Integrated Filing (Finance) Ind AS


STARLITE GLOBAL ENT IND L(EQ)

General Information
BSE Scrip code 000000
NSE Symbol*NOTLISTED
MSEI Symbol *SGEL
ISIN*INE870X01010
Type of companyMain Board
Class of securityEquity
Date of start of financial year01-04-2025
Date of end of financial year31-03-2026
Date of board meeting when results were approved28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange22-05-2026
Description of presentation currencyINR
Level of roundingLakhs
Reporting TypeQuarterly
Reporting QuarterFourth quarter
Nature of report standalone or consolidatedStandalone
Whether results are audited or unaudited for the quarter endedAudited
Whether results are audited or unaudited for the Year to date for current period ended/year endedAudited
Segment ReportingMulti segment
Description of single segment
Start date of board meeting28-05-2026
Start time of board meeting15:00:00
End date of board meeting28-05-2026
End time of board meeting19:00:00
Whether cash flow statement is applicable on companyYes
Type of cash flow statementCash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualificationDeclaration of unmodified opinion
Whether the company has any related party?Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/publicNo
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank's staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.No
(III) Whether the company is a 'high value debt listed entity' according to regulation 15 (1A)?No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?NoTextual Information(1)

Amount in (Lakhs)

Financial Results - Ind-AS
Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-01-202601-04-2025
Date of end of reporting period31-03-202631-03-2026
Whether results are audited or unauditedAuditedAudited
Nature of report standalone or consolidatedStandaloneStandalone
Part IBlue 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.
1Income
Revenue from operations464.161,283.43
Other income76.24367.53
Total income540.401,650.96
2Expenses
(a)Cost of materials consumed0.000.00
(b)Purchases of stock-in-trade30.8058.11
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade172.43155.08
(d)Employee benefit expense45.61159.88
(e)Finance costs37.01125.80
(f)Depreciation, depletion and amortisation expense40.53170.51
(g)Other Expenses
1Other Expenses144.86538.46
Total other expenses144.86538.46
Total expenses471.241,207.84
3Total profit before exceptional items and tax69.16443.12
4Exceptional items0.000.00
5Total profit before tax69.16443.12
6Tax expense
7Current tax26.30118.04
8Deferred tax19.184.02
9Total tax expenses45.48114.02
10Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement0.000.00
11Net Profit Loss for the period from continuing operations23.68329.10
12Profit (loss) from discontinued operations before tax0.000.00
13Tax expense of discontinued operations0.000.00
14Net profit (loss) from discontinued operation after tax0.000.00
15Share of profit (loss) of associates and joint ventures accounted for using equity method0.000.00
16Total profit (loss) for period23.68329.10
17Other comprehensive income net of taxes0.000.00
18Total Comprehensive Income for the period23.68329.10
19Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21Details of equity share capital
Paid-up equity share capital397.28397.28
Face value of equity share capital1010
22Reserves excluding revaluation reserve0.00
23Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations0.68.28
Diluted earnings (loss) per share from continuing operations0.68.28
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations00
Diluted earnings (loss) per share from discontinued operations00
iiiEarnings per equity share (for continuing and discontinued operations)
Basic earnings (loss) per share from continuing and discontinued operations0.68.28
Diluted earnings (loss) per share from continuing and discontinued operations0.68.28
24Debt equity ratio2.09%2.09%
25Debt service coverage ratio0.11%0.52%
26Interest service coverage ratio3.96%5.88%
27Remarks for debt equity ratio
28Remarks for debt service coverage ratio
29Remarks for interest service coverage ratio
30Disclosure of notes on financial results

Amount in (Lakhs)

