Interim report
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SIGNATUREGLOBAL (INDIA) LIMITED CIN: L70100DL2000PLC104787 Regd. Off : 13TH FLOOR DR. GOPAL DAS BHAWAN, 28 BARAKHAMBA ROAD, CONNAUGHT PLACE, NEW DELHI- 110001 Phone: 011-49281700 Corp. Off. : UNIT NO.101,GROUND FLOOR, TOWER-A, SIGNATURE TOWER, SOUTH CITY-1 GURUGRAM HR- 122001Phone: 0124-4398011 E-mail: compliance@signatureglobal.in, Website: www.signatureglobal.in Date: 7th November, 2025 The Manager BSE Limited Corporate Relationship Department, 1st Floor, New Trading Ring, Rotunda Building Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai 400 001 Scrip Code : 543990 Debt Segment: Scrip Code-977218 The Manager National Stock Exchange of India Limited Listing Department Exchange Plaza 5th Floor, Plot no C/1, G Block Bandra Kurla Complex Bandra (E), Mumbai – 400 051 Symbol : SIGNATURE Subject: Outcome of Board Meeting pursuant to Regulation 30 and 51 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations) Dear Sir/ Madam, This is to inform that the Board of Directors of the Company in its meeting held today i.e. 7th November, 2025, considered and approved the Unaudited Financial Results (both Consolidated and Standalone) of the Company for the quarter and half year ended on 30th September, 2025. A signed copy of the Unaudited Financial Results (both Consolidated and Standalone) of the Company for the quarter and half year ended on 30th September, 2025 along with Limited Review Reports thereon issued by the Statutory Auditors of the Company, are enclosed herewith as Annexure - I. Disclosure pursuant to Regulation 52(7), 52(7A), 54 and 56 of the Listing Regulations, are not applicable for the quarter and half year ended on 30th September, 2025, since the Non-Convertible Debentures of the Company were listed after the end of September, 2025 quarter. The meeting of Board of Directors commenced at 14:45 Hours and concluded at 16:34 Hours. Kindly take the above information on your record. Thanking You, For SIGNATUREGLOBAL (INDIA) LIMITED (M R BOTHRA) COMPANY SECRETARY Encl: A/a
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Signatureglobal (Indla) Limited Registered Office: 13th Floar, Dr. Gopal Das Bhawan, 28, Barakhamba Rosd, Connaught Place, New Delhi-110001 CIN No.: L70100DL2000FLC 104787, Website : www.signatureglobal.in Annonyre - ) Statement of U'naudited Consolidated Financlal Results for the quarter and six months period ended 30 September 2028 (Rs. In milllon unless otherwise stated) Quarter ended Stx months period ended Year ended 8 No. Particulars 30 Septernber 2025| 30 June 2025 | ¥ s;';;‘:“' 30 September 2025 *° s':;""" 31 March 2025 (Unaudited) | (Unaudited) | @ Cnn | (Unaudited) (Unsuditeay | (A0l T [Tacome Revenue from operations 338492 8,656.69 749288 12,041.61 11499.02 24,980.20 Other income 340.21 32683 28138 667.04 555.07 1,399.70 Total income 372813 3.983.52 777426 12,708.65 12,084.09 2637990 2 Expenses Cost of revenue 2364.46 6673.30 634321 9,037.76 945178 19,061.88 Purchases of stock-in<rade 339 7582 077 1091 204 .76 Employee benefits expense 678.01 681.83 395.61 1,359.84 71832 171531 Finance costs 13472 12881 169.17 26053 243.67 51486 Depreciation and amortization expense 7769 75.54 . 6797 15323 119.66 27383 Impairment of goodwill 005 039 019 044 091 406 Impairment losses on financial assets 116 o1l 018 127 165 176 Other expenses 1.081.64 961.70 868.93 204334 1.455.10 3.749.72 Total expenses 434112 8.52620 784603 12,867.32 11,993.13 28329.18 3| (Lossyprofit before tax (1-2) (615.59) 5732 LT (158.67) §0.96 1050.72 4 |Taxespense Current tax expenses 2952 16353 17158 193.05 30105 467.88 Tax adjustments related to earlier years - - 584 584 (1758 Deferred tax credit (176.90) (50.56) 290.71 (22748 (355.41 (411.67) Total tax (creditY/expense (14738 112.97 (11329 (34.41) (48.52) 3863 5 |Netloss/ profit for the period / year 34 (468.61] 34438 15 (124.26) 109.48 1,012.09 6 |Other comprehenaive income Ttems that will not be reclassifled to staterment of profit and loss Remeasurement gain/(loss) on defined benefit plans 363 (6.23) (1.14) (2.60) (11.93 (13,56 Incame-tax effect (0.92) 1.58 193 140 304 353 Total other comprehensive income 271 (465 079 1,94 (8.89) (10.03) 7 | Total comprehensive (loss)income for the period / (465.90) 339.70 231 (126.20) 100,59 1,002.06 year (5+6) {Loas)/profit after tax attributable to: Owners of the Holding Company (468.61) 344.19 4107 (124.42) 108.72 101083 Non-controlling interests - 016 045 016 076 126 Other comprehensive tncome attributable fo: Owners of the Holding Company 27 (465 079 (1.94) (8.89) (10,09 Non-controlling interests - - - - - Total comprehensive Income attributable to: Owners of the Holding Company (465.90 339.54 4186 (12636 9983 1,000.80 Non-contralling interests - 0.16 045 0.16 0.76 126 8 | Paid-up equity share capital (face value of Rs. | per 14051 14051 14051 14051 14051 14051 share, 9 Reserves (other equity) 712683 10 [Earnings/(loss) per equity share (face value of Rs. 1 each) (quarterty and half yearly figures are not annualised) Basic (Rs. per share) (3.34) 245 029 (089 077 719 Diluted (Rs. per share) (3.34) 245 0,29 (0.89) 0.77 7.19 See accompanying notes to the consolldated unavdited financial resuls. Wee s
