5232832025-01-012025-03-315232832025-03-315232832024-03-315232832024-04-012025-03-315232832025-01-012025-03-31in-capmkt:OtherExpenses1Member5232832025-01-012025-03-31in-capmkt:OtherExpenses2Member5232832024-04-012025-03-31in-capmkt:OtherExpenses1Member5232832024-04-012025-03-31in-capmkt:OtherExpenses2Member5232832025-01-012025-03-31in-capmkt:ReportableSegments1Member5232832025-01-012025-03-31in-capmkt:ReportableSegments2Member5232832024-04-012025-03-31in-capmkt:ReportableSegments1Member5232832024-04-012025-03-31in-capmkt:ReportableSegments2Member5232832025-01-012025-03-31in-capmkt:ReportableSegments1Member5232832025-01-012025-03-31in-capmkt:ReportableSegments2Member5232832024-04-012025-03-31in-capmkt:ReportableSegments1Member5232832024-04-012025-03-31in-capmkt:ReportableSegments2Member5232832025-01-012025-03-31in-capmkt:ReportableSegments1Member5232832025-03-31in-capmkt:ReportableSegments1Member5232832025-01-012025-03-31in-capmkt:ReportableSegments2Member5232832025-03-31in-capmkt:ReportableSegments2Member5232832025-01-012025-03-31in-capmkt:ReportableSegments1Member5232832025-03-31in-capmkt:ReportableSegments1Member5232832025-01-012025-03-31in-capmkt:ReportableSegments2Member5232832025-03-31in-capmkt:ReportableSegments2Member5232832025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15232832025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25232832024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15232832024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25232832025-01-012025-03-31AuditorDomain15232832025-01-012025-03-31in-capmkt:AuditedMember5232832025-03-31in-capmkt:AuditedMember5232832025-01-012025-03-31in-capmkt:AdjustedMember5232832025-03-31in-capmkt:AdjustedMember5232832025-01-012025-03-31AuditQualification15232832025-01-012025-03-31AuditQualification25232832025-01-012025-03-31AuditQualification35232832025-01-012025-03-31AuditQualification45232832025-01-012025-03-31AuditQualification5iso4217:INRiso4217:INRxbrli:shares523283SUPERHOUSENOTLISTEDINE712B01010SUPERHOUSE LIMITEDMain BoardEquity2024-04-012025-03-312025-07-112025-07-03INRLakhsQuarterlyFourth quarterMulti segment2025-07-1114:00:002025-07-1115:30:00trueCash Flow IndirectStatement on impact of audit qualification2025-01-012025-03-31AuditedConsolidated1760449000161820001776631000793036000267538000-6549200020552000066830000521360004629610001782529000-58980000-589800051130000-53661000-25310000-336700000099760006609000-6720000-111000002174000-2285000107497000100.830.83000.830.831 The above Audited Financial Results were reviewed and recomended by the Audit Committee, subsequently approved and were taken on record by the Board of Directors in their meeting held on 11th July 2025 The statutory auditors have expressed an unmodified audit opinion on these results <BR> 2 These financial results have been prepared in accordance with Indian Accounting Standards IND-AS as prescribed under section 133 of Companies Act 2013 read with Rule 3 of the companies Indian Accounting Standards Rules 2015 and relevant amendment thereafter The said financial results of the parent company and its subsidiaries together referred as the Group have been prepared in accordance with IND AS 110 Consolidated financial statements <BR> 3 The figures for the quarter ended March 31 2024 2025 are balancing figures between audited figures in respect of year ended March 2024 2025 and the published year to date figures upto the nine months period ended December 2023 2024 <BR> 4 Exceptional Item amounting to Rs 620 Lacs represent profit on sale of Land and Building property Operation of one of the unit along with entire plant & machinery has been shifted to another location for better synergies and efficiency in operations and the property has been disposed off to have additional liquidity for business operations of the company <BR> 5 The Board of Director have recommended Dividend 8 percent i e Rs 80 paise per Share on the equity share capital for the financial year ended March 31 2025 <BR> 6 The Company has received three Orders under GST law though the company had filed explanation before the adjudication officer during assessment stage and consequent to the impugned order aggregate tax liability of Rs 2425 Lacs have been raised but the company has filed appeals before the first appellate authority Competent Authority The management has been advised that the issue under appeals are not sustainable in law hence no provision is required in accounts in this regard <BR> 7 Figures of the previous period have been regrouped and rearranged wherever necessary to correspond with current periods classification/disclosure <BR> <BR> <BR> For and on behalf of the BOARD <BR> <BR> <BR> Zafarul Amin <BR> Date 11 07 2025 Joint Managing Director <BR> Place Kanpur DIN 15533 <BR> 2024-04-012025-03-31AuditedConsolidated6649947000121528000677147500028612980001022158000-13721800083677900020990400018093700017430250006716883000545920006201700011660900079363000-39316000400470000765620000001683600093398000-426800089130000008685100022790001074970001044580280008.488.48008.488.48Power and Fuel38376000Other Expenses424585000Power and Fuel156179000Other Expenses1586846000247296400020819000428850007958200011583000000000304614000304614000504290001072800003090156000267402800001616682000137838000578400000036324600026961660001460300013288800055176850000086078410001074970004458028000456552500023370700047992320001880120000000188012000011904600004216800034922600019238180003472620008027720001150034000233495000330734700010343200015186000334180000345938300000380860900086078410001 The above Audited Financial Results were reviewed and recomended by the Audit Committee, subsequently approved and were taken on record by the Board of Directors in their meeting held on 11th July 2025 The statutory auditors have expressed an unmodified audit opinion on these results <BR> 2 These financial results have been prepared in accordance with Indian Accounting Standards IND-AS as prescribed under section 133 of Companies Act 2013 read with Rule 3 of the companies Indian Accounting Standards Rules 2015 and relevant amendment thereafter The said financial results of the parent company and its subsidiaries together referred as the Group have been prepared in accordance with IND AS 110 Consolidated financial statements <BR> 3 The figures for the quarter ended March 31 2024 2025 are balancing figures between audited figures in respect of year ended March 2024 2025 and the published year to date figures upto the nine months period ended December 2023 2024 <BR> 4 Exceptional Item amounting to Rs 620 Lacs represent profit on sale of Land and Building property Operation of one of the unit along with entire plant & machinery has been shifted to another location for better synergies and efficiency in operations and the property has been disposed off to have additional liquidity for business operations of the company <BR> 5 The Board of Director have recommended Dividend 8 percent i e Rs 80 paise per Share on the equity share capital for the financial year ended March 31 2025 <BR> 6 The Company has received three Orders under GST law though the company had filed explanation before the adjudication officer during assessment stage and consequent to the impugned order aggregate tax liability of Rs 2425 Lacs have been raised but the company has filed appeals before the first appellate authority Competent Authority The management has been advised that the issue under appeals are not sustainable in law hence no provision is required in accounts in this regard <BR> 7 Figures of the previous period have been regrouped and rearranged wherever necessary to correspond with current periods classification/disclosure <BR> <BR> <BR> For and on behalf of the BOARD <BR> <BR> <BR> Zafarul Amin <BR> Date 11 07 2025 Joint Managing Director <BR> Place Kanpur DIN 15533 <BR> Leather and Leather Products1559366000Textile Products217265000Leather and Leather Products6008152000Textile Products763323000177663100067714750000017766310006771475000Leather and Leather Products57719000Textile Products3213000Leather and Leather Products305136000Textile Products21377000609320003265130006683000020990400000-5898000116609000Leather and Leather Products7810859000Textile Products796982000860784100008607841000Leather and Leather Products3512967000Textile Products295642000380860900003808609000209904000-250512000279960000-12178000-245410000-634890000118735000034099000018093700005892000093500000220000442480000000-59851000-12294000011116500022777400000059286000016848800000000000021355300016687900000201600000000021032000479300000000220000442480000-88364000-66761000000000002165000001411440000972700021017900000-144550000-428230001806610001378380000137838000Re-mesurements of defined employees benefit plans-8967000Deferred tax related on items that will not reclassified to profit or loss2247000-6720000Re-mesurements of defined employees benefit plans-5691000Deferred tax related on items that will not reclassified to profit or loss1423000-42680000000-6720000-4268000AuditedQualified opinionKapoor Tandon and Cotrue2027-01-31677147500067714750006716883000671688300093398000933980008.488.48860784100086078410008607841000860784100047992320004799232000We were not able to carried out audit procedures in relation to the stocks area The audit report related to the previous year included a qualification in relation to this areaQualified opinionWhether appeared first timeNot ApplicableThere is no impact of audit qualification