SUPREMEENG2024-10-012025-03-31SUPREMEENG2025-03-31SUPREMEENG2024-03-31SUPREMEENG2024-04-012025-03-31SUPREMEENG2024-10-012025-03-31in-capmkt:OtherExpenses1MemberSUPREMEENG2024-04-012025-03-31in-capmkt:OtherExpenses1MemberSUPREMEENG2024-10-012025-03-31RelatedPartyTransactionDomain1SUPREMEENG2024-09-30RelatedPartyTransactionDomain1SUPREMEENG2025-03-31RelatedPartyTransactionDomain1SUPREMEENG2024-10-012025-03-31RelatedPartyTransactionDomain2SUPREMEENG2024-09-30RelatedPartyTransactionDomain2SUPREMEENG2025-03-31RelatedPartyTransactionDomain2SUPREMEENG2024-10-012025-03-31RelatedPartyTransactionDomain3SUPREMEENG2024-09-30RelatedPartyTransactionDomain3SUPREMEENG2025-03-31RelatedPartyTransactionDomain3SUPREMEENG2024-10-012025-03-31RelatedPartyTransactionDomain4SUPREMEENG2024-09-30RelatedPartyTransactionDomain4SUPREMEENG2025-03-31RelatedPartyTransactionDomain4SUPREMEENG2024-10-012025-03-31RelatedPartyTransactionDomain5SUPREMEENG2024-09-30RelatedPartyTransactionDomain5SUPREMEENG2025-03-31RelatedPartyTransactionDomain5SUPREMEENG2024-10-012025-03-31RelatedPartyTransactionDomain6SUPREMEENG2024-09-30RelatedPartyTransactionDomain6SUPREMEENG2025-03-31RelatedPartyTransactionDomain6SUPREMEENG2024-10-012025-03-31RelatedPartyTransactionDomain7SUPREMEENG2024-09-30RelatedPartyTransactionDomain7SUPREMEENG2025-03-31RelatedPartyTransactionDomain7SUPREMEENG2024-10-012025-03-31RelatedPartyTransactionDomain8SUPREMEENG2024-09-30RelatedPartyTransactionDomain8SUPREMEENG2025-03-31RelatedPartyTransactionDomain8SUPREMEENG2024-10-012025-03-31RelatedPartyTransactionDomain9SUPREMEENG2024-09-30RelatedPartyTransactionDomain9SUPREMEENG2025-03-31RelatedPartyTransactionDomain9SUPREMEENG2024-10-012025-03-31RelatedPartyTransactionDomain10SUPREMEENG2024-09-30RelatedPartyTransactionDomain10SUPREMEENG2025-03-31RelatedPartyTransactionDomain10SUPREMEENG2024-10-012025-03-31RelatedPartyTransactionDomain11SUPREMEENG2024-09-30RelatedPartyTransactionDomain11SUPREMEENG2025-03-31RelatedPartyTransactionDomain11SUPREMEENG2024-10-012025-03-31RelatedPartyTransactionDomain12SUPREMEENG2024-09-30RelatedPartyTransactionDomain12SUPREMEENG2025-03-31RelatedPartyTransactionDomain12SUPREMEENG2024-10-012025-03-31RelatedPartyTransactionDomain13SUPREMEENG2024-09-30RelatedPartyTransactionDomain13SUPREMEENG2025-03-31RelatedPartyTransactionDomain13SUPREMEENG2024-10-012025-03-31RelatedPartyTransactionDomain14SUPREMEENG2024-09-30RelatedPartyTransactionDomain14SUPREMEENG2025-03-31RelatedPartyTransactionDomain14SUPREMEENG2024-10-012025-03-31RelatedPartyTransactionDomain15SUPREMEENG2024-09-30RelatedPartyTransactionDomain15SUPREMEENG2025-03-31RelatedPartyTransactionDomain15SUPREMEENG2024-10-012025-03-31RelatedPartyTransactionDomain16SUPREMEENG2024-09-30RelatedPartyTransactionDomain16SUPREMEENG2025-03-31RelatedPartyTransactionDomain16SUPREMEENG2024-10-012025-03-31RelatedPartyTransactionDomain17SUPREMEENG2024-09-30RelatedPartyTransactionDomain17SUPREMEENG2025-03-31RelatedPartyTransactionDomain17SUPREMEENG2024-10-012025-03-31RelatedPartyTransactionDomain18SUPREMEENG2024-09-30RelatedPartyTransactionDomain18SUPREMEENG2025-03-31RelatedPartyTransactionDomain18SUPREMEENG2024-10-012025-03-31RelatedPartyTransactionDomain19SUPREMEENG2024-09-30RelatedPartyTransactionDomain19SUPREMEENG2025-03-31RelatedPartyTransactionDomain19SUPREMEENG2024-10-012025-03-31RelatedPartyTransactionDomain20SUPREMEENG2024-09-30RelatedPartyTransactionDomain20SUPREMEENG2025-03-31RelatedPartyTransactionDomain20SUPREMEENG2024-10-012025-03-31RelatedPartyTransactionDomain21SUPREMEENG2024-09-30RelatedPartyTransactionDomain21SUPREMEENG2025-03-31RelatedPartyTransactionDomain21SUPREMEENG2024-10-012025-03-31AuditorDomain1SUPREMEENG2024-10-012025-03-31in-capmkt:AuditedMemberSUPREMEENG2025-03-31in-capmkt:AuditedMemberSUPREMEENG2024-10-012025-03-31in-capmkt:AdjustedMemberSUPREMEENG2025-03-31in-capmkt:AdjustedMemberSUPREMEENG2024-10-012025-03-31AuditQualification1SUPREMEENG2024-10-012025-03-31AuditQualification2SUPREMEENG2024-10-012025-03-31AuditQualification3SUPREMEENG2024-10-012025-03-31AuditQualification4iso4217:INRiso4217:INRxbrli:shares000000SUPREMEENGNOTLISTEDINE319Z01021SUPREME