Symbiox Investment & Trading Co. Ltd.
Date: 27 May, 2025
To,
Compliance Department
Metropolitan Stock Exchange of India Limited
Vibgyor Towers, 4th floor, Plot No C 62, G - Block,
Opp. Trident Hotel, Bandra Kurla Complex,
Bandra (E),
Mumbai - 400 098
To,
The Bombay Stock Exchange Limited,
PJ Towers, Dalal Street
Mumbai- 400 001
221, Rabindra Sarani, 3rd Floor
Room No. - 1, Kolkata - 700 007
Contact : 98302 74227
CIN : L65993WB1979PLC032012
Website : www.symbioxinvestment.com
E-mail : symbioxinvestment100@gmail.com
To,
The Calcutta Stock Exchange Limited
7, Lyons Range,
Kolkata- 700 001
Subject: Outcome of 15t/2025-26 Board Meeting held on 27th May, 2025
BSE Scrip Code: 539278 ~ CSE Scrip Code: 029461 Symbol: SYMBIOX
Pursuant to the provisions of Reg 30 of the Securities and Exchange Board of India (Listing Obligations
and Disclosure Reguirements) Regulations, 2015 (“SEBI Regulations”), the Board of Directors of the
Company at its Meeting held today i.c., 27" May, 2025, have inter-alia considered and approved-
1. Audited Financial Results and auditor report for the quarter and year ended March 31,2025;
2. Considered and approved the Re-ppointment of Mr. Akhil Agarwal, Practising Company
Sccretary as Secretarial Auditor of the Company for the F'Y 2025-26. Annexure A
3. Considered and approved the Re-appointment of O. P. Khajanchi, Chartered Accountants
(Registration: 330280F) , as Tnternal Auditor of the Company. for the FY 2025-26. Annexure B
We are enclosing herewith a copy of the above - mentioned results along with Auditor’s Reports thereon,
declaration under Reg 33(3)(d) Exchange Board of India (Listing Obligations and Disclosures Requirements
) Regulations ,2015.
The meeting of Board of Directors commenced at 03:30 P.M. and concluded at 04:25 P.M.
Please take the same on your record and acknowledge the receipt of the same.
Thanking You.
Yours Faithfully,
For Symbiox Investment & Trading
KA
Khushboo Pitti
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. S SRV & Associates
Chartered Accountants
INDEPENDENT AUDITORS' REPORT
TO THE BOARD OF DIRECTORS OF SYMBIOX INVESTMENT & TRADING CO LTD
Report on the audit of the Standalone Annual Financial Results
Opinion
We have audited the accompanying standalone annual financial results of Symbiox Investment & Trading
Co Ltd ("the Company") for the quarter and year ended 31st March, 2025, 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").
In our opinion and to the best of our information and according to the explanations given to us these
standalone annual financial results:
i. Are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this
regard; and
ive a true and fair view in conformity with the recognition and measurement principlos laid down in the
applicable accounting standards and other accounting principles generally accepted in India of the net
profit/loss and other comprehensive income and other financial information for the year ended 31st March,
2025,
Basis for Opinion
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 Standards 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 together with the ethical requirements that are relevant to our audit of the financial
results under the provisions of the Companies Act, 2013 and the Rules there under, and we have fulfilled our
other ethical responsibilities in accordance with these requirements and the Cade of Ethics. We believe that
the audit evidence we have obtained is sufficient and appropriate to provide a basis for pur opinion,
Management's Responsibilities for the Standalone Financial Results
These standalone annual financial results have been prepared on the basis of the standalone annual financial
statements. The Company's Board of Directors are responsible for the preparation of these financial results
that give a true and fair view of the net profit/ loss and other comprehensive income and other financial
information in accordance with the gnition and measurement principles laid down in applicable Indian
Accounting Standards prescribed under Section 133 of the Act read with relevant rules issued there under
and other accounting principles generally accepted in India and in, compliance with Regulation 33 of the
Listing Regulations. This responsibility also includes maintenance of adequate accounting records in
accordance with the
plovnsmm 0( !he Ac! fol s‘ncgumdmg, of lhc assels o(thu (/ompsmy and for prevmung and dt(lu.tml, frauds
609, B-Wing, Express Zone, Off. Western Express Highway, Malad (E), Mumbai - 400 097. Maharashtra
E-mail: ssrvandassociates@gmail.com, ssrvandassociates@ssrv.in | Tel: 022-47818886,87,88,89
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estimates that are reasonable and prudent; and design, implementation and maintenance of adequate: internal
financial controls that were operating cffectively for ensuring the accuracy and completeness of the
accounting records, relevant to the preparation and presentation of the standalone financial results that give a
true and fair view and are free from material misstatement, whether due to fraud or error.
