INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol SHKSIL
MSEI Symbol NOTLISTED
ISIN INE0NON01025
Name of Company SHRI HARE-KRISHNA SPONGE IRON LIMITED
Type of company SME
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 13-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
Nature of report standalone or consolidated Standalone
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
Segment Reporting Single segment
Description of single segment Sponge Iron
Start date and time of board meeting 13-11-2025   15:00:00
End date and time of board meeting 13-11-2025   17:05:00
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? 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
(III) 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 24-07-2025
Indicate Company website link for updated RPT policy of the Company https://shkraipur.com/policies/Policy-On-Materiality-Of-Rpt.pdf?v=2025
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
There are no instances of defaults on Loans and Debt Securities by the entity during the reporting period


Financial Results — Other than Bank

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 3,942.91 3,942.91
Other income 159.72 159.72
Total Income 4,102.63 4,102.63
2 Expenses
(a) Cost of materials consumed 3,126.54 3,126.54
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (134.22) (134.22)
(d) Employee benefit expense 153.33 153.33
(e) Finance costs 15.14 15.14
(f) Depreciation and amortisation expense 52.69 52.69
(g) Other Expenses
1 Power and Fuel 25.96 25.96
2 Electricity Exp 96.65 96.65
3 Repairs & Maintenance 28.68 28.68
4 Security Expenses 14.56 14.56
5 Brokerage & Commission 9.81 9.81
6 Testing expenses 9.39 9.39
7 Insurance Charges 7.57 7.57
8 Handling Charges 4.61 4.61
9 Other Expenses 37.48 37.48
Total other expenses 234.71 234.71
Total expenses 3,448.19 3,448.19
3 Profit before exceptional and extraordinary items and tax 654.44 654.44
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 654.44 654.44
6 Extraordinary items 0.00 0.00
7 Profit before tax 654.44 654.44
8 Tax Expense
Current tax 150.97 150.97
Deferred tax 38.75 38.75
Total tax expenses 189.72 189.72
9 Net Profit Loss for the period from continuing operations 464.72 464.72
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 464.72 464.72
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 464.72 464.72
17 Details of equity share capital
Paid-up equity share capital 1,919.11 1,919.11
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.49 5.49
Diluted earnings (loss) per share from continuing and discontinued operations 5.49 5.49
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) Notes: 1. These financial results have been prepared in accordance with the recognition and measurement principle of applicable Accounting Standards prescribed under Section 133 of the Companies Act, 2013 read with relevant rules framed thereunder. 2. The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors in its meeting held on 13th day of November, 2025. 3. The statutory auditors have expressed an unmodified opinion in the Limited Review Report on these financial results. 4. The members of the Company at the Extra Ordinary General Meeting held on 04th July 2024 had approved the sub-division of 20,00,000 (Twenty lakhs) Equity Shares of Rs 100/- (Rupees Hundred only) each into 2,00,00,000/- (Two Crore) Equity Shares of Rs. 10/- (Rupees Ten Only) each fully paid, in such a manner that 1 (one) equity share of Rs 100/- (Rupees Hundred only) shall constitute 10 (Ten) equity shares of Rs 10/- (Rupees Ten Only) each of the Company, without altering the aggregate amount of such capital 5. During the period under review, Mr Kamlesh Kumar Dewangan was been appointed as Whole Time Director at the Extra Ordinary General Meeting of the Company held on April 09th 2025. However, due to personal circumstances, Mr Kamlesh Kumar Dewangan has resigned as Whole Time Director from the Board of the Company with effect from 18th September, 2025 6. During the period under review, the Company has made an Initial Public Issue of 50,70,000 Equity shares of face value Rs.10/- each at a price of Rs. 59/- per Equity share aggregating to Rs. 2991.30 Lakhs and made allotment on 27th June 2025. 7. On July 01st 2025, the equity shares of the company got listed on NSE Emerge platform. 8. The details of utilization of IPO proceeds as on September 30th, 2025 are mentioned below: (Rs. In Lakhs) Particulars As per Prospectus Utilized till 30/09/2025 Pending Utilization Funding of Capital Expenditure Requirements of our Company towards set up of Captive Power Plant at Siltara-Raipur Rs. 2,300.00 Rs. 775.26 Rs. 1524.74 General Corporate Purpose Rs. 326.72 0 Rs. 326.72 Issue related expenses in relation to Issue Rs. 364.58 Rs. 293.32 Rs. 71.26 9. The Company is primarily engaged in the business of manufacturing and selling of Sponge Iron. 10. The Company has only one operating segment, hence disclosure under AS 17 on Segment Reporting is not applicable. 11. The figures for the comparative periods have been regrouped/reclassified wherever necessary. All the regroupings and reclassifications are on account of change in the presentation or classification of items. The above regroupings and reclassifications have no impact on the profit of the company for half year ended 30th September 2025 or the previous periods. 12. The figures of half year ended 31st March 2025 are the balancing figures between the audited figures in respect of full financial year and figures of upto the first half of the financial year except Earnings per Equity Share. 13. The Company’s 5 MW captive power plant, which will operate entirely on green energy, is scheduled to commence operations by the last week of January 2026. 14. The un-audited Financial Results of the Company are available on Company’s website i.e., https://shkraipur.com/ and also on the website of NSE Limited, www.nseindia.com, where the Shares of the Company are listed.