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Siguaturcglabal (ndia) Limited Registered Office: 13th Floor, Dr. Gopal Das Bhawan, 28. Barakhamba. Road, Connaught Place, New Delhi-110001 CIN No.: L70180DL2000PLC 104787, Website www.signatureglobal.in Statement of Unaudited Consolidated Assets and Liabilities (Rs, in million unless otherwise stated Asat Asat 30 September 2025 31 March 2025 Unaudited Audited ASSETS Non-curreat assets Propenty, plant and squipment 83184 851.26 Capital work in-progress 4.00 Right of use assets 24292 25570 Investment property 313.08 Goodwill 2451 2495 Other intangible assets 8.66 1172 Financial assets Investments 0.72 0.72 Other financial assets 541.61 442,09 Deferred tax asset (net) 2,323.20 211672 Non-current tax assets (net) 1,018.87 698.13 Other non-current assets 156.88 166.11 514921 4 884.48 Current nssets. Inventories 104,790.52 92.797.14 Financial assets ‘Trade receivables 529.70 644.30 Cash and cash equivalents 1392233 1297532 Bank balances other than cash and cash equivalents 2,038.44 200294 Loans 2,039.47 1.460.51 Other-financial assets 519.38 636.01 Current tax assets (net) 287.22 Other current assets 16 446.92 12.972.38 140286.76 123.775.82 Assets classified as held for sale (refer note 3) 300.00 - TOTAL ASSETS 1€ 73897 128 660.30 EQUITY AND LIABILITIES Equity Equity share capital 140.51 140.51 Other equity 7.128.70 7.126.83 Equity attributable to owners of Holding Company 7.269.21 7,267.34 Non-controlling interests - 29.06 Total equity 7269.21 7.:96.40 Liabilitles Non current liabilities Financial liabilities Borrowings 15,575.39 15,454.06 Lease liabilities 233.17 234.16 Provisions 436.22 355.86 k24478 1s 044.08 Current liabilities Financial liabilities Borrowings 10,041.50 8.206.20 Lease liabilities 41.89 47.41 Trade payables {a) total outstanding dues of micro enterprises and small enterprises 1,62095 (b) total outstanding dues of creditors other than micro enterprises and small enterprises 2974234 Other financial liabilities 1571.79 Other current liabilities 79.127.26 Provisions 2625 Current tox liabilitics (nct) 12217198 Liabilities directly associated with the assets classified as held for sale (refer note 3) 50.00 - | TOTAL EQUITY AND LIABILTTIES g Nee- P % SIGNED FOR 21 IDENTIFICATION Z &/ PURPOSES ONLY . 7 T
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Signatureglobal (India) Limited Registered Ofice: 13th Floor, Dr. Gopel Das Bhawan, 28, Barakhamba Road, Connaught Place, New Delhi-110001 CIN No.: L70100DL200CPLC 104787, Website : www.signatureglobal.in Statement of Unaudited Consolidated Cash Flows for six months period ended 30 September 2025 (H:_in million unless otherwise stated, Particalars St months perlod | Six months period ended ended 30 So, tember 2024 Casndited A. Cash flows from operating actlvities (Los)iprofit before tax 6096 Adjustments for : Depreciation and amortization expense 11966 Finance costs 2367 Interest income (424.37) (2050 Profit on sale of property, lant and equipment (net) (72.90) (764 Employee benefit expense 127.30 Loss on forcign exchange fluctuations 034 043 Loss on remeasurement of financial instruments (52.40) (1791 Provision no longer required, writien back (16.05) (737) Impaitment of goodwill on consolidation 044 091 Loss on modification of financial instruments 12267 . Loss on fir valustion of asset held for sale 1218 Impairment losses on financial assets 127 165 Operating loss befare working capital changes (%5 @614 Working capital adjustments Trade receivables 11460 (180,19 Other norv<urrent assets 923 (2999 Other financial assets 10047 (6759 Other current assets (3458.49) (1,587.08) Inventories (8205.07) (11217.70) Trade payables 581659 32027 Other libiliies 667102 1290034 4970 l6236 85.42 7078 Caah flows from aperating actvities T102.04 323706 Taes paid (nct of refunds) (3052 (293,87 Net cash flows from operating activitis (A) 797.97 294,19 B. Cash flows from investing activities Purchase of property, plant and