Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol SHERA
MSEI Symbol NOTLISTED
ISIN INE0MM001019
Name of company SHERA ENERGY LIMITED
Type of company SME
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 15-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 12-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment NON-FERROUS METALS
Start date and time of board meeting 15-07-2026   15:36:00
End date and time of board meeting 15-07-2026   15:54:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 48,767.45 48,767.45
Other income 290.02 290.02
Total income 49,057.47 49,057.47
2 Expenses
(a) Cost of materials consumed 46,291.61 46,291.61
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,579.50) (2,579.50)
(d) Employee benefit expense 803.24 803.24
(e) Finance costs 1,227.21 1,227.21
(f) Depreciation, depletion and amortisation expense 182.63 182.63
(f) Other Expenses
1 other expenses 1,451.49 1,451.49
Total other expenses 1,451.49 1,451.49
Total expenses 47,376.68 47,376.68
3 Total profit before exceptional items and tax 1,680.79 1,680.79
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,680.79 1,680.79
6 Tax expense
7 Current tax 448.57 448.57
8 Deferred tax (31.79) (31.79)
9 Total tax expenses 416.78 416.78
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 1,264.01 1,264.01
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 1,264.01 1,264.01
17 Other comprehensive income net of taxes 7.08 7.08
18 Total Comprehensive Income for the period 1,271.09 1,271.09
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,026.20 1,026.20
Total profit or loss, attributable to non-controlling interests 237.81 237.81
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,031.52 1,031.52
Total comprehensive income for the period attributable to owners of parent non-controlling interests 239.58 239.58
21 Details of equity share capital
Paid-up equity share capital 2,443.93 2,443.93
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.2 4.2
Diluted earnings (loss) per share from continuing operations 4.2 4.2
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 4.2 4.2
Diluted earnings (loss) per share from continuing and discontinued operations 4.2 4.2
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) 1 The above Unaudited Consolidated Financial Results of Shera Energy Limited the Holding company for the Quarter ended on 30th June 26 were reviewed and recommended by the Audit committee and approved by the Board of Directors. These results have been subject to limited review by the Statutory Auditor. 2 The above Consolidated Unaudited financial results for the Quarter ended on 30th June 26 have been prepared by the Company in accordance with Regulation 33 of SEBI Listing Obligation & Disclosure Requirements Regulations 2015 as amended 3 The figures of the previous period have been regrouped rearranged and or recasted wherever considered necessary. 4 The above Consolidated Financial Results are prpared in accordance with the Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act 2013 read with the Companies Indian Accounting Standard Rules2015 as amended 5 List of Entities Consolidated in the Statement Name of the Subsidiaries Companies Principal Activies Rajputana Industries Limited Manufacturer of Non-Ferrous Metal Products Shera Metal Pvt Ltd Manufacturer of Non-Ferrous Metal Products Shera Zambia Limited Manufacturer of Non-Ferrous Metal Products 6 The Company is engaged in the activity of manufacturer of non-ferrous metal products and its alloy products and winding wires, hence looking into the nature of business company is operating under single segment due to which segment reporting is not applicable to company. 7 The Status of investor's complaints during the period ended on 30th June 26 as under Complaints pending at the beginning of the period Complaints received during the period Complaints disposed during the period Complaints resolved at the end of the period 8 During the quarter ended June 30 2026 the Company received in principal approval from NSE on June 29 2026 for issuance of share warrants on a preferential basis as per details below Particulars Details Date of in principal approval 29062026 No. of warrants 4500000.00 Issue price per warrant 118 Upfront consideration 25% received 132750000.00 Date of receipt of upfront money 13/07/2026 Date of Allotment warrant 14072026 Balance payable within 18 month 398250000.00 Face value on conversion 45000000.00 Aggregate issue size 531000000.00



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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 and loss 9.51 9.51
Total Amount of items that will not be reclassified to profit and loss 9.51
2 Income tax relating to items that will not be reclassified to profit or loss 2.43 2.43
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 7.08 7.08