Integrated Filing — IndAS



General information about company
Scrip Code 539450
NSE Symbol SHK
MSEI Symbol NOTLISTED
ISIN INE500L01026
Name of company S H Kelkar and Company 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 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-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 08-Aug-2025   16:36:00
End date and time of board meeting 08-Aug-2025   17:15:00
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 5806300000
Other income 8100000
Total income 5814400000
2 Expenses
(a) Cost of materials consumed 3539800000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -207500000
(d) Employee benefit expense 796300000
(e) Finance costs 130700000
(f) Depreciation, depletion and amortisation expense 263700000
(f) Other Expenses
1 Other Expenses 947600000 947600000
Total other expenses 947600000
Total expenses 5470600000
3 Total profit before exceptional items and tax 343800000
4 Exceptional items 21100000
5 Total profit before tax 364900000
6 Tax expense
7 Current tax 184500000
8 Deferred tax -73900000
9 Total tax expenses 110600000
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 254300000
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 1200000
16 Total profit (loss) for period 255500000
17 Other comprehensive income net of taxes 287700000
18 Total Comprehensive Income for the period 543200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 255700000
Total profit or loss, attributable to non-controlling interests -200000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 543500000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -300000
21 Details of equity share capital
Paid-up equity share capital 1384200000
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 1.85
Diluted earnings (loss) per share from continuing operations 1.85
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 1.85
Diluted earnings (loss) per share from continuing and discontinued operations 1.85
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 Fragrance 5118600000 5118600000
2 Flavours 687700000 687700000
Total Segment Revenue 5806300000
Less: Inter segment revenue 0 0
Revenue from operations 5806300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Fragrance 458200000 458200000
2 Flavours 130700000 130700000
Total Profit before tax 588900000
i. Finance cost 130700000 130700000
ii. Other Unallocable Expenditure net off Unallocable income 92100000 92100000
Profit before tax 366100000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Fragrance 23915200000 23915200000
2 Flavours 2429100000 2429100000
Total Segment Asset 26344300000 26344300000
Un-allocable Assets 1114000000 1114000000
Net Segment Asset 27458300000 27458300000
4 Segment Liabilities
Segment Liabilities
1 Fragrance 4710900000 4710900000
2 Flavours 311500000 311500000
Total Segment Liabilities 5022400000 5022400000
Un-allocable Liabilities 9168300000 9168300000
Net Segment Liabilities 14190700000 14190700000
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 Amount of items that will not be reclassified to profit and loss -1700000 -1700000
Total Amount of items that will not be reclassified to profit and loss -1700000
2 Income tax relating to items that will not be reclassified to profit or loss -500000
3 Amount of items that will be reclassified to profit and loss
1 Amount of items that will be reclassified to profit and loss 288900000 288900000
Total Amount of items that will be reclassified to profit and loss 288900000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 287700000