General information about company | |
Scrip code | 503229 |
NSE Symbol | |
MSEI Symbol | |
ISIN* | INE167H01014 |
Name of company | SIMPLEX REALTY LIMITED |
Type of company | |
Class of security | Equity |
Date of start of financial year | 01-04-2020 |
Date of end of financial year | 31-03-2021 |
Date of board meeting when results were approved | 31-05-2021 |
Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 12-05-2021 |
Description of presentation currency | INR |
Level of rounding used in financial results | Lakhs |
Reporting Quarter | Yearly |
Nature of report standalone or consolidated | Consolidated |
Whether results are audited or unaudited | Audited |
Segment Reporting | Single segment |
Description of single segment | Property Development |
Start date and time of board meeting | 31-05-2021 12:00 |
End date and time of board meeting | 31-05-2021 02:15 |
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 |
Financial Results – Ind-AS | |||
Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
A | Date of start of reporting period | 01-01-2021 | 01-04-2020 |
B | Date of end of reporting period | 31-03-2021 | 31-03-2021 |
C | Whether results are audited or unaudited | Audited | Audited |
D | Nature of report standalone or consolidated | Consolidated | Consolidated |
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 | 16.55 | 415.6 | |
Other income | 145.04 | 508.55 | |
Total income | 161.59 | 924.15 | |
2 | Expenses | ||
(a) | Cost of materials consumed | -0.22 | 442.14 |
(b) | Purchases of stock-in-trade | 0 | 0 |
(c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0 | 0 |
(d) | Employee benefit expense | 71.62 | 270.19 |
(e) | Finance costs | 3.97 | 20.63 |
(f) | Depreciation, depletion and amortisation expense | 3.38 | 12.35 |
(f) | Other Expenses | ||
1 | Other expenses | 40.48 | 138.03 |
10 | |||
Total other expenses | 40.48 | 138.03 | |
Total expenses | 119.23 | 883.34 |
Financial Results – Ind-AS | |||
Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
A | Date of start of reporting period | 01-01-2021 | 01-04-2020 |
B | Date of end of reporting period | 31-03-2021 | 31-03-2021 |
C | Whether results are audited or unaudited | Audited | Audited |
D | Nature of report standalone or consolidated | Consolidated | Consolidated |
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. | ||
3 | Total profit before exceptional items and tax | 42.36 | 40.81 |
4 | Exceptional items | 0 | 0 |
5 | Total profit before tax | 42.36 | 40.81 |
7 | Tax expense | ||
8 | Current tax | 7.03 | 7.03 |
9 | Deferred tax | -14.57 | -12.72 |
10 | Total tax expenses | -7.54 | -5.69 |
11 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0 | 0 |
14 | Net Profit Loss for the period from continuing operations | 49.9 | 46.5 |
15 | Profit (loss) from discontinued operations before tax | 0 | 0 |
16 | Tax expense of discontinued operations | 0 | 0 |
17 | Net profit (loss) from discontinued operation after tax | 0 | 0 |
19 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 5.27 | 8.83 |
21 | Total profit (loss) for period | 55.17 | 55.33 |
22 | Other comprehensive income net of taxes | 34.2 | 98.66 |
Financial Results – Ind-AS | |||
Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
A | Date of start of reporting period | 01-01-2021 | 01-04-2020 |
B | Date of end of reporting period | 31-03-2021 | 31-03-2021 |
C | Whether results are audited or unaudited | Audited | Audited |
D | Nature of report standalone or consolidated | Consolidated | Consolidated |
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. | ||
23 | Total Comprehensive Income for the period | 89.37 | 153.99 |
24 | Total profit or loss, attributable to | ||
Profit or loss, attributable to owners of parent | |||
Total profit or loss, attributable to non-controlling interests | |||
25 | Total Comprehensive income for the period attributable to | ||
Comprehensive income for the period attributable to owners of parent | 0 | 0 | |
Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0 | 0 | |
26 | Details of equity share capital | ||
Paid-up equity share capital | 299.14 | 299.14 | |
Face value of equity share capital | 10 | 10 | |
27 | Details of debt securities | ||
28 | Reserves excluding revaluation reserve | 10479.01 | |
29 | Earnings per share | ||
i | Earnings per equity share for continuing operations | ||
