General information about company
Scrip code*		524488
NSE Symbol*		NOTLISTED
MSEI Symbol*		NOTLISTED
ISIN*		INE038B01010
Name of company		SVC Industries Limited
Type of company		Main Board
Class of security		Equity
Date of start of financial year		01-04-2024
Date of end of financial year		31-03-2025
Date of board meeting when results were approved		27-05-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		19-05-2025
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		Fourth quarter
Nature of report standalone or consolidated		Standalone
Whether results are audited or unaudited for the quarter ended		Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended		Audited
Segment Reporting		Single segment
Description of single segment		leasing of warehouse
Start date and time of board meeting		27-05-2025 14:30
End date and time of board meeting		27-05-2025 16:15
Whether cash flow statement is applicable on company		Yes
Type of cash flow statement		Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion
Whether the company has any related party?		Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?		Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public		NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank’s staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.		NA
(III) Whether the company is a ‘high value debt listed entity’ according to regulation 15 (1A)?		No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?		Yes
Latest Date on which RPT policy is updated		27-05-2025
Indicate Company website link for updated RPT policy of the Company		https://svcindustriesltd.com/policies/
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?		No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?		Yes

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	10.55	131.39
	Other income	0.29	119.31
	Total income	10.84	250.7
2	Expenses
(a)	Cost of materials consumed	-0.12	3.11
(b)	Purchases of stock-in-trade	-0.02	104.14
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	2.51	-48.1
(d)	Employee benefit expense	11.21	43.47
(e)	Finance costs	1.06	2.12
(f)	Depreciation, depletion and amortisation expense	48.16	192.62
(g)	Other Expenses
1	Administration & Other	43.42	111.05
	Total other expenses	43.42	111.05
	Total expenses	106.22	408.41
3	Total profit before exceptional items and tax	-95.38	-157.71
4	Exceptional items	0	0
5	Total profit before tax	-95.38	-157.71
6	Tax expense
7	Current tax	-1.47	0
8	Deferred tax	0	0
9	Total tax expenses	-1.47	0
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	-93.91	-157.71
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-93.91	-157.71
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	-93.91	-157.71
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	16186.37	16186.37
	Face value of equity share capital	10	10
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-0.06	-0.1
	Diluted earnings (loss) per share from continuing operations	-0.06	-0.1
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	-0.06	-0.1
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.06	-0.1
24	Debt equity ratio			Textual Information( 1)
25	Debt service coverage ratio			Textual Information( 2)
26	Interest service coverage ratio			Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

Text Block

Textual Information(4)

1. The audit committee has reviewed and the board of directors has approved the above results and its release at their respective meetings held on 27th May, 2025. The statutory auditors of the company have carried out a audit of the aforesaid results.
2. In respect of financial liabilities of the company towards outstanding debenture holders, company is in negotiations for settlement of their dues. A reliable estimate cannot be made of the amount likely to be paid in satisfaction of above obligations. With respect to the provision of Ind AS 37 no provision has been made for additional amounts on account of interest and other charges which may be payable to the lenders.
3. The one Time Settlement dated 4th December, 2023 from Pradeshiya Industrial & Investment Corporation of U.P. Limited (PICUP), granted to the company of its dues payable by 3rd December, 2024 along with 11% simple interest. The Company has paid to PIICUP Rs. 678.92 Lakhs towards same on 20th April, 2024 while balance outstanding amount remains unpaid. The Company, vide letter dated 13th November, 2024, has formally requested PICUP for an extension of the deadline for the payment of the balance OTS amount. PICUP, in its letter dated 23rd January, 2025, approved the extension allowing the Company to make the final installment of Rs. 2,299 lakhs (Principal + Penal Interest) on or before 3rd June, 2025. As company is requesting rebate in the interest portion of the dues, a reliable estimate cannot be made of the amount likely to be paid in satisfaction of above obligations. With respect to the provision of Ind AS 37 no further provision has been made for additional amounts on account of interest and other charges which may be payable to the lenders.
4. During the year the Company has received assessment order from Income Tax authority for the A.Y. 2023-24 in relation to the earlier income tax search action u/s 132 of the Income Tax Act, 1961 on the promoters group entities including the company. Department has assessed as undisclosed income u/s. 69A of an aggregate amount of Rs. 40.94 Lakhs and has charged Rs. 31.94 Lakhs as tax and surcharge along with interest of Rs. 7.13 Lakhs. In response company has filed the Appeals before the appropriate authorities for the said assessment year. Auditors are not in a position to comment on it in either way and now matter is subjudice. Company has not made any provision for the above liabilities as it is confident that these additions will be deleted in appeals proceedings, in line with similar facts in the order of appeal that were allowed by the department for earlier assessment years.
5. In terms of Ind AS 108 "Operating Segments", the segment results has not been given; as the Company has revenue from only one segment of trading and warehousing of Agri Products.
6. The figures for quarter ended 31st March, 2025 and 31st March 2024 are balancing figures between the audited figures of the full financial year and the limited reviewed year-to-date figures up to the third quarter of the relevant financial year.
7. The figures for the corresponding previous period/year have been regrouped / reclassified wherever necessary, to make them comparable.

