Integrated Filing — IndAS

General information about company
Scrip Code	532310
NSE Symbol	SHREERAMA
MSEI Symbol	NA
ISIN	INE879A01019
Name of company	SHREE RAMA MULTI-TECH 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	07-May-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	Single segment
Description of single segment	Manufacturing of Packaging Materials
Start date and time of board meeting	14-May-2025   11:15:00
End date and time of board meeting	14-May-2025   14:50:00
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	Statement on impact of audit qualification
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	2022-02-09
Indicate Company website link for updated RPT policy of the Company	www.srmtl.com
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
We had not defaulted on Loans and Debts Securites

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	580241000	2059746000
	Other income	13317000	25332000
	Total income	593558000	2085078000
2	Expenses
(a)	Cost of materials consumed	324613000	1211085000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	20710000	-11960000
(d)	Employee benefit expense	59492000	225176000
(e)	Finance costs	5441000	13666000
(f)	Depreciation, depletion and amortisation expense	33381000	87728000
(f)	Other Expenses
1	Other Expenses	57082000	237686000
2	Power & Fuel Exps.	21953000	103317000
	Total other expenses	79035000	341003000
	Total expenses	522672000	1866698000
3	Total profit before exceptional items and tax	70886000	218380000
4	Exceptional items	0	0
5	Total profit before tax	70886000	218380000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	-295077000	-295077000
9	Total tax expenses	-295077000	-295077000
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	365963000	513457000
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	365963000	513457000
17	Other comprehensive income net of taxes	3309000	-8863000
18	Total Comprehensive Income for the period	369272000	504594000
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	667340000	667340000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		864444000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.72	3.76
	Diluted earnings (loss) per share from continuing operations	2.72	3.76
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	2.72	3.76
	Diluted earnings (loss) per share from continuing and discontinued operations	2.72	3.76
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	708302000
	Capital work-in-progress	172121000
	Investment property	0
	Goodwill	0
	Other intangible assets	713000
	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	62000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	5212000
	Total non-current financial assets	5274000
	Deferred tax assets (net)	298493000
	Other non-current assets	19816000
	Total non-current assets	1204719000
2	Current assets
	Inventories	319167000
	Current financial asset
	Current investments	0
	Trade receivables, current	505239000
	Cash and cash equivalents	6332000
	Bank balance other than cash and cash equivalents	93747000
	Loans, current	0
	Other current financial assets	909000
	Total current financial assets	606227000
	Current tax assets (net)	0
	Other current assets	11656000
	Total current assets	937050000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2141769000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	667340000
	Other equity	864444000
	Total equity attributable to owners of parent	1531784000
	Non controlling interest
	Total equity	1531784000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	204467000
	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	656000
	Total non-current financial liabilities	205123000
	Provisions, non-current	19835000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	224958000
	Current liabilities
	Current financial liabilities
	Borrowings, current	183972000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	39322000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	129441000
	Total Trade payable	168763000
	Other current financial liabilities	19674000
	Total current financial liabilities	372409000
	Other current liabilities	8279000
	Provisions, current	4339000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	385027000
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	609985000
	Total equity and liabilites	2141769000
	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)
	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
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
1	Gratuity	-107000	-12279000
	Total Amount of items that will not be reclassified to profit and loss	-107000	-12279000
2	Income tax relating to items that will not be reclassified to profit or loss	-3416000	-3416000
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	3309000	-8863000

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			218380000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			13666000
	Adjustments for decrease (increase) in inventories			-27505000
	Adjustments for decrease (increase) in trade receivables, current			-64047000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	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			-9122000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			87728000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	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			-7946000
	Adjustments for dividend income			0
	Adjustments for interest income			5180000
	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			3000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-8432000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-20835000
	Net cash flows from (used in) operations			197545000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-780000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			198325000
	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			5509000
	Purchase of property, plant and equipment			385588000
	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			4367000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-91610000
	Net cash flows from (used in) investing activities	-467322000
	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			267968000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			16445000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			251523000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-17474000
	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			-17474000
	Cash and cash equivalents cash flow statement at beginning of period			23806000
	Cash and cash equivalents cash flow statement at end of period			6332000

Audit qualification
Sr.	Details of Audit Qualification	Type of Audit Qualification	Frequency of qualification	For Audit Qualification(s) where the impact is quantified by the auditor	For Audit Qualification(s) where the impact is not quantified by the auditor
				Management's Views	(i) Management's estimation on the impact of audit qualification	(ii) If management is unable to estimate the impact, reasons for the same	Auditors' Comments on (i) or (ii) above
1	Textual Information(1)	Qualified opinion	Repetitive	Textual Information(2)	Textual Information(3)	Textual Information(4)	Textual Information(5)

Text Block
Textual Information(1)	Non consolidation of accounts of Shree Rama Maurities Limited Wholly Owned Subsidiary WOS as per Sec 129 of the Act and Ind AS 110 of ICAI for the reasons specified in notes to accounts
Textual Information(2)	NA
Textual Information(3)	NA
Textual Information(4)	In respect of the investment made in Shree Rama Mauritius Limited its wholly owned subsidiary WOS the resident directors and key managerial personnel of the said WOS had resigned in the year 2005 and 06 and audited accounts for the year ended 30th September 2003 and onwards could not be prepared and provided Its present status is shown as defunct under respective laws. The company has accordingly provided for diminution in the value of investments in the earlier years. nIn view of the above it was not possible to prepare consolidated financial statements as required by Ind AS 110 issued by ICAI and other provisions of the Companies Act 2013.
Textual Information(5)	Refer basis for Qualified Opinion in the Independent Auditors report dated 14th May 2025 on the Standalone Financial Results of the company for the year ended on 31st March 2025