equipment, capital work in progress, intangible assets and fnvestment (12678 (23734 property including cupital creditors and advances (net) Proceeds ftom sale ofproperty. plant and equipment 8995 20 Advance received fo sale of investrent property 50.00 10000 Loans given (96735 (2000 Loans received back 45311 18390 Acquisition of subsidiry company (2823 Investment i long term bank deposits 9620 @163 Proceeds from long term bank deposits 1583 18599 Movement in shortterm banik deposits net) (852 B17.14 Interet received 35952 37804 Net cash used In investlng activities (B) T288.67) (33068, C. Cash flows from financing activities Net repayments of shor term borrowings (1,035.82) (386,66 Proceeds from long term borrowings 7967.11 843988 Repayments of long term borrowings 493456 (4455.19 Payment of principal portion oflease liabilties (26.08) 2302 Payment of nterest on lease liabliies (1921) (13.18) Finance costs paid 151353 (144438 Net cash flows from finsacing activiies (C) 3791 T 11748 Net increase in cash and cash equivalents (A+B+C) 94701 472199 Cash and cash equivlents x begianing of the period 1297532 610526 Cash and cash equivalents at end of the period 13922.33 1082728 Cash and cash equivalents at end of the period Balances with banks 647504 270587 Cash on hand 1578 1638 Fixed d@muwnnmslml(w@ iy ot e ;mé.‘oa months .f/’\g_\(% ( 1;::;.'; 1: ::.s’.t;: Note: The above statement £ sh flows has b & pared under the “Indire Cash Flows. " P 5 SIGNE[ FQ) B4 IDENTIFICATNG TED ACCOS PURPOSES OND
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Signaturegiobal (India) Linited Registered Office: 13th Floor. Dr. Gopal Das Bhawan, 28, Barakhamba Road. Connaught Place. New Delhi-110001 CIN No.: L70100DL2000PLC'104787. Website : www.signatureglobalin ‘Statement of Uinaudited Coasolidated Financlal Results for the quarter and six months period ended 30 September 2025 Notes: m Q) @ “ In terms of Regulation 33 of tho SEBI (Listing Obligations and Disclosure Requirements) Reguletions. 2015 (as amended). this Statoment of Unaudited Consolidated Financial Results for the quarter and six months period ended 30 September 2025 ("Unaudited Consolidated Financial Results") of Signatureglobal (India) Limited (the Holding Company'" o the *Company*) and its subsidiaries (the Company along with subsidiaries together referred o as *the Group") has been reviewed by the Audit Committee and approved by the Board of Direstars a their respectve meetings hald on 7 November 2025 and have bee subjec 1o a Himted review by the staturory suditors of the Company. The Unaudited Consolidated Finaneisl Results, for the quarter and six months period ended 30 September 2025 have bean prepared in accordanco with the recognition and messurement princples of Indian Accounting Standards 34, nterim Financial Reportng (1nd AS - 341, prescribed under Secton 133 of the Companies Act. 2015 (the Act) and. other accounting principles gonerally accepted in India and is in compliance with the presentation and disclosure requirement of SEGT (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). During the querter ended 30 September 2025, the Group's management decicded to scl its investment property in NCR region, for which the Group has received an sdvance of Re. 50.00 million. In acsordance with the Indian Accounting Standard (Tnd AS) 105. the Group has reelassified such property under “asset classified as held for sale’ and consequently, the advance recelved hs boen presened under “liabilites direcly associsted with the assets clasifid 53 held for sale in the Statument of Consolidated Unaudited Assets end Liabiltes, The Graup has aiso eecorded loss on fuit valuatio of asset held for sale in the Statement of Unaudited Consolidated Financial Resuls for the quarter and six months period ended 30 September 2025 against the said property. Consolidated segment wise revenue, results, segment asaets and liabilities Based on the ‘management approach as defined in Ind AS 108~ Operating Segments, the Chief Operating Decision Maker (CODM) ovalutes the Group's performance and ellocates resaurces bascd on an analysis of various pectormance indicators by business segments, Accordingly, nfortation has beon presented along these business segmonts viz, real stats, non-banking finance company (NBFC) and others, which comprises of reventie from construction contracts, busivets support services and sale of traded goods. Detzils of consolidated segment wise revenue, results, scgment ssets and liabilicis are given below: (Rs. In million) [ = — I Quarter ended ‘ Six moaths < riod ended Year ended | 30 September 30 