Integrated Filing — IndAS



General information about company

Scrip Code 501423
NSE Symbol SHAILY
MSEI Symbol NOTLISTED
ISIN INE151G01028
Name of company Shaily Engineering Plastics 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 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-02-2026
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 Single segment
Description of single segment Customised components and products of plastic and other materials
Start date and time of board meeting 12-02-2026   14:30:00
End date and time of board meeting 12-02-2026   16:35:00
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

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 25,049.94 75,384.57
Other income 7.10 410.77
Total income 25,057.04 75,795.34
2 Expenses
(a) Cost of materials consumed 10,824.04 34,661.30
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (409.22) (1,747.89)
(d) Employee benefit expense 2,823.74 7,944.33
(e) Finance costs 438.10 1,216.86
(f) Depreciation, depletion and amortisation expense 1,251.54 3,595.31
(f) Other Expenses
1 Power and fuel 802.60 2,526.90
2 Other Expenses 4,375.00 10,569.47
Total other expenses 5,177.60 13,096.37
Total expenses 20,105.80 58,766.28
3 Total profit before exceptional items and tax 4,951.24 17,029.06
4 Exceptional items 0.00 0.00
5 Total profit before tax 4,951.24 17,029.06
6 Tax expense
7 Current tax 942.49 3,591.16
8 Deferred tax 270.69 462.43
9 Total tax expenses 1,213.18 4,053.59
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 3,738.06 12,975.47
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 3,738.06 12,975.47
17 Other comprehensive income net of taxes (182.34) 204.92
18 Total Comprehensive Income for the period 3,555.72 13,180.39
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 919.10 919.10
Face value of equity share capital 2 2
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 8.13 28.24
Diluted earnings (loss) per share from continuing operations 8.11 28.15
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 8.13 28.24
Diluted earnings (loss) per share from continuing and discontinued operations 8.11 28.15
24 Debt equity ratio 0.5500 0.5300
25 Debt service coverage ratio 5.9300 6.0200
26 Interest service coverage ratio 11.0200 13.0200
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Remeasurement of post employment benefit obligations (355.96) (378.19)
Total Amount of items that will not be reclassified to profit and loss (355.96) (378.19)
2 Income tax relating to items that will not be reclassified to profit or loss (89.59) (95.19)
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of gains /(Losses) on heding instrument in cash flow Hedges 112.30 652.02
2 Exchange difference in translating the financial statemnets of foreign operations 0.00 0.00
Total Amount of items that will be reclassified to profit and loss 112.30 652.02
4 Income tax relating to items that will be reclassified to profit or loss 28.27 164.10
5 Total Other comprehensive income (182.34) 204.92





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 BSR and Co Yes 30-04-2026