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited
D Nature of report standalone or consolidated Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 654.44
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 15.14
Adjustments for depreciation and amortisation expense 52.69
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow (159.71)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) (91.88)
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 274.93
Adjustments for decrease (increase) in trade receivables (318.50)
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for increase (decrease) in trade payables (396.65)
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for provisions 2.62
Total adjustments for working capital (437.60)
Total adjustments for reconcile profit (loss) (529.48)
Net cash flows from (used in) operations 124.96
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 101.59
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 23.37
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 23.37
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property plant and equipment 0.00
Purchase of property plant and equipment 1,724.15
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (762.90)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (2,487.05)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (2,487.05)
Cash flows from used in financing activities
Proceeds from issuing shares 2,991.30
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 1,086.98
Repayments of borrowings 259.38
Dividends paid 0.00
Interest paid 10.18
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (301.30)
Net cash flows from (used in) financing activities before extraordinary items 3,507.42
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 3,507.42
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,043.74
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 1,043.74
Cash and cash equivalents cash flow statement at beginning of period 1,260.84
Cash and cash equivalents cash flow statement at end of period 2,304.58


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 1,919.11
Reserves and surplus 8,594.22
Money received against share warrants
Total shareholders' funds 10,513.33
2 Share application money pending allotment 0.00
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings 1,849.47
Deferred tax liabilities (net) 18.19
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Long-term provisions 28.92
Total non-current liabilities 1,896.58
6 Current liabilities
Short-term borrowings 117.21
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 6.73
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 198.41
Total Trade payable 205.14
Other current liabilities 180.11
Short-term provisions 63.98
Total current liabilities 566.44
Total equity and liabilities 12,976.35
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 682.11
Producing properties
Intangible assets 76.71
Preproducing properties
Property, Plant and Equipment capital work-in-progress 3,029.09
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 3,787.91
ii Non-current investments 198.93
v Deferred tax assets (net)
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 462.01
viii Other non-current assets 1,032.45
Total non-current assets 5,481.30
Current assets
Current investments 0.00
Inventories 708.08
Trade receivables 259.70
Cash and cash equivalents 5,533.73
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 993.54
Other current assets
Total current assets 7,495.05
Total assets 12,976.35
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 A.C. Bhuteria & Co. Yes 31-03-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 27-06-2025
Amount Raised 2,991.30
Report filed for Quarter ended 30-09-2025
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
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 Funding of Capital Expenditure requirements of our company towards setup of Captive Power Plant at Siltara – Raipur NA 2,300.00 0.00 775.26 0.00
2 General Corporate Purpose NA 326.72 0.00 0.00 0.00
3 Issue related expenses in relation to Issue NA 364.58 0.00 293.32 0.00 Balance of Rs 71.26 lakhs will be utilized towards ' General Corporate Purpose'.