September | 30 September | 30 Septecmber Particalars 205 i:,::rd::)’ 204 205 w2y | M xw’ ‘ (Unaudited) (Unaudited) | (Cnaudited) | (Unandited) T |Segment revenue | Real estate 324683 7.188.78 1296841 11,079.68 2432363 NBFC 2866 1896 49.36 ‘ 34.10 74.19 Others 243499 272607 472123 | 4.961.85 | 994635 Total 571048 993381 17,739.00 16,075.63 3434417 Leas: Inter segment revenues | 32536] 337183 244093 569739 457661, 9.363.97, | Netrevenue from o erations [ 3892 5.686.69 7.192.88 1204161 11,499.02 2498020 | O | Segment results Real estate 70155 151838 1,09249 221993 1.943.67 433996 NBFC 28.66 2070 1896 49.36 .10 74.19 Others 1651 | 1283 3745 2934 6643 130.57 Profit before other adjustments T46.72 185191 1,148.90 2.298.63 2,04520 454472 Less: Employee benefit expenses (67801 (681.83) (39561) (1,359.84) (713.32) (171531 Less: Finance cost (13472 (12581 (169.17) (260.53) (243.67) (514.86) Less: Other unallocable expenditure (890.19) (613.78) 93727 (150397) (1,577.32) (2.663.53 Add: Unallocable finance and otter income | 340.21 32683 | 28138 667.04 555.07 1399.70 | Loss)/pyroflt before tax (61599 45732 7L (1586°) 60.96 1,080.72 T | Segment assets Real estate 13082905 122,788.70 8431665 | 13082905 8431665 11779124 NBFC 1,106.24 689,36 s7.1 1,106.24 573.11 66138 Others 27648 402.26 44971 27648 | 449.71 42234 13221177 123880.32 8533947 13221177 85,339.47 118,880,956 Unallocated corporate assets L 135 12,675.85 19,576.49 1352421 1957649 977934 ‘Total aasets = 1673598 LSSGIT| 19189 14873598 104.91596) 12866030 IV | Segment liabilities ' Real estate 11348279 104,842.20 T34 | 11348279 73,491.69 9837075 NBFC 57.54 57.89 st 57.54 E2 56,90 Others | 49.25 46.04 4978 4925 49.78 4191 11358958 | 10494613 7359858 | 11358958 7359858 98,478.56 Unallocated corporate liabilities Y AT 2395890 2492245 2487718 2492245 | Total abilities L 13846676 12890503 N 82L03| 13846676 9 52103 Wer
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Signatureglobal (Indin) Limited Registered Office: |3th Floor, Dr. Gopal Das Bharwan, 28, Barakhamiba Road, Cannaught Flace, New Delhi-110001 CIN No.: L70100DL2000PLC104787, Website : Wwwiw.signatureglobal.in Statement of Unaudited Consoidated Fianncial Resnite for the quarter and six months periad ended 30 Septeraber 2025 5) The Board of Ditectors of the Holding Company st their meeting held on 25 June 2025, (6 The subsidiay company- Signatureglobal Busincss Pak Liited (SBPL). hod carler executed oollaboration ageement fo lnd at Sohn, District Gurugram, for development of projects. During the current quarter. SBPL has exceuted sale decds with the same land owner for purchase of total and arca admeasuring 33.47 acres (including the colléborsed iand) that has development polential of approxiately 1.76 millions square feet and the earlier cllaboraton agreement stands feminoted. () Previous periodsiyear's figures have been regroupedreclassified wherever necessary o confimn with the ouremt period/year figwes. The impact of such teclassification/regrouping is not material to the consolidated financial results, For and on behalf on Board of Directors Signatureglobsl (India) Limited Place: Gurugram Date: 7 November 2025 Managing Director DIN: 00203856 Na— w
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Walker Chandiok & Co LLP Walker Chandlok & Co LLP 216t Floor, DLF Square Jacaranda Marg, DLF Phase I, Gurugram - 122 002 Haryana, India T+91 124 462 8099 F 491124 462 8001 Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financlal Results and Year to Date Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Signatureglobal (Indla) Limited 1. Wa have reviswed the accompanying statement of unaudited consolidated financial resuits (‘the Statement') of Signatureglobal (india) Limited (‘the Holding Company’) and its subsidiaries (the Holding Company and its subsidiaries together referred to as ‘the Group’), (refer Annexure 1 for the list of subsidiaries included in the Stetement) for the quarter ended 30 Saptember 2025 and the congolidated year to date results for the period 1 April 2025 fo 30 September 2025, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) ('Listing Regulations’). Thie Statement, which is the responsibility of the Holding Company’s management and approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (‘Ind AS 34’), prescribed under section 133 of the Companies Act, 2013 (‘the Act), and other accounting principles generally accepted in India and Is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 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 Instituta of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons 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 the Standards on Auditing specified under section 143(10) of the Act, 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. We also performed procedures in accordance with the circular issued by the SEB! under Regulation 33 (8) of the Listing Regulations, to the extent applicable. WalkrChardl CoLLP s labilty with dertifcation ‘Oftcns n Ahmscabed, Bangah, Chutndigerh, Chernal, Dehrachn, Gos, Gurugram, Hyderabad, Koch, Kok s, Mumbel, ) nunurMc-m &nd has hs regisiared Now Deh, Nokda and Pune offos at L41, Cannaught Circus, Outer Circla, New Delfi, 110001, india
