Integrated Filing — IndAS



General information about company

Scrip Code 533301
NSE Symbol SHEKHAWATI
MSEI Symbol NOTLISTED
ISIN INE268L01046
Name of company SHEKHAWATI INDUSTRIES 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 27-04-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 27-04-2026   11:00:00
End date and time of board meeting 27-04-2026   13:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 12-02-2025
Indicate Company website link for updated RPT policy of the Company https://shekhawatiind.com/images/12.%20RELATED%20PARTY%20TRANSACTION%20POLICY.pdf
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 830.85 1,644.82
Other income 69.51 169.46
Total income 900.36 1,814.28
2 Expenses
(a) Cost of materials consumed 171.75 922.43
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (90.03) (773.83)
(d) Employee benefit expense 61.01 255.86
(e) Finance costs 3.92 9.70
(f) Depreciation, depletion and amortisation expense 37.32 110.89
(f) Other Expenses
1 Direct Expenses 35.92 92.38
2 Power and Fuel 5.87 24.96
3 Loss recognised on Investment Fair Value through profit or loss 126.37 113.47
4 Other Expenses 84.99 177.87
Total other expenses 253.15 408.68
Total expenses 437.12 933.73
3 Total profit before exceptional items and tax 463.24 880.55
4 Exceptional items 0.00 0.00
5 Total profit before tax 463.24 880.55
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 463.24 880.55
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 463.24 880.55
17 Other comprehensive income net of taxes (0.56) (0.56)
18 Total Comprehensive Income for the period 462.68 879.99
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 3,447.00 3,447.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve (1,248.41)
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.34 2.55
Diluted earnings (loss) per share from continuing operations 1.34 2.55
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 2.55
Diluted earnings (loss) per share from continuing and discontinued operations 1.34 2.55
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) Notes: 1 The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on 27th April , 2026. 2 The financial results have been prepared in accordance with Indian Accounting Standard Ind AS prescribed under section 133 of the Companies Act 2013, read with relevent rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation & Disclosure Requirements) Regulations, 2015 (as amended) and SEBI LODR Circular Dated 5th July, 2016. 3. During the year under review the company does not have any subsidiary/associates/Joint Venture company(ies), hence, the disclosure as per the relevant Indian Accounting Standard i.e Ind AS 110 Consolidated Financial Statement is not applicable as on March 31, 2026. 4.Figures for the quarter ended 31 March 2026 and the corresponding quarter ended in the previous year as reported in these financial results are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to the end of the third quarter of the relevant financial year. Also the figures up to the end of the third quarter had only been reviewed and not subjected to audit. 5.Figures of the previous reporting period/year has been reclassified/ regrouped wherever necessary to correspond with the figures of the current reporting period/year.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 212.74
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 132.03
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other Financial Assets 42.91
Total of other non-current financial assets 42.91
Total non-current financial assets 42.91
Deferred tax assets (net)
Other non-current assets
1 Income Tax Assets 195.46
Total of other non-current assets 195.46
Total non-current assets 583.14
2 Current assets
Inventories 1,642.00
Current financial asset
Current investments 367.62
Trade receivables, current 47.43
Cash and cash equivalents 170.48
Bank balance other than cash and cash equivalents 6.13
Loans, current 25.00
Other current financial assets
Total of other current financial assets 32.23
Total current financial assets 648.89
Current tax assets (net)
Other current assets
1 Other current Assets 316.18
Total of other current assets 316.18
Total current assets 2,607.07
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 3,190.21
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,447.00
Other equity (1,248.41)
Total equity attributable to owners of parent 2,198.59
Non controlling interest
Total equity 2,198.59
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 0.00
Provisions, non-current 31.88
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
1 Lease Liabilities 111.04
Total of other non-current liabilities 111.04
Total non-current liabilities 142.92
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0.47
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 762.90
Total Trade payable 763.37
Other current financial liabilities
1 Lease Liabilities 27.03
2 Other Financial Liabilities 11.29
Total of other current financial liabilities 38.32
Total current financial liabilities 801.69
Other current liabilities 7.71
1 Other current liabilities 7.71
Total of other current liabilities 7.71
Provisions, current 39.30
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 848.70
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 991.62
Total equity and liabilites 3,190.21
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Textile Operation 0.0083084 1,644.82
2 Real Estate Operation 0.00 0.00
Total Segment Revenue 830.84 1,644.82
Less: Inter segment revenue
Revenue from operations 830.84 1,644.82
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Textile Operation 642.31 1,132.26
2 Real Estate Operation 0.00 0.00
Total Profit before tax 642.31 1,132.26
i. Finance cost 3.92 9.70
ii. Other Unallocable Expenditure net off Unallocable income 175.16 242.01
Profit before tax 463.23 880.55
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Textile Operation 517.74 517.74
2 Real Estate Operation 1,552.37 1,552.37
Total Segment Asset 2,070.11 2,070.11
Un-allocable Assets 1,120.10 1,120.10
Net Segment Asset 3,190.21 3,190.21
4 Segment Liabilities
Segment Liabilities
1 Textile Operation 878.91 878.91
2 Real Estate Operation 29.51 29.51
Total Segment Liabilities 908.42 908.42
Un-allocable Liabilities 83.21 83.21
Net Segment Liabilities 991.63 991.63
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 Remeasurement of Defined Benefit Plan (0.56) (0.56)
Total Amount of items that will not be reclassified to profit and loss (0.56) (0.56)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 (0.56) (0.56)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 880.55
Adjustments for reconcile profit (loss)
Adjustments for finance costs 9.70
Adjustments for decrease (increase) in inventories (721.33)
Adjustments for decrease (increase) in trade receivables, current 7.54
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 28.48
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 278.35
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (553.53)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (993.53)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 110.89
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 50.00
Adjustments for provisions, non-current (51.86)
Adjustments for other financial liabilities, current (27.98)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.10
Adjustments for interest income 106.16
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 113.47
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 7.50
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,848.56)
Net cash flows from (used in) operations (968.01)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (157.32)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (810.69)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 159.27
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties (1,098.30)
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.10
Interest received 106.16
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (79.33)
Net cash flows from (used in) investing activities 965.96
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.72
Payments of lease liabilities 25.82
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (26.54)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 128.73
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 128.73
Cash and cash equivalents cash flow statement at beginning of period 41.75
Cash and cash equivalents cash flow statement at end of period 170.48