Basic earnings (loss) per share from continuing operations | 1.84 | 1.85 | |
Diluted earnings (loss) per share from continuing operations | 1.84 | 1.85 | |
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 | |
ii | Earnings per equity share | ||
Basic earnings (loss) per share from continuing and discontinued operations | 1.84 | 1.85 | |
Diluted earnings (loss) per share from continuing and discontinued operations | 1.84 | 1.85 | |
30 | Debt equity ratio | ||
31 | Debt service coverage ratio | ||
32 | Interest service coverage ratio | ||
33 | Disclosure of notes on financial results |
Statement of Asset and Liabilities | |||
Particulars | Current year ended (dd-mm-yyyy) | ||
Date of start of reporting period | 01-04-2020 | ||
Date of end of reporting period | 31-03-2021 | ||
Whether results are audited or unaudited | Audited | ||
Nature of report standalone or consolidated | Consolidated | ||
Assets | |||
1 | Non-current assets | ||
Property, plant and equipment | 176.96 | ||
Capital work-in-progress | |||
Investment property | |||
Goodwill | 0 | ||
Other intangible assets | 0 | ||
Intangible assets under development | |||
Biological assets other than bearer plants | |||
Investments accounted for using equity method | 706.99 | ||
Non-current financial assets | |||
Non-current investments | 1670.07 | ||
Trade receivables, non-current | |||
Loans, non-current | 5.92 | ||
Other non-current financial assets | 12.5 | ||
Total non-current financial assets | 1688.49 | ||
Deferred tax assets (net) | 427.8 | ||
Other non-current assets | 174.17 | ||
Total non-current assets | 3174.41 | ||
2 | Current assets | ||
Inventories | 3163.53 | ||
Current financial asset | |||
Current investments | 661.28 | ||
Trade receivables, current | 0 | ||
Cash and cash equivalents | 24.89 | ||
Bank balance other than cash and cash equivalents | 9.36 | ||
Loans, current | 2958.35 | ||
Other current financial assets | 302.24 | ||
Total current financial assets | 3956.12 | ||
Current tax assets (net) | |||
Other current assets | 840.74 | ||
Total current assets | 7960.39 |
Statement of Asset and Liabilities | |||
Particulars | Current year ended (dd-mm-yyyy) | ||
Date of start of reporting period | 01-04-2020 | ||
Date of end of reporting period | 31-03-2021 | ||
Whether results are audited or unaudited | Audited | ||
Nature of report standalone or consolidated | Consolidated | ||
3 | Non-current assets classified as held for sale | ||
4 | Regulatory deferral account debit balances and related deferred tax Assets | ||
Total assets | 11134.8 | ||
Equity and liabilities | |||
Equity | |||
Equity attributable to owners of parent | |||
Equity share capital | 299.37 | ||
Other equity | 10479.01 | ||
Total equity attributable to owners of parent | 10778.38 | ||
Non controlling interest | |||
Total equity | 10778.38 | ||
Liabilities | |||
Non-current liabilities | |||
Non-current financial liabilities | |||
Borrowings, non-current | 65.21 | ||
Trade payables, non-current | 0 | ||
Other non-current financial liabilities | 17.6 | ||
Total non-current financial liabilities | 82.81 | ||
Provisions, non-current | 18.23 | ||
Deferred tax liabilities (net) | |||
Deferred government grants, Non-current | |||
Other non-current liabilities | 0.43 | ||
Total non-current liabilities | 101.47 | ||
Current liabilities | |||
Current financial liabilities | |||
Borrowings, current | 50.01 | ||
Trade payables, current | 15.49 | ||
Other current financial liabilities | 124.88 | ||
Total current financial liabilities | 190.38 | ||
Other current liabilities | 5.51 | ||
Provisions, current | 59.06 | ||
Current tax liabilities (Net) | |||
Deferred government grants, Current | |||
Total current liabilities | 254.95 | ||
3 | Liabilities directly associated with assets in disposal group classified as held for sale | ||
4 | Regulatory deferral account credit balances and related deferred tax liability | ||
Total liabilities | 356.42 | ||
Total equity and liabilites | 11134.8 | ||
Disclosure of notes on assets and liabilities |
Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results | |||
Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
Date of start of reporting period | 01-01-2021 | 01-04-2020 | |
Date of end of reporting period | 31-03-2021 | 31-03-2021 | |
Whether accounts are audited or unaudited | Audited | Audited | |