In preparing the standalone annual financial results, the Board of Directors 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 Board of Directors are also responsible for overseeing the Company's financial Reporting process.
Auditor's Responsibilities for the Audit of the Standalone Financial Results
Qur objectives are to obtain reasonable assurance about whether the standalone annual 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 & 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 standalonc
annual financial results.
As part of an 'audit in accordance with SAs. we exercise professional judgment and maintain professional
scepticism throughout the audit, We also:
i. Identify and "assess the risks of material misstatement of the standalone annual 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,
ii. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that
are appropriale in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of
the Company's internal control.
iiii. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates
and related disclosures made by the Board of Directors.
iv. Conclude on the appropriateness of the 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 Company's ability 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 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,
v. Evaluate the overall presentation, structure and content of the standalone annual financial results,
including the disclosures, and whether the financial results represent the underlying transactions and events
in a manner that achieves fair presentation.
We communicate with those charged with governance 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 whej licable, related safeguards.
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Other matter
“The standalone annual financial results include the results for the quarter and year ended 31st March, 2025
and the corresponding quarter ended in the previous year being the balancing figure between the audited
figures in respect of the full financial year and the published unaudited year to date figures up to the third
quarter of the relevant financial year which were subject to limited review by us.
For SSRV & Associates
Chartered Accounta s
FRN: [35901W 4, Vs S TSR
Vishnu Kant Kab
Partner
Membership No.; 403437
Place: Mumbai
Date: 27" May, 2025
UDIN: 25403437BMIORGS224
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SYMBIOX INVESTMENT & TRADING CO LTD
221, RABINDRA SARANI, 3RD FLOOR, ROOM NO-1, KOLKATA 700007
CIN - L65993WB1979PLC032012
EBuail - symbioxinvestment] 00@gmail.coms Website: www. symbioxinvestment.com Statement of Audited Financial Result for the year ended 31st March 2025
(Rupecs in Lakh except EPS)
particalars Quarier ended Vear ended 31-03:25 | 31-12-24 | 31:03-24 | 310325 310324
Audited | Unaudifed | _Auditod Kudited Audifed
T_|Revenue From Operations 12450 4547 112.16] 27636 389.79)
11_[Other Income 039! 004 2.68 043 2300
[ “Total Income (1111 12489 4551 11487 276.19) 41279
1V _[EXPENSES Cost of materials consumed B - 0.00)
Purchases of Stock-in-Trade 175.02] 7914 103.02 332.10, 335.64
[Changes in inventorics of f Stock-in -Trade and work-in-progress -1846 -60.36 880 -12068 1184
nployee benehts expense 478 2.86 2.8)) 15,34 17.37]
Finance costs 0.00] 0.00] - 0.00]
Depreciation and amortization expense 0.07] 0.08 0.10] 29| 0.20
Other expenscs 3.9d] 237 719 2579 22,99
Total expenses (V)| 165.35 24,09 121.94 250.86 388.04)
Profit/(loss) before exceptional items and V_|ax(-1v) -40.46] 2142 7,10 25.93 24.75]
VI ptional tems E B | 0.00) Profi/loss) before
VIE{(V-VI) -40.46 21.42] <710} 2593 24.75) VI | Tax expense:
(1) Current tax 1052 557 435 674 393
(2) Deferred tax - - - 0.00 Profit (Loss) for the period from
1X_|continuing operations (VII-VIIT 29.94 1585 2.5 19.19] 2082
X_[Profitloss) from discantinued operations 0.00] 0.00 B 0.00] 0.00]
X1_[Tax expense of discontinued operations 0.00 0.00 -] 0.00 0.00] Profitiioss) from Discontinued operations
X |Gatler tax) (X-XD) -29.94 15.85) 275 19.19) 2082
X Profiviioss) for the period (X TXIT) 29.94 15.85) 275 19.19] 2082
X1V [Other Comprehensive Income A () Ttems that will ot be reclassified o
prolit or loss -] - - - -] (i) Income tax relating to ilems
ot be reclassified to profit or Joss - - - £ 4
B (1) fiome that wil be reclassified (o
profit o | - | - B
(i) Income tax relating (o tioms that will
be reclassified to profit or loss - K 5 | R
[ Total Comprehensive Income [
period (XHI+XIV)(Comprising Profit (1ass) and Other Comprehensive Income
XV |for the period) - R - - |
Paid up equity share Capital ( No. of Shares) 31287330 31287330 31287330 31287330 31287330 Face Value 10.00 10.00) 10.00) 10,00} 1000}
Farnings per cquity share (for continuing £
XV operation): (1) Bas 0,096 0.051 -0.009 0.061 0.067]
() Dilvtcd 0.096] 0051 0,009 0.061 0.067] Earnings per equily share (for discontinued
XVlijoperation): (1) Basic 0.000] 0.000 0.000 0.000) 0,000}
) Diluted 0.000) 0,000 0.000 0.000 0.000
arnings per cquity share(for discontinued
XVl & continuing operations) (1) Basic 0,000 0.000] 0,000 0.000]
(2) Diluted 0.000 0.000 0,000 0.000
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Note: bove Audilod Financial Results were reviewed by Audit Commiltee and approved by he Board of Dircclors in their
ing held on 27th May 2025, The statutory auditors have carried out an audit for the year ended on 315t March 2025 . An
unqualified report has been issued by them thereon.
