Supershakti Metaliks Ltd — Results, 27-05-2025: Integrated Filing

SUPERSHAKTI METALIKS LIMITED

Registered Office : 'PREMLATA', 39, Shakespeare Sarani, 2nd Floor, Kolkata - 700 017, West Bengal, Telefax +91 33 2289 2734/35/36

Date: 26" May, 2025

To,

BSE Limited

P.J. Towers, Dalal Street,

Fort, Mumbai 400 001

Ref No: SML/LODR/COM/FS/001/2025-26

BSE Scrip Code: 541701

Subject: Submission of Standalone & Consolidated Audited Financial Results by Statutory

Auditors for the Half vear and Financial Year ended 31°* March, 2025 under Regulation 33 of

the SEBI (LODR) Regulations, 2015

Dear Sir/Madam,

This is in continuation of our letter no. SML/LODR/COM/001/2024-25 dated 16th May, 2025 duly

informed to you regarding information of the Meeting of the Board of Directors on Monday 26" May,

2025 at the Registered Office of the Company to consider, approve and take on record the Standalone

& Consolidated Audited Financial Results of the Company for the Six Month ended 31** March, 2025

and Financial Year ended 31% March, 2025.

Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirement) Regulations,

2015, we are pleased to submit the Standalone & Consolidated Audited Financial Results of the

Company for the Six Month ended 31 March, 2025 and Financial Year ended 31% March, 2025 in

PDF Format; which were approved by the Audit Committee and Board of Directors at their Meetings

held on Monday 26" May, 2025.

We are also in process of filing the aforesaid Audited Financial Result in XBRL Format within the

stipulated time of 24 hours from submission of results in PDF mode and shall also be hosted on the

website of Company www.supershaktimetaliks.com.

You are requested to please take on record the aforesaid documents for reference and further needful.

Thanking You,

For SUPERSHAKTI METALIKS LIMITED

N P

NAVI GARWAL

(Company Secretary & Compliance Offics

Membership No. 17290

Encl:a/a

Works Kanjilal Avenue, Opp. DPL Zone "B" Substation, Durgapur - 713210, West Bengal, Phone : +91 343 2552598 / 3284

CIN - L28910WB2Q12PLC189128, E-mail : supershaktimetaliks@gmail.com. www.supershaktimetaliks.com

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. . 161, Sarat Bose Road Smg 17 Co. e

T +91(0)33-2419 6000/01/02 E kolkata@singhicocom

www.singhico.com Chartered Accountants

Independent Auditor’s Report on Standalone Financial Results of Supershakti Metaliks Limited pursuant to the Regulation 33

of the SEBI {Listing Obligations and Disclosure Requirements} Regulations, 2015 (as amended)

To the Board of Directors of

Supershakti Metaliks Limited

Opinion

1. We have audited the accompanying statement of standalone financial results of Supershakti Metaliks Limited (hereinafter

referred to as the ‘Company’) for the year ended March 31, 2025, and the standalone statement of assets and liabilities and

standalone statement of cash flows as at and for the year ended on that date, attached herewith, being submitted by the

Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements)

Regulations, 2015, as amended (‘Listing Regulations’).

2. In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone

financial results:

U] are presented in accordance with the requirements of Regulations 33 of the Listing Regulations in this regard; and

(i) give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable

Indian Accounting Standards (“Ind AS”) prescribed under Section 133 of the Companies Act, 2013 (the “Act”) and other

accounting principles generally accepted in India, of the net profit and other comprehensive income and other financial

information of the Company for the year ended March 31, 2025, and the standalone statement of assets and liabilities

and the standalone statement of cash flows as at and for the year ended on that date.

Basis for Opinion

3. We conducted our audit in accordance with the Standards on Auditing (SAs) specified under Section 143(10) of the Companies

Act, 2013 (the Act). Our responsibilities under those SAs are further described in the ‘Auditor’s Responsibilities for the Audit of

the Standalone Financial Results’ section of our report. We are independent of the Company, in accordance with the Code of

Ethics issued by the Institute of Chartered Accountants of India {‘ICAI') together with the ethical requirements that are relevant

to our audit of the standalone financial statements under the provisions of the Act and the Rules thereunder, and we have

fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI's Code of Ethics. We believe that

the audit evidence obtained by us is sufficient and appropriate to provide a basis for our opinion on the standalone financial

results.

Management’s and Board of Directors’ Responsibilities for the Standalone Financial Results

4. These standalone financial results have been prepared on the basis of the standalone annual financial statements. The

Company's management and the Board of Directors are responsible for the preparation and presentation of these standalone

financial results that give a true and fair view of the net profit and other comprehensive income and other financial information

of the Company and the standalone statement of assets and liabllitles and the standalone statement of cash flows as at and for

the year ended on that date in accordance with the recognition and measurement principles laid down in the Indian Accounting

Standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles

generally accepted in Indla and in compliance with Regulations 33 of the Listing Regulations. The management and the Board

of Directors of the Company are responsible for maintenance of adequate accounting records in accordance with the provisions

of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities;

selection and application of appropriate accounting policles; making judgments and estimates that are reasonable and prudent;

and the design, implementation and maintenance of adequate internal financial contrals, that were operating effectively for

ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone

annual financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or

error, which have been used for the preparation of the standalone financial results by the Directors of the Company, as

aforesaid.

Offices: Kolkata, Mumbai, Delhi NCR, Chennai, Bangalore, Ahmedabad & Raipur Natwork Locations: Hyderabad, Nagpur

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Singhi & Co.

Chartered Accountants ..contd.

5. In preparing the standalone financial results, the Management and the Board of Directors of the Company are responsible for

assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and

using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease

operations, or has no realistic alternative but to do so.