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-01-202601-04-2025
Date of end of reporting period31-03-202631-03-2026
Whether results are audited or unauditedAuditedAudited
Nature of report standalone or consolidatedStandaloneStandalone
1Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1Rental Income180.05680.25
2Sale of Land196.00286.01
3Sale of Solar Power88.11317.17
Total Segment Revenue464.161,283.43
Less: Inter segment revenue0.000.00
Revenue from operations464.161,283.43
2Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1Rental Income36.53170.69
2Sale of Land7.2472.82
3Sale of Solar Power74.02226.49
Total Profit before tax103.31470.00
i. Finance cost0.000.00
ii. Other Unallocable Expenditure net off Unallocable income34.1513.17
Profit before tax69.16456.83
3(Segment Asset - Segment Liabilities)
Segment Asset
1Rental Income2,063.632,063.63
2Sale of Land1,487.561,487.56
3Sale of Solar Power212.86212.86
Total Segment Assets3,764.053,764.05
Un-allocable Assets10,754.7410,754.74
Net Segment Assets14,518.7914,518.79
4Segment Liabilities
Segment Liabilities
1Rental Income108.53108.53
2Sale of Land6,518.136,518.13
3Sale of Solar Power0.000.00
Total Segment Liabilities6,626.666,626.66
Un-allocable Liabilities3,193.633,193.63
Net Segment Liabilities9,820.299,820.29
Disclosure of notes on segments

Amount in (Lakhs)

Other Comprehensive Income
Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-01-202601-04-2025
Date of end of reporting period31-03-202631-03-2026
Whether results are audited or unauditedAuditedAudited
Nature of report standalone or consolidatedStandaloneStandalone
Other comprehensive income [Abstract]
1Amount of items that will not be reclassified to profit and loss
No records available
Total Amount of items that will not be reclassified to profit and loss
2Income tax relating to items that will not be reclassified to profit or loss
3Amount of items that will be reclassified to profit and loss
No records available
Total Amount of items that will be reclassified to profit and loss
4Income tax relating to items that will be reclassified to profit or loss
5Total Other comprehensive income

Amount in (Lakhs)



Statement of Asset and Liabilities
ParticularsYear ended (dd-mm-yyyy)
Date of start of reporting period01-04-2025
Date of end of reporting period31-03-2026
Whether results are audited or unauditedAudited
Nature of report standalone or consolidatedStandalone
Assets
1Non-current assets
Property, plant and equipment841.04
Capital work-in-progress8,388.67
Investment property1,319.81
Goodwill0.00
Other intangible assets0.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments74.31
Trade receivables, non-current
Loans, non-current0.00
Other non-current financial assets
Total of other non-current financial assets
Total non-current financial assets74.31
Deferred tax assets (net)
Other financial assets
1Balances in Deposits with Government deposits27.24
2Other Deposits0.33
Total of other non-current assets27.57
Total non-current assets10,651.40
2Current assets
Inventories1,487.56
Current financial asset
Current investments1,320.97
Trade receivables, current77.04
Cash and cash equivalents0.89
Bank balance other than cash and cash equivalents3.35
Loans, current384.87
Other current financial assets
Total of Other current financial assets
Total current financial assets1,787.12
Current tax assets (net)
Other current assets
1Advances recoverable in cash or kind0.79
2Advances to Creditors213.92
3Income Accured from Solar Power31.72
4Prepaid expenses5.18
5TDS, TCS receivable & Advance Tax62.41
6GST Input Tax Credit278.69
Total of other current assets592.71
Total current assets3,867.39
3Non-current assets classified as held for sale
4Regulatory deferral account debit balances and related deferred tax Assets
Total assets14,518.79
Equity and liabilities
1Equity
Equity attributable to owners of parent
Equity share capital397.28
Other equity4,301.22
Total equity attributable to owners of parent4,698.50
Non controlling interest
Total equity4,698.50
2Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current1,723.61
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities1,723.61
Provisions, non-current0.00
Deferred tax liabilities (net)102.00
Deferred government grants, Non-current
Other non-current liabilities
1Security Deposits108.53
2Advances from customers6,009.08
3Deposit Under Development Agreement509.05
Total of other non-current liabilities6,626.66
Total non-current liabilities8,452.27
Current liabilities
Current financial liabilities
Borrowings, current295.22
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises0.00
Total Trade payable0.00
Other current financial liabilities
1Advances from Promoters Group21.68
2Advances from Starlite Fashions Private Limited(Wholly Owned Subsidiary)157.21
3Advances from Other Group Companies683.46
4Interest accrued but not due on borrowings10.98
Total of other current financial liabilities873.33
Total current financial liabilities1,168.55
Other current liabilities
1Salaries Payable12.09
2TDS Payable9.11
3Capital creditors38.90
4Audit fees Payable8.38
5Other Provisions9.78
6Other Liabilities3.17
Total of other current liabilities81.43
Provisions, current0.00
Current tax liabilities (Net)118.04
Deferred government grants, Current
Total current liabilities1,368.02
3Liabilities directly associated with assets in disposal group classified as held for sale
4Regulatory deferral account credit balances and related deferred tax liability
Total liabilities9,820.29
Total equity and liabilites14,518.79
Disclosure of notes on assets and liabilities

