Integrated Filing — IndAS

General information about company
Scrip Code	500336
NSE Symbol	SURYAROSNI
MSEI Symbol	NOTLISTED
ISIN	INE335A01020
Name of company	SURYA ROSHNI 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-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	14-May-2025   14:00:00
End date and time of board meeting	14-May-2025   14:25:00
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	21458300000	74358700000
	Other income	90500000	296800000
	Total income	21548800000	74655500000
2	Expenses
(a)	Cost of materials consumed	14372200000	50358500000
(b)	Purchases of stock-in-trade	1269600000	5014400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	200400000	974700000
(d)	Employee benefit expense	1160400000	4358100000
(e)	Finance costs	48400000	207400000
(f)	Depreciation, depletion and amortisation expense	311400000	1227400000
(f)	Other Expenses
1	Other Expenses	2431600000	7860900000
	Total other expenses	2431600000	7860900000
	Total expenses	19794000000	70001400000
3	Total profit before exceptional items and tax	1754800000	4654100000
4	Exceptional items	0	0
5	Total profit before tax	1754800000	4654100000
6	Tax expense
7	Current tax	479000000	1315400000
8	Deferred tax	-25100000	-127300000
9	Total tax expenses	453900000	1188100000
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	1300900000	3466000000
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	1300900000	3466000000
17	Other comprehensive income net of taxes	-16500000	-19100000
18	Total Comprehensive Income for the period	1284400000	3446900000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1300900000	3466000000
	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	1284400000	3446900000
	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	1087800000	1087800000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		23564400000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.98	15.95
	Diluted earnings (loss) per share from continuing operations	5.98	15.93
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	5.98	15.95
	Diluted earnings (loss) per share from continuing and discontinued operations	5.98	15.93
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes on Standalone Financial Results n1.tThe above financials results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 14th May, 2025. The statutory auditors of the company have given an unmodified limited opinion audit report on these financial results, pursuant to Regulation 33 of SEBI(Listing Obligations and Disclosure Requirements) Regulations, 2015. n2.tDuring the quarter ended 31st March, 2025, 12,450 ( cumulative up to 31st March, 2025, 34,64,222) Stock Options were exercised under the SRL Employees Stock Option Scheme- 2018 and SRL Employees Stock Option Scheme -2021 and consequent upon equal number of Equity Shares of Rs. 5/- each were transferred to respective employees from Surya Roshni Employees Welfare Trust. As on 31st March, 2025, 73,928 Equity shares of Rs. 5/- each (post-bonus), after considering transfer/secondary market sale of 48,72,872 equity shares of Rs. 5/- each, have been considered as Treasury Shares and shown as deduction from Equity, in accordance with Ind AS 32 ‘ Financial Instruments Presentation'. n3.tThe company has issued 10,88,17,948 equity shares of Rs.5/- each as fully paid bonus shares in the ratio of one equity shares of Rs.5/- each for every one equity shares held on record date of January 01, 2025. This has been considered for calculating weighted average number of equity shares for all comparative periods presented as per Ind AS 33 adjusted for all periods presented. n4.tThe figures for the quarter ended March 2025 are the balancing figures between audited figures in respect of full financial year upto March 31, 2025 and the unaudited published consolidated figures upto December 31,2024, being the date of the end of the 3rd quarter of the financial year which were subjected to limited review. n

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	8260200000
	Capital work-in-progress	569800000
	Investment property	0
	Goodwill	0
	Other intangible assets	145900000
	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	0
	Other non-current financial assets	748700000
	Total non-current financial assets	748700000
	Deferred tax assets (net)	0
	Other non-current assets	66900000
	Total non-current assets	9791500000
2	Current assets
	Inventories	9017200000
	Current financial asset
	Current investments	0
	Trade receivables, current	8966300000
	Cash and cash equivalents	199600000
	Bank balance other than cash and cash equivalents	2764300000
	Loans, current	17700000
	Other current financial assets	381700000
	Total current financial assets	12329600000
	Current tax assets (net)	0
	Other current assets	1199100000
	Total current assets	22545900000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	32337400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1087800000
	Other equity	23564400000
	Total equity attributable to owners of parent	24652200000
	Non controlling interest
	Total equity	24652200000
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	404200000
	Total non-current financial liabilities	404200000
	Provisions, non-current	131300000
	Deferred tax liabilities (net)	421400000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	956900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	30800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	404200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3235300000
	Total Trade payable	3639500000
	Other current financial liabilities	1839600000
	Total current financial liabilities	5509900000
	Other current liabilities	832300000
	Provisions, current	311100000
	Current tax liabilities (Net)	75000000
	Deferred government grants, Current	0
	Total current liabilities	6728300000
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	7685200000
	Total equity and liabilites	32337400000
	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	Steel Pipes & Strips	16884400000	57490700000
2	Lighting & Consumer Durables	4580000000	16902600000
	Total Segment Revenue	21464400000	74393300000
	Less: Inter segment revenue	6100000	6100000
	Revenue from operations	21458300000	74358700000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Steel Pipes & Strips	1420800000	3574100000
2	Lighting & Consumer Durables	382400000	1287400000
	Total Profit before tax	1803200000	4861500000
	i. Finance cost	48400000	48400000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	1754800000	4654100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Steel Pipes & Strips	22065500000	22065500000
2	Lighting & Consumer Durables	10271900000	10271900000
	Total Segment Asset	32337400000	32337400000
	Un-allocable Assets	0	0
	Net Segment Asset	32337400000	32337400000
4	Segment Liabilities
	Segment Liabilities
1	Steel Pipes & Strips	3531300000	3531300000
2	Lighting & Consumer Durables	3626800000	3626800000
	Total Segment Liabilities	7158100000	7158100000
	Un-allocable Liabilities	527100000	527100000
	Net Segment Liabilities	7685200000	7685200000
	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	Remeasurement of post employment benefit obligation	-22000000	-25500000
	Total Amount of items that will not be reclassified to profit and loss	-22000000	-25500000
2	Income tax relating to items that will not be reclassified to profit or loss	-5500000	-6400000
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
5	Total Other comprehensive income	-16500000	-19100000

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			4654100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			207400000
	Adjustments for decrease (increase) in inventories			1849700000
	Adjustments for decrease (increase) in trade receivables, current			-1786700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-595000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-201700000
	Adjustments for other financial assets, current			-157200000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-47300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			234300000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1227400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-37700000
	Adjustments for provisions, non-current			-79200000
	Adjustments for other financial liabilities, current			197200000
	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			158600000
	Adjustments for share-based payments			16000000
	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			-58600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			610000000
	Net cash flows from (used in) operations			5264100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1316600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3947500000
	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			108800000
	Purchase of property, plant and equipment			1511800000
	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			0
	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			158600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2050000000
	Net cash flows from (used in) investing activities	-3294400000
	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			23800000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			6500000
	Payments of lease liabilities			75300000
	Dividends paid			544100000
	Interest paid			201300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-803400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-150300000
	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			-150300000
	Cash and cash equivalents cash flow statement at beginning of period			349900000
	Cash and cash equivalents cash flow statement at end of period			199600000