The Company’s management and Board of Directors are also responsible for overseeing the Company'’s financial reporting

process. o

Auditor’s Responsibilities for the Audit of the Standalone Financial Results

7. Our objectives are to obtain reasonable assurance about whether the standalone financial results for the year ended March 31,

2025 as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that

includes our opinion. Reasonable assurance is a high level of assurance, but Is not a guarantee that an audit conducted in

accordance with SAs will always detect a material misstatement when It exists. Misstatements can arise from fraud or error and

are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic

decisions of users taken on the basis of these standalone financial resuits.

8. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout

the audit. We also:

o Identify and assess the risks of material misstatement of the standalone financial results, whether due to fraud or error,

design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and

appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is

higher than for one resuiting from error, as fraud may involve collusion, forgery, intentional omissions,

misrepresentations, or the override of internal control.

s Obtainan understanding of internal control relevant to the audit in order to design audit procedures that are appropriate

in the circumstances. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion through a

separate report on complete set of financial statements on whether the Company has adequate internal financial

controls with reference to the financial statements in place and the operating effectiveness of such controls.

. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related

disclosures in the standalone financial results made by the Management and Board of Directors.

. Evaluate the appropriateness of the disclosures made by the Management and the Board of Directors In terms of the

requirements specified under Regulation 33 of the Listing Regulations.

. Conclude on the appropriateness of the Management and Board of Directors’ use of the going concern basis of

accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or

conditions that may cast significant doubt on the ability of the Company to continue as a going concern. If we conclude

that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in

the standalone financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based

on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause

the Company to cease to continue as a going concern.

* Evaluate the overall presentation, structure and content of the standalone financial results, including the disclosures,

and whether the standalone financial results represent the underlying transactions and events in a manner that achieves

fair presentation.

o Obtain sufficient appropriate audit evidence regarding the standalone financial resuits of the Company to express an

opinion on the standalone financial results.

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Singhi & Co.

Chartered Accountants .......contd.

10.

11

12.

13.

Materiality is the magnitude of misstatements in the standalone financial results that, individually or in aggregate, make it

probable that the economic decisions of a reasonably knowledgeable user of the standalone financial results may be influenced.

We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the

results of our work; and (ji) to evaluate the effect of any identified misstatements, in the standalone financial results.

We communicate with those charged with governance of the Company regarding, among other matters, the planned scope and

timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during

our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements

regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to

bear on our independence, and where applicable, related safeguards.

Other Matters

The standalone financial results include resuits for the half year ended March 31, 2025 and the corresponding half year ended

in the previous year, which are the balancing figures between the audited figures in respect of the full financial year ended

March 31, 2025/ March 31, 2024 and the published unaudited year to date figures upto the end of the first half year of the

current and previous year, which were subjected to a limited review by us, as required under the Listing Regulations and not

audited.

The standalone financial results dealt with by this report have been prepared for the express purpose of filing with stock

exchanges. These results are based on the audited standalone annual financial statements of the Company for the year ended

March 31, 2025 on which we issued an unmodified audit opinion vide our report dated May 26, 2025.

Our opinion on the statement is not modified in respect to the above matters.

= For Singhi & Co.

Chartered Accountants

Firm Registration No: 302049E

fl (\Mkmé("hw /3/-fr

Sankar Bandyopadhyay Partner

Membership Number. 008230

UDIN: 25008230BMILRF 8723

Place: Kolkata

Date: May 26, 2025

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'SUPERSHAKTI METALIKS LIMITED

CIN: L28910WB2012PLC189128

Reg. Office: 39, Shakespeare Sarani, Premlata Building, 2nd Floor, Kolkata-700 017

Statement of Audited Standalone Financial Results for the half year and year ended 31st March, 2025

(Rs. in Lokhs , unless stated otherwise) Half year Ended On Vear Ended

e 30.09.2024 e 31032025 31.03.2024 Sr.No. Particulars (Audited) Ot (Audited) T i

(Refer Note No 7) (Refer Note No7)

T income Revenue From Operations 3897054 3473341 3857628 73.703.95 7314128

Total Revenue from Operations 3857054 33,7331 38576.28 73.703.95 7314128

2| Other Income 40768 3567 38994 76235 75245 3 | Total income (1+2) 3937822 35,088.08 38966.22 73,466.30 7389373

& Expenses (a) Cost of Materials Consumed 2820523 204355 232011 5620878 55,206.86

{b) Purchase of Stock in-Trade 1,976.87 2 303.99 1976.87 2,041.98 (c) Change in Inventories of Finshed Goods, Work-in-Progress and Stock-in

Trade 887.07 (1,233.74) 895,83 (346.67) 10205 (¢) Employee Beneiits Expense 73116 663.17 615.65 1,394.33 1,268.61

() Finance Cost 10348 11555 16299 21903 2672 {f) Depreciation and Amortisation expense 25241 25196 23373 50437 47380

{) Other Expenses 626063 650244 6.407.28 12,763.07 1273377 Total Expenses [ 4(a)to a(g) ] 38.416.85 3434253 37,539.59 72.759.78 72.103.79

5 | Profit/ (Loss) before Tax (3-4) %6137 515 1.026.63 170652 1789.58 [ Tax Expenses

(a) Current Tax 23663 199.49 21858 3612 42676 {b) Deferred Tax 1695 1047 4236 27.42 2266

Total Tax Expenses [ 6(a) to 6(b) | 75358 205.56 %6150 6354 wa5.a2 7| Net Profit / (loss ) for the period (5-6) 707.79 535.19 76509 120298 134052

5| Other Comprehensive Income Item that will not be reclassified to profit or loss:

{a) Fair Valuation of nvestments in equity investment designated at OCI 2 237.06 (159.10) 23706 :