'The figures for the quarter on 3} March 2025 and 31 March 2024 are the balancing figures between audited figures 2 [ofthe full financial years ended on 31 March, 2025 and 31 March 2024 and the published year to date fugures upta third
quarter ended 31 December 2024 and 31 December 2023 respectively.
5 |he Statutory auditors of the Company have carried out a "Auditor's report” of the abave results.as per Regulation 33 of the
SEBI (Listing Obligation and Disclosure Requirement) Regulations, 2015.
The Compuny has adopted Indian Accounting standards (Ind AS) with effect from 01% April, 2017 and accordingly, tho above
4 fresults have been prepared in accordance with the Companies (Indian Accounting Standard) Rules, 2015 prescribed undor
Section 133 of the Compunics Act, 2013
5 [Th above roslts Tor the quirter & year cnded 3151 March 2025 along with Auditor Report hus becn approved by the Board of|
Directors of the Company.
The previous period figures have been regrouped wherever necessary.
6 [here are no qualification in the Audit Report issued by the A For and behnlf of Board Symbiox
Investment & Trading Co Ltd.
SAMIT RAY
Managing Director
DIN No. 08406285
Kollata
: 27th May, 2025
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SYMBIOX INVESTMENT & TRADING CO LTD
221, RABINDRA SARANI, 3RD FLOOR, ROOM NO-I, KOLKATA -700007
CIN - L65993WB1979PLC032012 Email - symbioxinvestment100@gmail.com; Website: www. symbioxinvestment.com
Statement of Assets and Linbilities for Company
(Rs, in Lakh)
Standnlone Statement of Assets and Liabilitics Asat 315t March 2025 | As at31st March 2024
Particulars (Audited) (Audited)
A
1 [Non-current nssets
() Propety, plant and equiptment 52 T8l
(b) Capital wark-in -progress
() Goodwil
(<) other Intengible asscts
(d) Intengible assets under development
(<) lnvestments in subsidiary, joint ventures and associate
(1) Non- current Financial Assets
rrent Investments “Trade receivables
(iii) Non-current Loans (iv) Other Non-curvent financial assests
“Total non-current financial assets 152 [T
(1) efferred tax assets (net) - -
() Other non-current asscts
Total non-curvent assefs 52 31
2[Carrent Assets
() Inventorics 129,64 396
(b) Current financial assets - -
(1) Current lnvestments 127143 987,85
(i) Trade reccivables 1561 154
(i) Cash and cash equivalents 552
(iv) Bank Bulanc other than cash and cahs equivalents 2658
(v) Current Loans 214302
(vi) Other corrent financial assets 26.83 929 Total current financial assets 3,195.07 3.182.76
(<) Carrent tax assels (nel) - -
(d) Other current financial assets - - Total Current assets 319507 318276
un-cariet ssets classifid as held for sale Regulatory deferral
3|account debit balance and related deforred tax Asscls - . “Total Assets 319659
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JQUITY AND LIABILITIES
H{EQUITY Equity attributable to oyner of parent
() Equity share Capital 312873 3,287
(b) Other equity 43.66 24.48 Total Equity attributable to owner of parent 3,172.39 ENTERRT]
(¢) Non controlling interest - - Total Equity) 3,172,39 315321
LIABILITIES
Non-current
() Nou-curvent fin liabilites
(i) Borrowings 3 B
(ii) Trade Payables - -
(iii) Other non-curcent financial liabilities - - Total non-current liabilities| - 5
(b) Provisions - -
(¢) Deferred tax liabilities (net) - -
() Deferred government grants - -
() Other non-current liabilities - Totul non-current iabilities - -
[Current liabilitics
() Carrent Financial linbilities
(i) Borrowings -
(i) Trade paybles 1514 2689
i) Other current financial liabilities - - Total current fimancial lnbilitics; 15,14 2689
() Other current liabilited 232 054
(¢ ) provisions 674 393
(<) Curcent tax liabilities (Net) - -
(1) Deferred government grants - - “Total current lbilitics 9.06 447