ENGINEERING LIMITEDMain BoardEquity2024-04-012025-03-312025-10-292025-10-18INRLakhsHalf YearlyYearlySingle segmentNA2025-10-2916:00:002025-10-2918:00:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsefalsefalsefalse"Not Applicable"2024-10-012025-03-31AuditedStandalone43364000-80500042559000655990000847500045370006195000424400017331000106381000-638220000-63822000024747000247470000-885690000000-88569000-384000-8895300024995000010-3.56-3.5600-3.56-3.562024-04-012025-03-31AuditedStandalone168188000604200017423000015246100002096800016779000144930001772400037911000260336000-86106000-8863000-94969000023130000231300000-1180990000000-118099000-185000-118284000249950000100-0.47-0.4700-0.47-0.47Other Expenses17331000Other Expenses379110001622300000259300000000100000001524000015340000571000232000180966000721120000546800021870000007790002811700001547000011569900000296665000249950000-1138945000-888995000-888995000130069000000244980001545670003360300000018817000076662000018560001075600012612000146234000925466000703840001640000009974900000011856600002966650001172800023940000-63700000148360000-10753000-4570000521650000-7990000017724000011876000-15630000-15874000060000983000000079150000096134000116500060000-276500000039900000000000007300000000000000000000600009830000100097100000000000176290000106950000117280000-1000-47950001660000166000217040002187000038400018500000-384000-185000Supreme Engineering Limited******Sanjay Chowdhri******DirectorInterest paid210600000000NA2106000000002025-10-2921060000000000Supreme Engineering Limited******Sanjay Chowdhri******DirectorAny other transactionRent for accomodation1080000000000Rent Payabale from Apr-24 To Mar-2510800000000002025-10-2910800000000000270000000000Supreme Engineering Limited******Sanjay Chowdhri******DirectorLoan4373349236000Loan Givan From Apr-24 To Mar-2543733492360002025-10-29437334923600083566801430009000216984000Supreme Engineering Limited******Sanjay Chowdhri******DirectorLoan5016886077000Loan Received FROM Apr-24 To Mar-2550168860770002025-10-29501688607700083566801430009000216984000Supreme Engineering Limited******Abhinav chowdhari******DirectorLoan113395000000Loan Received FROM Apr-24 To Mar-251133950000002025-10-291133950000002873020000015664800000Supreme Engineering Limited******Abhinav chowdhari******DirectorLoan69000000000Loan Givan From Apr-24 To Mar-25690000000002025-10-29690000000002873020000015664800000Supreme Engineering Limited******Pranav Chowdhri (Salary)******CEO & Relative of directorAny other transactionSalary70020000000Salary From Apr-24 To Mar-25700200000002025-10-2970020000000562605880000600095880000Supreme Engineering Limited******Sadashiv Bangera******Chief Financial OfficerAny other transactionSalary58200000000Salary From Apr-24 To Mar-25582000000002025-10-2958200000000720370000012546400000Supreme Engineering Limited******Varsha Khaitan******Company SecretaryAny other transactionSalary1320000000Salary From Apr-24 To Mar-2513200000002025-10-29132000000000Supreme Engineering Limited******Economic Forge Pvt Ltd (Dr.)******Associated CompanySale of goods or services706450564000Job work Sale Apr-24 To Mar-257064505640002025-10-297064505640001168930000022246044000Supreme Engineering Limited******Economic Forge Pvt Ltd (Cr.)