Nature of report standalone or consolidated | Consolidated | Consolidated | |
1 | Segment Revenue (Income) | ||
(net sale/income from each segment should be disclosed) | |||
Total Segment Revenue | |||
Less: Inter segment revenue | |||
Revenue from operations | |||
2 | Segment Result | ||
Profit (+) / Loss (-) before tax and interest from each segment | |||
Total Profit before tax | |||
i. Finance cost | |||
ii. Other Unallocable Expenditure net off Unallocable income | |||
Profit before tax | |||
3 | (Segment Asset - Segment Liabilities) | ||
Segment Asset | |||
Total Segment Asset | |||
Un-allocable Assets | |||
Net Segment Asset | |||
4 | Segment Liabilities | ||
Segment Liabilities | |||
Total Segment Liabilities | |||
Un-allocable Liabilities | |||
Net Segment Liabilities | |||
Disclosure of notes on segments |
Cash flow statement, indirect | ||
Particulars | Year ended (dd-mm-yyyy) | |
A | Date of start of reporting period | 01-04-2020 |
B | Date of end of reporting period | 31-03-2021 |
C | Whether results are audited or unaudited | Audited |
D | Nature of report standalone or consolidated | Consolidated |
Part I | Blue color marked fields are non-mandatory. | |
Statement of cash flows | ||
Cash flows from used in operating activities | ||
Profit before tax | 40.81 | |
Adjustments for reconcile profit (loss) | ||
Adjustments for finance costs | 20.63 | |
Adjustments for decrease (increase) in inventories | 350.61 | |
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 | 0.64 | |
Adjustments for decrease (increase) in other non-current assets | 0 | |
Adjustments for other financial assets, non-current | -1.54 | |
Adjustments for other financial assets, current | 307.95 | |
Adjustments for other bank balances | 1.65 | |
Adjustments for increase (decrease) in trade payables, current | 0.71 | |
Adjustments for increase (decrease) in trade payables, non-current | 0 | |
Adjustments for increase (decrease) in other current liabilities | -7.8 | |
Adjustments for increase (decrease) in other non-current liabilities | 0 | |
Adjustments for depreciation and amortisation expense | 12.35 | |
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 | |
Adjustments for provisions, current | 6.57 | |
Adjustments for provisions, non-current | -1.12 | |
Adjustments for other financial liabilities, current | -17.36 | |
Adjustments for other financial liabilities, non-current | 0 | |
Adjustments for unrealised foreign exchange losses gains | 0 | |
Adjustments for dividend income | 16.39 | |
Adjustments for interest income | 421.08 | |
Adjustments for share-based payments | 0 | |
Adjustments for fair value losses (gains) | 3.3 | |
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) | -47.01 | |
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) | 192.11 | |
Net cash flows from (used in) operations | 232.92 | |
Dividends received | 0 | |
Interest paid | 0 | |
Interest received | 0 | |
Income taxes paid (refund) | 26.843 | |
Other inflows (outflows) of cash | 0 | |
Net cash flows from (used in) operating activities | 206.077 | |
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 | 2176.614 | |
Other cash payments to acquire equity or debt instruments of other entities | 1848.659 | |
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 | 21 | |
Purchase of property, plant and equipment | 51.431 | |
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 | 720.15 | |
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 | 16.394 | |
Interest received | 311.428 | |
Income taxes paid (refund) | 0 | |
Other inflows (outflows) of cash | 0 | |
Net cash flows from (used in) investing activities | -94.804 | |
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 | 0 | |
Repayments of borrowings | 89.212 | |
Payments of finance lease liabilities | 0 | |
Payments of lease liabilities | 0 | |
Dividends paid | 0 | |
Interest paid | 18.922 | |
Income taxes paid (refund) | 0 | |
Other inflows (outflows) of cash | 0 | |
Net cash flows from (used in) financing activities | -108.134 | |
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 3.139 | |
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 | 3.139 | |
Cash and cash equivalents cash flow statement at beginning of period | 21.747 | |
Cash and cash equivalents cash flow statement at end of period | 24.886 |