Integrated Filing — IndAS



General information about company

Scrip Code 500336
NSE Symbol SURYAROSNI
MSEI Symbol NOTLISTED
ISIN INE335A01020
Name of company SURYA ROSHNI 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 25-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 18-05-2026
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 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 25-05-2026   14:00:00
End date and time of board meeting 25-05-2026   14:30:00
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 2,16,325.00 7,54,042.00
Other income 1,588.00 5,397.00
Total income 2,17,913.00 7,59,439.00
2 Expenses
(a) Cost of materials consumed 1,52,974.00 5,37,281.00
(b) Purchases of stock-in-trade 12,935.00 47,711.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,446.00) (4,669.00)
(d) Employee benefit expense 12,571.00 47,967.00
(e) Finance costs 638.00 2,770.00
(f) Depreciation, depletion and amortisation expense 3,290.00 12,997.00
(f) Other Expenses
1 Other Expenses 24,850.00 77,010.00
Total other expenses 24,850.00 77,010.00
Total expenses 2,04,812.00 7,21,067.00
3 Total profit before exceptional items and tax 13,101.00 38,372.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 13,101.00 38,372.00
6 Tax expense
7 Current tax 3,508.00 10,821.00
8 Deferred tax (237.00) (1,030.00)
9 Total tax expenses 3,271.00 9,791.00
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 9,830.00 28,581.00
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 9,830.00 28,581.00
17 Other comprehensive income net of taxes 161.00 144.00
18 Total Comprehensive Income for the period 9,991.00 28,725.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 9,830.00 28,581.00
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 9,991.00 28,725.00
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 10,880.00 10,880.00
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 2,52,475.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.51 13.13
Diluted earnings (loss) per share from continuing operations 4.51 13.13
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 4.51 13.13
Diluted earnings (loss) per share from continuing and discontinued operations 4.51 13.13
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 on Consolidated Financial Results 1. The above financials results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 25th May, 2026. The statutory auditors of the company have given an unmodified opinion audit report on these financial results, pursuant to Regulation 33 of SEBI(Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. During the quarter ended 31st March, 2026, 2,720 ( cumulative up to 31st March, 2026, 35,08,195) Stock Options were exercised under the SRL Employees Stock Option Scheme- 2018 and SRL Employees Stock Option Scheme -2021 and consequent upon equal number of Equity Shares of Rs. 5/- each were transferred to respective employees from Surya Roshni Employees Welfare Trust. As on 31st March, 2026, 21,080 Equity shares of Rs. 5/- each (post-bonus), after considering transfer/secondary market sale of 49,25,720 equity shares of Rs. 5/- each, have been considered as Treasury Shares and shown as deduction from Equity, in accordance with Ind AS 32 ‘ Financial Instruments Presentation'. 3. The figures for the quarter ended March 2026 are the balancing figures between audited figures in respect of full financial year upto March 31, 2026 and the unaudited published standalone figures upto December 31,2025, being the date of the end of the 3rd quarter of the financial year which were subjected to limited review. 4. With effect from November 21, 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the 'New Labour Codes'. The Group has estimated and recorded past service cost which is not material based on best available information and review of the existing wage structure. The rules have been recently notified and no material liability in envisaged in this regards.