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Walker Chandiok & Co LLP Independent Audltor's Review Report on Consolidated Unaudited Quarterly FInanclal Results and Year to Date Results of the Company pursuant to Regulation 33 of Listing Regulationa (cont'd) 4. Based on our review conducted and procedures performed as stated in paragraph 3 above and upon consideration of the review reports of the other auditors referred to in paragraph 5 below, 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 Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. We did not review the interim financial results of 9 subsidiaries included in the Statement, whose financial information reflects total assets of Rs. 40,938.38 million as at 30 September 2025, and total revenues of Rs. 1,879.06 million and Rs. 3,813.69 million, total net profit after tax of Rs. 81.54 million and Rs. 381.04 million, total comprehensive income of Rs. 80.96 million and Rs. 380.47 million, for the quarter and year-to-date period ended on 30 September 2025, respectively, and cash flows (net) of Rs. (672.60) million for the period ended 30 September 2025, as considered in the Statement. These interim financial results have been reviewed by other auditors whose review reports have bean furnished to us by the management, and our conclusion in so far as it relates to the amounts and disclosures included in respect of these subsidiaries is based solely on the review reports of such other auditors and the procedures performed by us as stated in paragraph 3 above. QOur conclusion is not modified in respect of this matter with respect to our reliance on the work done by and the reports of the other auditors. For Walker Chandiok & Co LLP Chartered Accountants Flrm Raglslretnn No 001076N/N500013 - o Partner Membership No. 503843 UDIN: 25503348 BMLETY D8k Place: Gurugram Date: 7 November 2025 Chartersd Accountants
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Walker Chandiok &Co LLP Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financlal Results and Year to Date Results of the Company pursuant to Reguiation 33 of Listing Regulations {cont'd) Annexure 1 List of entitles Included In the Statement Holding Company 1. Signatureglobal (Indla) Limited Subslidlary Companles: 2. Signature Builders Limlted (formerly known as Signature Builders Private Limited) 3. Signatureglobal Developers Limited (formerly known as Signatureglobal Developers Private Limited) 4. JMK Holdings Limited (formerly known as JMK Holdings Private Limited) 5. Slgnature Infrabuild Limited (formerly known as Signature Infrabuild Private Limited) 6. Fantabulous Town Developers Limited (formerly known as Fantabulous Town Developers Private Limited) 7. Maa-Vaishno Net Tech Limited (formerly known as Maa-Vaishno Net Tech Private Limited) 8. Indeed Fincap Private Limited 9. Stemal Buildcon Limited (formerly known s Stemal Buildcon Private Limited) 10. Forever Buildtech Limited (formerly known as Foraver Buildtech Private Limited) 11. Rose Bullding Solutions Limited (formerly known s Rose Building Solutions Private Limited) 12. Signatureglobal Homes Limited (formerly known as Signaturegiobal Homes Private Limited) 13. Signatureglobal Business Park Limited (formerly known as Signatureglobal Business Park Private Limited) 14. Gurugram Commercity Limited (formerly known as Gurugram Commercity Private Limited) wi Chartered Accountants
