General information about company
Scrip code	530461
NSE Symbol
MSEI Symbol
ISIN*	INE440C01016
Name of company	SABOO SODIUM CHLORO LIMITED
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	30-05-2019
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	22-05-2019
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Quarter	Yearly
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	30-05-2019 03:30
End date and time of board meeting	30-05-2019 05:45
Declaration of unmodified opinion or statement on impact of audit qualification	Statement on impact of audit qualification

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	01-01-2019	01-04-2018
B	Date of end of reporting period	31-03-2019	31-03-2019
C	Whether results are audited or unaudited	Audited	Audited
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	737.495	2693.04
	Other income	202.018	218.73
	Total income	939.513	2911.77
2	Expenses
(a)	Cost of materials consumed	1969.908	2795.94
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1651.31	-1405.18
(d)	Employee benefit expense	33.319	149.94
(e)	Finance costs	59.764	299.67
(f)	Depreciation, depletion and amortisation expense	8.96	145.11
(f)	Other Expenses
1	Other Expenses	492.537	875.26
10
	Total other expenses	492.537	875.26
	Total expenses	913.178	2860.74

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	01-01-2019	01-04-2018
B	Date of end of reporting period	31-03-2019	31-03-2019
C	Whether results are audited or unaudited	Audited	Audited
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	26.335	51.03
4	Exceptional items	0	0
5	Total profit before tax	26.335	51.03
7	Tax expense
8	Current tax	0	9.82
9	Deferred tax	0	1.17
10	Total tax expenses	0	10.99
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	26.335	40.04
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	26.335	40.04
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	01-01-2019	01-04-2018
B	Date of end of reporting period	31-03-2019	31-03-2019
C	Whether results are audited or unaudited	Audited	Audited
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	26.335	40.04
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	2418.25	2418.25
	Face value of equity share capital	10	10
27	Details of debt securities
28	Reserves excluding revaluation reserve		493.591
29	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.011	0.017
	Diluted earnings (loss) per share from continuing operations	0.011	0.017
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	0.011	0.017
	Diluted earnings (loss) per share from continuing and discontinued operations	0.011	0.017
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	Textual Information(1)

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Textual Information(1)

1. The above Financial results have been reveiwed by the Audit Committee and thereafter approved by the Board in its meeting held on 30th May, 2019. 2. .Based on the management approach as defined in the IND-AS-108- Operating segments, the chief operating decision maker evaluates the company's performance based on an analysis of various performance indicators by business segments. Accordingly, information has been presented along these business segments. The accounting principles used in the preparation of the financial statements are consitently applied to record revenue and expenditure in individual segments. 3. Company has taken in accounts a new segment "Hotel/Resort" from the quarter under review. 4. The company have adopted Companies (Indian Acounting Standards) Rules, 2015 (Ind-AS) prescribed under Section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (LODR) Regulations,2015 and SEBI Circular no. CIR/CFD/FAC/62/2016 dated 05th July, 2016, from 01st April, 2017. 5. Further for the previous periods have been regrouped/reclassified wherever considered necessary.

Statement of Asset and Liabilities
Particulars		Current year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2018
Date of end of reporting period		31-03-2019
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	2308.44
	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	112.15
	Trade receivables, non-current	0
	Loans, non-current	65.6
	Other non-current financial assets	0
	Total non-current financial assets	177.75
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	2486.19
2	Current assets
	Inventories	1405.178
	Current financial asset
	Current investments	46.067
	Trade receivables, current	613.211
	Cash and cash equivalents	9.506
	Bank balance other than cash and cash equivalents	0
	Loans, current	1992.319
	Other current financial assets	0
	Total current financial assets	2661.103
	Current tax assets (net)	0
	Other current assets	0.224
	Total current assets	4066.505

Statement of Asset and Liabilities
Particulars		Current year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2018
Date of end of reporting period		31-03-2019
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	6552.695
	Equity and liabilities
	Equity
	Equity attributable to owners of parent
	Equity share capital	2418.25
	Other equity	493.591
	Total equity attributable to owners of parent	2911.841
	Non controlling interest
	Total equity	2911.841
	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1640.131
	Trade payables, non-current	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	1640.131
	Provisions, non-current	14.742
	Deferred tax liabilities (net)	163.46
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1818.333
	Current liabilities
	Current financial liabilities
	Borrowings, current	1007.681
	Trade payables, current	264.015
	Other current financial liabilities	475.187
	Total current financial liabilities	1746.883
	Other current liabilities	0
	Provisions, current	75.638
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1822.521
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	3640.854
	Total equity and liabilites	6552.695
	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		01-01-2019	01-04-2018
Date of end of reporting period		31-03-2019	31-03-2019
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	SALT MANUFACTURING	656.295	2611.84
2	HOTEL/ RESORT	81.2	81.2
	Total Segment Revenue	737.495	2693.04
	Less: Inter segment revenue	0	0
	Revenue from operations	737.495	2693.04
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	SALT MANUFACTURING	75.065	343
2	HOTEL/ RESORT	3.94	3.94
	Total Profit before tax	79.005	346.94
	i. Finance cost	59.764	299.67
	ii. Other Unallocable Expenditure net off Unallocable income	-7.094	-3.75
	Profit before tax	26.335	51.02
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	SALT MANUFACTURING	0	0
2	HOTEL/ RESORT	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	SALT MANUFACTURING	0	0
2	HOTEL/ RESORT	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	Disclosure of notes on segments	Textual Information(1)

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Textual Information(1)	1. Company has taken in accounts a new segment "Hotel/Resort" from the quarter under review.