{(b) Re-measurement gain/loss) on defined benefit plans w71 540 131 (@.31) 1081

(c) Income Tax refating to the the above items. 245 48198 (3989) 48443 6378 Total other comprehensive income, net of tax 17.26) 72004 1157.68) 71738 7459

5 | Total Comprehensive Income for the period (7+ 8] 700.53 125963 s67.a1 7.560.16 Tats 11

10 | paid- up edquity share capital (Face Value of Rs 10/- each) 115253 115253 115253 115253 115253 31| Other Eauity 2577526 387274

T2 Earmings per Equity Share (Face Value of Rs. 10/- each] (Not annuslised except for the year ended)

(a) Basic (Rs.) 614 60 664 1078 1163 () Diluted (Rs) 614 a6 664 1078 1163

For, Supershak Metalks Ling@g L | SN S

—— K/ (@ldidkers)

DEEPAK AGARWAL IDRA JANA ,:” / Dated : 26th May, 2025 (Director) [ &

Place: Kolkata DIN 00343812

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'SUPERSHAKTI METALIKS LIMITED

CIN: L28910WB2012PLC189128

Reg. Office: 39, Shakespeare Sarani, Premlata Building, 2nd Floor, Kolkata-700 017

Statement of Audited Standalone Financial Results for the half year and year ended 31st March, 2025

Notes:

1 The Standalone Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 26th May, 2025,

2 The Standalone Financial Results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (ind AS")| prescribed under section 133 of the Companies Act, 2013 read with relevant rules thereunder and i terms of Reguiations 33 of the SEBI (Listing Obligations and Disclosure Requirements|

Regulation 2015 (“the Regulation”) as amended.

3 As the Company's business activity falls within a single significant primary business segment i.e. "Manufacturing/Trading of iron & Steel Products”, no separate segment information is disclosed. ‘These, in the context of Ind AS 108 on "Operating Segments Reporting” are considered to canstitute one segment and hence, the Company has not made any additional segment disclosures.

4. The Board of Directors has recommended a final dividend of Rs. 0.50/- per equity share for the year ended 315t March, 2025 subject to the approval of shareholders at the ensuing Annual General Meeting

5. Other Expenses for the year April- March 2025 includes 'Power and Fuel' expense of Rs. 9597.93 lakhs (April- March 2024 : Rs 9829.13 lakhs). For the half year October- March 2025 Power and Fuel expense is Rs. 4776.71 lakhs ( April - September'2024: Rs.4821.22 Lakhs,October-March 2024 : Rs.4913.95 lakhs.)

6. During the year ended March 31st, 2025, the Company has paid Rs. 274.66 lakhs for Goods and Services Tax expenses related to earlier years.” The same has been included under the head “Other Expenses”

7. Figures of half year ended 31st March, 2025 and 31st March 2024 represent the balancing figures between the audited figures in respect of the full financial years and the published unaudited figures of six months ended 30th September of the relevant financial year.

& During March 2025, the Company invested additional Rs. 909.06 Iakhs in Giridhan Metal Private Limited by subscribing to equity shares at premium. Following this investment, the Company’s overall equity stake in Giridhan Metal Private Limited increased. As a result of the enhanced investment, the Company is now considered to exercise significant influence over Giridhan Metal

Private Limited. Accordingly, it has been classified as an Associate of the Company with effect from 22nd March, 2025, in accordance with the applicable Indian Accounting Standards.

9. The previous period figures have been regrouped to conform to the current period figures.

10, Standalone Statements of Assets & Liabilities and Statement of Cash Flow is annexed herewith.

DEEPAK AGARWAL (Director)

Dated : 26th May, 2025 DIN 00343812 Piace: Kolkata

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SUPERSHAKT! METALIKS LIMITED

CIN: L28910WB2012PLC189128

Reg. Office: 39, Shakespeare Sarani, Premlata Building, 2nd Floor, Kolkata-700 017

Statement of Audited Standalone Assets and Liabilities as at 31st March, 2025

Note -10 (Rs. in Lakhs , unless stated otherwise)

Particulars As at 31.03.2025 As at 31.03.2024

Audited Audited

A ASSETS (1) | NON-CURRENT ASSETS

(a) Property, Plant and Equipment 4,703.91 5,143.87

(b) Right of Use-Assets 209.87 213.69

(c) Investments in Associates (Refer Note No. 8) 14,192.32 -

{d) Financial Assets

(i) Investments - 13,046.20

(ii) Loans 10,193.77 5,887.91

(iii) Other Financial Assets 3436 113.30

(e) Non -Current Tax Assets (Net) 330.64 330.64

(f) Other Non- Current Assets 21.88 19.06

Sub Total - Non Current Assets 29,686.75 24,754.67

(2) | CURRENT ASSETS

(a) Inventories 3,409.26 3,972.97

(b) Financial Assets

(i) Trade Receivables 684.08 499.47

(ii) Cash and Cash Equivalents 8.60 15.65 (iii) Bank Balances (other than above) 515.16 517.28

(iv) Other Financial Assets 18.57 21.49

{c) Other Current Assets 313.95 1,854.02

Sub Total - Current Assets 4,949.62 6,880.88

TOTAL - ASSETS 34,636.37 31,635.55

B EQUITY AND LIABILITIES (1) |Eequity

(a) Equity Share Capital 1,152.53 1,152.53

(b) Other Equity 25,775.26 23,872.74

Sub Total - Total Equity 26,927.79 25,025.27 (2) | NON-CURRENT LIABILITIES

(a) Financial Liabilities

(i) Borrowings 123 75.34 (b) Provisions 238.64 227.01

(c) Deferred Tax Liabilities (Net) 1,382.38 1,839.39

Sub Total - Non Current Liabilities 1,622.25 2,141.74

3) CURRENT LIABILITIES

(a) Financial Liabilities

(i) Borrowings 1,922.89 1,904.66 (ii) Trade Payable

(a) Total outstanding dues of micro enterprises and small enterprises 180.71 25.54

