Integrated Filing — IndAS



General information about company
Scrip Code 500336
NSE Symbol SURYAROSNI
MSEI Symbol NOTLISTED
ISIN INE335A01020
Name of company SURYA ROSHNI 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 13-Aug-2025   15:00:00
End date and time of board meeting 13-Aug-2025   15:32:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 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 16044100000
Other income 127600000
Total income 16171700000
2 Expenses
(a) Cost of materials consumed 12434800000
(b) Purchases of stock-in-trade 1062900000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1194600000
(d) Employee benefit expense 1123200000
(e) Finance costs 51200000
(f) Depreciation, depletion and amortisation expense 317800000
(f) Other Expenses
1 Other Expenses 1920100000 1920100000
Total other expenses 1920100000
Total expenses 15715400000
3 Total profit before exceptional items and tax 456300000
4 Exceptional items 0
5 Total profit before tax 456300000
6 Tax expense
7 Current tax 149800000
8 Deferred tax -29500000
9 Total tax expenses 120300000
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 336000000
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 336000000
17 Other comprehensive income net of taxes -600000
18 Total Comprehensive Income for the period 335400000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1088000000
Face value of equity share capital 5
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 1.54
Diluted earnings (loss) per share from continuing operations 1.54
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 1.54
Diluted earnings (loss) per share from continuing and discontinued operations 1.54
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) Notes on Standalone Financial Results n n1.tThe above financials results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 13th August, 2025. The statutory auditors of the company have given an unmodified limited review report on these financial results, pursuant to Regulation 33 of SEBI(Listing Obligations and Disclosure Requirements) Regulations, 2015. n2.tDuring the quarter ended 30th June, 2025, 32,493 ( cumulative up to 30th June, 2025, 34,96,715) Stock Options were exercised under the SRL Employees Stock Option Scheme- 2018 and SRL Employees Stock Option Scheme -2021 and consequent upon equal number of Equity Shares of Rs. 5/- each were transferred to respective employees from Surya Roshni Employees Welfare Trust. As on 30th June, 2025, 41,435 Equity shares of Rs. 5/- each (post-bonus), after considering transfer/secondary market sale of 49,05,365 equity shares of Rs. 5/- each, have been considered as Treasury Shares and shown as deduction from Equity, in accordance with Ind AS 32 ‘ Financial Instruments Presentation'. n3.tThe company has issued 10,88,17,948 equity shares of Rs.5/- each as fully paid bonus shares in the ratio of one equity shares of Rs.5/- each for every one equity shares held on record date of January 01, 2025. This has been considered for calculating weighted average number of equity shares for all comparative periods presented as per Ind AS 33 adjusted for all periods presented. n4.tThe figures for the quarter ended March 2025 are the balancing figures between audited figures in respect of full financial year upto March 31, 2025 and the unaudited published standalone figures upto December 31,2024, being the date of the end of the 3rd quarter of the financial year which were subjected to limited review. 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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Steel Pipe & Strips 12073200000 12073200000
2 Lighting & Consumer Durables 3970900000 3970900000
Total Segment Revenue 16044100000
Less: Inter segment revenue 0 0
Revenue from operations 16044100000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Steel Pipe & Strips 286600000 286600000
2 Lighting & Consumer Durables 220900000 220900000
Total Profit before tax 507500000
i. Finance cost 51200000 51200000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 456300000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Steel Pipe & Strips 23535900000 23535900000
2 Lighting & Consumer Durables 10326200000 10326200000
Total Segment Asset 33862100000 33862100000
Un-allocable Assets 6000000 6000000
Net Segment Asset 33868100000 33868100000
4 Segment Liabilities
Segment Liabilities
1 Steel Pipe & Strips 3196100000 3196100000
2 Lighting & Consumer Durables 3595400000 3595400000
Total Segment Liabilities 6791500000 6791500000
Un-allocable Liabilities 2097800000 2097800000
Net Segment Liabilities 8889300000 8889300000
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of post employment benefit obligation -800000 -800000
Total Amount of items that will not be reclassified to profit and loss -800000
2 Income tax relating to items that will not be reclassified to profit or loss -200000
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 -600000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 ASHOK KUMAR GOYAL & CO Yes 29-Feb-2028