Amount in (Lakhs)

Cash flow statement indirect
ParticularsYear ended (dd-mm-yyyy)
Date of start of reporting period01-04-2025
Date of end of reporting period31-03-2026
Whether results are audited or unauditedAudited
Nature of report standalone or consolidatedStandalone
Part IBlue color marked fields are non-mandatory.
1Statement of cash flows
Cash flows from used in operating activities
Profit before tax443.12
2Adjustments for reconcile profit (loss)
Adjustments for finance costs125.06
Adjustments for decrease (increase) in inventories155.08
Adjustments for decrease (increase) in trade receivables, current318.79
Adjustments for decrease (increase) in trade receivables, non-current0.00
Adjustments for decrease (increase) in other current assets33.10
Adjustments for decrease (increase) in other non-current assets7.08
Adjustments for other financial assets, non-current0.00
Adjustments for other financial assets, current0.00
Adjustments for other bank balances0.00
Adjustments for increase (decrease) in trade payables, current0.00
Adjustments for increase (decrease) in trade payables, non-current0.00
Adjustments for increase (decrease) in other current liabilities64.25
Adjustments for increase (decrease) in other non-current liabilities1,209.65
Adjustments for depreciation and amortisation expense170.51
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss0.00
Adjustments for provisions, current0.00
Adjustments for provisions, non-current0.00
Adjustments for other financial liabilities, current601.72
Adjustments for other financial liabilities, non-current0.00
Adjustments for unrealised foreign exchange losses gains24.10
Adjustments for dividend income1.58
Adjustments for interest income0.00
Adjustments for share-based payments0.00
Adjustments for fair value losses (gains)0.00
Adjustments for undistributed profits of associates0.00
Other adjustments for which cash effects are investing or financing cash flow0.00
Other adjustments to reconcile profit (loss)277.21
Other adjustments for non-cash items0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships0.00
Total adjustments for reconcile profit (loss)2,253.85
Net cash flows from (used in) operations2,696.97
Dividends received0.00
Interest paid0.00
Interest received0.00
Income taxes paid (refund)72.50
Other inflows (outflows) of cash1.78
Net cash flows from (used in) operating activities2,626.25
3Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses0.00
Cash flows used in obtaining control of subsidiaries or other businesses0.00
Other cash receipts from sales of equity or debt instruments of other entities0.00
Other cash payments to acquire equity or debt instruments of other entities0.00
Other cash receipts from sales of interests in joint ventures0.00
Other cash payments to acquire interests in joint ventures0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships0.00
Proceeds from sales of property, plant and equipment0.00
Purchase of property, plant and equipment217.71
Proceeds from sales of investment property0.00
Purchase of investment property0.00
Proceeds from sales of intangible assets0.00
Purchase of intangible assets0.00
Proceeds from sales of intangible assets under development0.00
Purchase of intangible assets under development0.00
Proceeds from sales of goodwill0.00
Purchase of goodwill0.00
Proceeds from biological assets other than bearer plants0.00
Purchase of biological assets other than bearer plants0.00
Proceeds from government grants0.00
Proceeds from sales of other long-term assets0.00
Purchase of other long-term assets0.00
Cash advances and loans made to other parties196.15
Cash receipts from repayment of advances and loans made to other parties0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts0.00
Dividends received1.58
Interest received15.40
Income taxes paid (refund)0.00
Other inflows (outflows) of cash2,322.82
Net cash flows from (used in) investing activities2,719.70
4Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries0.00
Payments from changes in ownership interests in subsidiaries0.00
Proceeds from issuing shares0.00
Proceeds from issuing other equity instruments0.00
Payments to acquire or redeem entity's shares0.00
Payments of other equity instruments0.00
Proceeds from exercise of stock options0.00
Proceeds from issuing debentures notes bonds etc0.00
Proceeds from borrowings192.03
Repayments of borrowings0.00
Payments of lease liabilities0.00
Dividends paid0.00
Interest paid0.00
Income taxes paid (refund)0.00
Other inflows (outflows) of cash126.31
Net cash flows from (used in) financing activities65.72
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes27.73
5Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents0.00
Net increase (decrease) in cash and cash equivalents27.73
Cash and cash equivalents cash flow statement at beginning of period28.62
Cash and cash equivalents cash flow statement at end of period0.89

