| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 06-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 27-01-2026 |
| 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 | 06-02-2026 16:41:00 |
| End date and time of board meeting | 06-02-2026 17:43:00 |
| 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 |
| 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 | 58,380.00 | 1,71,832.00 | |
| Other income | 112.00 | 225.00 | |
| Total income | 58,492.00 | 1,72,057.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 31,858.00 | 1,00,680.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1,697.00 | (1,979.00) |
| (d) | Employee benefit expense | 9,308.00 | 25,780.00 |
| (e) | Finance costs | 1,350.00 | 4,048.00 |
| (f) | Depreciation, depletion and amortisation expense | 2,699.00 | 8,074.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 9,908.00 | 29,174.00 |
| Total other expenses | 9,908.00 | 29,174.00 | |
| Total expenses | 56,820.00 | 1,65,777.00 | |
| 3 | Total profit before exceptional items and tax | 1,672.00 | 6,280.00 |
| 4 | Exceptional items | 3,307.00 | 3,592.00 |
| 5 | Total profit before tax | 4,979.00 | 9,872.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,455.00 | 3,794.00 |
| 8 | Deferred tax | 186.00 | (748.00) |
| 9 | Total tax expenses | 1,641.00 | 3,046.00 |
| 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 | 3,338.00 | 6,826.00 |
| 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 | (75.00) | (91.00) |
| 16 | Total profit (loss) for period | 3,263.00 | 6,735.00 |
| 17 | Other comprehensive income net of taxes | 572.00 | 4,257.00 |
| 18 | Total Comprehensive Income for the period | 3,835.00 | 10,992.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 3,266.00 | 6,741.00 | |
| Total profit or loss, attributable to non-controlling interests | (3.00) | (6.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 3,821.00 | 10,983.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 14.00 | 9.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 13,842.00 | 13,842.00 | |
| 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 | 2.36 | 4.87 | |
| Diluted earnings (loss) per share from continuing operations | 2.36 | 4.87 | |
| 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 | 2.36 | 4.87 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 2.36 | 4.87 | |
| 24 | Debt equity ratio | 0 | 0 |
| 25 | Debt service coverage ratio | 0 | 0 |
| 26 | Interest service coverage ratio | 0 | 0 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Current tax includes prior tax adjustment of Rs.0.20 Crore for the Quarter October to December 25 and Rs. 0.47 Crore for YTD December 2025. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Fragrance | 53,109.00 | 1,54,004.00 | ||||
| 2 | Flavours | 5,271.00 | 17,828.00 | ||||
| Total Segment Revenue | 58,380.00 | 1,71,832.00 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 58,380.00 | 1,71,832.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Fragrance | 5,963.00 | 13,410.00 | ||||
| 2 | Flavours | 1,088.00 | 3,705.00 | ||||
| Total Profit before tax | 7,051.00 | 17,115.00 | |||||
| i. Finance cost | 1,350.00 | 4,048.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 797.00 | 3,286.00 | |||||
| Profit before tax | 4,904.00 | 9,781.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Fragrance | 2,46,673.00 | 2,46,673.00 | ||||
| 2 | Flavours | 20,048.00 | 20,048.00 | ||||
| Total Segment Asset | 2,66,721.00 | 2,66,721.00 | |||||
| Un-allocable Assets | 20,605.00 | 20,605.00 | |||||
| Net Segment Asset | 2,87,326.00 | 2,87,326.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Fragrance | 60,457.00 | 60,457.00 | ||||
| 2 | Flavours | 5,275.00 | 5,275.00 | ||||
| Total Segment Liabilities | 65,732.00 | 65,732.00 | |||||
| Un-allocable Liabilities | 84,743.00 | 84,743.00 | |||||
| Net Segment Liabilities | 1,50,475.00 | 1,50,475.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | Amount of items that will not be reclassified to profit and loss | (62.00) | (125.00) |
| Total Amount of items that will not be reclassified to profit and loss | (62.00) | (125.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (17.00) | (33.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Amount of items that will be reclassified to profit and loss | 617.00 | 4,330.00 |
| Total Amount of items that will be reclassified to profit and loss | 617.00 | 4,330.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | (19.00) |
| 5 | Total Other comprehensive income | 572.00 | 4,257.00 |