OSWALSEEDS2024-07-012024-09-30 OSWALSEEDS2024-07-012024-09-30 OSWALSEEDS2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member OSWALSEEDS2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member OSWALSEEDS2024-09-30 OSWALSEEDS2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue01Member OSWALSEEDS2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue02Member OSWALSEEDS2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue01Member OSWALSEEDS2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue02Member OSWALSEEDS2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults01Member OSWALSEEDS2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults02Member OSWALSEEDS2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults01Member OSWALSEEDS2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults02Member OSWALSEEDS2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets01Member OSWALSEEDS2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets02Member OSWALSEEDS2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member OSWALSEEDS2024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member OSWALSEEDS2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member OSWALSEEDS2024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 123456 OSWALSEEDS NOTLISTED ShreeOswal Seeds And Chemicals Limited Equity 2024-04-01 2025-03-31 2024-11-14 2024-11-07 INR Lakhs Half yearly 18:00:00 19:00:00 2024-11-14 2024-11-14 true Cash Flow Indirect Not applicable Multi segment 2024-07-01 2024-09-30 Unaudited Consolidated 676902000.00 28000.00 676930000.00 254229000.00 0.00 396190000.00 7191000.00 9465000.00 1290000.00 4015000.00 672380000.00 4550000.00 0.00 4550000.00 2953000.00 -1615000.00 1338000.00 0.00 3212000.00 0.00 0.00 0.00 0.00 3212000.00 0.00 3212000.00 3212000.00 0.00 3212000.00 0.00 182940000.00 2 0.04 0.04 0.00 0.00 0.04 0.04 1. The above un-audited standalone and consolidated financial results for the quarter and half year ended September 30, 2024 were reviewed and recommended by the Audit Committee and approved by the Board of Directors in its meeting held on 14th November,2024. 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 guidelines issued by the Securities Exchange Board of India (SEBI) and 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 / rearranged/ 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 Statement of Assets & Liabilities as at September 30, 2024 is annexed with the financial results along with the Cash Flow Statements. 8. During the quarter, the Company and its wholly owned subsidiary has provided corporate guarantee for Rs 110 Cr after obtaining approval of shareholders through postal ballot dated 03rd August 2024 in connection with loan taken by Oswal Ethanol and Feed Industry Private Limited a related party in terms of the provisions of section 185 & 188 of the Companies Act, 2013 read with and Regulation 23 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 9. The weighted number of equity shares for calculation of EPS has been adjusted as if the event had occurred at the beginning of the earliest period presented, thus this impacts the changes in the EPS reported (for standalone and consolidated results) earlier for quarter ending on 30/09/2023. Multi segment 2024-04-01 2024-09-30 Unaudited Consolidated 1446401000.00 41000.00 1446442000.00 905475000.00 0.00 522835000.00 14477000.00 23975000.00 2546000.00 8517000.00 1477825000.00 -31383000.00 0.00 -31383000.00 11796000.00 -19236000.00 -7440000.00 0.00 -23943000.00 0.00 0.00 0.00 0.00 -23943000.00 0.00 -23943000.00 -23943000.00 0.00 -23943000.00 0.00 182940000.00 2 -0.26 -0.26 0.00 0.00 -0.26 -0.26 Other expenses 4015000.00 Other expenses 8517000.00 0.00 66014000.00 20411000.00 0.00 0.00 0.00 0.00 0.00 0.00 82000.00 0.00 0.00 117000.00 199000.00 42425000.00 5951000.00 135000000.00 273813000.00 0.00 490060000.00 1333000.00 0.00 129000.00 0.00 491522000.00 0.00 125011000.00 890346000.00 0.00 0.00 1025346000.00 182940000.00 195161000.00 378101000.00 378101000.00 17600000.00 0.00 0.00 17600000.00 5288000.00 0.00 0.00 2015000.00 24903000.00 323672000.00 88619000.00 412291000.00 203620000.00 355000.00 6076000.00 0.00 622342000.00 0.00 0.00 647245000.00 1025346000.00 Psyllium Division 600121000.00 Seeds Division 76781000.00 Psyllium Division 864359000.00 Seeds Division 582042000.00 676902000.00 1446401000.00 0.00 0.00 676902000.00 1446401000.00 Psyllium Division 8053000.00 Seeds Division 5955000.00 Psyllium Division -43784000.00 Seeds Division 36362000.00 14008000.00 -7422000.00 9465000.00 23975000.00 -7000.00 -14000.00 4550000.00 -31383000.00 Psyllium Division 676431000.00 Seeds Division 348915000.00 1025346000.00 0.00 1025346000.00 Psyllium Division 305436000.00 Seeds Division 341809000.00 647245000.00 0.00 647245000.00 23974000.00 556349000.00 -315494000.00 0.00 -48713000.00 0.00 0.00 67000.00 0.00 60253000.00 0.00 39715000.00 0.00 2546000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 62000.00 0.00 0.00 13689000.00 0.00 0.00 332448000.00 301065000.00 0.00 0.00 0.00 5720000.00 0.00 295345000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1202000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1314000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -86000.00 0.00 -2602000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 17600000.00 314963000.00 0.00 0.00 0.00 23974000.00 0.00 -15000.00 -321352000.00 -28609000.00 0.00 -28609000.00 29942000.00 1333000.00