Amount in (Lakhs)



Details of Impact of Audit Qualification
Whether results are audited or unauditedAudited
Declaration of unmodified opinion or statement on impact of audit qualificationDeclaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33(3)(d) of SEBI(LODR) Regulation, 2015:The company declares that its Statutory Auditor / s have issued an Audit Report with unmodified opinion for the period on Standalone resultsYes
Sr.NoAudit firm's nameWhether the firm holds a valid peer review certificate issued by Peer Review Board of ICAICertificate valid upto
1KY & CO. CHARTED ACCOUNTANTSNo

Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Sr. No.Details of the party (listed entity /subsidiary) entering into the transactionDetails of the counterpartyType of related party transactionDetails of other related party transactionValue of the related party transaction as approved by the audit committeeRemarks on approval by audit committeeValue of the related party transaction ratified by the audit committeeDate of Audit Committee Meeting where the ratification was approvedValue of transaction during the reporting periodIn case monies are due to either party as a result of the transactionIn case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investmentsDetails of the loans, inter-corporate deposits, advances or investments
NameNameRelationship of the counterparty with the listed entity or its subsidiaryOpening balanceClosing balanceNature of indebtedness (loan/ issuance of debt/ any other etc.)Details of other indebtednessCostTenureNature (loan/ advance/ intercorporate deposit/ investment)Interest Rate (%)TenureSecured/ unsecuredPurpose for which the funds will be utilised by the ultimate recipient of funds (endusage)Notes
1STARLITE GLOBAL ENTERPRISES INDIA LTDRAM GOPAL PATWARIDirectorAny other transactionRent37.80NA37.8035.3173.11
2STARLITE GLOBAL ENTERPRISES INDIA LTDSANJAY PATWARIManagerial PersonnelAny other transactionRent38.66NA38.6635.9474.60
3STARLITE GLOBAL ENTERPRISES INDIA LTDSANDEEP PATWARIShare HolderAny other transactionRent40.95NA40.9535.9476.89
4STARLITE GLOBAL ENTERPRISES INDIA LTDVEDANT PATWARIShare HolderAny other transactionRent5.99NA5.995.8511.84
5STARLITE GLOBAL ENTERPRISES INDIA LTDCHANDA PATWARIShare HolderAny other transactionRent5.94NA5.945.9411.88
6STARLITE GLOBAL ENTERPRISES INDIA LTDRAM GOPAL PATWARIDirectorAny other transactionRental Deposits Received8.13NA8.1310.8618.99