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Signatureglobal (India) Limited Registered Office: 13th Floor, Dr. Gopal Das Bhawan, 28, Barakhamba Road. Connaught Place, New Delhi-110001 CIN No.: L70100DL2000PLC104787, Website : www.signatureglobal.in Statement of Unaudited Standalone Financial Results for the quarter and six months period ended 30 September 2025 (Rs. in million unless otherwise stated) Quarter ended Six months period ended Year ended S No. Particulars SUSeptember [y oz | 90 Seplember | 30 September | 30 September | 1\ 2025 (Unaudited) 2024 2025 2024 (Audited) (Ui ted Wnaudited | (Unandited) | (Uauydited 1 Income Revenue from operations 2.587.86 3,654.28 4,534.10 6,242,14 6,749.37 18,252.47 Other income 52475 368.33 377.68 893.08 730.87 1.629.57 Total income 3,112,61 4.022.61 4,911.78 73522 7,480.24 19,882.04 2 |Expenses Cost of revenue 1.947.02 2,414.50 3.944.84 4,361.52 5.847.99 14,283.28 Purchases of stock-in-trade 1.00 153 077 2.53 204 445 Employee benefits expense 536,48 555.71 28347 1.092.1% 51536 1.359.76 Finance costs 443,65 39772 417.23 84137 746.50 1.574.33 Depreciation and amortization expense 54.99 5244 5224 107.43 98.33 209.12 Impairment losses on financial assets 105 4.05 870 510 1550 50.75 Other expenses 486.33 417.12 350.20 903.45 533.98 1.777.43 Total expenses 3,470.52 3,843.07 5,057.48 7.313.59 7,759.70 19,289.12 3 (Loss)profit before tax (1-2) (357.91) 179.5¢ (145.67) {178.37) (279.46)] 622.92 4 Tax expense Current tax expenses - - - - ‘Tax adjustments related to carlicr years - - - - (24.56) Deferred tax (credit)/expense (92.75; 4931 (105.47) (43.44) (105.47)| 22.11 Tofal tax (ereditexpense (92.75) 4931 (105.47) (43.44) (105.47) (2.45) 5| Net (loss)/profit for the period / year (3-4) (265.16) 130.23 (40.20)| (134.93) (173.99) 62537 6 |Other comprehensive income Items that will not be reclassified to statement of profit and loss Remcasurement gain/(loss) on defined benefit plans 4.79 {4.79) 033 - (6.46) (6.51 Income-tax effect (L.21 121 1.63 - 1.63 1.64 Total other comprehensive income 3.58 (3.58) 1.9 - (4.83) 4.87) 7 | Total comprehensive (lossyineome for tee period / (261.58) 126.68 38.24) (13193 (178.82) 620.50 year (5+6) 8 Paid-up equity share capital (face value of Rs. 1 per 140.51 140.51 140.51 140.51 140.51 140.51 share} 9 Reserves (other equity) 9,152.67 10 [(Loss)/earnings per equity share (face value of Rs. 1 each) (quarterly and half yearly figures are nof annualised) (Rs. per share) (1.89) 0.93 0.29)) (0.96) (1.24) 445 Diluted (Rs. per share) (1.89) 0.93 {0.29) (0.96), (1.24) 445 See accompanying notes to the standalone unaudited financial results. (This space has been intentionally left blank) New e
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Signaturegiobal (Indin) Limited Registered Office: 13th Floor, Dr. Gopal Das Bhawun, 28, Barakhamba. Roed, Connaught Place, New Delhi-110001 CIN No.: L70100DL2000PLC104787, Website : www.signatureglobal.in Statement of Unaudited Standalonc Assets and Lisbilities (Rs._In miltion unless otherwise statod Asat Avat 30 September 2028 31 March 2028 Unandited Andited ASSETS Nox-current assets Property, plant and equipment 488.69 492.67 Capital work in-progress R 400 Right of use assets 24253 25035 Investment property - 313.08 Intangible assets 8.53 11.59 | Financial essets Investments 3,129.20 3,085.54 Other financial assets 300.91 210.20 [ Deferred tax asset (net) 620.14 576.70 Income-tax assets (net) 479.82 319.14 |Other non-current assets 92.51 124.69 516233 518796 Curreat misets | Inventoriea 3551698 26,263.35 Financial assets ‘Trade receivables 3,856.37 4,033.79 Cash and cash equivalents 444543 3,765.57 Bank balances other than cash and cash equivalents 802,99 564.78 Loans 11,484.14 8,626.50 Other financial assets B25.65 490.04 |Current tax assets (net) - 28122 Other current assets 544130 4,035.05 6217286 4 066.30 Asset classified as held for sale (refer note 4) 300.00 - TOTAL ASSETS 45.035.19 $1.45426 EQUITY AND LIABILITIES Equity Equity share capital 14051 Other equity 9,145.03 Total equity 9,:85.54 Linbtltties Non enrrent linbilities Financial liabilities Bormrowings 10,994.67 10,032.71 Lease Lisbilities 23317 234.16 Provisions 248.63 215.84 1147647 10452.71 Current linbilities Financial lsbilitics Borrowings 10,214.10 6,055.55 Lease liabil 41.89 4422 Trade payables (o) total outstanding dues of micro enterprises and small enterpriscs 716.10 56439 (b total outstanding dues of creditors ofher than micro enterprises and small enterprises 20,581.91 13,269.36 Other financial Habilities 383.75 353.69 Other current linbilitics 15,270.48 13,380.35 Provisions 14.95 10.81 i 33,6787 | Lisbilities directly associated with the asset elassificd as held for sale (refer note 4) | TOTAL EQUITY AND LIABILITIES Newr w6
