Integrated Filing — IndAS
General information about company
| Scrip Code |
503806 |
| NSE Symbol |
SRF |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE647A01010 |
| Name of company |
SRF 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 |
21-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
14-10-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
21-10-2026 11:00:00 |
| End date and time of board meeting |
21-10-2026 14:35:00 |
| 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 |
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
4,90,420.00 |
9,93,746.00 |
|
Other income |
2,494.00 |
5,885.00 |
|
Total income |
4,92,914.00 |
9,99,631.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
2,62,304.00 |
5,24,924.00 |
| (b) |
Purchases of stock-in-trade |
9,972.00 |
13,915.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(12,290.00) |
(33,136.00) |
| (d) |
Employee benefit expense |
31,572.00 |
63,440.00 |
| (e) |
Finance costs |
7,094.00 |
13,956.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
22,884.00 |
45,170.00 |
| (f) |
Other Expenses |
| 1 |
Power and fuel |
40,468.00 |
81,049.00 |
| 2 |
Exchange currency fluctuation (gain) / loss |
6,313.00 |
16,512.00 |
| 3 |
Other expenses |
57,493.00 |
1,08,782.00 |
|
Total other expenses |
1,04,274.00 |
2,06,343.00 |
|
Total expenses |
4,25,810.00 |
8,34,612.00 |
| 3 |
Total profit before exceptional items and tax |
67,104.00 |
1,65,019.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
67,104.00 |
1,65,019.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
13,440.00 |
30,680.00 |
| 8 |
Deferred tax |
2,752.00 |
7,540.00 |
| 9 |
Total tax expenses |
16,192.00 |
38,220.00 |
| 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 |
50,912.00 |
1,26,799.00 |
| 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 |
50,912.00 |
1,26,799.00 |
| 17 |
Other comprehensive income net of taxes |
1,506.00 |
13,354.00 |
| 18 |
Total Comprehensive Income for the period |
52,418.00 |
1,40,153.00 |
| 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 |
29,642.00 |
29,642.00 |
|
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 |
17.18 |
42.78 |
|
Diluted earnings (loss) per share from continuing operations |
17.18 |
42.78 |
| 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 |
17.18 |
42.78 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
17.18 |
42.78 |
| 24 |
Debt equity ratio |
0.3500 |
0.3500 |
| 25 |
Debt service coverage ratio |
2.900 |
2.2600 |
| 26 |
Interest service coverage ratio |
9.6800 |
11.4500 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2026 |
| Date of end of reporting period |
30-09-2026 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
14,43,944.00 |
|
Capital work-in-progress |
2,12,219.00 |
|
Investment property |
|
|
Goodwill |
0.00 |
|
Other intangible assets |
10,372.00 |
|
Intangible assets under development |
|
|
Biological assets other than bearer plants |
|
|
Investments accounted for using equity method |
|
|
Non-current financial assets |
|
|
Non-current investments |
12,340.00 |
|
Trade receivables, non-current |
|
|
Loans, non-current |
4,314.00 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
21,224.00 |
|
Total of other non-current financial assets |
21,224.00 |
|
Total non-current financial assets |
37,878.00 |
|
Deferred tax assets (net) |
3,746.00 |
|
Other non-current assets |
|
| 1 |
Non Current tax assets (net) |
32,615.00 |
| 2 |
Other non-current assets |
21,471.00 |
|
Total of other non-current assets |
54,086.00 |
|
Total non-current assets |
17,62,245.00 |
| 2 |
Current assets |
|
|
Inventories |
3,37,869.00 |
|
Current financial asset |
|
|
Current investments |
47,740.00 |
|
Trade receivables, current |
3,16,053.00 |
|
Cash and cash equivalents |
39,792.00 |
|
Bank balance other than cash and cash equivalents |
2,757.00 |
|
Loans, current |
1,731.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
32,427.00 |
|
Total current financial assets |
4,40,500.00 |
|
Current tax assets (net) |
|
|
Other current assets |
|
| 1 |
Other current assets |
43,081.00 |
|
Total of other current assets |
43,081.00 |
|
Total current assets |
8,21,450.00 |
| 3 |
Non-current assets classified as held for sale |
|
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
25,83,695.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
29,744.00 |
|
Other equity |
15,00,680.00 |
|
Total equity attributable to owners of parent |
15,30,424.00 |
|
Non controlling interest |
|
|
Total equity |
15,30,424.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
2,25,395.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
|
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
|
|
Total Trade payable |
|
|
Other non-current financial liabilities |
|
| 1 |
Lease liabilities |
13,295.00 |
| 2 |
Other financial liabilities |
3,581.00 |
|
Total of other non-current financial liabilities |
16,876.00 |
|
Total non-current financial liabilities |
2,42,271.00 |
|
Provisions, non-current |
9,628.00 |
|
Deferred tax liabilities (net) |
1,14,257.00 |
|
Deferred government grants, Non-current |
32,010.00 |
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
3,98,166.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
2,95,136.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
10,415.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
2,81,464.00 |
|
Total Trade payable |
2,91,879.00 |
|
Other current financial liabilities |
|
| 1 |
Lease liabilities |
3,711.00 |
| 2 |
Other financial liabilities |
45,032.00 |
|
Total of other current financial liabilities |
