| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 11-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 03-02-2026 |
| 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 | 11-02-2026 14:00:00 |
| End date and time of board meeting | 11-02-2026 14:24:00 |
| 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 |
| 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 | 1,92,749.00 | 5,37,717.00 | |
| Other income | 276.00 | 3,809.00 | |
| Total income | 1,93,025.00 | 5,41,526.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,27,281.00 | 3,84,307.00 |
| (b) | Purchases of stock-in-trade | 12,932.00 | 34,776.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 9,012.00 | (2,223.00) |
| (d) | Employee benefit expense | 11,906.00 | 35,396.00 |
| (e) | Finance costs | 710.00 | 2,132.00 |
| (f) | Depreciation, depletion and amortisation expense | 3,321.00 | 9,707.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 17,121.00 | 52,160.00 |
| Total other expenses | 17,121.00 | 52,160.00 | |
| Total expenses | 1,82,283.00 | 5,16,255.00 | |
| 3 | Total profit before exceptional items and tax | 10,742.00 | 25,271.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 10,742.00 | 25,271.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 3,036.00 | 7,313.00 |
| 8 | Deferred tax | (263.00) | (793.00) |
| 9 | Total tax expenses | 2,773.00 | 6,520.00 |
| 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 | 7,969.00 | 18,751.00 |
| 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 | 7,969.00 | 18,751.00 |
| 17 | Other comprehensive income net of taxes | (6.00) | (17.00) |
| 18 | Total Comprehensive Income for the period | 7,963.00 | 18,734.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 7,969.00 | 18,751.00 | |
| 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 | 7,963.00 | 18,734.00 | |
| 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 | 10,880.00 | 10,880.00 | |
| Face value of equity share capital | 5 | 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 | 3.66 | 8.62 | |
| Diluted earnings (loss) per share from continuing operations | 3.66 | 8.62 | |
| 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 | 3.66 | 8.62 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 3.66 | 8.62 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The above financials results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 11th February, 2026. 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. 2. During the quarter ended 31st December, 2025, 2,720 ( cumulative up to 31st December, 2025, 35,05,475) 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 31st December, 2025, 32,675 Equity shares of Rs. 5/- each (post-bonus), after considering transfer/secondary market sale of 49,14,125 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'. 3. The 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. 4. With effect from November 21, 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the 'New Labour Codes'. However, the corresponding Rules under these New Labour Codes are yet to be notified. The Group has estimated and recorded past service cost which is not material based on best available information and review of the existing wage structure. The Group continues to monitor the finalisation of Central/State Rules and clarifications from the Government of India on several aspects of the New Labour Codes and would provide appropriate accounting effect based on such developments and consequent Management decisions in this regard. |
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| 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 | Steel Pipe and Strips | 1,45,100.00 | 4,06,911.00 | ||||
| 2 | Lighting and Consumer Durables | 47,649.00 | 1,30,806.00 | ||||
| Total Segment Revenue | 1,92,749.00 | 5,37,717.00 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 1,92,749.00 | 5,37,717.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Steel Pipe and Strips | 8,176.00 | 18,873.00 | ||||
| 2 | Lighting and Consumer Durables | 3,276.00 | 8,530.00 | ||||
| Total Profit before tax | 11,452.00 | 27,403.00 | |||||
| i. Finance cost | 710.00 | 2,132.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |||||
| Profit before tax | 10,742.00 | 25,271.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Steel Pipe and Strips | 2,30,602.00 | 2,30,602.00 | ||||
| 2 | Lighting and Consumer Durables | 1,11,971.00 | 1,11,971.00 | ||||
| Total Segment Asset | 3,42,573.00 | 3,42,573.00 | |||||
| Un-allocable Assets | 1,623.00 | 1,623.00 | |||||
| Net Segment Asset | 3,44,196.00 | 3,44,196.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Steel Pipe and Strips | 40,685.00 | 40,685.00 | ||||
| 2 | Lighting and Consumer Durables | 40,134.00 | 40,134.00 | ||||
| Total Segment Liabilities | 80,819.00 | 80,819.00 | |||||
| Un-allocable Liabilities | 10,055.00 | 10,055.00 | |||||
| Net Segment Liabilities | 90,874.00 | 90,874.00 | |||||
| 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 | Remeasurement of post employment benefit obligation | (8.00) | (23.00) |
| Total Amount of items that will not be reclassified to profit and loss | (8.00) | (23.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (2.00) | (6.00) |
| 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 | (6.00) | (17.00) |
| 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 | 29-02-2028 | ||
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