Integrated Filing — IndAS



General information about company
Scrip Code 532842
NSE Symbol SRHHYPOLTD
MSEI Symbol NOTLISTED
ISIN INE917H01012
Name of company Sree Rayalaseema Hi-Strength Hypo 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 30-May-2025   16:00:00
End date and time of board meeting 30-May-2025   17:45:00
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-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 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 1604790000 6378226000
Other income 153323000 394706000
Total income 1758113000 6772932000
2 Expenses
(a) Cost of materials consumed 949867000 3461818000
(b) Purchases of stock-in-trade -137000 78829000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -46580000 29718000
(d) Employee benefit expense 76616000 343675000
(e) Finance costs 6907000 19799000
(f) Depreciation, depletion and amortisation expense 18973000 73171000
(f) Other Expenses
1 Other Expenses 448784000 1543756000
Total other expenses 448784000 1543756000
Total expenses 1454430000 5550766000
3 Total profit before exceptional items and tax 303683000 1222166000
4 Exceptional items -30644000 -30644000
5 Total profit before tax 273039000 1191522000
6 Tax expense
7 Current tax 44719000 289803000
8 Deferred tax 8370000 27028000
9 Total tax expenses 53089000 316831000
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 219950000 874691000
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 219950000 874691000
17 Other comprehensive income net of taxes -152261000 330245000
18 Total Comprehensive Income for the period 67689000 1204936000
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 171648000 171648000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 9023824000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 12.81 50.96
Diluted earnings (loss) per share from continuing operations 12.81 50.96
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 12.81 50.96
Diluted earnings (loss) per share from continuing and discontinued operations 12.81 50.96
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1286725000
Capital work-in-progress 0
Investment property 76480000
Goodwill 0
Other intangible assets 0
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 3491605000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 43532000
Total non-current financial assets 3535137000
Deferred tax assets (net)
Other non-current assets
Total non-current assets 4898342000
2 Current assets
Inventories 397281000
Current financial asset
Current investments 0
Trade receivables, current 1033431000
Cash and cash equivalents 3689648000
Bank balance other than cash and cash equivalents 47196000
Loans, current 262176000
Other current financial assets 0
Total current financial assets 5032451000
Current tax assets (net) 15708000
Other current assets 364960000
Total current assets 5810400000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 10708742000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 171648000
Other equity 9023824000
Total equity attributable to owners of parent 9195472000
Non controlling interest 144698000
Total equity 9340170000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 105422000
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 13520000
Total non-current financial liabilities 118942000
Provisions, non-current 33052000
Deferred tax liabilities (net) 563163000
Deferred government grants, Non-current 7196000
Other non-current liabilities
Total non-current liabilities 722353000
Current liabilities
Current financial liabilities
Borrowings, current 38784000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 24639000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 120056000
Total Trade payable 144695000
Other current financial liabilities 50860000
Total current financial liabilities 234339000
Other current liabilities 378277000
Provisions, current 33603000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 646219000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 1368572000
Total equity and liabilites 10708742000
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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Chemicals 1598596000 6232731000
2 Trading 47000 88615000
3 Power Generation 6146000 56879000
4 Unallocated 153323000 394706000
Total Segment Revenue 1758112000 6772931000
Less: Inter segment revenue 0 0
Revenue from operations 1758112000 6772931000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Chemicals 127882000 787714000
2 Trading 0 -434000
3 Power Generation -1261000 29333000
4 Unallocated 153323000 394706000
Total Profit before tax 279944000 1211319000
i. Finance cost 6907000 6907000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 273037000 1191520000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Chemicals 10233675000 10233675000
2 Trading 0 0
3 Power Generation 77786000 77786000
4 Unallocated 397281000 397281000
Total Segment Asset 10708742000 10708742000
Un-allocable Assets 0 0
Net Segment Asset 10708742000 10708742000
4 Segment Liabilities
Segment Liabilities
1 Chemicals 1368572000 1368572000
2 Trading 0 0
3 Power Generation 0 0
4 Unallocated 0 0
Total Segment Liabilities 1368572000 1368572000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1368572000 1368572000
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Net gain(Losses)on defined benefit Plans -204415000 440371000
Total Amount of items that will not be reclassified to profit and loss -204415000 440371000
2 Income tax relating to items that will not be reclassified to profit or loss -52154000 110126000
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 -152261000 330245000



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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1191522000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 19797000
Adjustments for decrease (increase) in inventories -80396000
Adjustments for decrease (increase) in trade receivables, current 35462000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -54615000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -1841000
Adjustments for other financial assets, current -4976000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 14020000
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 790000
Adjustments for depreciation and amortisation expense 65063000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 119000
Adjustments for provisions, non-current 3110000
Adjustments for other financial liabilities, current 69120000
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 272872000
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) 26031000
Other adjustments for non-cash items -46736000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -227924000
Net cash flows from (used in) operations 963598000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 311636000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 651962000
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 205000
Purchase of property, plant and equipment 24342000
Proceeds from sales of investment property 0
Purchase of investment property 476584000
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 1573000
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 272872000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 143970000
Net cash flows from (used in) investing activities -82306000
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 77257000
Payments of lease liabilities 0
Dividends paid 51494000
Interest paid 7530000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -36697000
Net cash flows from (used in) financing activities -172978000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 396678000
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 396678000
Cash and cash equivalents cash flow statement at beginning of period 3292970000
Cash and cash equivalents cash flow statement at end of period 3689648000





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 S T Mohite & Co., Yes 31-Dec-2025