Integrated Filing — IndAS



General information about company
Scrip Code 540425
NSE Symbol SHANKARA
MSEI Symbol NOTLISTED
ISIN INE274V01019
Name of company SHANKARA BUILDING PRODUCTS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 28-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 28-Jul-2025   12:00:00
End date and time of board meeting 28-Jul-2025   13:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
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 16440000000
Other income 3900000
Total income 16443900000
2 Expenses
(a) Cost of materials consumed 3079400000
(b) Purchases of stock-in-trade 12759000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -386600000
(d) Employee benefit expense 153800000
(e) Finance costs 120700000
(f) Depreciation, depletion and amortisation expense 40000000
(f) Other Expenses
1 Other Expenses 249100000 249100000
Total other expenses 249100000
Total expenses 16015400000
3 Total profit before exceptional items and tax 428500000
4 Exceptional items 0
5 Total profit before tax 428500000
6 Tax expense
7 Current tax 112900000
8 Deferred tax -8400000
9 Total tax expenses 104500000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 324000000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 324000000
17 Other comprehensive income net of taxes -100000
18 Total Comprehensive Income for the period 323900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 324000000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -100000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 242500000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 13.36
Diluted earnings (loss) per share from continuing operations 13.36
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 13.36
Diluted earnings (loss) per share from continuing and discontinued operations 13.36
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Retail 8390600000 8390600000
2 Channel & Enterprise 8049400000 8049400000
Total Segment Revenue 16440000000
Less: Inter segment revenue 0 0
Revenue from operations 16440000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Retail 487800000 487800000
2 Channel & Enterprise 187000000 187000000
Total Profit before tax 674800000
i. Finance cost 120700000 120700000
ii. Other Unallocable Expenditure net off Unallocable income 125600000 125600000
Profit before tax 428500000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Retail 6603300000 6603300000
2 Channel & Enterprise 7983200000 7983200000
Total Segment Asset 14586500000 14586500000
Un-allocable Assets 4264800000 4264800000
Net Segment Asset 18851300000 18851300000
4 Segment Liabilities
Segment Liabilities
1 Retail 997800000 997800000
2 Channel & Enterprise 6784300000 6784300000
Total Segment Liabilities 7782100000 7782100000
Un-allocable Liabilities 2140000000 2140000000
Net Segment Liabilities 9922100000 9922100000
Disclosure of notes on segments



Other Comprehensive Income
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurements of the defined benefit plans -200000 -200000
Total Amount of items that will not be reclassified to profit and loss -200000
2 Income tax relating to items that will not be reclassified to profit or loss -100000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -100000