| 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 | 29-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 25-05-2026 |
| 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 | Sponge Iron |
| Start date and time of board meeting | 29-05-2026 13:30:00 |
| End date and time of board meeting | 29-05-2026 15:50:00 |
| 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 | Statement on impact of audit qualification |
| 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 |
| Notes to Results: 1 The Company has a 4.48% share in profit/(loss) in the LLP, and the capital balance of the Company stands at Rs. 48.00 lacs as on 31.03.26 (P.Y. 48.47 lacs). The LLP has an investment in a Joint Venture, namely M/s Deavnara Coal Fields LLP aggregating to Rs. 1,243.86 lacs as on 31.03.26 (P.Y. 1,246.65 lacs). Pursuant to a Supreme Court Order dated 24.09.2014, a Coal Block allocated to the said LLP along with the other partners in the joint venture stood cancelled. Subsequent to cancellation of the previous allocation, the Government of India, Ministry of Law and Justice (Legislative Department) promulgated The Coal Mines (Special Provisions) Ordinance, 2014. But the process of re-allotment and crystallization of compensation amount in respect of the LLP's mine is pending at the Nominated Authority, Ministry of Coal, Government of India. In view of the aforesaid, the LLP has not recognised any amount towards dimunition in value of Investment made in the Joint Venture as on 31.03.26. 2 Capital Work-in-Progress includes expenditure incurred towards setting up of the Company’s captive power plant at its existing manufacturing facility. The completion and commencement of commercial production of the said power plant has been delayed due to operational and external factors affecting the implementation schedule, including challenges in procurement of LPG arising from the prevailing war situation, disruptions in transportation and logistics, and consequent delay in receipt of certain required components. These factors have resulted in delay in testing, commissioning and trial run operations of the captive power plant. The delay is temporary in nature and the Company is taking necessary steps to complete the remaining activities, including testing, commissioning, trial run and stabilization of the power plant. Accordingly, the expenditure incurred on the project continues to be classified as Capital Work-in-Progress as at March 31, 2026. The Company expects to commence commercial production upon successful completion of trial run operations and stabilization of the captive power plant. 3 The Company’s kiln operations were temporarily suspended during the year due to integration between the kiln and the waste heat recovery boiler of the Captive Power Plant, as intimated to the Stock Exchange vide communication dated February 7th, 2026. Consequently, raw material consumption during the period was lower than normal operating levels, resulting in a higher closing stock of raw materials as at March 31, 2026. Management expects the raw materials to be consumed / realised in the normal course of business upon resumption of normal operations of the kiln. 4 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. 5 The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors in its meeting held on 29th day of May, 2026. Audit Report of the result for the half year and year ended March 31, 2026 have been carried out by the Statutory Auditor of the Company. 6 The Statutory Auditors have issued a qualified opinion on these Financial Results with regard to non-assessment of Labour Codes notified by the Government Of India vide notification dated 21st November, 2025, has notified the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the Labour Codes), which consolidate and replace existing multiple labour legislations. 7 The members of the Company at the Extra Ordinary General Meeting held on 04 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 Sharcs of Rs. 10/- (Rupees Ten Only) cach fully paid, i 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. 8 During the period under review, Sanjeet Singh was appointed as Additional Director with effect from November 13th 2025 at the board meeting held on November 13th 2025 and regularised as Executive Director with effect from December 19th 2025. 9 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 09 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 18 September, 2025 10 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 27 June 2025. 