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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 11-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-08-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 11-08-2026   14:00:00
End date and time of board meeting 11-08-2026   14:19:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 01-04-2026 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 2,04,648.00 2,04,648.00
Other income 800.00 800.00
Total income 2,05,448.00 2,05,448.00
2 Expenses
(a) Cost of materials consumed 1,56,519.00 1,56,519.00
(b) Purchases of stock-in-trade 14,376.00 14,376.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (9,855.00) (9,855.00)
(d) Employee benefit expense 12,076.00 12,076.00
(e) Finance costs 528.00 528.00
(f) Depreciation, depletion and amortisation expense 3,433.00 3,433.00
(f) Other Expenses
1 Other Expenses 20,302.00 20,302.00
Total other expenses 20,302.00 20,302.00
Total expenses 1,97,379.00 1,97,379.00
3 Total profit before exceptional items and tax 8,069.00 8,069.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 8,069.00 8,069.00
6 Tax expense
7 Current tax 2,436.00 2,436.00
8 Deferred tax (327.00) (327.00)
9 Total tax expenses 2,109.00 2,109.00
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 5,960.00 5,960.00
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 5,960.00 5,960.00
17 Other comprehensive income net of taxes 6.00 6.00
18 Total Comprehensive Income for the period 5,966.00 5,966.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 5,960.00 5,960.00
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 6.00 6.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 5,966.00 5,966.00
21 Details of equity share capital
Paid-up equity share capital 10,882.00 10,882.00
Face value of equity share capital 5 5
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 2.74 2.74
Diluted earnings (loss) per share from continuing operations 2.74 2.74
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 2.74 2.74
Diluted earnings (loss) per share from continuing and discontinued operations 2.74 2.74
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 11th August, 2026. The statutory auditors of the company have given an unmodified limited review report on these financial results, pursuant to Regulation 33 of SEBI(Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. During the quarter ended 30th June, 2026, 21,080 ( cumulative up to 30th June, 2026, 35,29,275) 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. No equity shares of the company were held as Treasury shares as on 30th June 2026. 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.



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)
1 Steel Pipes and Strips 1,59,010.00 1,59,010.00
2 Lighting and Consumer Durables 45,638.00 45,638.00
Total Segment Revenue 2,04,648.00 2,04,648.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 2,04,648.00 2,04,648.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Steel Pipes and Strips 6,046.00 6,046.00
2 Lighting and Consumer Durables 2,551.00 2,551.00
Total Profit before tax 8,597.00 8,597.00
i. Finance cost 528.00 528.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 8,069.00 8,069.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Steel Pipes and Strips 2,31,489.00 2,31,489.00
2 Lighting and Consumer Durables 1,21,738.00 1,21,738.00
Total Segment Asset 3,53,227.00 3,53,227.00
Un-allocable Assets 424.00 424.00
Net Segment Asset 3,53,651.00 3,53,651.00
4 Segment Liabilities
Segment Liabilities
1 Steel Pipes and Strips 34,326.00 34,326.00
2 Lighting and Consumer Durables 44,427.00 44,427.00
Total Segment Liabilities 78,753.00 78,753.00
Un-allocable Liabilities 5,563.00 5,563.00
Net Segment Liabilities 84,316.00 84,316.00
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 01-04-2026 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 Remeasurement of post employment benefit obligation 8.00 8.00
Total Amount of items that will not be reclassified to profit and loss 8.00
2 Income tax relating to items that will not be reclassified to profit or loss 2.00 2.00
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 6.00 6.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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