Signatory Details

Name of signatory Rashmeet Kaur
Designation of person Company Secretary and Compliance Officer
Place Raipur
Date 22-10-2025


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity /subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 SHRI HARE-KRISHNA SPONGE IRON LIMITED ANUBHAV PARASRAMPURIA KMP OF THE COMPANY Remuneration 36.00 OMNIBUS APPROVAL GRANTED BY AUDIT COMMITTEE 3.00 3.38 0.38
2 SHRI HARE-KRISHNA SPONGE IRON LIMITED KAMLESH KUMAR DEWANGAN KMP OF THE COMPANY Remuneration 7.00 OMNIBUS APPROVAL GRANTED BY AUDIT COMMITTEE 2.60 (0.23) (0.30)
3 SHRI HARE-KRISHNA SPONGE IRON LIMITED ABHISHEK PARASRAMPURIA KMP OF THE COMPANY Remuneration 30.00 OMNIBUS APPROVAL GRANTED BY AUDIT COMMITTEE 3.00 4.15 1.15
4 SHRI HARE-KRISHNA SPONGE IRON LIMITED RASHMEET KAUR KMP OF THE COMPANY Remuneration 15.00 OMNIBUS APPROVAL GRANTED BY AUDIT COMMITTEE 3.36 (0.60) (0.50)
5 SHRI HARE-KRISHNA SPONGE IRON LIMITED INDO CHAINS A FIRM IN WHICH DIRECTOR IS A PARTNER Sale of goods or services 10.00 THE AUDIT COMPANY HAS GRANTED OMNIBUS APPROVAL FOR AN AGGREGATE AMOUNT OF RS 10 LACS FOR PURCHASE AND SALE OF GOODS OR SERVICES WITH M/S INDOCHAINS 1.30 0.05 1.35
6 SHRI HARE-KRISHNA SPONGE IRON LIMITED ANITA TRADELINKS PRIVATE LIMITED Common Director Purchase of goods or services 6.00 OMNIBUS APPROVAL GRANTED BY AUDIT COMMITTEE 1.70 (0.27) 0.08
7 SHRI HARE-KRISHNA SPONGE IRON LIMITED INDO CHAINS (RAIPUR) PRIVATE LIMITED Common Director Purchase of goods or services 10.00 OMNIBUS APPROVAL GRANTED BY AUDIT COMMITTEE 2.54 0.00 (2.54)
8 SHRI HARE-KRISHNA SPONGE IRON LIMITED INDO CHAINS (RAIPUR) PRIVATE LIMITED Common Director Sale of goods or services 700.00 OMNIBUS APPROVAL GRANTED BY AUDIT COMMITTEE 297.62 0.00 257.62
9 SHRI HARE-KRISHNA SPONGE IRON LIMITED INDO CHAINS (RAIPUR) PRIVATE LIMITED Common Director Loan 500.00 OMNIBUS APPROVAL GRANTED BY AUDIT COMMITTEE 0.00 64.51 64.51
10 SHRI HARE-KRISHNA SPONGE IRON LIMITED INDO CHAINS (RAIPUR) PRIVATE LIMITED Common Director Interest received OMNIBUS APPROVAL GRANTED BY AUDIT COMMITTEE of 9% pa FOR EXISTING AS WELL AS SUBSEQUENT LOAN 2.90 0.00 2.90
11 SHRI HARE-KRISHNA SPONGE IRON LIMITED ANITA PARASRAMPURIA RELATIVE OF KMP Remuneration OMNIBUS APPROVAL GRANTED BY AUDIT COMMITTEE 0.00 7.53 0.00
12 SHRI HARE-KRISHNA SPONGE IRON LIMITED SHWETA PARASRAMPURIA RELATIVE OF KMP Remuneration OMNIBUS APPROVAL GRANTED BY AUDIT COMMITTEE 0.00 2.10 2.10
Total value of transaction during the reporting period 318.02