Integrated Filing — IndAS



General information about company

Scrip Code 516016
NSE Symbol SHREYANIND
MSEI Symbol NOTLISTED
ISIN INE231C01019
Name of company SHREYANS 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 20-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-05-2026
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 Single segment
Description of single segment Writing and Printing Paper
Start date and time of board meeting 20-05-2026   13:30:00
End date and time of board meeting 20-05-2026   15:45:00
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 05-02-2025
Indicate Company website link for updated RPT policy of the Company www.shreyansgroup.com
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
NA



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 16,770.01 62,283.09
Other income 380.03 1,142.00
Total income 17,150.04 63,425.09
2 Expenses
(a) Cost of materials consumed 8,391.35 30,566.54
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 160.24 (318.68)
(d) Employee benefit expense 1,820.73 7,824.50
(e) Finance costs 94.35 408.88
(f) Depreciation, depletion and amortisation expense 385.99 1,559.49
(f) Other Expenses
1 Power & Fuel Expenses 3,736.45 13,385.32
2 Manufacturing Expenses 990.34 4,114.94
3 Others 2,764.26 5,105.67
Total other expenses 7,491.05 22,605.93
Total expenses 18,343.71 62,646.66
3 Total profit before exceptional items and tax (1,193.67) 778.43
4 Exceptional items 0.00 0.00
5 Total profit before tax (1,193.67) 778.43
6 Tax expense
7 Current tax 233.80 249.30
8 Deferred tax (379.17) (117.65)
9 Total tax expenses (145.37) 131.65
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 (1,048.30) 646.78
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 (1,048.30) 646.78
17 Other comprehensive income net of taxes 78.17 79.61
18 Total Comprehensive Income for the period (970.13) 726.39
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 1,382.47 1,382.47
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 41,295.99
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -7.58 4.68
Diluted earnings (loss) per share from continuing operations -7.58 4.68
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 -7.58 4.68
Diluted earnings (loss) per share from continuing and discontinued operations -7.58 4.68
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 22,616.10
Capital work-in-progress 3,704.01
Investment property 19.35
Goodwill 0.00
Other intangible assets 1.54
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 298.32
Trade receivables, non-current 0.00
Loans, non-current 7.23
Other non-current financial assets
1 Interest accrued on Fixed Deposits 9.40
Total of other non-current financial assets 9.40
Total non-current financial assets 314.95
Deferred tax assets (net)
Other non-current assets
1 Capital Advances 3,746.67
2 Security Deposit 393.32
3 Prepaid Expenses 13.07
4 Balances with Statutuory/Govt. Authorities 67.18
5 Right of Use Assets 218.87
6 Deferred Expenses for Employee Benefit Loans 0.20
Total of other non-current assets 4,439.31
Total non-current assets 31,095.26
2 Current assets
Inventories 4,977.87
Current financial asset
Current investments 21,109.66
Trade receivables, current 4,169.86
Cash and cash equivalents 84.27
Bank balance other than cash and cash equivalents 775.15
Loans, current 287.56
Other current financial assets
Total of other current financial assets 254.13
Total current financial assets 26,680.63
Current tax assets (net) 391.15
Other current assets
1 Advances to Vendors 130.40
2 Prepaid Expenses 112.31
3 Balances with Statutory/Govt Authorities 7.15
4 Security Deposits 15.35
5 Deferred Expenses for Employee Benefit Loans 1.16
Total of other current assets 266.37
Total current assets 32,316.02
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 63,411.28
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,382.47
Other equity 41,295.99
Total equity attributable to owners of parent 42,678.46
Non controlling interest
Total equity 42,678.46
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,380.18
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 128.34
2 Security Deposits 14.02
Total of other non-current financial liabilities 142.36
Total non-current financial liabilities 1,522.54
Provisions, non-current 1,172.87
Deferred tax liabilities (net) 3,681.51
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Deferred Government grants related to Property Plant & Equipment 46.93
Total of other non-current liabilities 46.93
Total non-current liabilities 6,423.85
Current liabilities
Current financial liabilities
Borrowings, current 4,550.17
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,952.18
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,178.14
Total Trade payable 5,130.32
Other current financial liabilities
1 Interest Accrued but not due on borrowings 267.40
2 Interest Accrued and due on borrowings 3.35
3 Security Deposits 856.78
4 Due to Employees 893.75
5 Expenses Payable 844.60
6 Unclaimed Dividend 118.33
7 CSR Unspent Account 98.72
8 Payable on purchase of Property Plant & Equipment 198.79
9 Lease Liabilities 81.63
Total of other current financial liabilities 3,363.35
Total current financial liabilities 13,043.84
Other current liabilities 1,027.26
1 Advances from Customers 319.04
2 Deferred Govt.Grant related to Property Plant & Equipment 7.46
3 Other Advances 13.10
4 Statutory remmitances 687.66
Total of other current liabilities 1,027.26
Provisions, current 237.87
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 14,308.97
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 20,732.82
Total equity and liabilites 63,411.28
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)
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 01-01-2026 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 Items that will not be reclassified to Profit & Loss A/c 104.47 106.39
Total Amount of items that will not be reclassified to profit and loss 104.47 106.39
2 Income tax relating to items that will not be reclassified to profit or loss 26.30 26.78
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 78.17 79.61