(b) Total outstanding dues of creditors other than micro enterprises

and small enterprises 2,989.50 2,020.34

(b) Other Financial Liabilities 22838 169.42

(c) Provisions 46.25 4521 (d) Current Tax Liabilities (Net) 45.69 "

(e) Other Current Liabilities 672.91 303.37

Sub Total - Current Liabilities 6,086.33 4,468.54

TOTAL - EQUITY AND LIABILITIES 34,636.37 31,635.55

For, Supershakti Metaliks Li

— Wy

DEEPAK AGARWAL

Dated : 26th May, 2025 (Director) {Whole Time Director)

Place: Kolkata DIN 00343812 DIN 06584512

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SUPERSHAKTI METALIKS LIMITED

CIN: L28910WB2012PLC189128

Statement of Standalone Cash Flow for the Year Ended 31st March , 2025

Note No. 10 (Rs. in Lakhs, unless stated otherwise)

Vear ended 31.03.2025 (Audited) || Yooy ended 31.03.202 (Audited) Particutars ‘Amount (%) ‘Amount (%) Amount (<) | Amount (%)

Cash Flow from Operating Activties

Profit before Tax: 1,706.51 1789.94

Adjustments for

Depreciation & Amortisation Expenses 50437 47380

Finance costs 219,03 27672

Interest Income (624.05) (639.36)

Unwinding o Interest on Security Deposits - (0.25)

Net (Gain}/Loss on sale of property, plant & equipment /CWIP (6:92) 2.25)

Net (Gain}/Loss on Foreign Currency Transactions @82) (099)

Net (Gain}/loss arising on forward contracts designated as FVTPL 82 (1.20)

Libilities no fonger required written back (1.40) (3.49)

Bad Debts written off 015 an

Reversal of Allowances for Expected Credit Loss on Trade Recevables (5.89)| (8.95)

Reversal of Allowances for Expected Credit Loss on Advance to Suppliers - (10.68)

Provision for Non-moving / Obsolete Store ltems. (0.12) (10.46)

9057 8260

Operating Profit before working Capital Changes 1.797.08 187254

Adjustments for (increase)/ decrease in operating assets

Inventories 56383 (447.57)

Trade Receivables (178.86) 789.95 Other Non Current Financial Assets And Other Non-Current Assets (16.13) (10.68)|

Other Current Financial Assets And Other Current Assets 150192 (1,097.79)|

Adjustments for increase/ (decrease) in operating liabilities

Trade payables 112573 62982

Other Current Financial Liabilities And Other Current Liabilities 38046 (90095}

Current provisions 108 1086

Non-current provisions 1163 1128

343157 (1.015.08)

Cash Generated from Operations 522865 857.45

Tax paid (3043) (564.38)

Net Cash Generated from Operating Activities ( A) 283822 293.08

Cash Flow from Investing Activities Purchase of Property, Plant & Equipment (including Capital Workin-Progress) and

intangible Assets (255.21) (230.93)f Praceeds from Sale of Property , Plant & Equipment (including Capital Work-in-

Progress) 237.48 8324 Loan (given ) (refund) to related party (Net) (4,305.85) (1,687.91)

Investment in Associates (909.06) - Interest Received 62397 636.43

Net Investment n Fixed deposits 7934 (13095

Net Cash Used in Investing Activities (B) (4:529.38) (1.330.12)

Cash Flow from Financing Activities

Dividend Paid (57.63) (115.25)]

Proceeds/(Repayment) from Long Term Loan Borrowings (74.10) (68.47)

Proceeds/(Repayment) from Short Term Loan Borrowings 1823 17597

Interest paid (202.39) (272.05)

Payment of Lease Liabilties - (12:60)

Net Cash Used from Financing Activities ( C) (315.89) (292.40)

Net Increase/(Decrease) in cash and Cash Equivalents ( A+84C) (2.05) (1,329.04)

Cash and Cash Equivalents at the beginning of the year 1565 134509

Cash and Cash Equivalents at the end of the year 850 15.65

Cash & Cash Equivalents Consists of As at31.03.2025 Asat 31.03.2024

Cash on Hand 560 1259

Balance with Banks - 067

Total 860 1565

Notes: (a) The above Cash Flow Statements has been prepared under the "Indirect Method" as set out n the Indian Accounting Standard (IND AS) -7 Statement of Cash Flow

‘?’i&"\%fl Sank

(Director) DIN 00343812 Place : Kolkata Dated: 26th May, 2025

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’ , : 16\, Sarat Bose Road

Slng 1 Co. Kolkata-700 026, (India) 7 +91(0)33-2419 6000/01/02 E kolkata@singhico.com

www.singhico.com Chartered Accountants

Independent Auditor’s Report on Consolidated Financial Results of Supershakti Metaliks Limited pursuant to the

Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended)

To the Board of Directors of

Supershakti Metaliks Limited

Opinion

1. We have audited the accompanying statement of consolidated financial results of Supershakti Metaliks Limited

(hereinafter referred to as the ‘Company’) and its share of net profit and total comprehensive income of its associate for

the year ended March 31, 2025, and the consolidated statement of assets and liabilities and the consolidated statement

of cash flows as at and for the year ended on that date (together referred to as the 'consolidated financial results'),

attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing

Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘Listing Regulations’).

2. Inour opinion and to the best of our information and according to the explanations given to us the aforesaid consolidated

financial results:

(i) Includes the financial results of entities given below:

Name of the Entity Relationship

Supershakti Metaliks Limited Company

Giridhan Metal Private Limited Associate (w.e.f March 22, 2025)

(ii) are presented in accordance with the requirements of Regulations 33 of the Listing Regulations in this regard; and

(i) give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable

Indian Accounting Standards (“Ind AS”) prescribed under Section 133 of the Companies Act, 2013 (the “Act”) and

other accounting principles generally accepted in India, of the net profit and other comprehensive income and

other financial information of the Company and its associate for the year ended March 31, 2025, and the

consolidated statement of assets and liabilities and the consolidated statement of cash flows as at and for the year

ended on that date.

Basis for Opinion

3. We conducted our audit in accordance with the Standards on Auditing (SAs) specified under Section 143(10) of the

Companies Act, 2013 (the Act). Our responsibilities under those SAs are further described in the ‘Auditor’s Responsibilities

for the Audit of the Consolidated Financial Results’ section of our report. We are independent of the Company and its

associate, in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of india (‘ICAI') together

with the ethical requirements that are relevant to our audit of the consolidated financial statements under the provisions

of the Act and the Rules thereunder, and we have fulfilled our other ethical respons ies in accordance with these

requirements and the ICAl's Code of Ethics. We believe that the audit evidence obtained by us and the information stated

in the “Other Matter” paragraph below, is sufficient and appropriate to provide a basis for our opinion on the consolidated

financial results.

Offices. Kolkata, Mumbai, Delh NCR, Chennai, Bangalore, Ahmedabad & Ralpur Network Locations: Hyderabad, Nagpur

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Singhi & Co.

Chartered Accountants contd.

ies for the Consolidated Financial Results Management’s and Board of Directors’ Responsil

4. These consolidated financial results have been prepared on the basis of the consolidated annual financial statements. The

Company’s Management and the Board of Directors are responsible for the preparation and presentation of these

consolidated financial results that give a true and fair view of the net profit and other comprehensive income and other

financial information of the Company and its associate and the consolidated statement of assets and liabilities and the

consolidated statement of cash flows as at and for the year ended on that date in accordance with the recognition and

measurement principles laid down in the Indian Accounting Standards prescribed under Section 133 of the Act read with

relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with

Regulation 33 of the Listing Regulations. The respective Management and Board of Directors of the companies included

in the Company and its associate are responsible for maintenance of adequate accounting records in accordance with

the provisions of the Act for safeguarding of the assets of the Company and its associate and for preventing and detecting

frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and

estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal

financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records,

relevant to the preparation and presentation of the consolidated financial results that give a true and fair view and are

free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of

the consolidated financial results by the Management and Directors of the Company, as aforesaid.

5. In preparing the consolidated financial results, the respective Management and the respective Board of Directors of the

companies included in the Company and its associate are responsible for assessing the ability of the Company and its

associate to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going

concern basis of accounting unless the respective Board of Directors either intends to liquidate the Company or its

associate or to cease operations, or has no realistic alternative but to do so.

6. The respective Management and the respective Board of Directors of the Companies of the Company and its associate

are also responsible for overseeing the financial reporting process of each company.

Auditor’s Responsibilities for the Audit of the Consolidated Financial Results

7. Our objectives are to obtain reasonable assurance about whether the consolidated financial results as a whole are free

from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion.

Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs

will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered

material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of

users taken on the basis of these consolidated financial results.

8. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism

throughout the audit. We also:

o Identify and assess the risks of material misstatement of the consolidated financial results, whether due to fraud

or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient

and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from

fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions,

misrepresentations, or the override of internal control.

----------------Page (9) Break----------------

‘Singhi & Co.

Chartered Accountants contd.

e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are

appropriate in the circumstances. Under Section 143(3)(i) of the Act, we are also responsible for expressing our

opinion through a separate report on complete set of financial statements on whether the Company and its

associate has adequate internal financial controls with reference to the consolidated financial statements in place

and the operating effectiveness of such controls.

o Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and

related disclosures in the consolidated financial results made by the Management and Board of Directors.

e Evaluate the appropriateness of the disclosures made by the Management and the Board of Directors in terms of

the requirements specified under Regulation 33 of the Listing Regulations.

. Conclude on the appropriateness of the Management and Board of Directors’ use of the going concern basis of

accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or

conditions that may cast significant doubt on the ability of the Company and its associate to continue as a going

concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report

to the related disclosures in the consolidated financial results or, if such disclosures are inadequate, to modify our

opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However,

future events or conditions may cause the Company and its associate to cease to continue as a going concern.

e Evaluate the overall presentation, structure and content of the consolidated financial results, including the

disclosures, and whether the consolidated financial results represent the underlying transactions and events in a

manner that achieves fair presentation.

. Obtain sufficient appropriate audit evidence regarding the financial results/ financial information of the entities

within the Company and its associate to express an opinion on the consolidated financial results. We are

responsible for the direction, supervision and performance of the audit of the financial information of such entities

included in the consolidated financial results of which we are the independent auditors.

9. Materiality is the magnitude of misstatements in the consolidated financial results that, individually or in aggregate, make

it probable that the economic decisions of a reasonably knowledgeable user of the consolidated financial results may be

influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in

evaluating the results of our work; and (i) to evaluate the effect of any identified misstatements, in the consolidated

financial results.

10. We communicate with those charged with governance of the Company regarding, among other matters, the planned

scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that

we identify during our audit.

11. We also provide those charged with governance with a statement that we have complied with relevant ethical

requirements regarding independence, and to communicate with them all relationships and other matters that may

reasonably be thought to bear on our independence, and where applicable, related safeguards.

12. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the Listing

Regulations, as amended, to the extent applicable.

----------------Page (10) Break----------------

Singhi & Co.

Chartered Accountants contd.