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 M/s. SGCO & CO. LLP Yes 31-10-2028


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 SHEKHAWATI INDUSTRIES LIMITED Vinayak Clothings Private Limited Entity over which the key managerial personnel and their relative have significant influence Loan 1,500.00 Approved 131.12 131.12 0.00
2 SHEKHAWATI INDUSTRIES LIMITED Vinayak Clothings Private Limited Entity over which the key managerial personnel and their relative have significant influence Interest received 150.00 Approved 6.11 6.11 0.00
3 SHEKHAWATI INDUSTRIES LIMITED Vinayak Clothings Private Limited Entity over which the key managerial personnel and their relative have significant influence Loan 60.00 Approved 60.00 0.00 0.00
4 SHEKHAWATI INDUSTRIES LIMITED Vinayak Clothings Private Limited Entity over which the key managerial personnel and their relative have significant influence Interest paid 3.00 Approved 0.46 0.00 0.00
5 SHEKHAWATI INDUSTRIES LIMITED Vinayak Clothings Private Limited Entity over which the key managerial personnel and their relative have significant influence Any other transaction Operation and Maintainance Expenses 300.00 Approved 7.39 8.14 0.00
6 SHEKHAWATI INDUSTRIES LIMITED Vinayak Clothings Private Limited Entity over which the key managerial personnel and their relative have significant influence Purchase of fixed assets 1,000.00 Approved 45.00 0.00 0.00
7 SHEKHAWATI INDUSTRIES LIMITED Vinayak Clothings Private Limited Entity over which the key managerial personnel and their relative have significant influence Any other transaction Rent Paid 10.00 Approved 7.20 0.00 0.00
8 SHEKHAWATI INDUSTRIES LIMITED Vinayak Clothings Private Limited Entity over which the key managerial personnel and their relative have significant influence Any other transaction Deposit given 10.00 Approved 0.00 10.00 10.00
9 SHEKHAWATI INDUSTRIES LIMITED Vinayak Clothings Private Limited Entity over which the key managerial personnel and their relative have significant influence Any other transaction Rent expenses 15.00 Approved 4.13 0.00 0.00
10 SHEKHAWATI INDUSTRIES LIMITED Mukesh Ramniranjan Ruia Key Managerial perosnnel Remuneration 100.00 Approved 24.60 3.40 1.85
11 SHEKHAWATI INDUSTRIES LIMITED Ravi Sanjay Jogi Key Managerial perosnnel Remuneration 36.00 Approved 3.50 0.00 0.00
12 SHEKHAWATI INDUSTRIES LIMITED Meena A. Agal Key Managerial perosnnel Remuneration 20.00 Approved 8.81 1.05 0.00
13 SHEKHAWATI INDUSTRIES LIMITED Kalpana Ruia Key Managerial perosnnel Remuneration 50.00 Approved 10.50 0.00 0.00
14 SHEKHAWATI INDUSTRIES LIMITED Vibha Ruia Directors Relative Any other transaction Salary 15.00 Approved 9.75 0.00 0.00
15 SHEKHAWATI INDUSTRIES LIMITED Ishani ruia Directors Relative Any other transaction Salary 15.00 Approved 7.58 0.00 0.00
16 SHEKHAWATI INDUSTRIES LIMITED RUIA SILK & SYNTHETICS PVT LTD Entity over which the key managerial personnel and their relative have significant influence Loan 35.00 Approved 33.00 0.00 0.00
17 SHEKHAWATI INDUSTRIES LIMITED RUIA SILK & SYNTHETICS PVT LTD Entity over which the key managerial personnel and their relative have significant influence Interest paid 1.00 Approved 0.26 0.00 0.00
18 SHEKHAWATI INDUSTRIES LIMITED Mukesh R Ruia Key Managerial perosnnel Loan 10.00 Approved 7.00 0.00 0.00
19 SHEKHAWATI INDUSTRIES LIMITED RAVI JOGI (LOAN) Key Managerial perosnnel Loan 45.00 Approved 43.65 0.00 0.00
20 SHEKHAWATI INDUSTRIES LIMITED SKI Realty Entity over which the key managerial personnel and their relative have significant influence Any other transaction Compansation 10.00 Approved 6.00 0.00 0.00
21 SHEKHAWATI INDUSTRIES LIMITED Bajaj Foods Ltd Entity over which the key managerial personnel and their relative have significant influence Interest received 3.00 Approved 3.00 0.00 2.70
22 SHEKHAWATI INDUSTRIES LIMITED Bajaj Foods Ltd Entity over which the key managerial personnel and their relative have significant influence Loan 25.00 Approved 25.00 0.00 25.00
Total value of transaction during the reporting period 444.06