Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol OSWALSEEDS
MSEI Symbol NOTLISTED
ISIN INE00IK01029
Name of company SHREEOSWAL SEEDS AND CHEMICALS 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 30-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-05-2026
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 Unaudited
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 30-05-2026   16:30:00
End date and time of board meeting 30-05-2026   18:10:00
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 Unaudited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 5,608.41 24,822.92
Other income 28.23 37.02
Total income 5,636.64 24,859.94
2 Expenses
(a) Cost of materials consumed 7,990.79 24,487.31
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,981.21) (2,083.82)
(d) Employee benefit expense 112.42 403.22
(e) Finance costs 144.37 458.84
(f) Depreciation, depletion and amortisation expense 17.64 70.55
(f) Other Expenses
1 Other Expenses 82.62 563.19
Total other expenses 82.62 563.19
Total expenses 5,366.63 23,899.29
3 Total profit before exceptional items and tax 270.01 960.65
4 Exceptional items 0.00 0.00
5 Total profit before tax 270.01 960.65
6 Tax expense
7 Current tax (74.10) 99.79
8 Deferred tax 133.18 138.60
9 Total tax expenses 59.08 238.39
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 210.93 722.26
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 210.93 722.26
17 Other comprehensive income net of taxes 7.63 7.63
18 Total Comprehensive Income for the period 218.56 729.89
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 210.93 722.26
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 218.56 729.89
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 1,829.40 1,829.40
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 3,273.33
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.23 0.79
Diluted earnings (loss) per share from continuing operations 0.23 0.79
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 0.23 0.79
Diluted earnings (loss) per share from continuing and discontinued operations 0.23 0.79
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 Audited standalone and consolidated financial results for the quarter as well as Financial year ended March 31st, 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors in its meeting held on 30th May, 2026. The above results have been reviewed by Statutory Auditors of the Company in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, who have expressed an unmodified opinion. 2. The above consolidated financial results include the result of Wholly Owned Material Subsidiary Company i.e. Shreeoswal Psyllium Exports India Limited. 3. The Company has no reportable segment on standalone basis and on consolidated basis the Company has two reportable segments which consist of Seed and Psyllium in accordance with Ind AS-108 Operating Segment. 4. This statement has been prepared in accordance with the guidelines issued by the Securities Exchange Board of India (SEBI) and the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. 5. The Statement includes the results for the quarters ended March 31, 2026 and March 31, 2025 and being the balancing figure of the audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the respective financial years, the results of which were subjected to ‘limited review’. 6. The Statement of Assets & Liabilities as at March 31, 2026 is annexed with the results along with the Statement of Cash Flow. 7. Figures for the previous / year have been rearranged/regrouped, restated, reclassified and/or recasted wherever considered necessary to correspond with the figures of the Current period / Year. All figures of financials have been rounded off to nearest Lakhs Rupees. 8. The aforesaid Audited standalone and consolidated Financial Results will be uploaded on the Company's website http://www.oswalseeds.com and will also be available on the website of the NSE www.nseindia.com for the benefit of shareholders and investors.



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 829.70
Capital work-in-progress 84.54
Investment property 0.00
Goodwill 0.00
Other intangible assets 0.00
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 0.92
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Corporate Guarantee Receivable 93.19
2 Other non-current financial assets 1.31
Total of other non-current financial assets 94.50
Total non-current financial assets 95.42
Deferred tax assets (net) 64.56
Other non-current assets
1 Capital Advances 38.41
Total of other non-current assets 38.41
Total non-current assets 1,112.63
2 Current assets
Inventories 8,243.08
Current financial asset
Current investments 0.00
Trade receivables, current 3,462.08
Cash and cash equivalents 125.96
Bank balance other than cash and cash equivalents 0.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 25.52
Total current financial assets 3,613.56
Current tax assets (net) 13.59
Other current assets
1 Advance to Suppliers 897.37
2 GST ITC Balance 65.10
3 Assessment Demand Tax 2021-22 56.00
4 Other current assets 52.53
Total of other current assets 1,071.00
Total current assets 12,941.23
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 14,053.86
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,829.40
Other equity 3,273.33
Total equity attributable to owners of parent 5,102.73
Non controlling interest
Total equity 5,102.73
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 52.94
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 Corporate Guarantee liability 110.72
Total of other non-current financial liabilities 110.72
Total non-current financial liabilities 163.66
Provisions, non-current 66.23
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 21.25
Total of other non-current liabilities 21.25
Total non-current liabilities 251.14
Current liabilities
Current financial liabilities
Borrowings, current 6,131.99
Trade payables, 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 543.89
Total Trade payable 543.89
Other current financial liabilities
Total of other current financial liabilities
Total current financial liabilities 6,675.88
Other current liabilities 2,016.80
1 Seeds Booking Advances Received 1,982.60
2 Other current liabilities 34.20
Total of other current liabilities 2,016.80
Provisions, current 7.31
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 8,699.99
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 8,951.13
Total equity and liabilites 14,053.86
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 Unaudited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Seeds Division 0.0056128 11,111.66
2 Psyllium Division 5,047.13 13,711.26
Total Segment Revenue 5,608.41 24,822.92
Less: Inter segment revenue 0.00 0.00
Revenue from operations 5,608.41 24,822.92
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Seeds Division (264.73) 426.86
2 Psyllium Division 678.74 962.37
Total Profit before tax 414.01 1,389.23
i. Finance cost 144.00 428.58
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 270.01 960.65
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Seeds Division 6,485.09 6,485.09
2 Psyllium Division 7,568.77 7,568.77
Total Segment Asset 14,053.86 14,053.86
Un-allocable Assets 0.00 0.00
Net Segment Asset 14,053.86 14,053.86
4 Segment Liabilities
Segment Liabilities
1 Seeds Division 3,751.18 3,751.18
2 Psyllium Division 5,199.95 5,199.95
Total Segment Liabilities 8,951.13 8,951.13
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 8,951.13 8,951.13
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 Unaudited 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 Items that will not be reclassified to Profit or Loss 10.41 10.41
Total Amount of items that will not be reclassified to profit and loss 10.41 10.41
2 Income tax relating to items that will not be reclassified to profit or loss 2.78 2.78
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 0.00 0.00
5 Total Other comprehensive income 7.63 7.63



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 960.65
Adjustments for reconcile profit (loss)
Adjustments for finance costs 458.84
Adjustments for decrease (increase) in inventories (1,724.36)
Adjustments for decrease (increase) in trade receivables, current (2,206.53)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 326.33
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 1.29
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 126.02
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 704.29
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 70.55
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 15.94
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 (1.22)
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (0.19)
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) 7.74
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (2,221.30)
Net cash flows from (used in) operations (1,260.65)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 99.99
Other inflows (outflows) of cash (10.46)
Net cash flows from (used in) operating activities (1,371.10)
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 8.88
Purchase of property, plant and equipment 77.25
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 4.01
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 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (72.38)
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 1,992.41
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 447.88
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.95
Net cash flows from (used in) financing activities 1,545.48
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 102.00
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 102.00
Cash and cash equivalents cash flow statement at beginning of period 23.96
Cash and cash equivalents cash flow statement at end of period 125.96





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 H Sahu & Company Yes 31-08-2028