11 On July 01st 2025, the equity shares of the company got listed on NSE Emerge platiorm. 12 The Company is primarily engaged in the business of manufacturing and selling of Sponge Iron. 13 Financial Result for the period ended March 31, 2026 is being prepared in accordance with the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements ) Regulations, 2015. 14 The Company has only one operating segment, hence disclosure under AS 17 on Segment Reporting is not applicable. 16 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 31st March 2026 or the previous periods. 18 The Company's 5 MW captive power plant, which will operate entirely on green energy, is expected to commence operations by the last week of June 2026. 19 The 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. 21 The figures for the half year ended 31st March 2025 and 31st March 2026 are the balancing figures between the audited figures in respect of the full financial year and the year to date unaudited figures up to the first half of the relevant financial year. For and on behalf of the Board of Directors SHRI HARE-KRISHNA SPONGE IRON LIMITED (Anubhav Parasrampuria) Whole Time Director DIN: 10781450 Date : 29/05/2026 Place : Kolkata | |
| 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 | 2,721.28 | 6,664.19 | |
| Other income | 163.46 | 323.18 | |
| Total Income | 2,884.74 | 6,987.37 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,947.79 | 5,074.33 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 199.84 | 65.62 |
| (d) | Employee benefit expense | 164.91 | 318.24 |
| (e) | Finance costs | 20.52 | 35.66 |
| (f) | Depreciation and amortisation expense | 65.98 | 118.67 |
| (g) | Other Expenses | ||
| 1 | Other expenses | 321.29 | 556.00 |
| Total other expenses | 321.29 | 556.00 | |
| Total expenses | 2,720.33 | 6,168.52 | |
| 3 | Profit before exceptional and extraordinary items and tax | 164.41 | 818.85 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Profit before extraordinary items and tax | 164.41 | 818.85 |
| 6 | Extraordinary items | 0.00 | 0.00 |
| 7 | Profit before tax | 164.41 | 818.85 |
| 8 | Tax Expense | ||
| Current tax | 47.56 | 198.53 | |
| Deferred tax | (38.03) | 0.72 | |
| Total tax expenses | 9.53 | 199.25 | |
| 9 | Net Profit Loss for the period from continuing operations | 154.88 | 619.60 |
| 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 | 154.88 | 619.60 |
| 14 | Share of profit (loss) of associates | ||
| 15 | Profit (loss) of minority interest | ||
| 16 | Net profit (Loss) for the period | 154.88 | 619.60 |
| 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 | 8,744.83 | |
| 19 | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 0.81 | 3.43 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.81 | 3.43 | |
| 20 | Debt equity ratio | ||
| 21 | Debt service coverage ratio | ||
| 22 | Interest service coverage ratio | ||
| 23 | Disclosure of notes on financial results | ||
| 20 | Debt equity ratio | |
|---|---|---|
| 21 | Debt service coverage ratio | |
| 22 | Interest service coverage ratio |
| 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 | 818.85 | |
| 2 | Adjustments for reconcile profit (loss) | |
| Adjustments to profit (loss) | ||
| Adjustments for finance costs | 35.66 | |
| Adjustments for depreciation and amortisation expense | 118.67 | |
| 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 | 0.00 | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | (0.84) | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.49 | |
| Total adjustments to profit (loss) | 153.98 | |
| 3 | Adjustments for working capital | |
| Adjustments for decrease (increase) in inventories | (598.29) | |
| Adjustments for decrease (increase) in trade receivables | (192.07) | |
| Adjustments for decrease (increase) in other current assets | 0.00 | |
| Adjustments for increase (decrease) in trade payables | 86.21 | |
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |
| Adjustments for provisions | 0.00 | |
| Total adjustments for working capital | (704.15) | |
| Total adjustments for reconcile profit (loss) | (550.17) | |
| Net cash flows from (used in) operations | 268.68 | |
| Dividends received | 0.00 | |
| Interest paid | 5.81 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 255.52 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities before extraordinary items | 7.35 | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) operating activities | 7.35 | |
| 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 | 22.93 | |
| 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 | (3,805.52) | |
