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 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 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



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 16045200000
Other income 127900000
Total income 16173100000
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 1123900000
(e) Finance costs 51200000
(f) Depreciation, depletion and amortisation expense 317800000
(f) Other Expenses
1 Other Expenses 1920400000 1920400000
Total other expenses 1920400000
Total expenses 15716400000
3 Total profit before exceptional items and tax 456700000
4 Exceptional items 0
5 Total profit before tax 456700000
6 Tax expense
7 Current tax 149900000
8 Deferred tax -29500000
9 Total tax expenses 120400000
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 336300000
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 336300000
17 Other comprehensive income net of taxes -600000
18 Total Comprehensive Income for the period 335700000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 336300000
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 335700000
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 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 1.55
Diluted earnings (loss) per share from continuing operations 1.55
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 1.55
Diluted earnings (loss) per share from continuing and discontinued operations 1.55
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 Consolidated 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 consolidated 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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Steel Pipe & Strips 12073200000 12073200000
2 Lighting & Consumer Durables 3972000000 3972000000
Total Segment Revenue 16045200000
Less: Inter segment revenue 0 0
Revenue from operations 16045200000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Steel Pipe & Strips 286600000 286600000
2 Lighting & Consumer Durables 221300000 221300000
Total Profit before tax 507900000
i. Finance cost 51200000 51200000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 456700000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Steel Pipe & Strips 23535900000 23535900000
2 Lighting & Consumer Durables 10337600000 10337600000
Total Segment Asset 33873500000 33873500000
Un-allocable Assets 6600000 6600000
Net Segment Asset 33880100000 33880100000
4 Segment Liabilities
Segment Liabilities
1 Steel Pipe & Strips 3196100000 3196100000
2 Lighting & Consumer Durables 3595800000 3595800000
Total Segment Liabilities 6791900000 6791900000
Un-allocable Liabilities 2097700000 2097700000
Net Segment Liabilities 8889600000 8889600000
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 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