Source Industries (India) Ltd — Interim / Quarterly Report 2025

Feb 12, 2025

SOURCE INDUSTRIES (INDIA) LIMITED

CIN: L45400TG1984PLC004777

Date: 12[th] February, 2025

To, Department of Corporate Services BSE LIMITED, Phiroze Jeejebhoy Towers, Dalal Street, Mumbai - 400 001

Dear Sir/Madam,

Sub: Integrated Filing (Financial) for the quarter and Nine Months ended December 31, 2024.

Ref - Scrip Code 521036

Pursuant to SEBI Circular No. SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated December 31, 2024, read with BSE Circular No. 20250102-4, We are herewith submitting the Integrated Filing (Financial) for the quarter and nine months ended December 31, 2024.

This is for your information and necessary records.

For SOURCE INDUSTRIES (INDIA) LIMITED

Navath Digitally signed by Navath Sudhakar Sudhakar Date: 2025.02.12 19:37:50 +05'30'

SUDHAKAR NAVATH Managing Director (DIN:06785232)

Registered Office: Flat No-301, DBN Padmavathi Arcade, 6-3-709/A/10/A, Punjagutta Officers Colony, Punjagutta, Hyderabad - 500 082, Telangana, INDIA. Phone No. 040 - 2335 2185 Email Id: sourceinvestors@gmail.com website: www.sourceindustriesindia.com

Source Industries (India) Limited

CIN: L45400TG1084PLC004777

Reg Address : Flat No-301, Dbn Padmavathi Arcade, 6-3-709/A/10/A Punjagutta Officers Colony, Punjagutta Hyderabad Telangana 500082 India

Statement of Unaudited Financial Results for the Quarter and Nine months ended December 31st, 2024

1 2 3 4 5 6 7 8 9 10 11 12 Sl.No	Income Income from operations (net) Other Income Total Income (1+2) Expenses a) Cost of material consumed b) Purchase of Stock in trade c)Changes in inventories d) Employee benefit expenses e) Finance Cost f) Depreciation g) Other expenses Total Expenses Profit Before Tax (3-4) Tax Expense a)Current tax b)Deferred tax Total Tax Expense Net Profit For The Period Other Comprehensive Losses /Income A (i) Items that will not be reclassified to profit or loss (ii) Income tax relating to items that will not be reclassified to profit or loss B (i) Items that will be reclassified to profit or loss (ii) Income tax relating to items that will be reclassified to profit or loss Total other comprehensive income. net of tax Total Comprehensive Income Paid up equity share capital (Face Value : 10 per share) Total Other Equity Earnings per share (In ₹) a) Basic b) Diluted Particulars	(All amounts in Lakhs unless otherwise specified) Year ended 31-12-24 30-09-24 31-12-23 31-12-24 31-12-23 31-03-24 Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1.03 0.98 1.70 3.11 4.91 6.57 - - - - - - 1.03 0.98 1.70 3.11 4.91 6.57 - - - - - - - - - - - - - - - - - - 1.23 1.23 1.14 3.49 3.42 4.56 0.00 0.00 - 0.00 - 0.01 - - - - - - 2.29 2.24 2.49 5.98 14.85 16.56 3.52 3.47 3.63 9.48 18.27 21.13 (2.49) (2.49) (1.93) (6.36) (13.36) (14.55) - - - - - - - - - - - - - - (2.49) (2.49) (1.93) (6.36) (13.36) (14.55) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (2.49) (2.49) (1.93) (6.36) (13.36) (14.55) 1,140.31 1,140.31 1,140.31 1,140.31 1,140.31 1,140.31 (711.09) (0.02) (0.02) (0.02) (0.06) (0.12) (0.13) (0.02) (0.02) (0.02) (0.06) (0.12) (0.13) Quarter ended Nine Months Ended

Notes:

1. The above financial statements are prepared in accordance with the Indian Accounting Standards (Ind- AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016.

2. The above Unaudited Financial Results have been Reviewed by the audit committee are considered and approved by the Board of Directors at its meeting held on 12th February 2025

3. 3.The Company operates in a single segment and the results pertain to a single segment.

4. 4.The Ind- AS financial results are reviewed by the statutory auditors of the company as per Regulation 33 SEBI (Listing obligations and disclosure) Regulations, 2015.

5. 5.The results for the quarter ended 31st December ,2024 are also available on Bombay stock Exchange website, and on the company's website www.sourceindustriesindia.com.

6. 6.No material adjustments were made in the results for the current quarter/year which pertain lo earlier periods/year. Hence, the figures have not been regrouped or reclassified.

Date: 12th February 2025 Place: Hyderabad

For Source Industries (India) Limited

Navath Digitally signed by Navath Sudhakar Sudhakar Date: 2025.02.12 19:38:11 +05'30'

Sudhakar Navath Chairman and Managing Director DIN: 06785232

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CA IND I A
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M.N. KA SOCIATES O 8t. AS Chartered Accountants

Independent Auditor's Review Report on the Quarter and Nine Months Ended Unaudited Financial Results of Source Industries (India) Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (as amended)

Review Report to

To the Board of Directors of Source Industries (India) Limited

1. We have reviewed the accompanying Statement of Unaudited Financial Results of Source Industries (India) Limited ("the Company"), for the quarter and nine months ended December 31, 2024 ("the Statement"), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations").

2. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review.

3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity', issued by the Institute of Chartered Accountants of India (ICAI). A review of interim financial information consists of making inquiries, primarily of the Company's personnel responsible for financial and accounting matters and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement.

Place: Hyderabad Date: 12-02-2025

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For MN Rao & As ociates
Chartered Accountants
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Flat No.303, Plot No.135, Prabha Mansion, Kalyan Nagar Phase l, HYDERABAD - 500 038. Ph: 040 - 2354 4985 E-Mail: mnraoandassociates@gmail.com

SOURCE INDUSTRIES (INDIA) LIMITED

CIN: L45400TG1984PLC004777

B. STATEMENT ON DEVIATION OR VARIATION FOR PROCEEDS OF PUBLIC ISSUE, RIGHTS ISSUE, PREFERENTIAL ISSUE, QUALIFIED INSTITUTIONS PLACEMENT ETC . – Not Applicable

C. FORMAT FOR DISCLOSING OUTSTANDING DEFAULT ON LOANS AND DEBT SECURITIES – Not Applicable.

D. FORMAT FOR DISCLOSURE OF RELATED PARTY TRANSACTIONS (applicable only for half-yearly filings i.e., 2nd and 4th quarter) – Not Applicable.

E. STATEMENT ON IMPACT OF AUDIT QUALIFICATIONS (FOR AUDIT REPORT WITH MODIFIED OPINION) SUBMITTED ALONG WITH ANNUAL AUDITED FINANCIAL RESULTS (Standalone and Consolidated separately) (applicable only for Annual Filing i.e., 4th quarter) - Not Applicable

Navath Digitally signed by Navath Sudhakar Sudhakar Date: 2025.02.12 19:38:28 +05'30'

Registered Office: Flat No-301, DBN Padmavathi Arcade, 6-3-709/A/10/A, Punjagutta Officers Colony, Punjagutta, Hyderabad - 500 082, Telangana, INDIA. Phone No. 040 - 2335 2185 Email Id: sourceinvestors@gmail.com website: www.sourceindustriesindia.com