RETAIL2024-07-012024-09-30 RETAIL2024-07-012024-09-30 RETAIL2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member RETAIL2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member RETAIL2024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 544197 RETAIL NOTLISTED JHS Svendgaard Retail Ventures Limited Equity 2024-04-01 2025-03-31 2024-11-12 2024-11-07 INR Lakhs Half yearly 12:30:00 19:20:00 2024-11-12 2024-11-12 true Cash Flow Indirect Not applicable Single segment Retail 2024-07-01 2024-09-30 Unaudited Standalone 38264000.00 15799000.00 54063000.00 0.00 20714000.00 -2557000.00 18721000.00 4312000.00 7723000.00 4082000.00 52995000.00 1068000.00 0.00 1068000.00 231000.00 -1046000.00 -815000.00 0.00 1883000.00 0.00 0.00 0.00 0.00 1883000.00 0.00 1883000.00 0.00 0.00 65046000.00 10 0.29 0.29 0.00 0.00 0.29 0.29 1.The above unaudited financial results have been reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors of the Company in the respective meeting held on 12 November 2024.2. The statutory auditor of the company has carried out the review of these financial results in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standards) Rules, 2015, as amended, and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.3. In line with the provisions of Ind AS 108 - Operating Segments and on the basis the review of operations being done by the Management, the operations of the Company fall under Retail Business, which is considered to be the only reportable segment by the management.4. The National Company Law Tribunal, Chandigarh Bench (“NCLT”) on 10 August, 2023, had approved the Composite Scheme of Arrangement between JHS Svendgaard Retail Ventures Private Limited ( Resulting Company ), JHS Svendgaard Brands Limited ( Transferor Company ) and JHS Svendgaard Laboratories Limited ( Demerged /Transferee Company ) and their respective shareholders and creditors (“Scheme”) under the provisions of Sections 230 to 232 and other applicable provisions of the Companies Act, 2013 (“Act”) read with the Rules framed thereunder. This Scheme was is set to become retrospectively as of the appointed date, which is the 1 April 2021 and the certified order copy was submitted to the concerned Registrar of Companies, on the 28 August 2023.Accordingly, 64,92,600 equity shares were allotted to the shareholders of JHS Svendgaard Laboratories Limited on September 12, 2023, as per the specified ratio in the Composite Scheme and 65,00,000 shares originally held by JHS Svendgaard Laboratories Limited were cancelled. The Resulting Company, JHS Svendgaard Retail Ventures Ltd. was listed on the stock exchanges, i.e. Bombay Stock Exchange and National Stock Exchange of India on June 26, 2024.In compliance with section 42 and 62 of the Companies act, 2013 & rules made therunder and the SEBI(Listing Obligations and Disclosure Requirements) Regulations, 2015 ( as amended) and pursuant to the resolution of Board of Directors dated 27th September, 2024 and of the shareholders by special resolution dated 26th October, 2024, the company has issued the 87,71,357/- fully convertible warrants on preferential basis of Rs. 10 each at an issue price of Rs. 50 per warrant (including premium of Rs. 40 per warrant) aggregating to Rs. 43,85,678,50/- to individuals belonging to promoter & promoter group and non-promoter Categories on payment of 25% of issue price per warrant. Each warrant shall carry right of being convertible into fully paid up equity shares of face value of Rs. 10 each within a period of eighteen months from the date of allotment of warrants on payment of balance amount of 75% of issue price.5. As Stated above, pursuant to the requirements of Ind AS 103 Business Combination , the company has accounted merger by using pooling of interest method in the financial results in line with the Scheme. Accordingly the financial information presented for the prior periods has been restated as per Ind AS 103.6.The Figures for the quarter ended 31st March 2024 are the balancing figures between audited figures in respect of the full financial year and published year to date figures upto the third quarter of year ended 31st March 2024.7.Previous period figures have been re-grouped / re-classified wherever necessary, to conform to current period’s classification or also in order to comply with the requirements of the amended Schedule III to the Companies Act, 2013 effective 1 April 2021.8. This statement is as per Regulation 33 of the SEBI(Listing Obligaton and Discloure Requirement) 2015 as amended. Single segment 2024-04-01 2024-09-30 Unaudited Standalone 72916000.00 26888000.00 99804000.00 0.00 39220000.00 -4227000.00 35084000.00 5322000.00 13579000.00 8299000.00 97277000.00 2527000.00 0.00 2527000.00 601000.00 -926000.00 -325000.00 0.00 2852000.00 0.00 0.00 0.00 0.00 2852000.00 0.00 2852000.00 0.00 0.00 65046000.00 10 0.44 0.44 0.00 0.00 0.44 0.44 Other Expenses 4082000.00 Other Expenses 8299000.00 2731000.00 0.00 0.00 5861000.00 0.00 21689000.00 27550000.00 4008000.00 74105000.00 108394000.00 11867000.00 440000.00 8533000.00 3209000.00 0.00 0.00 9472000.00 21654000.00 3369000.00 13557000.00 50447000.00 158841000.00 65046000.00 2124000.00 67170000.00 67170000.00 0.00 52388000.00 52388000.00 0.00 52388000.00 0.00 8205000.00 21829000.00 30034000.00 9249000.00 0.00 39283000.00 91671000.00 158841000.00 5060000.00 -4227000.00 -3818000.00 0.00 351000.00 0.00 -6248000.00 -3813000.00 0.00 4595000.00 0.00 3524000.00 77195000.00 13579000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4945000.00 0.00 0.00 0.00 -4524000.00 0.00 0.00 0.00 76728000.00 79255000.00 0.00 0.00 0.00 2788000.00 0.00 76467000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1718000.00 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 0.00 0.00 0.00 0.00 4945000.00 0.00 -77742000.00 0.00 -74514000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14931000.00 0.00 21000.00 0.00 0.00 -14952000.00 -13000000.00 0.00 -13000000.00 16209000.00 3209000.00 0.00 0.00 0.00 0.00