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Signaturegiobsl (Tndts) Limited Registered Office: 13th Floor, Dr. Gopal Das Bhawan, 28, Barakhiamba Road, Cornsught Place, New Delhi-110001 CIN No.: L70100DL2000PLC104787, Website : www.signaturegiobal.in Statement of Unaudited Staudalone Cash Flows for six months period ended 30 Soptember 2028 Cash on hand Fixed deposita with original maturity of less then 3 months {Rs_In million unless otherwise stated) Sixmonths perlod | Six months period Partientars ended ended 305cptember2028 | 30Scpicmber 2024 Unaudited Unaudited A. Cash flows from operating activities Law before tex (a7837) 279.46) Adjustments for 1 Deprociation and smortization expense: 10743 9833 Finance costs 84137 746.50 Interest income (694.06) (694.87) Profit on sale of property, plant and equipment (net) (1223 (653 Employee benefit expenses 1187 - Provisions/advances nio longer required, written back ©31) - Loss on foreign exchang fluctuations (net) 034 0.38 Modification gain on finsncial instrument (92.40) a1.17) Impairatent losses on Snancial assets 510 15.50 Provision for intpairment of ivestment property 12.18 - Operating profiti(loss) before working capital changes 09N Wi32) ‘Working capital adjustments Trade receivables 17252 (807.69) Other non-curront ssscts 3218 (32.82) Other financial asses (346.35) (@35227) Other current asacts (1,405.94) (809.88 Inventories (3,664.03 187.68 Trade payables 2,308.17 67210 Other cumrent Nabilities 1919.16 98254 Other financial labilitics (6743 96,60 Provisions 1633 4.7 Cash used in operating activides (15433) Taxes paid 12654 5347 Net cash used In operating activiles (A) ®253) (00.36) B. Cash flows from tnvesting activities Purchase of property, plemt and equipment, capita] work in progress, intangible mssets gnd investment (104.84) 13.96) property including eapital creditors and advances (nef) Proceds from sale of property, plant snd equipment 100.61 1894 Advanoe received for sale of investment property 5000 10000 Loans given (333038 (6.682.78) Loans received back 770,68 472862 Tnvestroent made @823 (347.50) Investment in long term bank deposits (9620 (1325) Prooseds from long ferm bank deposits 1195 6072 Movement in short term bank depoits (net) @33.94 12873 Intereat received 39109 177.1 Net cash used in Investing activities () 10933, @200.83)| C. Cash flows from finaacing activities Net procecds/(repayments) of short term bomowings 1,988.30 703,64 Procesds from long tertn borrowings 7967.11 701930 Repayment of long term borrowings (4,790.58) (3.792.13) Payment of principal portion of lease lisbilities (2252) (20.75) Payment of interest on lease Linbiities (19.10) (13.01 Finance costs paid 1,131.19) 101578 Net cashs flows from finaacing activities (C) 399162 188127 Net incresse in cash and cash equivalents (A+8+C) 67986 579.58 Cash and cash equivalents at beginning of the period 3,765.57 2,286.02 Cazh and cash equivalents at end of the period 244543 286560 Cash and cash equivalents st end of the perlod Balances with benks 282795 Note: The sbovo statoment of cash flows hes boon prepared under fhe Wes Cash Flows,
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Notes: m )] [b] “ ® ® Place: Gurugram Ravl Aggarwal Date: 7 November 2025 'Mannging Direcior Signatureglobal (India) Limited Registered Office: 13th Floar. Dr. Gopal Das Bhawan, 28, Berakhamba Road, Connaught Place, New Delki-110001 CIN No.: L70100DL2000PLC104787, Website : www.signatureglobal.in Statement of Unaudited Standalone Financlal Results for the quarter and six months period ended 30 September 2025 In terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), this Statement of Unudited Standalone Financial Results for the quarter and six months period ended 30 September 2025 ("Unaudited Standalone Financisl Results™) of Signatureglobal (Indi) Limited (the "Company”) has been reviewed by the Audit Committee and approved by the Board of Directors et their respective meetings held an 7 November 2025 and have been subjected to limited review by the statutary auditors of the Company. ° The Unaudited Standalone Financial Resuls, for the quarter and six months period ended 30 September 2025 have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards 34, Interim Financial Reporting (Ind AS - 34). prescribed under Section 133 of the Companies Act, 2013 (the Act) and other accounting principles generally accopted in India and is in compliance with the presentation and disclosure requitements of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). As per Ind AS 108 "Operating Segments”. if financial report containa both consolidated financial results and the separate financial results of the Parent Company, segment information may be presented on the basis of the consolidated financial results. ‘Thus, disclosure required by regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 on segment information has been furnished in consolidated finencial results. Duting the quarter ended 30 September 2025, the Company's management