7STARLITE GLOBAL ENTERPRISES INDIA LTDSANJAY PATWARIManagerial PersonnelAny other transactionRental Deposits Received7.90NA7.9010.5418.44
8STARLITE GLOBAL ENTERPRISES INDIA LTDSANDEEP PATWARIManagerial PersonnelAny other transactionRental Deposits Received7.90NA7.9010.5418.44
9STARLITE GLOBAL ENTERPRISES INDIA LTDRAM GOPAL PATWARIDirectorAny other transactionRental Deposits Received6.61NA6.613.5510.16
10STARLITE GLOBAL ENTERPRISES INDIA LTDSANJAY PATWARIManagerial PersonnelAny other transactionRental Deposits Received6.41NA6.413.459.86
11STARLITE GLOBAL ENTERPRISES INDIA LTDSANDEEP PATWARIShare HolderAny other transactionRental Deposits Received6.41NA6.413.459.86
12STARLITE GLOBAL ENTERPRISES INDIA LTDSANJAY PATWARIManagerial PersonnelRemuneration12.00NA12.0012.0024.00
13STARLITE GLOBAL ENTERPRISES INDIA LTDRAM GOPAL PATWARIDirectorLoan59.21NA59.2119.6078.81
14STARLITE GLOBAL ENTERPRISES INDIA LTDSANJAY PATWARIManagerial PersonnelLoan74.44NA74.4431.12105.56
15STARLITE GLOBAL ENTERPRISES INDIA LTDSANDEEP PATWARIShare HolderLoan47.68NA47.6832.9880.66
16STARLITE GLOBAL ENTERPRISES INDIA LTDVEDIKA PATWARIShare HolderAny other transactionInterest Free Loan Repaid4.83NA4.830.004.83
17STARLITE GLOBAL ENTERPRISES INDIA LTDSTARLITE GLOBAL ENTERPRISES FZESubsidiaryInterest received9.71NA9.715.6915.40
18STARLITE GLOBAL ENTERPRISES INDIA LTDSTARLITE GLOBAL ENTERPRISES FZESubsidiaryAny other transactionProfit on Foreign Exchange15.88NA15.888.2224.10
19STARLITE GLOBAL ENTERPRISES INDIA LTDSTARLITE FASHION PVT LTDSubsidiaryInterest paid8.59NA8.599.4118.00
20STARLITE GLOBAL ENTERPRISES INDIA LTDSTARLITE FASHION PVT LTDSubsidiaryLoan7.60NA7.6015.968.36
21STARLITE GLOBAL ENTERPRISES INDIA LTDSTARLITE SPINTECH LTDAssociates CompanyInterest paid29.39NA29.390.0029.39
22STARLITE GLOBAL ENTERPRISES INDIA LTDSTARLITE SPINTECH LTDAssociates CompanyLoan975.20NA975.200.00975.20
23STARLITE GLOBAL ENTERPRISES INDIA LTDSTARLITE SPINTECH LTDAssociates CompanyLoan188.19NA188.19134.78322.97
24STARLITE GLOBAL ENTERPRISES INDIA LTDSTARLITE GLOBAL ENTERPRISES FZESubsidiaryLoan90.78NA90.78254.59345.37
25STARLITE GLOBAL ENTERPRISES INDIA LTDUDDHAV PATWARIShare HolderAny other transactionSALARY6.00NA6.006.0012.00
26STARLITE GLOBAL ENTERPRISES INDIA LTDVEDIKA PATWARIShare HolderAny other transactionRent3.27NA3.270.003.27
27STARLITE GLOBAL ENTERPRISES INDIA LTDSTARLITE SPINTECH LTDAssociates CompanySale of fixed assets1,251.00NA1,251.000.001,251.00
Total value of transaction during the reporting period2,956.47