Other Matters

13. As stated in Note 7 of the Statement, Giridhan Metal Private Limited has become an associate of the Company w.e.f.

March 22, 2025. In view of the aforesaid acquisition, consolidated financial results for the half year and the year ended

March 31, 2025 have only been published. No corresponding previous periods/ year's figures have been presented in

respect of the consolidated financial results since the Company did not have any subsidiary, associate or joint venture

prior to this acquisition.

14. The annual consolidated financial results include results for the half year ended March 31, 2025 being the balancing figure

between the audited figures in respect of the full financial year ended March 31, 2025 and the published unaudited year

to date figures upto the end of the first half year of the current financial year which were subjected to a limited review

by us, as required under the Listing Regulations.

15. The consolidated financial results dealt with by this report have been prepared for the express purpose of filing with stock

exchanges. These results are based on the audited consolidated annual financial statements of the Company and its

associate for the year ended March 31, 2025 on which we issued an unmodified audit opinion vide our report dated May

26, 2025.

Our opinion on the statement is not modified in respect of the above matters.

For Singhi & Co.

Chartered Accountants

Firm Registration No: 302049E

\da&a 3 fia—r’;)/

Sankar Bandyopadhyay

Partner

Membership Number. 008230

UDIN: 25008230BMILRG @ 6 2

177

Place: Kolkata

Date: May 26, 2025

----------------Page (11) Break----------------

SUPERSHAKTI METALIKS LIMITED

CIN: L28910WB2012PLC189128 Reg. Office: 39, Shakespeare Sarani, Premlata Building, 2nd Floor, Kolkata-700 017

Statement of Audited Consolidated Financial Results for the half year and year ended 31st March, 2025

(Rs. in Lakhs)

Half year Ended On Year Ended

31.03.2025

sr.No. Particulars (Audited) a(::;::z)s

(Refer Note No 8)

1| Income

Revenue From Operations 38,970.54 73,703.95

Total Revenue from Operations 38,970.54 73,703.95

2 | Other Income 407.68 762.35

3 | Total Income ( 1+2) 39,378.22 74,466.30

4| Expenses

(a) Cost of Materials Consumed 28,205.23 56,248.78

(b) Purchase of Stock-in-Trade 1,976.87 1,976.87 (c) Change in Inventories of Finished Goods, Work-in-Progress and Stock-in

Trade 887.07 (346.67)

(d) Employee Benefits Expense 73116 1,394.33

(e) Finance Cost 103.48 219.03 (f) Depreciation and Amortisation expense 25241 50437

(g) Other Expenses 6,260.63 12,763.07

Total Expenses [ 4fa) to 4(g) ] 38,416.85 72,759.78

5 | Profit / (Loss) before share of profit /(loss) of associate and tax (3 - 4) 961.37 1,706.52

6 | Share of Profit/(loss) of associate (Refer Note No. 7) 47.25 47.25

7 [ Profit/ (Loss) before Tax (5+6) 1,008.61 1,753.77

8 | Tax Expenses

(a) Current Tax 236.64 436.12

(b) Deferred Tax 16.95 27.42

Total Tax Expenses [ 8(a) to 8(b) | 253.59 463.54

9 | Net Profit / (loss ) for the period (7 -8) 755.04 1,290.23 10 | Other Comprehensive Income

1) Item that will not be reclassified to profit or loss:

(a) Fair Valuation of Investments in equity investment designated at OCI - 237.06

(b) Re-measurement gain/(Ioss) on defined benefit plans (9.71) (4.31)

{c) Income Tax relating to the the above items 245 484.43

11[ Other comprehensive income [net of tax) (7.26) 717.18

12| Share of other Comprehensive Income in associate (0.03)] (0.03) 13 | Total Comprehensive Income for the period {9 +10) 747.75 2,007.38

14 | Paid- up equity share capital {Face Value of Rs.10/- each) 1,152.53 1,15253

15 [ Other Equity 25,822.48

16 | Earnings per Equity Share

In Rupees (Not annualised except for the year ended)

(a) Basic 655 11.19

{b) Diluted 655 1119

Dated : 26th May, 2025

Place: Kolkata

A\ |

DEE%AGARWA[ .\L

(Director)

DIN 00343812

ifector) —

DIN 06584512

----------------Page (12) Break----------------

SUPERSHAKTI METALIKS LIMITED

CIN: L28910WB2012PLC189128

Reg. Office: 39, Shakespeare Sarani, Premlata Building, 2nd Floor, Kolkata-700 017

Statement of Audited Consolidated Financial Results for the half year and year ended 31st March, 2025

Notes:

1. The Consolidated Financial Results, have been reviewed by the Audit Committee and approved by the Board of Directors at their respective

meetings held on 26th May, 2025.

2. The Consolidated Financial Resuits have been prepared in accordance with the recognition and measurement principles laid down in the

applicable Indian Accounting Standards (“Ind AS") prescribed under section 133 of the Companies Act, 2013 read with relevant rules

thereunder and in terms of Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015 (“the Regulation”)

as amended.

3. Asthe Company's business activity falls within a single significant primary business segment i.e. "Manufacturing/Trading of Iron & Steel

Products”, no separate segment information is disclosed. These, in the context of Ind AS 108 on "Operating Segments Reporting” are|

considered to constitute one segment and hence, the Company has not made any additional segment disclosures.

4. The Board of Directors has recommended a final dividend of Rs. 0.50/- per equity share for the year ended 31st March, 2025 subject to the

approval of shareholders at the ensuing Annual General Meeting.

5. Other Expenses for the year April- March 2025 includes ‘Power and Fuel’ expense of Rs. 9597.93 lakhs (April- March 2024 : Rs 9829.13

lakhs). For the half year October- March 2025 ,Power and Fuel expense is Rs. 4776.71 lakhs ( April - September'2024: Rs.4821.22

Lakhs,October-March 2024 : Rs.4913.95 lakhs.)