48,743.00 |
|
Total current financial liabilities |
6,35,758.00 |
|
Other current liabilities |
12,683.00 |
| 1 |
Other current liabilities |
12,683.00 |
|
Total of other current liabilities |
12,683.00 |
|
Provisions, current |
2,005.00 |
|
Current tax liabilities (Net) |
4,659.00 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
6,55,105.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
|
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
10,53,271.00 |
|
Total equity and liabilites |
25,83,695.00 |
|
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 |
01-07-2026 |
01-04-2026 |
| Date of end of reporting
period |
30-09-2026 |
30-09-2026 |
| 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 |
Technical Textiles Business (TTB) |
59,511.00 |
1,19,195.00 |
| 2 |
Chemicals Business (CB) |
2,07,946.00 |
4,39,432.00 |
| 3 |
Performance Films & Foil Business (PFB) |
2,12,239.00 |
4,13,908.00 |
| 4 |
Others |
10,724.00 |
21,213.00 |
|
Total Segment Revenue |
4,90,420.00 |
9,93,748.00 |
|
Less: Inter segment revenue |
0.00 |
2.00 |
|
Revenue from operations |
4,90,420.00 |
9,93,746.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Technical Textiles Business (TTB) |
7,231.00 |
18,011.00 |
| 2 |
Chemicals Business (CB) |
52,777.00 |
1,16,618.00 |
| 3 |
Performance Films & Foil Business (PFB) |
20,623.00 |
55,596.00 |
| 4 |
Others |
968.00 |
2,986.00 |
|
Total Profit before tax |
81,599.00 |
1,93,211.00 |
|
i. Finance cost |
7,094.00 |
13,956.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
7,401.00 |
14,236.00 |
|
Profit before tax |
67,104.00 |
1,65,019.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Technical Textiles Business (TTB) |
2,29,283.00 |
2,29,283.00 |
| 2 |
Chemicals Business (CB) |
12,90,546.00 |
12,90,546.00 |
| 3 |
Performance Films & Foil Business (PFB) |
9,04,296.00 |
9,04,296.00 |
| 4 |
Others |
23,002.00 |
23,002.00 |
|
Total Segment Asset |
24,47,127.00 |
24,47,127.00 |
|
Un-allocable Assets |
1,36,568.00 |
1,36,568.00 |
|
Net Segment Asset |
25,83,695.00 |
25,83,695.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Technical Textiles Business (TTB) |
36,161.00 |
36,161.00 |
| 2 |
Chemicals Business (CB) |
1,43,017.00 |
1,43,017.00 |
| 3 |
Performance Films & Foil Business (PFB) |
1,93,783.00 |
1,93,783.00 |
| 4 |
Others |
4,525.00 |
4,525.00 |
|
Total Segment Liabilities |
3,77,486.00 |
3,77,486.00 |
|
Un-allocable Liabilities |
6,75,785.00 |
6,75,785.00 |
|
Net Segment Liabilities |
10,53,271.00 |
10,53,271.00 |
|
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| 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 |
Gain /(loss) on remeasurements of the defined benefit obligation |
360.00 |
(160.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
360.00 |
(160.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
90.00 |
(40.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Effective portion of gain / (loss) on hedging instruments in a cash |
901.00 |
15,272.00 |
| 2 |
Exchange differences on translation of foreign operations |
562.00 |
2,077.00 |
|
Total Amount of items that will be reclassified to profit and loss |
1,463.00 |
17,349.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
227.00 |
3,875.00 |
| 5 |
Total Other comprehensive income |
1,506.00 |
13,354.00 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
1,65,019.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
13,956.00 |
|
Adjustments for decrease (increase) in inventories |
(58,424.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(60,603.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(13,139.00) |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
34,853.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(19,238.00) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
45,170.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
551.00 |
|
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 |
3,064.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
1,903.00 |
|
Adjustments for share-based payments |
814.00 |
|
Adjustments for fair value losses (gains) |
(1,493.00) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(2,448.00) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
(47.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(58,887.00) |
|
Net cash flows from (used in)
operations |
1,06,132.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
26,783.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
79,349.00 |
|
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 |
10,180.00 |
|
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 |
237.00 |
|
Purchase of property, plant and equipment |
97,389.00 |
|
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 |
136.00 |
|
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 |
0.00 |
|
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 |
817.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
2,399.00 |
|
Net cash flows from (used in)
investing activities |
(83,620.00) |
|
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 |
86,224.00 |
|
Repayments of borrowings |
68,710.00 |
|
Payments of lease liabilities |
2,245.00 |
|
Dividends paid |
14,785.00 |
|
Interest paid |
15,760.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(15,276.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(19,547.00) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
290.00 |
|
Net increase (decrease) in cash
and cash equivalents |
(19,257.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
59,049.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
39,792.00 |