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	01-04-2020
Date of end of financial year	31-03-2021
Date of board meeting when results were approved	30-06-2021
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	23-06-2021
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	30-06-2021 11:00
End date and time of board meeting	30-06-2021 13:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

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	01-01-2021	01-04-2020
B	Date of end of reporting period	31-03-2021	31-03-2021
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	878.24	3003.77
	Other income	62.35	71.56
	Total income	940.59	3075.33
2	Expenses
(a)	Cost of materials consumed	-559.18	711.98
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	223.65	71.31
(d)	Employee benefit expense	34.42	69.18
(e)	Finance costs	65.47	310.42
(f)	Depreciation, depletion and amortisation expense	36.72	146.53
(f)	Other Expenses
1	Other expenses	1152.26	1747.78
10
	Total other expenses	1152.26	1747.78
	Total expenses	953.34	3057.2

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	01-01-2021	01-04-2020
B	Date of end of reporting period	31-03-2021	31-03-2021
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	-12.75	18.13
4	Exceptional items	0	0
5	Total profit before tax	-12.75	18.13
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	-12.75	18.13
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	-12.75	18.13
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	01-01-2021	01-04-2020
B	Date of end of reporting period	31-03-2021	31-03-2021
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	-12.75	18.13
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		0
29	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-0.05	0.07
	Diluted earnings (loss) per share from continuing operations	-0.05	0.07
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	-0.05	0.07
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.05	0.07
30	Debt equity ratio
31	Debt service coverage ratio
32	Interest service coverage ratio
33	Disclosure of notes on financial results

Statement of Asset and Liabilities
Particulars		Current year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2020
Date of end of reporting period		31-03-2021
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	2020.22
	Capital work-in-progress
	Investment property
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	112.15
	Trade receivables, non-current
	Loans, non-current	365.84
	Other non-current financial assets
	Total non-current financial assets	477.99
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	2498.21
2	Current assets
	Inventories	1773.41
	Current financial asset
	Current investments	29.93
	Trade receivables, current	1145.32
	Cash and cash equivalents	36.11
	Bank balance other than cash and cash equivalents	0
	Loans, current	783.76
	Other current financial assets
	Total current financial assets	1995.12
	Current tax assets (net)
	Other current assets	1.7
	Total current assets	3770.23

Statement of Asset and Liabilities
Particulars		Current year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2020
Date of end of reporting period		31-03-2021
Whether results are audited or unaudited		Audited
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	6268.44
	Equity and liabilities
	Equity
	Equity attributable to owners of parent
	Equity share capital	2418.25
	Other equity	508.26
	Total equity attributable to owners of parent	2926.51
	Non controlling interest
	Total equity	2926.51
	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1836.44
	Trade payables, non-current
	Other non-current financial liabilities
	Total non-current financial liabilities	1836.44
	Provisions, non-current	14.74
	Deferred tax liabilities (net)	164.63
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	2015.81
	Current liabilities
	Current financial liabilities
	Borrowings, current	991.9
	Trade payables, current	210.58
	Other current financial liabilities
	Total current financial liabilities	1202.48
	Other current liabilities	55.36
	Provisions, current	68.28
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	1326.12
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	3341.93
	Total equity and liabilites	6268.44
	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		01-01-2021	01-04-2020
Date of end of reporting period		31-03-2021	31-03-2021
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	817.7	2865.91
2	HOTEL/ RESORT	60.54	129.5
3	Energy	0	8.36
	Total Segment Revenue	878.24	3003.77
	Less: Inter segment revenue
	Revenue from operations	878.24	3003.77
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	SALT MANUFACTURING	-25.74	263.52
2	HOTEL/ RESORT	51.04	49.58
3	Energy	17.18	8.36
	Total Profit before tax	42.48	321.46
	i. Finance cost	58.38	303.33
	ii. Other Unallocable Expenditure net off Unallocable income	-3.15	0
	Profit before tax	-12.75	18.13
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	SALT MANUFACTURING	0	0
2	HOTEL/ RESORT	0	0
3	Energy	0	0
	Total Segment Asset	0	0
	Un-allocable Assets
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	SALT MANUFACTURING	0	0
2	HOTEL/ RESORT	0	0
3	Energy	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities
	Net Segment Liabilities	0	0
	Disclosure of notes on segments

Cash flow statement, indirect
Particulars		Year ended (dd-mm-yyyy)
A	Date of start of reporting period	01-04-2020
B	Date of end of reporting period	31-03-2021
C	Whether results are audited or unaudited	Audited
D	Nature of report standalone or consolidated	Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	18.13
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	0
	Adjustments for decrease (increase) in inventories	-198.449
	Adjustments for decrease (increase) in trade receivables, current	-491.931
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	-0.436
	Adjustments for decrease (increase) in other non-current assets	0
	Adjustments for other financial assets, non-current	0
	Adjustments for other financial assets, current	0
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	0
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	-187.354
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	146.53
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	0
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	0
	Adjustments for other financial liabilities, non-current	0
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	0
	Adjustments for interest income	0
	Adjustments for share-based payments	0
	Adjustments for fair value losses (gains)	0
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	0
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	-731.64
	Net cash flows from (used in) operations	-713.51
	Dividends received	0.002
	Interest paid	-303.33
	Interest received	3.157
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	-407.021
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	0
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property, plant and equipment	1.398
	Purchase of property, plant and equipment	1.079
	Proceeds from sales of investment property	0.36
	Purchase of investment property	0
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	0
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	0
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term assets	0
	Cash advances and loans made to other parties	-454.155
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	-0.002
	Interest received	-3.157
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) investing activities	451.675
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	0
	Payments to acquire or redeem entity's shares	0
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	308.85
	Repayments of borrowings	36.29
	Payments of finance lease liabilities	0
	Payments of lease liabilities	0
	Dividends paid	0
	Interest paid	303.33
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) financing activities	-30.77
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	13.884
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0
	Net increase (decrease) in cash and cash equivalents	13.884
	Cash and cash equivalents cash flow statement at beginning of period	0
	Cash and cash equivalents cash flow statement at end of period	13.884