Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol SHERA
MSEI Symbol NOTLISTED
ISIN INE0MM001019
Name of company SHERA ENERGY LIMITED
Type of company SME
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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 NON-FERROUS METALS
Start date and time of board meeting 28-May-2025   13:13:00
End date and time of board meeting 28-May-2025   13:48:00
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? No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(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? No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Company has not made any default in the repayemnt of loans and Debt securities



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-Oct-2024 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 4399164000 8592770000
Other income 2095000 8851000
Total income 4401259000 8601621000
2 Expenses
(a) Cost of materials consumed 4358377000 8327595000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -214587000 -234080000
(d) Employee benefit expense 46914000 87059000
(e) Finance costs 64730000 143148000
(f) Depreciation, depletion and amortisation expense 6571000 12383000
(f) Other Expenses
1 Other Expenses 75446000 142601000
Total other expenses 75446000 142601000
Total expenses 4337451000 8478706000
3 Total profit before exceptional items and tax 63808000 122915000
4 Exceptional items 0 0
5 Total profit before tax 63808000 122915000
6 Tax expense
7 Current tax 14701000 29166000
8 Deferred tax -658000 238000
9 Total tax expenses 14043000 29404000
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 49765000 93511000
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 49765000 93511000
17 Other comprehensive income net of taxes -2259000 -2321000
18 Total Comprehensive Income for the period 47506000 91190000
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 244393000 244393000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1027545000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.18 4.1
Diluted earnings (loss) per share from continuing operations 2.18 4.1
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 2.18 4.1
Diluted earnings (loss) per share from continuing and discontinued operations 2.18 4.1
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1 The above audited Standalone Financial Results of Shera Energy Limited for the half year and year ended on 31st March 25 were reviewed and recommended by the Audit committee and approved by the Board of Directors at their respective meeting held on 28th May 25. These results have been audited by the Statutory Auditors of the Company in terms of Regulation 33 of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulation 2015 LODR as amended. n2 The above Standalone audited financial results for half year and year ended 31st March 25 have been prepared by the Company in accordance with Regulation 33 of SEBI Listing Obligation Disclosure Requirements Regulations 2015 as amended. n3 The figures of the previous period have been regrouped rearranged and recasted reclassified wherever considered necessary. n4 The Company is engaged in the activity of manufacturer of non-ferrous metal products and its alloy products and winding wires. n5 The above Standalone Financial Results are prpared in accordance with the Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act 2013 read with the Companies Indian Accounting Standard Rules 2015 as amended. n6 The statement includes the results for the half year ended 31st March 25 being the balanced figure between audited figures in respect of the full financial year and the unaudited figures in respect of 1st half year of the current financial year 2024-25. n7 The Company is engaged in the activity of manufacturer of nonferrous metal products and its alloy products and winding wires hence looking into the nature of business company is operating under single segment due to which segment reporting is not applicable to company. n8 During the year ended at 31st March 25, the companyhas alloted 1651000 Equity Share by way of Preferential Allotment as on 24th March 25 at face value of Rs. 10.00 Each at an issue Price of Rs. 184.00 Per Equity Share Inculding Security Premium of Rs. 174.00 per Equity Share. n9 The proceeds from preferential Allotment is RS. 3037.84 Lakhs and Utilization of the same is as follow ntttttt nPaticularstPlanned as Per prospectustUtilization up to 31st March 25tBalance as at 31st march 25 n tinvestment in material subsidiary company i.e shera metal private limited fro expanstion of manufacturing capicitiest 1235.60 t t 1235.60 n investment in material subsidiary company i.e shera zambia limited for expantion of manufacturing capicitiest 1000.00 t - t 1000.00 n tWorking capital requirement of the companyt 802.24 t t 802.24 n tTotalt 3037.84 t t 3037.84 ntttttt n[10]tThe Status of investor's complaints during the period ended on 31st March 25 as under ntttttt ntComplaints pending at the beginning of the periodt t tNil ntComplaints received during the periodtttNil ntComplaints disposed during the periodtttNil ntComplaints resolved at the end of the periodt t tNil 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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 138936000
Capital work-in-progress 28400000
Investment property 0
Goodwill 0
Other intangible assets 47000
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 471978000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 11342000
Total non-current financial assets 483320000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 650703000
2 Current assets
Inventories 1047995000
Current financial asset
Current investments 0
Trade receivables, current 1080559000
Cash and cash equivalents 493373000
Bank balance other than cash and cash equivalents 102766000
Loans, current 15075000
Other current financial assets 14051000
Total current financial assets 1705824000
Current tax assets (net) 0
Other current assets 66694000
Total current assets 2820513000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3471216000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 244393000
Other equity 1027545000
Total equity attributable to owners of parent 1271938000
Non controlling interest
Total equity 1271938000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 24519000
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 24519000
Provisions, non-current 3765000
Deferred tax liabilities (net) 7495000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 35779000
Current liabilities
Current financial liabilities
Borrowings, current 1012317000
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 977080000
Total Trade payable 977080000
Other current financial liabilities 164569000
Total current financial liabilities 2153966000
Other current liabilities 620000
Provisions, current 6748000
Current tax liabilities (Net) 2165000
Deferred government grants, Current 0
Total current liabilities 2163499000
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 2199278000
Total equity and liabilites 3471216000
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-Oct-2024 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-Oct-2024 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 Item that will not be reclassified to profit and loss -3018000 -3101000
Total Amount of items that will not be reclassified to profit and loss -3018000 -3101000
2 Income tax relating to items that will not be reclassified to profit or loss -759000 -780000
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 -2259000 -2321000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 122915000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -203052000
Adjustments for decrease (increase) in trade receivables, current 71870000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -16650000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -1997000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 16653000
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 12383000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -2407000
Adjustments for provisions, non-current 5377000
Adjustments for other financial liabilities, current 6009000
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) -111814000
Net cash flows from (used in) operations 11101000
Dividends received 0
Interest paid -143148000
Interest received -7957000
Income taxes paid (refund) 30022000
Other inflows (outflows) of cash -1973000
Net cash flows from (used in) operating activities 114297000
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 271089000
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 50720000
Purchase of property, plant and equipment 89927000
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 7957000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -21161000
Net cash flows from (used in) investing activities -323500000
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 303444000
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 541798000
Repayments of borrowings 33437000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 143148000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -695000
Net cash flows from (used in) financing activities 667962000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 458759000
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 458759000
Cash and cash equivalents cash flow statement at beginning of period 34614000
Cash and cash equivalents cash flow statement at end of period 493373000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Keyur Shah & Co. Yes 31-Dec-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 21-Mar-2025
Amount Raised 30378400000000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Investment In material Subsidiary Company i.e shera metal private limited for expansion of manufacturing capicities NA 123560000 0 0 0
2 investment in material subsidiary company i.e shera zambia limited for expantion of manufacturing capicities NA 100000000 0 0 0
3 Working capital requirement of the company NA 80224000 0 0 0


Signatory Details
Name of signatory Jyoti Goyal
Designation of person Company Secretary and Compliance Officer
Place Jaipur
Date 28-May-2025