Integrated Filing — IndAS
General information about company
| Scrip Code |
503806 |
| NSE Symbol |
SRF |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE647A01010 |
| Name of company |
SRF 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 |
05-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
28-04-2026 |
| 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 |
Consolidated |
| 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 |
05-05-2026 11:00:00 |
| End date and time of board meeting |
05-05-2026 15:35:00 |
| 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 |
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 |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
4,61,517.00 |
15,78,651.00 |
|
Other income |
2,490.00 |
10,706.00 |
|
Total income |
4,64,007.00 |
15,89,357.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
2,13,318.00 |
7,87,940.00 |
| (b) |
Purchases of stock-in-trade |
2,729.00 |
24,439.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
12,189.00 |
(32,612.00) |
| (d) |
Employee benefit expense |
31,310.00 |
1,14,834.00 |
| (e) |
Finance costs |
6,196.00 |
27,804.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
21,981.00 |
85,207.00 |
| (f) |
Other Expenses |
| 1 |
Power and fuel |
34,710.00 |
1,37,767.00 |
| 2 |
Exchange currency fluctuation (gain) / loss |
12,620.00 |
18,834.00 |
| 3 |
Other expenses |
52,073.00 |
1,86,485.00 |
|
Total other expenses |
99,403.00 |
3,43,086.00 |
|
Total expenses |
3,87,126.00 |
13,50,698.00 |
| 3 |
Total profit before exceptional items and tax |
76,881.00 |
2,38,659.00 |
| 4 |
Exceptional items |
(1,171.00) |
(8,495.00) |
| 5 |
Total profit before tax |
75,710.00 |
2,30,164.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
17,508.00 |
56,558.00 |
| 8 |
Deferred tax |
0.00 |
(9,912.00) |
| 9 |
Total tax expenses |
17,508.00 |
46,646.00 |
| 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 |
58,202.00 |
1,83,518.00 |
| 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 |
58,202.00 |
1,83,518.00 |
| 17 |
Other comprehensive income net of taxes |
(13,913.00) |
(16,002.00) |
| 18 |
Total Comprehensive Income for the period |
44,289.00 |
1,67,516.00 |
| 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 |
29,642.00 |
29,642.00 |
|
Face value of equity share capital |
10 |
10 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
13,74,532.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
19.63 |
61.91 |
|
Diluted earnings (loss) per share from continuing operations |
19.63 |
61.91 |
| 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 |
19.63 |
61.91 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
19.63 |
61.91 |
| 24 |
Debt equity ratio |
0.3600 |
0.3600 |
| 25 |
Debt service coverage ratio |
2.9200 |
2.5900 |
| 26 |
Interest service coverage ratio |
11.6900 |
9.6700 |
| 27 |
Disclosure of notes on financial results |
Textual Information(1) |
Disclosure of notes on financial results
| Textual Information(1) |
Please refer PDF |
Remarks
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 |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
13,81,962.00 |
|
Capital work-in-progress |
1,88,941.00 |
|
Investment property |
0.00 |
|
Goodwill |
0.00 |
|
Other intangible assets |
10,603.00 |
|
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 |
12,407.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
4,795.00 |
|
Other non-current financial assets |
|
| 1 |
Others financial assets |
22,768.00 |
|
Total of other non-current financial assets |
22,768.00 |
|
Total non-current financial assets |
39,970.00 |
|
Deferred tax assets (net) |
37,757.00 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
35,673.00 |
|
Total of other non-current assets |
35,673.00 |
|
Total non-current assets |
16,94,906.00 |
| 2 |
Current assets |
|
|
Inventories |
2,78,864.00 |
|
Current financial asset |
|
|
Current investments |
56,330.00 |
|
Trade receivables, current |
2,56,160.00 |
|
Cash and cash equivalents |
59,049.00 |
|
Bank balance other than cash and cash equivalents |
2,047.00 |
|
Loans, current |
1,809.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
22,500.00 |
|
Total current financial assets |
3,97,895.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Other current assets |
43,002.00 |
|
Total of other current assets |
43,002.00 |
|
Total current assets |
7,19,761.00 |
| 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 |
24,14,667.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
29,744.00 |
|
Other equity |
13,74,532.00 |
|
Total equity attributable to owners of parent |
14,04,276.00 |
|
Non controlling interest |
0.00 |
|
Total equity |
14,04,276.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
1,95,330.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
|
| 1 |
Lease liabilities |
4,855.00 |
| 2 |
Other financial liabilities |
13,697.00 |
|
Total of other non-current financial liabilities |
18,552.00 |
|
Total non-current financial liabilities |
2,13,882.00 |
|
Provisions, non-current |
9,598.00 |
|
Deferred tax liabilities (net) |
1,03,482.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
31,145.00 |
|
Total of other non-current liabilities |
31,145.00 |
|
Total non-current liabilities |
3,58,107.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
3,05,103.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
14,305.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
2,44,192.00 |
|
Total Trade payable |
2,58,497.00 |
|
Other current financial liabilities |
|
| 1 |
Lease liabilities |
2,991.00 |
| 2 |
Other financial liabilities |
58,683.00 |
|
Total of other current financial liabilities |
61,674.00 |
|
Total current financial liabilities |
6,25,274.00 |
|
