Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol SHERA
MSEI Symbol NOTLISTED
ISIN INE0MM001019
Name of company SHERA ENERGY LIMITED
Type of company SME
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 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-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 Single segment
Description of single segment NON-FERROUS METAL
Start date and time of board meeting 05-Aug-2025   12:30:00
End date and time of board meeting 05-Aug-2025   13:00:00
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 3867412000
Other income 10733000
Total income 3878145000
2 Expenses
(a) Cost of materials consumed 3826361000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -318171000
(d) Employee benefit expense 52458000
(e) Finance costs 84629000
(f) Depreciation, depletion and amortisation expense 16574000
(f) Other Expenses
1 others 120146000 120146000
Total other expenses 120146000
Total expenses 3781997000
3 Total profit before exceptional items and tax 96148000
4 Exceptional items 0
5 Total profit before tax 96148000
6 Tax expense
7 Current tax 25019000
8 Deferred tax 643000
9 Total tax expenses 25662000
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 70486000
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 70486000
17 Other comprehensive income net of taxes -3106000
18 Total Comprehensive Income for the period 67380000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 54546000
Total profit or loss, attributable to non-controlling interests 15940000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -2566000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -540000
21 Details of equity share capital
Paid-up equity share capital 244393000
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 2.24
Diluted earnings (loss) per share from continuing operations 2.24
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 2.24
Diluted earnings (loss) per share from continuing and discontinued operations 2.24
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) [1] The above Unaudited Consolidated Financial Results of Shera Energy Limited the company for the Quarter ended on 30th June 25 were reviewed and recommended by the Audit committee and approved by the Board of Directors, at their respective meeting held on 05 August 2025 These results have been subject to limited review by the Statutory Auditors n[2] The above Consolidated unaudited financial results for Quarter ended on 30th June 25 have been prepared by the Company in accordance with Regulation 33 of SEBI Listing Obligation & Disclosure Requirements Regulations 2015 as amended n[3] The figures of the previous period have been regrouped rearranged and or recasted wherever considered necessary n[4] The above Consolidated Financial Results are prpared in accordance with the Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act 2013 read with the Companies Indian Accounting Standard Rules 2015 as amended n[5] The statement includes the results for the Quarter ended 31st March 2025 being the balancing figure between audited figures in respect of for the year ended 31st March 25 and the unaudited figures in respect of for the period ended 31st December 24 n[6] The Company is engaged in the activity of manufacturer of non-ferrous metal products and its alloy products and winding wires hence looking into the nature of business company is operating under single segment due to which segment reporting is not applicable to company n[7] List of Entities Consolidated in the Statementtt ntName of the Subsidiaries CompaniestPrincipal Activiest Shareholding ntRajputana Industries LimitedtManufacturerof NonFerrous Metal Productst51.01 ntShera Metal Pvt LtdtManufacturerof Non Ferrous Metal Productst85.55 ntShera Zambia LimitedtManufacturerof NonFerrous Metal Productst99.50 nttttt n[8]tThe proceeds from preferential Allotment is RS. 3037.84 Lakhs and Utilization of the same is as followt nttttt n tPaticularstPlanned as Per prospectus Utilization up to 30th June 25tBalance as at 30th June 25 n tInvestment in material subsidiary company i.e shera metal private limited fro expanstion of manufacturing capicitiest1235.6t 1235.60 t n tInvestment in material subsidiary company i.e shera zambia limited for expantion of manufacturing capicitiest1000t 1000.00 t n tWorking capital requirement of the companyt802.24t 802.24 t n tTotalt3037.84t 3037.84 t - nttttt n[9]tThe Status of investors complaints during the Quarter ended on 30th June. 25 as undert nttttt ntComplaints pending at the beginning of the periodt t tNil t ntComplaints received during the periodtttNil t ntComplaints disposed during the periodtttNil t ntComplaints resolved at the end of the periodt t tNil t n



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)
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 null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Item will not be classified to profit and loss -4188000 -4188000
Total Amount of items that will not be reclassified to profit and loss -4188000
2 Income tax relating to items that will not be reclassified to profit or loss -1082000
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
5 Total Other comprehensive income -3106000