in the financial statementThe management of Linea De Seguridad had provided all the records related to inventory to the auditors for their checking and verification The auditors in their report have stated that they have not been able to carry out the verification for the stocks All the stock records are properly maintained and match with the books of accounts In absence of verification of stocks by auditors and no quantification pointed out by them there is no impact in the financial statementAforesaid qualification is the opinion expressed by the auditor of Line De Seguridad SL Spain a subsidiary of holding co and management explanations thereon We have nothing further to comment on the matterAs indicated in note 15 of the accompanying financial statements, the company has recorded 623033 euros of tax credits for losses to be offset against future taxable profits on the asset side of its balance sheet and other tax assets for income tax deduction At the date of this audit report we have not obtained the information required to verify the future recovery of these tax assets according to the tax legislationQualified opinionWhether appeared first timeNot ApplicableThere is no impact of audit qualification in the financial statementAs per the relevant accounting standard accounting for deferred tax is to be done for temporary timing differences The relevant accounting standard stipulates that deferred tax assets have to be recognized when there is certainty of future profitability The Balance sheet of Linea De Seguridad is already in profits in the current year thereby clearly laying down future profitability therefore the management is of the view that deferred tax asset recognition is as per the relevant accounting standard Therefor there is no impact in the financial statementAforesaid qualification is the opinion expressed by the auditor of Line De Seguridad SL Spain a subsidiary of holding co and management explanations thereon We have nothing further to comment on the matterIn relation to the analysis of bad debts we have reviewed the receivables registered in the attached financial statements As a result of this analysis we have detedted 175634 euros of non-provisined bad debts at 31st March 2025 On the other hand, have not been possible to carry out alternative procedures for one costumers whos balance at year end amounts to 26085 eurosQualified opinionWhether appeared first timeNot ApplicableThere is no impact of audit qualification in the financial statementThe Management of Linea De Seguridad is of the view that debtors appearing in the balance sheet as at 31 03 2025 are fully recoverable There is no impact in the financial statementAforesaid qualification is the opinion expressed by the auditor of Line De Seguridad SL Spain a subsidiary of holding co and management explanations thereon We have nothing further to comment on the matterAccording to tax advisors the company has a liability with the tax authority amounting to 22955 euros The company has recorded it as payments in advance not recognizing it as expenses in the attached financial statements In addition the company has registred othe tax credit receivables agains other financial liabilities amounting to 32812 At the date of this report we have not obtained the required information to evaluate its reasonablenessQualified opinionWhether appeared first timeNot ApplicableThere is no impact of audit qualification in the financial statementThe management of Linea De Seguridad is taking advise of another tax expert to substantiate the view on tax liability as expressed by the tax advisor as the management is of the opinion that this tax has been deposited in protest and it is fully recoverable Therefore there is no impact in the financial statementAforesaid qualification is the opinion expressed by the auditor of Line De Seguridad SL Spain a subsidiary of holding co and management explanations thereon We have nothing further to comment on the matterThe company has recorded in the liabilities note 14 a debit balance of 104198 euros for which we have not obtained its reasonablenessQualified opinionWhether appeared first timeNot ApplicableThere is no impact of audit qualification in the financial statementDebit balance of EURO 104198 included in note no 14 of liabilities as stated by the auditor are advances provided in the normal course of business There is no impact in the financial statement Aforesaid qualification is the opinion expressed by the auditor of Line De Seguridad SL Spain a subsidiary of holding co and management explanations thereon We have nothing further to comment on the matterMUKHTARUL AMINKRISHNA DUTT MISRARAJENDRA KRISHNA SHUKLARAJESH PARASRAMKA PARTNER OF KAPOOR TANDON & COKANPUR2025-07-11