S&SPOWER2024-10-012024-12-31 S&SPOWER2024-10-012024-12-31 S&SPOWER2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member S&SPOWER2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member S&SPOWER2024-12-31 S&SPOWER2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue01Member S&SPOWER2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue02Member S&SPOWER2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue01Member S&SPOWER2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue02Member S&SPOWER2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults01Member S&SPOWER2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults02Member S&SPOWER2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults01Member S&SPOWER2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults02Member S&SPOWER2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets01Member S&SPOWER2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets02Member S&SPOWER2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member S&SPOWER2024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member S&SPOWER2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member S&SPOWER2024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 517273 S&SPOWER NOTLISTED S&S Power Switchgears Limited Equity 2024-04-01 2025-03-31 2025-02-12 2025-02-03 INR Lakhs Third quarter 14:00:00 19:45:00 2025-02-12 2025-02-12 Not applicable Geographical 2024-10-01 2024-12-31 Unaudited Consolidated 393164000.00 -223000.00 392941000.00 280402000.00 0.00 -17770000.00 102966000.00 6657000.00 8905000.00 47530000.00 428690000.00 -35749000.00 -13300000.00 -49049000.00 3347000.00 390000.00 3737000.00 0.00 -52786000.00 0.00 0.00 0.00 0.00 -52786000.00 -12786000.00 -65572000.00 -52786000.00 0.00 -65571000.00 0.00 123416000.00 10 -4.28 -4.28 0.00 0.00 -4.28 -4.28 1. The above unaudited consolidated financial results have been reviewed by the Audit committee on 12th Feb 2025 and approved by the Board of Directors of the company at their meeting held on 12th Feb 2025. 2. The Consolidated financial results are prepared in accordance w ith Indian Accounting Standards ( Ind AS ), the provisions of the Companies Act, 2013 ( the Companies Act ), as applicable and guidelines issued by the Securities and Exchange Board of India ( SEBI ). The Ind AS are prescribed under Section 133 of the Act read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016. 3. The Group has operations in India and UK which are classified as separate geographical segments as nrovided in Ind AS 108. 4. Previous period/year figures have been regrouped/reclassified to make them comparable with those of current period 5. 5&5 Power has raised equity capital of Rs.46 crores through a preferential allotment of 61,41,550 shares to the promoters on May 29, 2024, with this the Promoters stake has increased to 74.99%. This transaction has also Increased the Company's net worth by Rs.91 crores and enabled the company to reduce debt by an amount of Rs .37.75 crore In Jul 24. This is in line with approvals received from Shareholders, SEBI and NSE/BSE. These funds were used to acquire the minority stake of 33.14% in Acrastyle Power India Limited thereby converting it into a wholly owned subsidiary. This enabled the company to consolidate 100% of financials of Acrastyle Limited - our UK subsidiary, into the Company. Additionally, S&S acquired 100% stake In Hamilton Research and Technology limited (HART), a Kolkata based Company in the cutting edge of specialized and propreitory automation technology, with a special focus on the Aluminium sector. HART has been integrated into the Company effective from 1st of June 24. Therefore previous year's numbers are not fully comparable. 6. A cyber crime was detected in the online transfer of Rs.1.58 Cr made on Dec 20, 2024 by officials of the sublidiary company S&S Power Switchgear Equipment Limited; who made these transfers based on messages received from a fraudster. The investigations in the matter are under process, and a complaint has been filed with the authorities on Dec 21, 1024. The investigating authorities have managed to trace a portion of the funds and are in the process of recovering them. As a result, we have recognized a loss of Rs. 1.33 crore on account of the cyber crime in the current quarter. 7. Figures for the quarter ended 31st December 2024 are the balancing figure between unaudited figures in respect of the nine months ended and the published year-to-date figures uptothe second quarter of the current financial year. (As laid down in the regulation 33(3)(e) ofSEBI (Listing obligations and Disclosure Regulations, 2015). Geographical 2024-04-01 2024-12-31 Unaudited Consolidated 1299932000.00 11308000.00 1311240000.00 840460000.00 0.00 -22545000.00 305536000.00 30467000.00 24288000.00 148418000.00 1326624000.00 -15384000.00 -13300000.00 -28684000.00 8517000.00 -978000.00 7539000.00 0.00 -36223000.00 0.00 0.00 0.00 0.00 -36223000.00 -373000.00 -36596000.00 -36323000.00 0.00 -36596000.00 0.00 123416000.00 10 -2.94 -2.94 0.00 0.00 -2.94 -2.94 Other Expenses 47530000.00 Other Expenses 148418000.00 India Segment 123192000.00 UK Segment 273420000.00 India Segment 423036000.00 UK Segment 898818000.00 396612000.00 1321854000.00 3670000.00 10614000.00 392942000.00 1311240000.00 India Segment -51137000.00 UK Segment 2088000.00 India Segment -70214000.00 UK Segment 41530000.00 -49049000.00 -28684000.00 0.00 0.00 0.00 The Group has operations in India and UK which are classified as separate geographical segments as provided in Ind AS 108. 0.00 -49049000.00 -28684000.00 India Segment 814222000.00 UK Segment 1024257000.00 1838479000.00 India Segment 379585000.00 UK Segment 798537000.00 1178122000.00 -4962000.00 -5956000.00 7824000.00 -5583000.00