INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol SHEEL
MSEI Symbol NOTLISTED
ISIN INE0YJV01017
Name of Company SHEEL BIOTECH 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 28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 Agriculture
Start date and time of board meeting 28-05-2026   11:00:00
End date and time of board meeting 28-05-2026   19:30:00
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
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 30-11-2024
Indicate Company website link for updated RPT policy of the Company https://sheelbiotech.com/policies/
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
The requirement applies to listed entities that have listed any of the following as Sheel Biotech Limited does not have these so not applicable to us Non-convertible debt securities (NCDs) Non-convertible redeemable preference shares (NCRPS) Commercial papers (CPs) Any other debt instruments listed on a recognized stock exchange in India


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 01-10-2025 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 8,817.33 11,002.24
Other income 56.64 71.27
Total Income 8,873.97 11,073.51
2 Expenses
(a) Cost of materials consumed 4,572.42 5,812.99
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,248.47 982.02
(d) Employee benefit expense 781.10 1,472.66
(e) Finance costs 76.57 191.45
(f) Depreciation and amortisation expense 55.28 106.58
(g) Other Expenses
1 Communication cost 5.91 6.95
2 Rent 40.46 99.81
3 legal Fees 95.52 101.56
4 Insurance 12.09 14.20
5 Travelling Expenses 145.84 187.44
6 Repair and Maintenance 134.18 148.20
7 Printing and Stationery Expenses 22.50 25.31
8 Other 0.00 0.00
9 Miscellaneous Expenses 63.10 64.46
10 Other Expenses 244.05 458.28
Total other expenses 763.65 1,106.21
Total expenses 7,497.49 9,671.91
3 Profit before exceptional and extraordinary items and tax 1,376.48 1,401.60
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 1,376.48 1,401.60
6 Extraordinary items 0.00 0.00
7 Profit before tax 1,376.48 1,401.60
8 Tax Expense
Current tax 242.43 243.37
Deferred tax (22.73) (17.41)
Total tax expenses 219.70 225.96
9 Net Profit Loss for the period from continuing operations 1,156.78 1,175.64
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 1,156.78 1,175.64
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 1,156.78 1,175.64
17 Details of equity share capital
Paid-up equity share capital 2,035.26 2,035.26
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 0.00
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.69 6.69
Diluted earnings (loss) per share from continuing and discontinued operations 6.69 6.69
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results


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 31-03-2026
C Whether results are audited or unaudited Audited
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 1,401.60
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 191.45
Adjustments for depreciation and amortisation expense 106.58
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains (25.34)
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 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 4.53
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 277.22
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 982.02
Adjustments for decrease (increase) in trade receivables (672.59)
Adjustments for decrease (increase) in other current assets (3,004.88)
Adjustments for increase (decrease) in trade payables (30.24)
Adjustments for increase (decrease) in other current liabilities (480.34)
Adjustments for provisions 0.00
Total adjustments for working capital (3,206.03)
Total adjustments for reconcile profit (loss) (2,928.81)
Net cash flows from (used in) operations (1,527.21)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 229.68
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items (1,756.89)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (1,756.89)
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 10.50
Purchase of property plant and equipment 665.95
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 25.34
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (26.66)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (656.77)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (656.77)
Cash flows from used in financing activities
Proceeds from issuing shares 3,561.50
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 191.45
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (784.50)
Net cash flows from (used in) financing activities before extraordinary items 2,585.55
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 2,585.55
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 171.89
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 171.89
Cash and cash equivalents cash flow statement at beginning of period 46.40
Cash and cash equivalents cash flow statement at end of period 218.29


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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 2,035.26
Reserves and surplus 10,663.91
Money received against share warrants
Total shareholders' funds 12,699.17
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 124.38
Deferred tax liabilities (net) 0.00
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities
Total of Other long-term liabilities
Long-term provisions 57.60
Total non-current liabilities 181.98
6 Current liabilities
Short-term borrowings 773.53
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 0.27
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 305.74
Total Trade payable 306.01
Other current liabilities
1 Statutory Dues 246.25
2 Advances received from Customer 204.72
3 Employee Benefits Payable 102.10
4 Other payables 44.38
5 Interest accrued but not paid 0.51
Total of Other long-term liabilities 597.96
Short-term provisions 19.78
Total current liabilities 1,697.28
Total equity and liabilities 14,578.43
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 946.63
Producing properties 0.00
Intangible assets 1.15
Preproducing properties
Property, Plant and Equipment capital work-in-progress 345.40
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 1,293.18
ii Non-current investments 79.20
v Deferred tax assets (net) 10.46
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 0.00
Other non-current assets
1 Other Deposits 14.97
2 Deposits with Banks 397.88
Total of Other non-current assets 412.85
Total non-current assets 1,795.69
Current assets
Current investments 0.00
Inventories 2,956.51
Trade receivables 6,180.50
Cash and cash equivalents 19.31
Bank balance other than cash and cash equivalents 198.98
Short-term loans and advances 296.10
Other current assets
1 Other Current Assets 3,131.34
Total of Other current assets 3,131.34
Total current assets 12,782.74
Total assets 14,578.43
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1)


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 01-10-2025 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results 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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




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 08-10-2025
Amount Raised 3,402.00
Report filed for Quarter ended 31-03-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable Care Rating
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 Na.
Comments of the auditors, if any Na.
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 capital expenditure requirements Na. 911.95 0.00 665.95 0.00
2 Working Capital Requirements Na. 1,588.00 0.00 1,588.00 0.00
3 General Corporate Purposes Na. 476.80 0.00 472.17 0.00
4 Issue Related Expenses Na. 425.25 0.00 402.25 0.00