6. Duringthe year ended March 31st, 2025, the Company has paid Rs. 274.65 lakhs for Goods and Services Tax expenses related to earlier

years." The same has been included under the head “Other Expenses”

7 During March 2025, the Company invested additional Rs.909.06 lakhs in Giridhan Metal Private Limited by subscribing to equity shares at]

premium. Following this investment, the Company’s overall equity stake in Giridhan Metal Private Limited increased. As 2 result of thel

enhanced investment, the Company is now considered to exercise significant influence over Giridhan Metal Private Limited. Accordingly, it

has been classified as an Associate of the Company with effect from 22nd March, 2025, in accordance with the applicable Indian Accounting|

Standards.

In view of aforesaid acquisition, consolidated financial result for the year ended March 31, 2025 include profit and other comprehensive

income of associate for the period March 22,2025 to March 31,2025. No corresponding figures for the half year and year ended March 31,

2024 have been presented in respect of consolidated financial result since the company did not have any subsidiary, associate, or joint]

venture prior to acquisition.

8 Figures of half year ended 31st March, 2025 represent the balancing figures between the audited figures in respect of the full financial years

and the published unaudited figures of six months ended 30th September of this financial year.

9. The previous period figures have been regrouped to confirm to the current period figures.

10. The consolidated Statement of Assets and Liabilities as at 31st March, 2025 and consolidated Cash Flow Statement for the year ended 31st March, 2025, are annexed herewith. P

S For, Supershakti Meqfifi itz

71X

DEEPAK AGARWAL N Al N X

(Director) (Whole Time Director)

Dated : 26th May, 2025 DIN 00343812 DIN 06584512

Place: Kolkata

----------------Page (13) Break----------------

SUPERSHAKTI METALIKS LIMITED

CIN: L28910WB2012PLC189128

Reg. Office: 39, Shakespeare Sarani, Premlata Building, 2nd Floor, Kolkata-700 017

Statement of Audited Consolidated Assets and Liabilities as at 31st March, 2025

Note -10 (Rs. in Lakhs )

" As at 31.03.2025 Particulars Audited

A ASSETS (1) | NON-CURRENT ASSETS

(a) Property, Plant and Equipment 4,703.91

(b) Capital Work in Progress 0.00 (c) Right of Use-Assets 209.87

(d) Investments in Associate (Refer Note No. 7) 14,239.54

(e) Financial Assets (i) Investments -

(i) Loans 10,193.77

(iii) Other Financial Assets 34.35

(e) Non -Current Tax Assets (Net) 330.64

(f) Other Non- Current Assets 21.88

Sub Total - Non Current Assets 29,733.96

(2) ‘CURRENT ASSETS

(a) Inventories. 3,409.26

(b) Financial Assets

rade Receivables 684.08

Cash and Cash Equivalents 8.60

(iii) Bank Balances (other than above) 515.16

(iv) Other Financial Assets 18.57 (c) Other Current Assets 313.95

Sub Total - Current Assets 4,949.62

TOTAL - ASSETS 34,683.59

B EQUITY AND LIABILITIES (1) | Equrty

(a) Equity Share Capital 1,152.53

(b) Other Equity 25,822.48

Sub Total - Total Equity 26,975.01

{2) NON-CURRENT LIABILITIES (a) Financial Liabilities

(i) Borrowings 123

(b) Provisions 238.64 (c) Deferred Tax Liabilities (Net) 1,382.38

Sub Total - Non Current Liabilities 1,622.25

3) CURRENT LIABILITIES

(a) Financial Liabilities (i) Borrowings. 1,922.89

(ii) Trade Payable

(a) Total outstanding dues of micro enterprises and small enterprises 180.71

(b) Total outstanding dues of creditors other

than micro enterprises and small enterprises 2,989.50

(b) Other Financial Liabilities 22838

(c) Provisions 46.25

(d) Current Tax Liabilities (Net) 45.69

(d) Other Current Liabilities 672.91

Sub Total - Current Liabilities 6,086.33

TOTAL - EQUITY AND LIABILITIES | 34,683.59

For, Supershakti Metaliks Limited T //Q:‘\ MEN

Ay,

DEEPAK AGARWAI |12\ RUDR

Dated : 26th May, 2025

(Director)

DIN 00343812

Place: Kolkata

(Wiofe] rector)

DIN06584512

----------------Page (14) Break----------------

SUPERSHAKTI METALIKS LIMITED

CIN: L28910WB2012PLC189128

Consolidated Cash Flow Statement for the Year Ended 31st March , 2025

Note No. 10

Year ended 31.03.2025 (Audited)

Particulors ‘Amount () ‘Amount () ‘Cash Flow from Operating Activities

Profit before Tax: 175375

Adjustments for : Depreciation & Amortisation Expenses 50437

Finance costs 21903

Interest Income (624.05)|

Unwinding of Interest on Security Deposits .

Net (Gain/Loss on sale of property, plant & equipment /CWIP (692)

Net (Gain}/Loss on Foreign Currency Transactions (282

Net (Gain)/loss arising on forward contracts designated as FVTPL 822

Libilites no longer required written back (140)

Bad Debts written off 015

Reversal of Allowances for Expected Credit Loss on Trade Receivales (5.39)|

Reversal of Allowances for Expected Credit Loss on Advance to Suppliers E

Net Gain on Investment from Associates (a7.25)|

Provision for Non-moving / Obsolete Store tems (0.12)

an

Cash Generated from Operations before working Capital Changes 1.797.07

Adjustments for (increase)/ decrease in operating assets

Inventories 56383

Trade Receivables (178.86)|

Other Non Current Financal Assets And Other Non-Current Assets (14,18

Other Current Financial Assets And Other Current Assets 154192

Adjustments for increase/ (decrease) in operating liabilities

Trade payables 112573

Other Current Financial Liabiites And Other Current Liabllties 38047

Current provisions 104

Non-current provisions 1163

343158

Cash Generated from Operations 522865

Tax Paid (35043)

Net Cash Generated from Operating Activities ( A) 483822

Cash Flow from Investing Activities Purchase of Property, Plant & Equipment (including Capital Work-in-Progress)

and intangible Assets (255.21)f Proceeds from Sale of Property , Plant & Equipment (including Capital Work.

