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	01-04-2018
Date of end of financial year	31-03-2019
Date of board meeting when results were approved	14-11-2018
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	03-11-2018
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Quarter	Half yearly
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited	Unaudited
Segment Reporting	Single segment
Description of single segment	Import and Export
Start date and time of board meeting	14-11-2018 16:00
End date and time of board meeting	14-11-2018 16:30
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	01-07-2018	01-04-2018
B	Date of end of reporting period	30-09-2018	30-09-2018
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	33.31	66
	Other income	0.15	13.36
	Total income	33.46	79.36
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	10.91	36.22
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	7.77	-4.05
(d)	Employee benefit expense	8.18	16.34
(e)	Finance costs	33.34	66.79
(f)	Depreciation, depletion and amortisation expense	0.99	2.17
(f)	Other Expenses
1	Other Expenses	10.36	18.37
10
	Total other expenses	10.36	18.37
	Total expenses	71.55	135.84

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	01-07-2018	01-04-2018
B	Date of end of reporting period	30-09-2018	30-09-2018
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
3	Total profit before exceptional items and tax	-38.09	-56.48
4	Exceptional items	0	0
5	Total profit before tax	-38.09	-56.48
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	-38.09	-56.48
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	-38.09	-56.48
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	01-07-2018	01-04-2018
B	Date of end of reporting period	30-09-2018	30-09-2018
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
23	Total Comprehensive Income for the period	-38.09	-56.48
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	330.26	330.26
	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	-0.17
	Diluted earnings (loss) per share from continuing operations	-0.11	-0.17
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	-0.17
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.11	-0.17
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		01-04-2018
Date of end of reporting period		30-09-2018
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	21.04
	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	1618.08
	Trade receivables, non-current	0
	Loans, non-current	566.76
	Other non-current financial assets	0
	Total non-current financial assets	2184.84
	Deferred tax assets (net)	0
	Other non-current assets	244.08
	Total non-current assets	2449.96
2	Current assets
	Inventories	44.19
	Current financial asset
	Current investments	0
	Trade receivables, current	49.52
	Cash and cash equivalents	-94.72
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets	13.85
	Total current financial assets	-31.35
	Current tax assets (net)
	Other current assets
	Total current assets	12.84

Statement of Asset and Liabilities
Particulars		Half year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2018
Date of end of reporting period		30-09-2018
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	2462.8
	Equity and liabilities
	Equity
	Equity attributable to owners of parent
	Equity share capital	330.26
	Other equity	465.82
	Total equity attributable to owners of parent	796.08
	Non controlling interest
	Total equity	796.08
	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1385.34
	Trade payables, non-current	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	1385.34
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1385.34
	Current liabilities
	Current financial liabilities
	Borrowings, current	55.21
	Trade payables, current	221.1
	Other current financial liabilities	0
	Total current financial liabilities	276.31
	Other current liabilities	3.14
	Provisions, current	0.98
	Current tax liabilities (Net)	0.95
	Deferred government grants, Current	0
	Total current liabilities	281.38
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	1666.72
	Total equity and liabilites	2462.8
	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		01-07-2018	01-04-2018
Date of end of reporting period		30-09-2018	30-09-2018
Whether accounts are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
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