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	42302.29
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	279.61
	Other non-current financial assets	1767.76
	Total non-current financial assets	2047.37
	Deferred tax assets (net)
	Other non-current assets	7.59
	Total non-current assets	44357.25
2	Current assets
	Inventories	48.14
	Current financial asset
	Current investments	0
	Trade receivables, current	0.77
	Cash and cash equivalents	0.5
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets	0
	Total current financial assets	1.27
	Current tax assets (net)	0
	Other current assets	19.32
	Total current assets	68.73
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	44425.98
	Total current assets	68.73
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	44425.98
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	16186.37
	Other equity	10617.26
	Total equity attributable to owners of parent	26803.63
	Non controlling interest
	Total equity	26803.63
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	17545.55
	Trade Payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	11.55
	Total non-current financial liabilities	17557.1
	Provisions, non-current	9.87
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	17566.97
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade Payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	46.87
	Total Trade payable	46.87
	Other current financial liabilities	7.3
	Total current financial liabilities	54.17
	Other current liabilities	1.21
	Provisions, current	0
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	55.38
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	17622.35
	Total equity and liabilities	44425.98
	Disclosure of notes on assets and liabilities	Textual Information(1)

Other Comprehensive Income
Date of start of reporting period		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss
5	Total Other comprehensive income

Cash flow statement, indirect
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	-157.71
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	2.12
	Adjustments for decrease (increase) in inventories	-48.05
	Adjustments for decrease (increase) in trade receivables, current	0
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	0
	Adjustments for decrease (increase) in other non-current assets	-118.18
	Adjustments for other financial assets, non-current	-17.6
	Adjustments for other financial assets, current	1.16
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	0
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	0
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	192.62
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	0
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	-4.86
	Adjustments for other financial liabilities, non-current	0.8
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	0
	Adjustments for interest income	0
	Adjustments for share-based payments	0
	Adjustments for fair value losses (gains)	0
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	0
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	8.01
	Net cash flows from (used in) operations	-149.7
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	-149.7
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	0
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property, plant and equipment	123
	Purchase of property, plant and equipment	0.29
	Proceeds from sales of investment property	0
	Purchase of investment property	0
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	0
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	0
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term assets	0
	Cash advances and loans made to other parties	0
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	0
	Interest received	0
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	10.17
	Net cash flows from (used in) investing activities	132.88
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	0
	Payments to acquire or redeem entity's shares	0
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	685.42
	Repayments of borrowings	678.92
	Payments of lease liabilities	0
	Dividends paid	0
	Interest paid	0
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-2.12
	Net cash flows from (used in) financing activities	4.38
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-12.44
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0
	Net increase (decrease) in cash and cash equivalents	-12.44
	Cash and cash equivalents cash flow statement at beginning of period	12.94
	Cash and cash equivalents cash flow statement at end of period	0.5

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.

Sr. No.

Details of the party (listed entity /subsidiary) entering into the transaction

Details of the counterparty

Type of related party transaction

Details of other related party transaction

Value of the related party transaction as approved by the audit committee

Remarks on approval by audit committee

Value of the related party transaction ratified by the audit committee

Date of Audit Committee Meeting where the ratification was approved

Value of transaction during the reporting period

In case monies are due to either party as a result of the transaction

In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments

Details of the loans, inter-corporate deposits, advances or investments

Name

PAN

Name

PAN

Relationship of the counterparty with the listed entity or its subsidiary

Opening balance

Closing balance

Nature of indebtedness (loan/ issuance of debt/ any other etc.)

Details of other indebtedness

Cost

Tenure

Nature (loan/ advance/ intercorporate deposit/ investment)

Interest Rate (%)

Tenure

Secured/ unsecured

Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)

Notes

SVC Industries Ltd

AADCS9367C

AKHIL MARKETING PVT. LTD.

AABCA3879K

Promoter Company

Loan

5305000

5505000

27-05-2025

5305000

166199106

171504106

Loan

0.00%

On demand

Unsecured

Ordinary Business

SVC Industries Ltd

AADCS9367C

AMBUJ CHATURVEDI

ADTPC9634L

Promoter

Loan

-5225000

27-05-2025

-5225000

5225000

Loan

0.00%

On demand

Unsecured

Ordinary business

SVC Industries Ltd

AADCS9367C

OVERSEASE INFRASTRUCTURE ALLIANCE (INDIA) PVT LTD

AABCS5629R

Companies under same management

Loan

72308649

27-05-2025

72308649

1016025083.83

1088333732.83

Loan

0.00%

On demand

Secured

Ordinary business

SVC Industries Ltd

AADCS9367C

NANDVAN MEGA FOOD PARK PVT LTD

AAFCN9192E

Companies under same management

Advance

20550

27-05-2025

20550

-27979042

-27958492

Advance

0.00%

On demand

Unsecured

Ordinary business

Total value of transaction during the reporting period

72409199

Details of Impact of Audit Qualification
Whether results are audited or unaudited		Audited
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results		Yes
	Audit firm's name	Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI	Certificate valid upto
1	B.M. CHATURVEDI & CO.	Yes	30-04-2028

Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No.	Particulars	Amount	Remarks
1.	Loans / revolving facilities like cash credit from banks / financial institutions
A	Total amount outstanding as on date	193785784
B	Of the total amount outstanding, amount of default as on date	193785784
2.	Unlisted debt securities i.e. NCDs and NCRPS
A	Total amount outstanding as on date	297220700
B	Of the total amount outstanding, amount of default as on date	297220700
3.	Total financial indebtedness of the listed entity including short-term and long-term debt	0

General information about company

Financial Results – Ind-AS

Text Block

Statement of Asset and Liabilities

Other Comprehensive Income

Cash flow statement, indirect

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Details of Impact of Audit Qualification

Format for Disclosing Outstanding Default on Loans and Debt Securities