General information about company
Scrip code	516038
NSE Symbol	Not Applicable
MSEI Symbol	Not Applicable
ISIN*	INE737E01011
Name of company	SOMA PAPERS AND INDUSTRIES LTD
Type of company
Class of security	Equity
Date of start of financial year	01-04-2019
Date of end of financial year	31-03-2020
Date of board meeting when results were approved	29-06-2020
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	13-06-2020
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	Single segment
Description of single segment	COATED PAPERS
Start date and time of board meeting	29-06-2020 17:30
End date and time of board meeting	29-06-2020 18:30
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	01-01-2020	01-04-2019
B	Date of end of reporting period	31-03-2020	31-03-2020
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	0	0
	Other income	4.448	5.027
	Total income	4.448	5.027
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	0	0
(e)	Finance costs	0	0
(f)	Depreciation, depletion and amortisation expense	0	0
(f)	Other Expenses
1	Other Expenses	9.231	16.647
10
	Total other expenses	9.231	16.647
	Total expenses	9.231	16.647

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	01-01-2020	01-04-2019
B	Date of end of reporting period	31-03-2020	31-03-2020
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	-4.783	-11.62
4	Exceptional items	0	0
5	Total profit before tax	-4.783	-11.62
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	-4.783	-11.62
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	-4.783	-11.62
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	01-01-2020	01-04-2019
B	Date of end of reporting period	31-03-2020	31-03-2020
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	-4.783	-11.62
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	140.215	140.215
	Face value of equity share capital	10	10
27	Details of debt securities
28	Reserves excluding revaluation reserve		-134.398
29	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0	0
	Diluted earnings (loss) per share from continuing operations	0	0
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-0.34	-0.83
	Diluted earnings (loss) per share from discontinued operations	-0.34	-0.83
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	-0.34	-0.83
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.34	-0.83
30	Debt equity ratio
31	Debt service coverage ratio
32	Interest service coverage ratio
33	Disclosure of notes on financial results	Textual Information(1)

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Textual Information(1)

1. The above audited financial result for the quarter and year ended 31st March, 2020 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meeting held on 29th June, 2020. The statutory auditors have expressed an qualified opinion.
2. The company is engaged in only one reportable operating segment. Hence, disclosures required by Indian Accounting Standard - 108 "Operating Segment" are not applicable to the Company.
3. The Audited financial results are 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.
4. There has been no significant impact on the operations and financial position of the Company on account of the outbreak of the COVID-19 pandemic and the consequential lock-down restrictions imposed by the Government.
5. Figures for the quarter ended 31st March, 2020 and corresponding quarter ended in the previous year as reported in these financial results are the balancing figures in respect of full financial and year to date figure upto end of third quarter of the relevant financial year. Also the figures upto the end of third quarter of the relevant financial year had only been reviewed and not subject to Audit.
6. The figures of previous period / year have been regrouped / rearranged wherever necessary / practicable to conform to current period/year presentation.

Statement of Asset and Liabilities
Particulars		Current year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2019
Date of end of reporting period		31-03-2020
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	0
	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	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets
	Total non-current financial assets	0
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	0
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	31.75
	Trade receivables, current	0.06
	Cash and cash equivalents	8.64
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets	1.49
	Total current financial assets	41.94
	Current tax assets (net)
	Other current assets	14.34
	Total current assets	56.28

Statement of Asset and Liabilities
Particulars		Current year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2019
Date of end of reporting period		31-03-2020
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	56.28
	Equity and liabilities
	Equity
	Equity attributable to owners of parent
	Equity share capital	140.215
	Other equity	-134.4
	Total equity attributable to owners of parent	5.815
	Non controlling interest
	Total equity	5.815
	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	Other non-current financial liabilities
	Total non-current financial liabilities	0
	Provisions, non-current	0
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	0
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current	0
	Other current financial liabilities	27.87
	Total current financial liabilities	27.87
	Other current liabilities	22.595
	Provisions, current	0
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	50.465
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	50.465
	Total equity and liabilites	56.28
	Disclosure of notes on assets and liabilities	Textual Information(1)

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Textual Information(1)

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		01-01-2020	01-04-2019
Date of end of reporting period		31-03-2020	31-03-2020
Whether accounts are audited or unaudited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets
	Net Segment Asset
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities
	Net Segment Liabilities
	Disclosure of notes on segments

General information about company

Financial Results – Ind-AS

Financial Results – Ind-AS

Financial Results – Ind-AS

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Statement of Asset and Liabilities

Statement of Asset and Liabilities

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Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results