Integrated Filing — IndAS

General information about company
Scrip Code	540425
NSE Symbol	SHANKARA
MSEI Symbol	NOTLISTED
ISIN	INE274V01019
Name of company	SHANKARA BUILDING PRODUCTS 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	16-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	Unaudited
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	16-May-2025   12:15:00
End date and time of board meeting	16-May-2025   15:10:00
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
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	Unaudited	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	16391600000	56966900000
	Other income	11000000	32600000
	Total income	16402600000	56999500000
2	Expenses
(a)	Cost of materials consumed	3259200000	13368000000
(b)	Purchases of stock-in-trade	12675200000	41036200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-468500000	-614500000
(d)	Employee benefit expense	143400000	580900000
(e)	Finance costs	116300000	522500000
(f)	Depreciation, depletion and amortisation expense	40600000	166700000
(f)	Other Expenses
1	Other Expenses	268300000	907100000
	Total other expenses	268300000	907100000
	Total expenses	16034500000	55966900000
3	Total profit before exceptional items and tax	368100000	1032600000
4	Exceptional items	0	0
5	Total profit before tax	368100000	1032600000
6	Tax expense
7	Current tax	79600000	258700000
8	Deferred tax	4000000	-100000
9	Total tax expenses	83600000	258600000
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	284500000	774000000
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	284500000	774000000
17	Other comprehensive income net of taxes	-500000	1000000
18	Total Comprehensive Income for the period	284000000	775000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	284500000	774000000
	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	-500000	1000000
	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	242500000	242500000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		8435500000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	11.73	31.92
	Diluted earnings (loss) per share from continuing operations	11.73	31.92
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	11.73	31.92
	Diluted earnings (loss) per share from continuing and discontinued operations	11.73	31.92
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
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	2729900000
	Capital work-in-progress	17300000
	Investment property	85900000
	Goodwill	140400000
	Other intangible assets	0
	Intangible assets under development	45700000
	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	22800000
	Loans, non-current	500000
	Other non-current financial assets	105300000
	Total non-current financial assets	128600000
	Deferred tax assets (net)	200000
	Other non-current assets	96000000
	Total non-current assets	3244000000
2	Current assets
	Inventories	5775700000
	Current financial asset
	Current investments	0
	Trade receivables, current	7973700000
	Cash and cash equivalents	231900000
	Bank balance other than cash and cash equivalents	66400000
	Loans, current	0
	Other current financial assets	17500000
	Total current financial assets	8289500000
	Current tax assets (net)	28500000
	Other current assets	680800000
	Total current assets	14774500000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	18018500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	242500000
	Other equity	8435500000
	Total equity attributable to owners of parent	8678000000
	Non controlling interest
	Total equity	8678000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	24000000
	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	1200000
	Total non-current financial liabilities	25200000
	Provisions, non-current	0
	Deferred tax liabilities (net)	88100000
	Deferred government grants, Non-current	0
	Other non-current liabilities	13400000
	Total non-current liabilities	126700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	996700000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	243400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	7637600000
	Total Trade payable	7881000000
	Other current financial liabilities	128500000
	Total current financial liabilities	9006200000
	Other current liabilities	181200000
	Provisions, current	9500000
	Current tax liabilities (Net)	16900000
	Deferred government grants, Current	0
	Total current liabilities	9213800000
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	9340500000
	Total equity and liabilites	18018500000
	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		Unaudited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Retail	8181700000	29433700000
2	Channel & Enterprise	8209900000	27533200000
	Total Segment Revenue	16391600000	56966900000
	Less: Inter segment revenue	0	0
	Revenue from operations	16391600000	56966900000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Retail	503000000	1682600000
2	Channel & Enterprise	112000000	344800000
	Total Profit before tax	615000000	2027400000
	i. Finance cost	116300000	116300000
	ii. Other Unallocable Expenditure net off Unallocable income	130600000	130600000
	Profit before tax	368100000	1032600000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Retail	6499200000	6499200000
2	Channel & Enterprise	7548500000	7548500000
	Total Segment Asset	14047700000	14047700000
	Un-allocable Assets	3970800000	3970800000
	Net Segment Asset	18018500000	18018500000
4	Segment Liabilities
	Segment Liabilities
1	Retail	1202200000	1202200000
2	Channel & Enterprise	6678800000	6678800000
	Total Segment Liabilities	7881000000	7881000000
	Un-allocable Liabilities	1459500000	1459500000
	Net Segment Liabilities	9340500000	9340500000
	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	Unaudited	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	Re-measurements of the defined benefit plans	-600000	1500000
	Total Amount of items that will not be reclassified to profit and loss	-600000	1500000
2	Income tax relating to items that will not be reclassified to profit or loss	-100000	400000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating the financial statements of a foreign operation	0	-100000
	Total Amount of items that will be reclassified to profit and loss	0	-100000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-500000	1000000

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			Unaudited
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			1032600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-928500000
	Adjustments for decrease (increase) in trade receivables, current			-1161900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-54000000
	Adjustments for decrease (increase) in other non-current assets			3700000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-4100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1377400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-67700000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			166700000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-29200000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			7900000
	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			5400000
	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			517400000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			48700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-129000000
	Net cash flows from (used in) operations			903600000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			267600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			636000000
	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			11000000
	Purchase of property, plant and equipment			260300000
	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			14100000
	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			5300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-5800000
	Net cash flows from (used in) investing activities	-263900000
	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			-186600000
	Payments of lease liabilities			19200000
	Dividends paid			72300000
	Interest paid			518800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-423700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-51600000
	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			-51600000
	Cash and cash equivalents cash flow statement at beginning of period			283500000
	Cash and cash equivalents cash flow statement at end of period			231900000