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 778.43
Adjustments for reconcile profit (loss)
Adjustments for finance costs 372.48
Adjustments for decrease (increase) in inventories (188.81)
Adjustments for decrease (increase) in trade receivables, current (486.30)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 6.44
Adjustments for decrease (increase) in other non-current assets 74.19
Adjustments for other financial assets, non-current 159.93
Adjustments for other financial assets, current 401.17
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 106.68
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 362.44
Adjustments for increase (decrease) in other non-current liabilities (14.89)
Adjustments for depreciation and amortisation expense 1,559.49
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 23.52
Adjustments for provisions, non-current 218.38
Adjustments for other financial liabilities, current (115.14)
Adjustments for other financial liabilities, non-current (0.15)
Adjustments for unrealised foreign exchange losses gains 30.59
Adjustments for dividend income 0.11
Adjustments for interest income 317.89
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (136.52)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (526.61)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (65.40)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 1,463.49
Net cash flows from (used in) operations 2,241.92
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 795.55
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,446.37
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 5,768.78
Other cash payments to acquire equity or debt instruments of other entities 2,513.30
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 28.42
Purchase of property, plant and equipment 5,268.33
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 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 0.11
Interest received 298.92
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (196.29)
Net cash flows from (used in) investing activities (1,881.69)
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 1,960.75
Repayments of borrowings 305.99
Payments of lease liabilities 88.62
Dividends paid 687.26
Interest paid 373.93
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 504.95
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 69.63
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 69.63
Cash and cash equivalents cash flow statement at beginning of period 14.64
Cash and cash equivalents cash flow statement at end of period 84.27





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. SCV & CO. LLP Yes 28-02-2027


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 SHREYANS INDUSTRIS LIMITED Rajneesh Oswal Chairman and Managing Director Remuneration 202.62 Approved 202.62 25.08 25.07
2 SHREYANS INDUSTRIS LIMITED Vishal Oswal Vice Chairman and Managing Director Remuneration 202.72 Approved 202.72 25.11 25.11
3 SHREYANS INDUSTRIS LIMITED Kunal Oswal Whole time director Remuneration 33.82 Approved 33.82 2.96 2.96
4 SHREYANS INDUSTRIS LIMITED Rakesh Kumar Mahajan Chief Finance Officer Remuneration 12.59 Approved 12.59 1.36 1.29
5 SHREYANS INDUSTRIS LIMITED Parminder Singh Company Secretary Remuneration 4.87 Approved 4.87 0.64 0.64
6 SHREYANS INDUSTRIS LIMITED Nirmal Oswal Relative of KMP Remuneration 4.64 Approved 4.64 0.64 0.64
7 SHREYANS INDUSTRIS LIMITED Preeti Oswal Relative of KMP Remuneration 3.01 Approved 3.01 0.38 0.38
8 SHREYANS INDUSTRIS LIMITED Shikha Oswal Relative of KMP Remuneration 3.02 Approved 3.02 0.24 0.24
9 SHREYANS INDUSTRIS LIMITED Arshia Oswal Relative of KMP Remuneration 8.21 Approved 8.21 0.93 0.96
10 SHREYANS INDUSTRIS LIMITED Darshan Kumar Oswal Public Charitbale Trust Trust under same management Any other transaction CSR 17.35 Approved 17.35 0.00 0.00
11 SHREYANS INDUSTRIS LIMITED Punctual Dealers Pvt. Ltd. Companies under same management Loan 0.00 Approved 0.00 664.06 664.06 Loan 7.2500 1 Unsecured BUSINESS PURPOSE
12 SHREYANS INDUSTRIS LIMITED Fountain Tie-up Pvt. Ltd. Companies under same management Loan 0.00 Approved 0.00 635.10 635.10 Loan 7.2500 1 Unsecured BUSINESS PURPOSE
13 SHREYANS INDUSTRIS LIMITED Krishan Sethi Independent Director Any other transaction SITTING FEES 0.65 Approved 0.65 0.00 0.00
14 SHREYANS INDUSTRIS LIMITED Shalini Gupta Independent Director Any other transaction SITTING FEES 0.65 Approved 0.65 0.00 0.00
15 SHREYANS INDUSTRIS LIMITED Ravinder Kumar Independent Director Any other transaction SITTING FEES 0.65 Approved 0.65 0.00 0.00
16 SHREYANS INDUSTRIS LIMITED Punctual Dealers Pvt. Ltd. Companies under same management Interest paid 26.50 Approved 26.50 128.14 130.64
17 SHREYANS INDUSTRIS LIMITED Fountain Tie-up Pvt. Ltd. Companies under same management Interest paid 31.02 Approved 31.02 119.15 114.17
18 SHREYANS INDUSTRIS LIMITED Kunal Oswal Whole time director Loan 0.00 Approved 0.00 13.00 13.00 Loan 0 1 Unsecured BUSINESS PURPOSE
19 SHREYANS INDUSTRIS LIMITED Shri Paras Nath Charitable Trust Trust under same management Any other transaction CSR 0.50 Approved 0.50 0.00 0.00
20 SHREYANS INDUSTRIS LIMITED Vishal Oswal Vice Chairman and Managing Director Loan 0.00 Approved 0.00 600.00 600.00 Loan 0 1 Unsecured BUSINESS PURPOSE
21 SHREYANS INDUSTRIS LIMITED Medhaansh R Oswal Relative of KMP Remuneration 0.24 Approved 0.24 0.00 0.19
22 SHREYANS INDUSTRIS LIMITED SIL-GROUP GRATUITY TRUST FUND Trust under same management Any other transaction CONTRIBUTION 21.24 Approved 21.24 0.00 0.00
Total value of transaction during the reporting period 574.30