******Associated CompanyPurchase of goods or services143503530000Job work & Purchase steel Apr-24 To Mar-251435035300002025-10-291435035300001251097740006971716000Supreme Engineering Limited******Sparc industries******Associated CompanyPurchase of goods or services172588200000Purchase Steel Apr-24 To Mar-251725882000002025-10-29172588200000455096273000537776073000Supreme Engineering Limited******Sparc industries******Associated CompanySale of goods or services64758400000Sales Apr-24 To Mar-25647584000002025-10-2964758400000455096273000537776073000Supreme Engineering Limited******Sparc industries******Associated CompanyLoan117000000000Loan Received FROM Apr-24 To Mar-251170000000002025-10-29117000000000455096273000537776073000Supreme Engineering Limited******Sparc industries******Associated CompanyLoan142150000000Loan Givan From Apr-24 To Mar-251421500000002025-10-29142150000000455096273000537776073000Supreme Special Steels******Abhinav chowdhari******DirectorAny other transactionSalary144000000000Salary From Apr-24 To Mar-251440000000002025-10-291440000000002120000000Supreme Special Steels******Economic Forge Pvt Ltd******Associated CompanySale of goods or services1825298461000Job work Sale Apr-24 To Mar-2518252984610002025-10-2918252984610000200112300000Supreme Special Steels******Economic Forge Pvt Ltd******Associated CompanyPurchase of goods or services13158302000Job work & Purchase steel Apr-24 To Mar-25131583020002025-10-291315830200014234800011405106000Supreme Special Steels******Economic Forge Pvt Ltd******Associated CompanyLoan2700000000000Loan Received FROM Apr-24 To Mar-2527000000000002025-10-29270000000000030127044050003788455247000Supreme Special Steels******Sparc industries******Associated CompanyLoan483495300000Loan Received FROM Apr-24 To Mar-254834953000002025-10-2948349530000015072487740001994397074000Supreme Special Steels******Sparc industries (Dr)******Associated CompanyLoan3762100000Loan Received FROM Apr-24 To Mar-2537621000002025-10-2937621000000017508935170000AuditedQualified opinionM/s. Rushabh Davda & Associatestrue2027-04-30174230000174230000260336000260336000-118099000-118099000-0.47-0.4729666500029666500011856600001185660000-888995000-8889950001. Non compliances with Laws and regulations <br></br> <br></br> a. The company has not filed the Income Tax Audit report under section 44AB of the Income Tax Act 1961 for FY 2019-20 and FY 2021-22. Furthermore the company has not made the Penalty provisions till the Financial year ended 31st March 2024 as per the section 271B of the Income Tax 1961 <br></br> <br></br> b. The company has not paid/short paid the statutory dues such as TDS, PF, Professional Tax etc., that have become overdue and remained unpaid. Interest, penalties in respect of the same remained unascertained and unaccounted for. <br></br> <br></br> c. The Company is liable to appointment Company Secretary as per section 203 of Companies Act 2013 read with rules thereof. However, currently there is no Company Secretary on board of the Company and accordingly the Financials are not being signed by all the Key Managerial Persons as required under section 134(1) of Companies Act 2013. <br></br> <br></br> d. The Secretarial Report of Independent Company Secretary has highlighted various delays and non-compliances, the effect of the same is presented as a part of Contingent Liability. <br></br> Qualified opinionWhether appeared first timeNAa. The Company is in process to close the pending Tax Audits & ITRs based on undergoing revival strategy.a. The Company is in process to close the pending Tax Audits & ITRs based on undergoing revival strategy.The pending Compliance is to be completed at the earliest.2. The Company has long-outstanding trade receivables, trade payables, recoverable advances, and borrowings, including cash credit accounts, which have remained unsettled for a substantial period. The consequential impact, if any, on the financial statements remains unascertained since very few ledger confirmations has been provided. However, the Management on conservative basis and as per IND AS has provided for Expected Credit Losses on such Assets.Qualified opinionWhether appeared first timeNAb. Since the company is debt ridden due to fund crises, certain compliances are pending and the company is under the process of complete revival and settlement with bankers and raising funds from equity, accordingly the company is committed to meet all the compliances good at the earliest. The Company has already reflected the actual liability in the