and fair view of the Company affairs. The Standalone/ Consolidated financial results for the quarter ended 30th September 2022 have not been subject to limited review by the auditor. 8. The Company has prepared the financial results as per Indian Accounting Standards (Ind AS) specified under Section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015 as amended and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 as amended. Ind AS has become applicable to the Company with effect from 01st April, 2022 and the comparative figures have been restated accordingly. 9. During the quarter equity shares of the Company were sub-divided from 1 (One) equity share having face value of Rs.10/- (Rupees Ten only) each to 5 (five) equity shares having face value of Rs. 2/- (Rupees Two only) with effect from Friday 18th August, 2023, its impact shown in financial result and number of share and earnings per share has been restated to make them previous earnings per share comparable 10. The Standalone and Consolidated Statement of Assets & Liabilities as at September 30, 2023 are annexed with the financial results along with the Cash Flow Statements. Psyllium Division 593087000.00 Seeds Division 62429000.00 Psyllium Division 867812000.00 Seeds Division 620927000.00 655516000.00 1488739000.00 655516000.00 1488739000.00 Psyllium Division 11170000.00 Seeds Division 11432000.00 Psyllium Division 22934000.00 Seeds Division 42593000.00 22602000.00 65527000.00 13677000.00 28512000.00 8925000.00 37015000.00 Psyllium Division 744767000.00 Seeds Division 486149000.00 1230916000.00 Psyllium Division 401085000.00 Seeds Division 359471000.00 760556000.00 0.00 115924000.00 -5990000.00 0.00 -30713000.00 0.00 0.00 0.00 0.00 82289000.00 0.00 -307703000.00 0.00 1492000.00 0.00 0.00 0.00 10124000.00 0.00 0.00 0.00 10572000.00 0.00 0.00 0.00 9013000.00 0.00 0.00 0.00 -136136000.00 -102457000.00 0.00 0.00 0.00 2565000.00 0.00 -105022000.00 0.00 105000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11955000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 180739000.00 0.00 0.00 0.00 10572000.00 0.00 257000.00 0.00 74613000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2789000.00 0.00 0.00 0.00 0.00 9013000.00 0.00 60000.00 -6164000.00 -36573000.00 0.00 -36573000.00 38337000.00 1764000.00