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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 86,867.00
Capital work-in-progress 2,956.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 2,358.00
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 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Deffered Receivable 904.00
2 Contract Assets 681.00
3 Security Deposits 1,109.00
Total of other non-current financial assets 2,694.00
Total non-current financial assets 2,694.00
Deferred tax assets (net)
Other non-current assets
1 Capital Advance 1,570.00
Total of other non-current assets 1,570.00
Total non-current assets 96,445.00
2 Current assets
Inventories 1,00,505.00
Current financial asset
Current investments 0.00
Trade receivables, current 93,741.00
Cash and cash equivalents 4,448.00
Bank balance other than cash and cash equivalents 40,847.00
Loans, current 177.00
Other current financial assets
Total of other current financial assets 5,264.00
Total current financial assets 1,44,477.00
Current tax assets (net) 408.00
Other current assets
1 Recoverable from government authorities 6,448.00
2 Balance with statutory authorities 2,005.00
3 Prepaid expenses 457.00
4 Advances to Supplier 3,746.00
Total of other current assets 12,656.00
Total current assets 2,58,046.00
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 3,54,491.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 10,880.00
Other equity 2,52,475.00
Total equity attributable to owners of parent 2,63,355.00
Non controlling interest
Total equity 2,63,355.00
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 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 Security Deposits and Retention 3,374.00
2 Lease liabilities 1,030.00
Total of other non-current financial liabilities 4,404.00
Total non-current financial liabilities 4,404.00
Provisions, non-current 3,020.00
Deferred tax liabilities (net) 3,233.00
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 10,657.00
Current liabilities
Current financial liabilities
Borrowings, current 6,492.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 5,492.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 42,905.00
Total Trade payable 48,397.00
Other current financial liabilities
1 Lease liabilities 459.00
2 Unpaid dividend 95.00
3 Payable to employees 6,351.00
4 Expenses payable 10,582.00
Total of other current financial liabilities 17,487.00
Total current financial liabilities 72,376.00
Other current liabilities 6,204.00
1 Advances from customers 3,838.00
2 Statutory dues payable 2,366.00
Total of other current liabilities 6,204.00
Provisions, current 1,899.00
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 80,479.00
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 91,136.00
Total equity and liabilites 3,54,491.00
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 Steel Pipes and Strips 1,66,211.00 5,73,122.00
2 Lighting and Consumer Durables 50,114.00 1,80,920.00
Total Segment Revenue 2,16,325.00 7,54,042.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 2,16,325.00 7,54,042.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Steel Pipes and Strips 10,251.00 29,124.00
2 Lighting and Consumer Durables 3,488.00 12,018.00
Total Profit before tax 13,739.00 41,142.00
i. Finance cost 638.00 2,770.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 13,101.00 38,372.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Steel Pipes and Strips 2,35,791.00 2,35,791.00
2 Lighting and Consumer Durables 1,18,292.00 1,18,292.00
Total Segment Asset 3,54,083.00 3,54,083.00
Un-allocable Assets 408.00 408.00
Net Segment Asset 3,54,491.00 3,54,491.00
4 Segment Liabilities
Segment Liabilities
1 Steel Pipes and Strips 36,906.00 36,906.00
2 Lighting and Consumer Durables 44,506.00 44,506.00
Total Segment Liabilities 81,412.00 81,412.00
Un-allocable Liabilities 9,724.00 9,724.00
Net Segment Liabilities 91,136.00 91,136.00
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 Remeasurement of post employment benefit obligation 216.00 193.00
Total Amount of items that will not be reclassified to profit and loss 216.00 193.00
2 Income tax relating to items that will not be reclassified to profit or loss 55.00 49.00
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 161.00 144.00



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 38,372.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2,770.00
Adjustments for decrease (increase) in inventories (10,333.00)
Adjustments for decrease (increase) in trade receivables, current (4,014.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 3,175.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 4,793.00
Adjustments for other financial assets, current (1,446.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 12,002.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (2,120.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 12,997.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 495.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (869.00)
Adjustments for other financial liabilities, non-current 131.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 3,611.00
Adjustments for share-based payments 19.00
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 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (316.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 13,673.00
Net cash flows from (used in) operations 52,045.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 11,979.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 40,066.00
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 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 948.00
Purchase of property, plant and equipment 15,976.00
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 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 0.00
Interest received 3,611.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (17,020.00)
Net cash flows from (used in) investing activities (28,437.00)
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 59.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 6,184.00
Repayments of borrowings 0.00
Payments of lease liabilities 807.00
Dividends paid 11,970.00
Interest paid 2,643.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (9,177.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2,452.00
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 2,452.00
Cash and cash equivalents cash flow statement at beginning of period 1,996.00
Cash and cash equivalents cash flow statement at end of period 4,448.00





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 ASHOK KUMAR GOYAL & CO Yes 29-02-2028