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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-08-2026
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 13-08-2026   17:30:00
End date and time of board meeting 13-08-2026   18:15:00
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 11,708.44 11,708.44
Other income 0.69 0.69
Total income 11,709.13 11,709.13
2 Expenses
(a) Cost of materials consumed 6,216.09 6,216.09
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3,396.96 3,396.96
(d) Employee benefit expense 99.12 99.12
(e) Finance costs 126.56 126.56
(f) Depreciation, depletion and amortisation expense 17.02 17.02
(f) Other Expenses
1 Other Expenses 163.85 163.85
Total other expenses 163.85 163.85
Total expenses 10,019.60 10,019.60
3 Total profit before exceptional items and tax 1,689.53 1,689.53
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,689.53 1,689.53
6 Tax expense
7 Current tax 426.34 426.34
8 Deferred tax 35.82 35.82
9 Total tax expenses 462.16 462.16
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 1,227.37 1,227.37
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 1,227.37 1,227.37
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 1,227.37 1,227.37
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,227.37 1,227.37
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 1,227.37 1,227.37
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
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.34 1.34
Diluted earnings (loss) per share from continuing operations 1.34 1.34
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 1.34 1.34
Diluted earnings (loss) per share from continuing and discontinued operations 1.34 1.34
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 Un-audited standalone and consolidated financial results for the quarter ended June 30th, 2026 were reviewed and recommended by the Audit Committee and approved by the Board of Directors in its meeting held on 13th August, 2026. The above Un-audited standalone and consolidated 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 statement have been prepared in accordance with the guidelines issued by the Securities and Exchange Board of India (SEBI) and the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act and other recognized accounting practices and policies to the extent applicable. 3. The above consolidated financial results include the result of Wholly Owned Subsidiary Company i.e. Shreeoswal Psyllium Exports India Limited. 4. 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. 5. The aforesaid Un-audited standalone and consolidated Financial Results will be uploaded on the Company's website https://www.oswalseeds.com and will also be available on the website of the NSE www.nseindia.com for the benefit of shareholders and investors. Further, publication containing a Quick Response code and the details of the webpage where complete financial results of the Company are available, will be published in English and Hindi Newspapers with in prescribed time limit. 6. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year and the years to date figures up to the third quarter which were subjected to limited review. 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 Un-audited results have been rounded off to nearest Lakhs Rupees.



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 Seeds Division 7,604.17 7,604.17
2 Psyllium Division 4,104.27 4,104.27
Total Segment Revenue 11,708.44 11,708.44
Less: Inter segment revenue 0.00 0.00
Revenue from operations 11,708.44 11,708.44
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Seeds Division 1,419.64 1,419.64
2 Psyllium Division 382.71 382.71
Total Profit before tax 1,802.35 1,802.35
i. Finance cost 112.82 112.82
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 1,689.53 1,689.53
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Seeds Division 5,084.11 5,084.11
2 Psyllium Division 8,695.34 8,695.34
Total Segment Asset 13,779.45 13,779.45
Un-allocable Assets 0.00 0.00
Net Segment Asset 13,779.45 13,779.45
4 Segment Liabilities
Segment Liabilities
1 Seeds Division 3,305.93 3,305.93
2 Psyllium Division 4,143.43 4,143.43
Total Segment Liabilities 7,449.36 7,449.36
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 7,449.36 7,449.36
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income 0.00 0.00