iabiliies dircetly associated with assets in disposal group
iassied as held for salo - -
Regulatory deferral account eredit balance and related deferred
ax libility - - “Total Habilities 24.20 3136
Total Equity und Liabifitics| 319659 3,184.57
Place: Kollata Date: 27th May, 2025
half of Board Symbiox Investment &
Trading Co Ltd,
Lok by
SAMIT RAY
Maiging Divector
DIN No, 08406285
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SYMBIOX INVESTMENT & TRADING CO LTD
L65993WB1979PLCO32012
CASH FLOW STATEMENT FOR THE PERIOD ENDED ON 31ST MARCH 2025 Tor the year ended Tor the year ended
315t March 2025 31t March 2024
(Rupees in lakh) (Rupees in lakh)
CASITFLOW FROM OPERATING ACTIVITIE;
Net profit before tax and after extra- ordinary 25.93 2475
r profit & loss account) 0.29 020
fjustments for tems not included -
(Operating Profit before worldng eapital changes 2622 2495
Working capital adjustments; -
(Incroase)/ decrease in current loans and advances 497.34 -302.94
(Inerease)/ decrease in lnventories -120.68 11.84
(Inerease)/ decreae in Trade receivables -14.07 7819
(Inerease)/ deerease in current assets -17.54 047
Increase/ (decrease) in Trade Payable -11,75 -106.09
Increase (decrease) in current liabilitics L77 471
Cash generated from operations 361.29 29923
Dircet Taxes Paid(Nel of refund) 3.93 5.64
INet cash flow from operating activities (A) 357.36 304,87
[CASH FLOW FROM INVESTING ACTIVITIES Proceed from sale(purchase) of investments 28358 28438
(Increase)/deerease in capital expenditure -
(Increase)/decrease in fixed assets -
Net cash flow from investing activities (B) -283.58 282,74
CASI FLOW FROM FINANCING ACTIVITIES
Proceeds from issue of cquity shares -
Share Applocation Money received(refund) -
[Net cash flow from financing uctivities (C) - -
Net cash flow during the year (A + B+ C) 7378
[ Add: Opening cash and cash equivalents 3210
Closing ensh and eash equivalents 105,88 |
Components of cash and cash equivalents -
Cash in hand 2.54 5,52
Deposit with banks in current accounts 83.34 26.58
Tual cash and cash equivalents 105,88 IRRAT)
and behalf of Board SYMBIOX
STMENT & TRADING CO LTD.
il
Managing Director
DIN No. 08406285
Place: Kolkata
Date: 27th May, 2025
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Symbiox Investment & Trading Co. Ltd.
Date: 27" May, 2025
To,
Compliance Department
Metropolitan Stock Exchange of India Limited
Vibgyor Towers, 4th floor, Plot No C 62, G - Block,
Opp. Trident Hotel; Bandra Kurla Complex,
Bandra (E),
Mumbai - 400 098
To,
The Bombay Stock Exchange Limited,
PJ Towers, Dalal Street
Mumbai- 400 001
221, Rabindra Sarani, 3rd Floor
Room No. - 1, Kolkata - 700 007
Contact : 98302 74227
CIN : L65993WB1979PLC032012
Website : www.symbioxinvestment.com
E-mail : symbioxinvestment100@gmail.com
To,
The Calcutta Stock Exchange Limited
7, Lyons Range,
Kolkata- 700 001
BSE Scrip Code: 539278 ~ CSE Scrip Code: 029461 Symbol: SYMBIOX
Sub: Declaration under Regulation 33(3)(d) of the Securities & Exchange Board of India (Listing
Obligation and Disclosure Requirements) Regulations, 2015.
Dear Sir,
Pursuant to the provisions of Regulation 33(3)(d) of the Securities and Exchange Board of India
(Listing Obligation and Disclosure Requirements) Regulations, 2015, we hereby declare that Auditors
Reports as submitted by SSRV AND ASSOCIATES, Statutory Auditors, on the Audited Financial Results
for the financial year ended on 31 March, 2025 are with unmodified opinion.
This is for your information and records.
Thanking you
Yours Faithfully,
For Symbiox Investment & Tradi
\W (Q/% " SAMIT RAY
Managing Director
DIN No: 08406285
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All announcements from Symbiox Investment & Trading Company Ltd