Integrated Filing — IndAS

General information about company
Scrip Code	533298
NSE Symbol	SURANASOL
MSEI Symbol	NOTLISTED
ISIN	INE272L01022
Name of company	SURANA SOLAR LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	03-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	03-May-2025   11:40:00
End date and time of board meeting	03-May-2025   13:00:00
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	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2024-10-21
Indicate Company website link for updated RPT policy of the Company	codeofconductpoliciesrptpolicy211024
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
THE COMPANY HAS NOT MADE ANY DEFAULT ON LOANS

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	25203000	388004000
	Other income	4204000	11806000
	Total income	29407000	399810000
2	Expenses
(a)	Cost of materials consumed	23083000	340950000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-31000	6488000
(d)	Employee benefit expense	2412000	9522000
(e)	Finance costs	472000	1654000
(f)	Depreciation, depletion and amortisation expense	3600000	15262000
(f)	Other Expenses
1	Other Expenses	9721000	25508000
	Total other expenses	9721000	25508000
	Total expenses	39257000	399384000
3	Total profit before exceptional items and tax	-9850000	426000
4	Exceptional items	0	0
5	Total profit before tax	-9850000	426000
6	Tax expense
7	Current tax	-2184000	2162000
8	Deferred tax	-532000	-2321000
9	Total tax expenses	-2716000	-159000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	-7134000	585000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-7134000	585000
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	-7134000	585000
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	246033000	246033000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		316228000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-0.14	0.01
	Diluted earnings (loss) per share from continuing operations	-0.14	0.01
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	-0.14	0.01
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.14	0.01
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.The audited financial results for the quarter and year ended 31st March 2025 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors of the Company at their respective meetings held on 03rd May 2025 The Statutory Auditors of the Company have carried out the Limited Review of the financial results n n2.The financial results have been prepared in accordance with Indian Accounting Standards IND AS notified under the Companies Indian Accounting Standards Rules 2015 and pursuant to Regulation 33 of SEBI Listing obligation and disclosure requirement Regulation 2015 n n3.In view of severe long-term restriction with respect to operational and management control the accounts of Surana Technologies private Limited has not been consolidated for the year ended 31st March 2025 as prescribed by INDAS 110 nTherefore the investment of Rupees 10 Lac has been classified under current Investment. n n4.Figures of Previous period have been regrouped reclassified wherever necessary to make them comparable with the figures of the current period. n n5.The above results are available on our company website www.suranasolar.com

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	104062000
	Capital work-in-progress	12429000
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	144810000
	Other non-current financial assets	1934000
	Total non-current financial assets	146744000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	263235000
2	Current assets
	Inventories	157397000
	Current financial asset
	Current investments	50628000
	Trade receivables, current	4896000
	Cash and cash equivalents	7815000
	Bank balance other than cash and cash equivalents	10141000
	Loans, current	82000
	Other current financial assets	0
	Total current financial assets	73562000
	Current tax assets (net)	2220000
	Other current assets	101907000
	Total current assets	335086000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	598321000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	246033000
	Other equity	316228000
	Total equity attributable to owners of parent	562261000
	Non controlling interest
	Total equity	562261000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	0
	Provisions, non-current	0
	Deferred tax liabilities (net)	1299000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1299000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4951000
	Total Trade payable	4951000
	Other current financial liabilities	28912000
	Total current financial liabilities	33863000
	Other current liabilities	0
	Provisions, current	898000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	34761000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	36060000
	Total equity and liabilites	598321000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Solar products	22904000	97507000
2	Trading	19000	287910000
3	Renewable Energy	2280000	2587000
	Total Segment Revenue	25203000	388004000
	Less: Inter segment revenue	0	0
	Revenue from operations	25203000	388004000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Solar products	-8732000	-2947000
2	Trading	0	13658000
3	Renewable Energy	2199000	2260000
	Total Profit before tax	-6533000	12971000
	i. Finance cost	472000	472000
	ii. Other Unallocable Expenditure net off Unallocable income	2845000	2845000
	Profit before tax	-9850000	426000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Solar products	376440000	376440000
2	Trading	0	0
3	Renewable Energy	3530000	3530000
	Total Segment Asset	379970000	379970000
	Un-allocable Assets	218350000	218350000
	Net Segment Asset	598320000	598320000
4	Segment Liabilities
	Segment Liabilities
1	Solar products	33862000	33862000
2	Trading	0	0
3	Renewable Energy	0	0
	Total Segment Liabilities	33862000	33862000
	Un-allocable Liabilities	899000	899000
	Net Segment Liabilities	34761000	34761000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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
	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	0
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	0
5	Total Other comprehensive income	0	0

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			426000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			23328000
	Adjustments for decrease (increase) in trade receivables, current			-3025000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-19289000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			285000
	Adjustments for other financial assets, current			-2831000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			2656000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			12469000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			15265000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-658000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			28200000
	Net cash flows from (used in) operations			28626000
	Dividends received			0
	Interest paid			-1654000
	Interest received			-6537000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1167000
	Net cash flows from (used in) operating activities			22576000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			0
	Proceeds from sales of investment property			0
	Purchase of investment property			1000000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			19392000
	Purchase of other long-term assets			12429000
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			6537000
	Income taxes paid (refund)			7444000
	Other inflows (outflows) of cash			34527000
	Net cash flows from (used in) investing activities	39583000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			1654000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-55587000
	Net cash flows from (used in) financing activities			-57241000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			4918000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			4918000
	Cash and cash equivalents cash flow statement at beginning of period			2898000
	Cash and cash equivalents cash flow statement at end of period			7816000