Integrated Filing — IndAS



General information about company

Scrip Code 532842
NSE Symbol SRHHYPOLTD
MSEI Symbol NOTLISTED
ISIN INE917H01012
Name of company Sree Rayalaseema Hi-Strength Hypo 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 14-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 14-Aug-2025   15:00:00
End date and time of board meeting 14-Aug-2025   17:00:00
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
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
The Company had not taken any loans and not issued any debt securities.



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 1802554000
Other income 104043000
Total income 1906597000
2 Expenses
(a) Cost of materials consumed 983709000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 41288000
(d) Employee benefit expense 81164000
(e) Finance costs 4206000
(f) Depreciation, depletion and amortisation expense 13989000
(f) Other Expenses
1 Other Expenses 411430000 411430000
Total other expenses 411430000
Total expenses 1535786000
3 Total profit before exceptional items and tax 370811000
4 Exceptional items -47580000
5 Total profit before tax 323231000
6 Tax expense
7 Current tax 84466000
8 Deferred tax 4663000
9 Total tax expenses 89129000
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 234102000
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 234102000
17 Other comprehensive income net of taxes 91041000
18 Total Comprehensive Income for the period 325143000
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 171648000
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 13.64
Diluted earnings (loss) per share from continuing operations 13.64
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 13.64
Diluted earnings (loss) per share from continuing and discontinued operations 13.64
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Chemicals 1781835000 1781835000
2 Trading 0 0
3 Power Generation 20719000 20719000
4 Unallocated 104043000 104043000
Total Segment Revenue 1906597000
Less: Inter segment revenue 0 0
Revenue from operations 1906597000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Chemicals 209403000 209403000
2 Trading 0 0
3 Power Generation 13992000 13992000
4 Unallocated 104043000 104043000
Total Profit before tax 327438000
i. Finance cost 4206000 4206000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 323232000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Chemicals 7119134000 7119134000
2 Trading 0 0
3 Power Generation 59902000 59902000
4 Unallocated 3697903000 3697903000
Total Segment Asset 10876939000 10876939000
Un-allocable Assets 0 0
Net Segment Asset 10876939000 10876939000
4 Segment Liabilities
Segment Liabilities
1 Chemicals 1328522000 1328522000
2 Trading 0 0
3 Power Generation 0 0
4 Unallocated 0 0
Total Segment Liabilities 1328522000 1328522000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1328522000 1328522000
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 Net gain (losses) on FVTOCI financial instruments 121661000 121661000
Total Amount of items that will not be reclassified to profit and loss 121661000
2 Income tax relating to items that will not be reclassified to profit or loss 30620000
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 91041000