Progress) 237.44 Loan (given )/ {refund) to related party (Net) (4,305.36)

Investment in Associates (909.08)| Interest Received 2397

Net Investment n Fixed deposits 7934

Net Cash Used in Investing Activities (8] (4523 38)

Cash Flow from Financing Activities

Dividend Paid (57.63)

Proceeds/(Repayment) from Long Term Loan Borrowings {74.10)

Proceeds/{Repayment) from Short Term Loan Borrowings 1823

Interest Paid (202.39)|

Payment of Lease Liabilties -

Net Cash Used from Financing Activties { C) (315.89)

Net Increase/(Decrease] in cash and Cash Equivalents { A+8+C) (7.05)

Cash and Cash Equivalents at the beginning of the year 1565

Cash and Cash Equivalents at the end of the year 850

Cash & Cash Equivalents Consists of - Asat 31032025

Cash on Fand 860

Balance with Banks. 3

Total 860

Notes :

(2) “The above Cash Flow Statements has been prepared under the "lndirext Method as sel out in the Indian Accounting Standard (IND AS) -7 Statement of Cash Flow.

P

For and on behs ffl“!tl‘u{?/}\?\/'—‘. \Vq a BN

DEEPAK AGARWAL J Place : Kolkata (Director)

----------------Page (15) Break----------------

SUPERSHAKTI METALIKS LIMITED

Registered Office : 'PREMLATA', 39, Shakespeare Sarani, 2nd Floor, Kolkata - 700 017, West Bengal, Telefax : +91 33 2289 2734/35/36

CEO & CFO Certificate under Regulation 33(2)(a) of SEBI (LODR) Regulation 2015

To,

The Board of Directors

SUPERSHAKTI METALIKS LIMITED

A. We have reviewed Financial Statements and the Cash Flow Statement of Supershakti Metaliks

Limited for the half year and Financial Year ended on 31 March, 2025 and to the best of our

knowledge and belief:

(i) these statements do not contain any materially untrue statement or omit any material

fact or contain statements that might be misleading;

(ii) these statements together present a true and fair view of the listed entity affairs and are

in compliance with existing accounting standards, applicable laws and regulations.

B. There are, to the best of our knowledge and belief no transactions entered into by the listed

entity, during the half year and Financial Year ended on 31 March, 2025 which are fraudulent,

illegal or violative of Company's Code of Conduct.

C. We accept responsibility for establishing and maintaining internal controls for financial

reporting and we have evaluated the effectiveness of internal control systems ‘of the Company

pertaining to Financial Reporting and they have disclosed to the Auditors and the Audit

Committee, deficiencies in the design or operation of internal controls, if any, of which we are

aware and the steps we have taken or proposes to take to rectify these deficiencies.

D. We have indicated to the Auditors and the Audit Committee:

(i) that there are no significant changes in internal control over financial reporting during the

quarter;

(ii)that there are no significant changes in accounting policies during the year and that there are

no instances of significant fraud of which we become aware and the involvement there in,

if any, of the Management or an employee having a significant role in the Company's internal

control system over Financial Reporting.

For SUPERSHAKTI METALIKS LIMITED

>

Shyam S. Somani

(Chief Financial Officer)

Rudranarayan Jana

(Director)

DIN: 06584524

Works : Kanjilal Avenue, Opp. DPL Zone "B" Substation, Durgapur - 713210, West Bengal, Phone : +91 343 2552598 / 3284

CIN - L28910WB2012PLC189128, E-mail : supershaktimetaliks@gmail.com, www.supershaktimetaliks.com

----------------Page (16) Break----------------

SUPERSHAKTI METALIKS LIMITED

Registered Office : 'PREMLATA!, 39, Shakespeare Sarani, 2nd Floor, Kolkata - 700 017, West Bengal, Telefax +91 33 2289 2734/35/36

Date: 26" May, 2025

To,

The Corporate Relationship Department

Bombay Stock Exchange Ltd.

P.J. Towers, Dalal Street,

Mumbai - 400001

BSE Scrip Code: 541701

Sub: Declaration pursuant to Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure

Requirements) Regulations, 2015

Dear Sir/Madam,

Pursuant to the provisions of Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure

Requirements) Regulations, 2015 (as amended) by SEBI through notification no. SEBILAD-

NRO/GN/2016-17/001 dated May 25, 2016 and Circular No. CIR/CFD/CMD/56/2016 dated May 27,

2016, I do hereby declare and confirm that Singhi & Co., Chartered Accountants (Registration No.

302049E) Statutory Auditors of the Supershakti Metaliks Limited (“Company”) have given an

Unmodified Audit Report on the Standalone & Consolidated Audited Financial Results of the Company

for the financial year ended 31 March, 2025.

‘We request you to take this document on record.

Thanking You,

For SUPERSHAKTI METALIKS LIMITED

Rudranarayan Jana

Whole-Time Directo

Din: 06584524

‘Works Kanijilal Avenue, Opp. DPL Zone "B" Substation, Durgapur - 713210, West Bengal, Phone : +91 343 2552598 / 3284

CIN - L28910WB2012PLC189128, E-mail : supershaktimetaliks@gmail.com, www.supershaktimetaliks.com

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