General information about company
Scrip code	531885
NSE Symbol	Not Applicable
MSEI Symbol	Not Applicable
ISIN*	INE763K01014
Name of company	SVA INDIA LTD
Type of company
Class of security	Equity
Date of start of financial year	01-04-2019
Date of end of financial year	31-03-2020
Date of board meeting when results were approved	14-11-2019
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-11-2019
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Quarter	Half yearly
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited	Unaudited
Segment Reporting	Single segment
Description of single segment	IMPORT-EXPORT
Start date and time of board meeting	14-11-2019 16:00
End date and time of board meeting	14-11-2019 17:40
Declaration of unmodified opinion or statement on impact of audit qualification	Not applicable

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	01-07-2019	01-04-2019
B	Date of end of reporting period	30-09-2019	30-09-2019
C	Whether results are audited or unaudited	Unaudited	Unaudited
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	70.31	108.23
	Other income	7.96	23.9
	Total income	78.27	132.13
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	33.7	45.57
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-4.96	-3.32
(d)	Employee benefit expense	6.81	13.25
(e)	Finance costs	42.88	62.65
(f)	Depreciation, depletion and amortisation expense	0.89	1.78
(f)	Other Expenses
1	Other Expenses	2.62	10.77
10
	Total other expenses	2.62	10.77
	Total expenses	81.94	130.7

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	01-07-2019	01-04-2019
B	Date of end of reporting period	30-09-2019	30-09-2019
C	Whether results are audited or unaudited	Unaudited	Unaudited
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	-3.67	1.43
4	Exceptional items	0	0
5	Total profit before tax	-3.67	1.43
7	Tax expense
8	Current tax	0	0
9	Deferred tax	0	0
10	Total tax expenses	0	0
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	-3.67	1.43
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	0	0
21	Total profit (loss) for period	-3.67	1.43
22	Other comprehensive income net of taxes	0	0

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	01-07-2019	01-04-2019
B	Date of end of reporting period	30-09-2019	30-09-2019
C	Whether results are audited or unaudited	Unaudited	Unaudited
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	-3.67	1.43
24	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
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	3302600	3302600
	Face value of equity share capital	10	10
27	Details of debt securities
28	Reserves excluding revaluation reserve
29	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-0.11	0.04
	Diluted earnings (loss) per share from continuing operations	-0.011	0.04
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	-0.11	0.04
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.011	0.04
30	Debt equity ratio	0	0
31	Debt service coverage ratio	0	0
32	Interest service coverage ratio	0	0
33	Disclosure of notes on financial results

Statement of Asset and Liabilities
Particulars		Half year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2019
Date of end of reporting period		30-09-2019
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	15.25
	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	2105.41
	Trade receivables, non-current	0
	Loans, non-current	5.4
	Other non-current financial assets	0
	Total non-current financial assets	2110.81
	Deferred tax assets (net)	0
	Other non-current assets	244.15
	Total non-current assets	2370.21
2	Current assets
	Inventories	39.18
	Current financial asset
	Current investments	8.86
	Trade receivables, current	95.74
	Cash and cash equivalents	9.99
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets	0
	Total current financial assets	114.59
	Current tax assets (net)	0
	Other current assets	10.24
	Total current assets	164.01

Statement of Asset and Liabilities
Particulars		Half year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2019
Date of end of reporting period		30-09-2019
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Consolidated
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2534.22
	Equity and liabilities
	Equity
	Equity attributable to owners of parent
	Equity share capital	330.26
	Other equity	282.09
	Total equity attributable to owners of parent	612.35
	Non controlling interest	0
	Total equity	612.35
	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1566.27
	Trade payables, non-current	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	1566.27
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1566.27
	Current liabilities
	Current financial liabilities
	Borrowings, current	63.07
	Trade payables, current	283.21
	Other current financial liabilities	0
	Total current financial liabilities	346.28
	Other current liabilities	1.92
	Provisions, current	0.98
	Current tax liabilities (Net)	6.42
	Deferred government grants, Current	0
	Total current liabilities	355.6
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	1921.87
	Total equity and liabilites	2534.22
	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		01-07-2019	01-04-2019
Date of end of reporting period		30-09-2019	30-09-2019
Whether accounts are audited or unaudited		Unaudited	Unaudited
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