Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol SHERA
MSEI Symbol NOTLISTED
ISIN INE0MM001019
Name of company SHERA ENERGY LIMITED
Type of company SME
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 14-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-02-2026
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 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 Unaudited
Segment Reporting Single segment
Description of single segment NON-FERROUS METALS
Start date and time of board meeting 14-02-2026   10:30:00
End date and time of board meeting 14-02-2026   10:46:00
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 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
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 Standalone Standalone
1 Income
Revenue from operations 25,022.77 75,784.20
Other income 23.50 75.27
Total income 25,046.27 75,859.47
2 Expenses
(a) Cost of materials consumed 25,186.11 73,758.60
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,090.87) (3,325.21)
(d) Employee benefit expense 277.23 843.49
(e) Finance costs 620.20 1,614.63
(f) Depreciation, depletion and amortisation expense 36.23 108.57
(f) Other Expenses
1 Other Expenses 555.72 1,622.05
Total other expenses 555.72 1,622.05
Total expenses 24,584.62 74,622.13
3 Total profit before exceptional items and tax 461.65 1,237.34
4 Exceptional items 0.00 0.00
5 Total profit before tax 461.65 1,237.34
6 Tax expense
7 Current tax 112.67 316.55
8 Deferred tax 23.37 19.64
9 Total tax expenses 136.04 336.19
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 325.61 901.15
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 325.61 901.15
17 Other comprehensive income net of taxes 4.39 (5.15)
18 Total Comprehensive Income for the period 330.00 896.00
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 2,443.93 2,443.93
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 1.34 3.69
Diluted earnings (loss) per share from continuing operations 1.34 3.69
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 1.34 3.69
Diluted earnings (loss) per share from continuing and discontinued operations 1.34 3.69
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1 The above Unaudited Standalone Financial Results of Shera Energy Limited the company for the Quarter ended on 31st Dec 25 were reviewed and recommended by the Audit committee and approved by the Board of Directors at their respective meeting held on 14 Feb 2026 These results have been subject to limited review by the Statutory Auditors 2 The above Standalone unaudited financial results for Quarter ended on 31st Dec 25 have been prepared by the Company in accordance with Regulation 33 of SEBI Listing Obligation & Disclosure Requirements Regulations 2015 as amended 3 The figures of the previous period have been re-grouped rearranged and or recasted wherever considered necessary. 4 The above Standalone Financial Results are prepared in accordance with the Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act 2013 read with the Companies Indian Accounting Standard Rules 2015 as amended 5 The statement includes the results for the Quarter ended 31st Dec 2025 being the balancing figure between unaudited figures in respect of for the Period ended 31st Dec 2025 and the unaudited figures in respect of for the Half year ended 30th Sep25 6 The Company is engaged in the activity of manufacturer of non-ferrous metal products and its alloy products hence looking into the nature of business company is operating under single segment due to which segment reporting is not applicable to company. 7 The Status of investors complaints during the Quarter ended on 31st Dec25 as under Complaints pending at the beginning of the period Nil Complaints received during the period Nil Complaints disposed during the period Nil Complaints resolved at the end of the period Nil



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 Standalone Standalone
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be classified to profit and loss 5.87 (6.88)
Total Amount of items that will not be reclassified to profit and loss 5.87 (6.88)
2 Income tax relating to items that will not be reclassified to profit or loss 1.48 (1.73)
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 4.39 (5.15)