Other current liabilities |
24,394.00 |
| 1 |
Other current liabilities |
24,394.00 |
|
Total of other current liabilities |
24,394.00 |
|
Provisions, current |
1,487.00 |
|
Current tax liabilities (Net) |
1,129.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
6,52,284.00 |
| 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 |
10,10,391.00 |
|
Total equity and liabilites |
24,14,667.00 |
|
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 |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Technical Textiles Business (TTB) |
48,253.00 |
1,87,700.00 |
| 2 |
Chemicals Business (CB) |
2,44,833.00 |
7,77,897.00 |
| 3 |
Performance Films & Foil Business (PFB) |
1,59,561.00 |
5,76,423.00 |
| 4 |
Others |
8,871.00 |
36,638.00 |
|
Total Segment Revenue |
4,61,518.00 |
15,78,658.00 |
|
Less: Inter segment revenue |
1.00 |
7.00 |
|
Revenue from operations |
4,61,517.00 |
15,78,651.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Technical Textiles Business (TTB) |
6,520.00 |
19,008.00 |
| 2 |
Chemicals Business (CB) |
78,265.00 |
2,26,287.00 |
| 3 |
Performance Films & Foil Business (PFB) |
15,361.00 |
50,755.00 |
| 4 |
Others |
913.00 |
4,703.00 |
|
Total Profit before tax |
1,01,059.00 |
3,00,753.00 |
|
i. Finance cost |
6,196.00 |
27,804.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
19,153.00 |
42,785.00 |
|
Profit before tax |
75,710.00 |
2,30,164.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Technical Textiles Business (TTB) |
2,16,512.00 |
2,16,512.00 |
| 2 |
Chemicals Business (CB) |
11,88,626.00 |
11,88,626.00 |
| 3 |
Performance Films & Foil Business (PFB) |
8,07,823.00 |
8,07,823.00 |
| 4 |
Others |
23,916.00 |
23,916.00 |
|
Total Segment Asset |
22,36,877.00 |
22,36,877.00 |
|
Un-allocable Assets |
1,77,789.00 |
1,77,789.00 |
|
Net Segment Asset |
24,14,666.00 |
24,14,666.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Technical Textiles Business (TTB) |
33,406.00 |
33,406.00 |
| 2 |
Chemicals Business (CB) |
1,31,691.00 |
1,31,691.00 |
| 3 |
Performance Films & Foil Business (PFB) |
1,76,791.00 |
1,76,791.00 |
| 4 |
Others |
4,250.00 |
4,250.00 |
|
Total Segment Liabilities |
3,46,138.00 |
3,46,138.00 |
|
Un-allocable Liabilities |
6,64,252.00 |
6,64,252.00 |
|
Net Segment Liabilities |
10,10,390.00 |
10,10,390.00 |
|
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 |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Gain /(loss) on remeasurements of the defined benefit obligation |
(167.00) |
132.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
(167.00) |
132.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(89.00) |
(15.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Effective portion of gain / (loss) on hedging instruments in a cash flow hedge |
(20,711.00) |
(47,095.00) |
| 2 |
Cost of hedging reserve |
0.00 |
0.00 |
| 3 |
Exchange differences on translation of foreign operations |
1,626.00 |
19,046.00 |
|
Total Amount of items that will be reclassified to profit and loss |
(19,085.00) |
(28,049.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(5,250.00) |
(11,900.00) |
| 5 |
Total Other comprehensive income |
(13,913.00) |
(16,002.00) |
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 |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
2,30,164.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
27,804.00 |
|
Adjustments for decrease (increase) in inventories |
(37,375.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(30,568.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(5,425.00) |
|
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 |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
12,434.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
17,439.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
85,207.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
1,773.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
12,714.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
4,266.00 |
|
Adjustments for share-based payments |
820.00 |
|
Adjustments for fair value losses (gains) |
(2,564.00) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(2,291.00) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
117.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
75,819.00 |
|
Net cash flows from (used in)
operations |
3,05,983.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
50,626.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
2,55,357.00 |
|
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 |
16,613.00 |
|
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 |
880.00 |
|
Purchase of property, plant and equipment |
1,81,531.00 |
|
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 |
3,396.00 |
|
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 |
0.00 |
|
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 |
0.00 |
|
Interest received |
2,136.00 |
|
Income taxes paid (refund) |
1,083.00 |
|
Other inflows (outflows) of cash |
(194.00) |
|
Net cash flows from (used in)
investing activities |
(1,59,783.00) |
|
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 |
68,866.00 |
|
Repayments of borrowings |
79,879.00 |
|
Payments of lease liabilities |
3,919.00 |
|
Dividends paid |
26,625.00 |
|
Interest paid |
29,276.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(70,833.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
24,741.00 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
910.00 |
|
Net increase (decrease) in cash
and cash equivalents |
25,651.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
33,398.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
59,049.00 |
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 B S R & Co LLP |
Yes |
31-07-2028 |