Integrated Filing — IndAS
General information about company
| Scrip Code |
503806 |
| NSE Symbol |
SRF |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE647A01010 |
| Name of company |
SRF Limited |
| Type of company |
Main Board |
| Class of security |
Equity |
| Date of start of financial year |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
20-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
13-01-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Third 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
20-01-2026 11:30:00 |
| End date and time of board meeting |
20-01-2026 15:05:00 |
| 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
Amount in (Lakhs)
| 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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
3,71,253.00 |
11,17,134.00 |
|
Other income |
2,733.00 |
8,216.00 |
|
Total income |
3,73,986.00 |
11,25,350.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,88,991.00 |
5,74,622.00 |
| (b) |
Purchases of stock-in-trade |
8,008.00 |
21,710.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(13,437.00) |
(44,801.00) |
| (d) |
Employee benefit expense |
28,084.00 |
83,524.00 |
| (e) |
Finance costs |
6,550.00 |
21,608.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
21,689.00 |
63,226.00 |
| (f) |
Other Expenses |
| 1 |
Power and fuel |
32,578.00 |
1,03,057.00 |
| 2 |
Exchange currency fluctuation (gain) / loss |
4,020.00 |
6,214.00 |
| 3 |
Other expenses |
45,012.00 |
1,34,412.00 |
|
Total other expenses |
81,610.00 |
2,43,683.00 |
|
Total expenses |
3,21,495.00 |
9,63,572.00 |
| 3 |
Total profit before exceptional items and tax |
52,491.00 |
1,61,778.00 |
| 4 |
Exceptional items |
(7,324.00) |
(7,324.00) |
| 5 |
Total profit before tax |
45,167.00 |
1,54,454.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
11,813.00 |
39,050.00 |
| 8 |
Deferred tax |
(9,912.00) |
(9,912.00) |
| 9 |
Total tax expenses |
1,901.00 |
29,138.00 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
43,266.00 |
1,25,316.00 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
0.00 |
0.00 |
| 16 |
Total profit (loss) for period |
43,266.00 |
1,25,316.00 |
| 17 |
Other comprehensive income net of taxes |
4,790.00 |
(2,089.00) |
| 18 |
Total Comprehensive Income for the period |
48,056.00 |
1,23,227.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
0.00 |
0.00 |
|
Total profit or loss, attributable to non-controlling interests |
0.00 |
0.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
0.00 |
0.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
0.00 |
0.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
29,642.00 |
29,642.00 |
|
Face value of equity share capital |
10 |
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 |
14.6 |
42.28 |
|
Diluted earnings (loss) per share from continuing operations |
14.6 |
42.28 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0 |
0 |
|
Diluted earnings (loss) per share from discontinued operations |
0 |
0 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
14.6 |
42.28 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
14.6 |
42.28 |
| 24 |
Debt equity ratio |
0.3400 |
0.3400 |
| 25 |
Debt service coverage ratio |
2.1600 |
2.4700 |
| 26 |
Interest service coverage ratio |
9.600 |
9.0200 |
| 27 |
Disclosure of notes on financial results |
Textual Information(1) |
Disclosure of notes on financial results
| Textual Information(1) |
Please refer PDF |
Remarks
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
01-10-2025 |
01-04-2025 |
| Date of end of reporting
period |
31-12-2025 |
31-12-2025 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Technical Textiles Business (TTB) |
45,358.00 |
1,39,447.00 |
| 2 |
Chemicals Business (CB) |
1,82,481.00 |
5,33,064.00 |
| 3 |
Performance Films & Foil Business (PFB) |
1,34,228.00 |
4,16,862.00 |
| 4 |
Others |
9,192.00 |
27,767.00 |
|
Total Segment Revenue |
3,71,259.00 |
11,17,140.00 |
|
Less: Inter segment revenue |
6.00 |
6.00 |
|
Revenue from operations |
3,71,253.00 |
11,17,134.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Technical Textiles Business (TTB) |
4,494.00 |
12,488.00 |
| 2 |
Chemicals Business (CB) |
49,599.00 |
1,48,022.00 |
| 3 |
Performance Films & Foil Business (PFB) |
9,479.00 |
35,394.00 |
| 4 |
Others |
1,697.00 |
3,790.00 |
|
Total Profit before tax |
65,269.00 |
1,99,694.00 |
|
i. Finance cost |
6,550.00 |
21,608.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
13,552.00 |
23,632.00 |
|
Profit before tax |
45,167.00 |
1,54,454.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Technical Textiles Business (TTB) |
2,12,448.00 |
2,12,448.00 |
| 2 |
Chemicals Business (CB) |
11,74,641.00 |
11,74,641.00 |
| 3 |
Performance Films & Foil Business (PFB) |
7,46,309.00 |
7,46,309.00 |
| 4 |
Others |
23,694.00 |
23,694.00 |
|
Total Segment Asset |
21,57,092.00 |
21,57,092.00 |
|
Un-allocable Assets |
1,35,542.00 |
1,35,542.00 |
|
Net Segment Asset |
22,92,634.00 |
22,92,634.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Technical Textiles Business (TTB) |
36,218.00 |
36,218.00 |
| 2 |
Chemicals Business (CB) |
1,24,843.00 |
1,24,843.00 |
| 3 |
Performance Films & Foil Business (PFB) |
1,57,540.00 |
1,57,540.00 |
| 4 |
Others |
4,575.00 |
4,575.00 |
|
Total Segment Liabilities |
3,23,176.00 |
3,23,176.00 |
|
Un-allocable Liabilities |
5,95,170.00 |
5,95,170.00 |
|
Net Segment Liabilities |
9,18,346.00 |
9,18,346.00 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Gain /(loss) on remeasurements of the defined benefit obligation |
461.00 |
299.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
461.00 |
299.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
113.00 |
74.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Effective portion of gain / (loss) on hedging instruments in a cash flow hedge |
(2,539.00) |
(26,384.00) |
| 2 |
Cost of hedging reserve |
0.00 |
0.00 |
| 3 |
Exchange differences on translation of foreign operations |
6,348.00 |
17,420.00 |
|
Total Amount of items that will be reclassified to profit and loss |
3,809.00 |
(8,964.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(633.00) |
(6,650.00) |
| 5 |
Total Other comprehensive income |
4,790.00 |
(2,089.00) |