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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	12-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
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	12-May-2025   11:00:00
End date and time of board meeting	12-May-2025   15:00:00
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

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	Consolidated	Consolidated
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	43133400000	146930700000
	Other income	344900000	1327200000
	Total income	43478300000	148257900000
2	Expenses
(a)	Cost of materials consumed	19948600000	75742000000
(b)	Purchases of stock-in-trade	312300000	1248600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	2063500000	1000000
(d)	Employee benefit expense	2761500000	10424700000
(e)	Finance costs	893900000	3759600000
(f)	Depreciation, depletion and amortisation expense	1951500000	7715000000
(f)	Other Expenses
1	Power and fuel	3339800000	13518700000
2	Exchange currency fluctuation (gain) / loss	451200000	1191700000
3	Other expenses	4682400000	17619600000
	Total other expenses	8473400000	32330000000
	Total expenses	36404700000	131220900000
3	Total profit before exceptional items and tax	7073600000	17037000000
4	Exceptional items	0	0
5	Total profit before tax	7073600000	17037000000
6	Tax expense
7	Current tax	1831300000	4561800000
8	Deferred tax	-18300000	-32600000
9	Total tax expenses	1813000000	4529200000
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	5260600000	12507800000
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	5260600000	12507800000
17	Other comprehensive income net of taxes	868300000	1013800000
18	Total Comprehensive Income for the period	6128900000	13521600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	2964200000	2964200000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		123287600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	17.75	42.4
	Diluted earnings (loss) per share from continuing operations	17.75	42.4
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	17.75	42.4
	Diluted earnings (loss) per share from continuing and discontinued operations	17.75	42.4
24	Debt equity ratio	0.0037	0.0037
25	Debt service coverage ratio	0.0126	0.0157
26	Interest service coverage ratio	0.0907	0.0614
27	Disclosure of notes on financial results

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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	136073400000
	Capital work-in-progress	8110200000
	Investment property	0
	Goodwill	0
	Other intangible assets	1124500000
	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	1227600000
	Trade receivables, non-current	0
	Loans, non-current	524000000
	Other non-current financial assets	2837800000
	Total non-current financial assets	4589400000
	Deferred tax assets (net)	2393300000
	Other non-current assets	1984900000
	Total non-current assets	154275700000
2	Current assets
	Inventories	23489700000
	Current financial asset
	Current investments	7045300000
	Trade receivables, current	21694600000
	Cash and cash equivalents	3339900000
	Bank balance other than cash and cash equivalents	197600000
	Loans, current	171300000
	Other current financial assets	1681400000
	Total current financial assets	34130100000
	Current tax assets (net)	0
	Other current assets	3675700000
	Total current assets	61295500000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	215571200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	2974400000
	Other equity	123287600000
	Total equity attributable to owners of parent	126262000000
	Non controlling interest	0
	Total equity	126262000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	19813300000
	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	745000000
	Total non-current financial liabilities	20558300000
	Provisions, non-current	826000000
	Deferred tax liabilities (net)	10552900000
	Deferred government grants, Non-current	0
	Other non-current liabilities	3072700000
	Total non-current liabilities	35009900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	26599100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	948600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	22367300000
	Total Trade payable	23315900000
	Other current financial liabilities	3131800000
	Total current financial liabilities	53046800000
	Other current liabilities	987300000
	Provisions, current	98100000
	Current tax liabilities (Net)	167100000
	Deferred government grants, Current	0
	Total current liabilities	54299300000
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	89309200000
	Total equity and liabilites	215571200000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Technical Textiles Business (TTB)	4584400000	20290500000
2	Chemicals Business (CB)	23553100000	66907500000
3	Performance Films & Foil Business (PFB) *	14121600000	55538000000
4	Others	874300000	4275400000
	Total Segment Revenue	43133400000	147011400000
	Less: Inter segment revenue	0	0
	Revenue from operations	43133400000	146930700000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Technical Textiles Business (TTB)	401000000	2380500000
2	Chemicals Business (CB)	7484900000	16648000000
3	Performance Films & Foil Business (PFB) *	1046200000	3645300000
4	Others	124000000	688300000
	Total Profit before tax	9056100000	23362100000
	i. Finance cost	893900000	893900000
	ii. Other Unallocable Expenditure net off Unallocable income	1088600000	1088600000
	Profit before tax	7073600000	17037000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Technical Textiles Business (TTB)	21990700000	21990700000
2	Chemicals Business (CB)	108752000000	108752000000
3	Performance Films & Foil Business (PFB) *	66457300000	66457300000
4	Others	2171200000	2171200000
	Total Segment Asset	199371200000	199371200000
	Un-allocable Assets	16200000000	16200000000
	Net Segment Asset	215571200000	215571200000
4	Segment Liabilities
	Segment Liabilities
1	Technical Textiles Business (TTB)	4109100000	4109100000
2	Chemicals Business (CB)	11145300000	11145300000
3	Performance Films & Foil Business (PFB) *	14942600000	14942600000
4	Others	437700000	437700000
	Total Segment Liabilities	30634700000	30634700000
	Un-allocable Liabilities	58674500000	58674500000
	Net Segment Liabilities	89309200000	89309200000
	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	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	-42700000	-7300000
	Total Amount of items that will not be reclassified to profit and loss	-42700000	-7300000
2	Income tax relating to items that will not be reclassified to profit or loss	-9700000	-700000
3	Amount of items that will be reclassified to profit and loss
1	Effective portion of gain / (loss) on hedging instruments in a cash n flow hedge	967900000	-71600000
2	Cost of hedging reserve	-2100000	-45400000
3	Exchange differences on translation of foreign operations	181900000	1110700000
	Total Amount of items that will be reclassified to profit and loss	1147700000	993700000
4	Income tax relating to items that will be reclassified to profit or loss	246400000	-26700000
5	Total Other comprehensive income	868300000	1013800000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			17037000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			3759600000
	Adjustments for decrease (increase) in inventories			59200000
	Adjustments for decrease (increase) in trade receivables, current			-2042600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			208100000
	Adjustments for decrease (increase) in other non-current assets			404100000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1094800000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-33300000
	Adjustments for increase (decrease) in other non-current liabilities			27100000
	Adjustments for depreciation and amortisation expense			7714600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			16000000
	Adjustments for provisions, current			106300000
	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			1089700000
	Adjustments for dividend income			0
	Adjustments for interest income			444400000
	Adjustments for share-based payments			84500000
	Adjustments for fair value losses (gains)			-324400000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			1000000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-543400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			11176900000
	Net cash flows from (used in) operations			28213900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			3339000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			24874900000
	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			2692000000
	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			92000000
	Purchase of property, plant and equipment			12314500000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	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			355900000
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	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			354900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-635900000
	Net cash flows from (used in) investing activities	-14839600000
	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			6801900000
	Repayments of borrowings			11092700000
	Payments of lease liabilities			351600000
	Dividends paid			2131800000
	Interest paid			3931000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-10705200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-669900000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			16500000
	Net increase (decrease) in cash and cash equivalents			-653400000
	Cash and cash equivalents cash flow statement at beginning of period			3993300000
	Cash and cash equivalents cash flow statement at end of period			3339900000