Signatory Details

Name of signatory Divye Chandak
Designation of person Managing Director
Place Delhi
Date 27-05-2026


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 Sheel Biotech Limited Mr. Sanjay Chandak Director Remuneration NA. 103.50 0.00 0.93
2 Sheel Biotech Limited Mr. Sanjay Chandak Director Any other transaction Rent NA. 14.10 0.00 0.00
3 Sheel Biotech Limited Mr. Sanjay Chandak Director Loan NA. 176.00 0.00 0.00
4 Sheel Biotech Limited Mr. Sanjay Chandak Director Loan NA. 587.26 411.26 0.00
5 Sheel Biotech Limited Mr. Sanjay Chandak Director Any other transaction Business Expenses NA. 1.98 0.00 0.00
6 Sheel Biotech Limited Mr. Satya Narayan Chandak Director Any other transaction Rent NA. 12.30 0.00 0.00
7 Sheel Biotech Limited Mr. Satya Narayan Chandak Director Remuneration NA. 81.00 0.00 2.33
8 Sheel Biotech Limited Mr. Sumeet Chandak Relative of Director Remuneration NA. 36.00 0.00 2.52
9 Sheel Biotech Limited Mr. Sumeet Chandak Relative of Director Loan NA. 0.00 0.00 0.00
10 Sheel Biotech Limited Mr. Sumeet Chandak Relative of Director Loan NA. 0.00 0.00 0.00
11 Sheel Biotech Limited Mrs. Sunita Chandak Relative of Director Any other transaction Rent NA. 10.50 0.00 0.00
12 Sheel Biotech Limited Mrs. Sunita Chandak Relative of Director Any other transaction Salary NA. 40.50 0.00 2.06
13 Sheel Biotech Limited Mrs. Sunita Chandak Relative of Director Any other transaction Business Expense NA. 0.17 0.00 0.00
14 Sheel Biotech Limited Mrs. Neha Chandak Relative of Director Any other transaction Salary NA. 18.00 0.00 1.46
15 Sheel Biotech Limited Mr. Divye Chandak Director Remuneration NA. 70.00 0.00 4.67
16 Sheel Biotech Limited Mr. Divye Chandak Director Loan NA. 250.00 0.00 0.00
17 Sheel Biotech Limited Mr. Divye Chandak Director Loan NA. 250.00 0.00 0.00
18 Sheel Biotech Limited Himanshi Chandak Relative of Director Any other transaction Salary NA. 0.00 0.00 0.00
19 Sheel Biotech Limited Mrs. Anisha Chandak Relative of Director Any other transaction Salary NA. 52.00 0.00 3.48
20 Sheel Biotech Limited Greenium Entity in which Director is a Key person Purchase of goods or services NA. 141.19 0.00 0.00
21 Sheel Biotech Limited Greenium Entity in which Director is a Key person Sale of goods or services 1,064.66 Ominubus Approval 1,064.66 15-11-2025 1,064.66 (0.17) 225.93
22 Sheel Biotech Limited Greenium Entity in which Director is a Key person Any other transaction Rental Income NA. 6.67 0.00 0.00
23 Sheel Biotech Limited Jay Shree Investment Mr. Sanjay Chandak, Sh. Sumeet Chandak and Sumeet Chandak(HUF) all together having shareholding more than 20%. Interest paid NA. 0.00 0.00 0.00
24 Sheel Biotech Limited Jay Shree Investment Mr. Sanjay Chandak, Sh. Sumeet Chandak and Sumeet Chandak(HUF) all together having shareholding more than 20%. Loan NA. 283.00 0.00 0.00
25 Sheel Biotech Limited Jay Shree Investment Mr. Sanjay Chandak, Sh. Sumeet Chandak and Sumeet Chandak(HUF) all together having shareholding more than 20%. Loan NA. 283.00 0.00 0.00
26 Sheel Biotech Limited Sanjay Chandak HUF Entity in which Director is a Key person Sale of goods or services NA. 76.13 0.00 89.83
27 Sheel Biotech Limited RAMESH CHANDRA SRIVASTAVA Independent Director Remuneration NA. 0.40 0.00 0.30
28 Sheel Biotech Limited SHYAMSUNDAR BANG Independent Director Remuneration NA. 0.40 0.00 0.30
29 Sheel Biotech Limited MINI CHADHA Director and relative of Director Remuneration NA. 0.40 0.00 0.30
30 Sheel Biotech Limited ATUL KUMAR Independent Director Remuneration NA. 0.40 0.00 0.30
31 Sheel Biotech Limited Surbhi CFO (Resigned Wef 10/10/2025) Any other transaction Salary NA. 11.00 0.00 0.00
32 Sheel Biotech Limited Anil Kumar CFO (Resigned Wef 07/04/2026) Any other transaction Salary NA. 9.60 0.00 1.92
33 Sheel Biotech Limited Anupam Company Secretary and Compliance officer Any other transaction Salary NA. 11.20 0.00 0.95
34 Sheel Biotech Limited Vitro Biotechnologies Limited Sh. Sumeet Chandak and Sumeet Chandak(HUF) having shareholding more than 20%. Purchase of goods or services NA. 33.51 0.00 0.00
35 Sheel Biotech Limited Vitro Biotechnologies Limited Sh. Sumeet Chandak and Sumeet Chandak(HUF) having shareholding more than 20%. Sale of goods or services NA. 358.75 0.00 93.39
Total value of transaction during the reporting period 3,983.62