Integrated Filing — IndAS



General information about company

Scrip Code 535601
NSE Symbol SREEL
MSEI Symbol NOTLISTED
ISIN INE099F01013
Name of company SREELEATHERS 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 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-08-2026
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 Standalone
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 Trading in Footwear and Leather goods
Start date and time of board meeting 14-08-2026   17:30:00
End date and time of board meeting 14-08-2026   18:30:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Company does not have any loan.



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 Standalone Standalone
1 Income
Revenue from operations 5,962.50 5,962.50
Other income 80.43 80.43
Total income 6,042.93 6,042.93
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 4,731.90 4,731.90
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (290.89) (290.89)
(d) Employee benefit expense 215.40 215.40
(e) Finance costs 9.42 9.42
(f) Depreciation, depletion and amortisation expense 33.14 33.14
(f) Other Expenses
1 Discount Allowed 166.90 166.90
2 Other Expenses 248.89 248.89
Total other expenses 415.79 415.79
Total expenses 5,114.76 5,114.76
3 Total profit before exceptional items and tax 928.17 928.17
4 Exceptional items 0.00 0.00
5 Total profit before tax 928.17 928.17
6 Tax expense
7 Current tax 232.38 232.38
8 Deferred tax (2.90) (2.90)
9 Total tax expenses 229.48 229.48
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 698.69 698.69
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 698.69 698.69
17 Other comprehensive income net of taxes 1,013.07 1,013.07
18 Total Comprehensive Income for the period 1,711.76 1,711.76
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 2,315.50 2,315.50
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 3.02 3.02
Diluted earnings (loss) per share from continuing operations 3.02 3.02
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 3.02 3.02
Diluted earnings (loss) per share from continuing and discontinued operations 3.02 3.02
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 standalone financial results have been reviewed by the Audit Committee and taken on record by the Board of Directors at their meeting held on 14th August 2026 . The financial results for the quarter ended 30th June, 2026 have been subjected to Limited Review by the Company's Statutory Auditor. 2.These results have been prepared in accordance with the IndAS notified under the companies (Indian Accounting Standard) Rules, 2015 (as amended) (Ind AS) prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. 3.The figure for the corresponding previous periods have been regrouped/rearranged wherever necessary to make them comparable. 4.The figures for the quarter ended March 31,2026 are the balancing figures between the audited figures in respect of full financial year and the results published upto the 3rd quarter ended , 31st December, 2025. 5.The company has only one segment, therefore segment reporting under IndAS 108 is not required.



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 Standalone Standalone
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Investment in Equity Instruments through OCI 1,276.23 1,276.23
Total Amount of items that will not be reclassified to profit and loss 1,276.23
2 Income tax relating to items that will not be reclassified to profit or loss 263.16 263.16
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 1,013.07 1,013.07