decided to sell s investment property in NCR region, for which the Compaty has received an advance of Rs. 50.00 million. In accordance with the Indian Accounting Standard (Ind AS) 103, the Company has reclassified such property under ‘asset classified as held for sale’ and consequently, the advance received has been presented under ies dircetly associated with the assets classified as held for saic’ in the Stetement of Standalone Unaudited Assets and Liabilitics. The Company has also recarded loss on fair valuation of asset held for sale in the Statement of Unaudited Standalone Financial Results for the quarter and six months period ended 30 September 2025 against the said property. The Board of Directors of the Company at their meeting held on 25 June 2025, approved the raising of funds through issuance of Secured Listed Redeemable Non~ Convertible Debentures (NCDs), for an amount not exceeding Rs. 8,750,00 million on private placement basis, in one or more series/ tranches. The Debenture Committee of the Company in its meeting held on 16 October 2025, has approved the allotment of 87,500, 11% per annum rated, listed. secured, redeemable, NCDs of face value of Rs. 100,000 cach. Subsequently, the seid NCDs have been allotted, Since the NCDs have got listed on BSE Limited on 17 October 2025, the disclosures in accordance with Regulation 52(4) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 will be made in the financial results for the quarter ending 31 December 2025 and onwards. Previous period'siyears figures have been regrouped/reciassified wherever necessary to confirm with the cument period/year figures. The impact of such reclassification/regrouping is not material to the standalone financial results, For and on behalf on Board of Directors Sigoatureglobal (Indis) Limited DIN: 00203856 Nt
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Walker Chandiok & Co LLP Walker Chandiok & Ca LLP 218t Floor, DLF Squara Jacaranda Marg, DLF Phase II, Gurugram - 122 002 Haryana, India T+91 124 462 8099 F+91 124 462 8001 Independent Auditor's Review Report on Standalone Unaudited Querterly Financial Results and Year to Date Rasults of the Company pursuant to Regulation 33 of the SEBI (Listing Oblligatlons and Disclosure Requirements) Regulatlons, 2015 (as amended) To the Board of Directars of Signatureglobal (Indla) Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results (‘the Statement’) of Signatureglobal (India) Limited (‘the Company’) for the quarter ended 30 September 2025 and the year to date results for the period 1 April 2025 to 30 September 2025, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (es amended) ('Listing Regulations’). The Statement, which is the responsibliity 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 lald down in Indian Accounting Standard 34, Interim Financial Reporting (‘Ind AS 34'), prescribed under section 133 of the Companies Act, 2013 ('the Act'), and other accounting principles generally accepted in Indla and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. We conductad 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. A review of interim financlal Information consists of making inquiries, primarily of persons 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 the Standards on Auditing specified under sectlon 143(10) of the Act, 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. Charted Accounama ‘Walker Chandick & Co LLP I reglutared ‘with Imited Habltty with Ideniitoation Cioas in Alwadbed, Bergy, Chasdigerh,Chama,ehradun, Gos, Gurugrem, Hycarshad, Koch, Kolats, Mmbel, umber AAG-2065 and hes Is ragiaisred New D, Nokda ard Pure offica at Le41, Cannaught Ciews, Outar Circle, New De, 110001, Indla.
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Walker Chandiok &Co LLP Indepandent Auditor's Review Report on Standalone Unaudited Quarterly Financlal Results and Year to Date Results of the Company pursuant to Regulation 33 of the Listing Regulations (cont'd) 4. Based on our review conducted as above, nothing has come to our sttention that causes us to belleve that the accompanying Statement, prepared In accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under section 133 of the Act, and other accounting princlples generally accepted in Indla, has not disclosed the Information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which It Is to be disclosed, or that it cantains any materlal misstatement. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 Partner | Membership No. 503843 / UDIN: 2$S038M3 BMLETX 175t Place: Gurugram Date: 7 November 2025 Chartered Azcountants