books and the interest & penalty is not readily estimated due to continuous outstanding for multiple periods. However, a note is mentioned in the contingent liability.b. Since the company is debt ridden due to fund crises, certain compliances are pending and the company is under the process of complete revival and settlement with bankers and raising funds from equity, accordingly the company is committed to meet all the compliances good at the earliest. The Company has already reflected the actual liability in the books and the interest & penalty is not readily estimated due to continuous outstanding for multiple periods. However, a note is mentioned in the contingent liability.The Company is into Revival process. The company has mentioned to comply with the laws in future, which can be confirmed only on actual compliance by the company in future. 3. The classification of trade payables between MSME and other parties as at March 31, 2025, could not be verified due to non-availability of adequate records and documentary evidence.Qualified opinionWhether appeared first timeNAc. The company has followed up with all the parties to provide the ledger confirmation and few confirmations have been received during the year and rest are under process to be followed up and will try to provide the same in the next financial year. Furthermore, the company does not estimate impact additional on the financials. However, on a conservative side by following IND AS, the management has already created additional Expected Credit Loss (ECL) of Rs. 1.08 crores in current year in the books over and above of existing ECL of Rs. 0.89 Crore.c. The company has followed up with all the parties to provide the ledger confirmation and few confirmations have been received during the year and rest are under process to be followed up and will try to provide the same in the next financial year. Furthermore, the company does not estimate impact additional on the financials. However, on a conservative side by following IND AS, the management has already created additional Expected Credit Loss (ECL) of Rs. 1.08 crores in current year in the books over and above of existing ECL of Rs. 0.89 Crore.The Company created ECL in current year as per IND AS. Once the actual confirmations are received, the actual impact, if any can be ascertained in next year.4. The inventory is valued and verified by the management. We have not conducted physical verification of inventory as at March 31, 2025, due to our late appointment as statutory auditors of the Company. We also faced a further limitation due to non-availability of the stock movement register or supporting documentation to cross-verify the accuracy of valuation. Accordingly, we are unable to comment on the correctness of the quantities and valuation of inventory as reported by the management.Qualified opinionWhether appeared first timeNAd. Management has physically verified the stock on quarterly basis and it is in line with the accounting records. Further, the value of stock has already been diminished by Rs. 4.25 crores during the year in the books of accounts and it has been accurately reported. Since the auditor has mentioned for improvement in the process of recording monthly movements of stock, we will implement it in immediate basis.d. Management has physically verified the stock on quarterly basis and it is in line with the accounting records. Further, the value of stock has already been diminished by Rs. 4.25 crores during the year in the books of accounts and it has been accurately reported. Since the auditor has mentioned for improvement in the process of recording monthly movements of stock, we will implement it in immediate basis.Since we were appointed after 31st March and the movement during the year is not readily available, we will review the same in subsequent year audit.SANJAY CHOWDHRISADASHIV SANKAPPA BANGERASANJEEV ISHWARI KHANDELWALRushabh Davda & AssociatesNAMumbai2025-10-29