| Proceeds from government grants | 0.00 | |
| Net cash flows from (used in) investing activities before extraordinary items | (3,828.45) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) investing activities | (3,828.45) | |
| 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 | 1,731.09 | |
| Repayments of borrowings | 0.00 | |
| Dividends paid | 0.00 | |
| Interest paid | 188.82 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (305.93) | |
| Net cash flows from (used in) financing activities before extraordinary items | 4,227.64 | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) financing activities | 4,227.64 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 406.54 | |
| 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 | 406.54 | |
| 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 | 1,667.38 | |
| 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 | 1,919.11 | ||
| Reserves and surplus | 8,744.83 | ||
| Money received against share warrants | |||
| Total shareholders' funds | 10,663.94 | ||
| 2 | Share application money pending allotment | 0.00 | |
| 3 | Deferred government grants | ||
| 4 | Minority interest | ||
| 5 | Non-current liabilities | ||
| Long-term borrowings | 2,434.68 | ||
| Deferred tax liabilities (net) | |||
| Foreign currency monetary item translation difference liability account | |||
| Other long-term liabilities | |||
| Total of Other long-term liabilities | |||
| Long-term provisions | 23.89 | ||
| Total non-current liabilities | 2,458.57 | ||
| 6 | Current liabilities | ||
| Short-term borrowings | 435.49 | ||
| Trade Payables | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 18.44 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 248.95 | ||
| Total Trade payable | 267.39 | ||
| Other current liabilities | |||
| 1 | Other current liabilities | 602.85 | |
| Total of Other long-term liabilities | 602.85 | ||
| Short-term provisions | 1.12 | ||
| Total current liabilities | 1,306.85 | ||
| Total equity and liabilities | 14,429.36 | ||
| Assets | |||
| 1 | Non-current assets | ||
| i | Property, Plant and Equipment and Intangible assets | ||
| Property, Plant and Equipment | 638.44 | ||
| Producing properties | |||
| Intangible assets | 72.83 | Preproducing properties | |
| Property, Plant and Equipment capital work-in-progress | 5,766.57 | ||
| Intangible assets under development or work-in-progress | |||
| Total Property, Plant and Equipment and Intangible assets | 6,477.84 | ||
| ii | Non-current investments | 198.93 | |
| v | Deferred tax assets (net) | 19.84 | |
| vi | Foreign currency monetary item translation difference asset account | ||
| vii | Long-term loans and advances | 93.50 | |
| Other non-current assets | |||
| 1 | Other non-current assets | 1,058.45 | |
| Total of Other non-current assets | 1,058.45 | ||
| Total non-current assets | 7,848.56 | ||
| Current assets | |||
| Current investments | 0.00 | ||
| Inventories | 1,581.30 | ||
| Trade receivables | 0.04 | ||
| Cash and cash equivalents | 3,864.49 | ||
| Bank balance other than cash and cash equivalents | 0.00 | ||
| Short-term loans and advances | 1,132.79 | ||
| Other current assets | |||
| 1 | Other Current Assets | 2.18 | |
| Total of Other current assets | 2.18 | ||
| Total current assets | 6,580.80 | ||
| Total assets | 14,429.36 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | Out of the total allocation of Rs. 364.58 towards Issue-related expenses as disclosed in the Offer Document, an amount of Rs. 293.32 had been utilised towards Issue-related expenses up to September 30, 2025. The unutilised balance amount of Rs. 71.26 was transferred to General Corporate Purpose on September 30, 2025, and the said amount has subsequently been fully utilised towards General Corporate Purpose after September 30, 2025. Accordingly, the said amount of Rs. 71.26 has been reflected in the utilised column under Issue-related expenses, resulting in the unutilised amount under Issue-related expenses being NIL as on March 31, 2026. |
|---|
| 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 | |||||||
| Whether results are audited or unaudited | Audited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| Auditor's opinion | Qualified 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 |
| 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 and Co | Yes | 31-03-2027 | ||
|---|---|---|---|---|---|
| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
|---|---|---|---|
| 1 | Turnover / Total income | 6,987.37 | 6,987.37 |
| 2 | Total Expenditure | 6,168.52 | 6,168.52 |
| 3 | Net Profit/(Loss) | 619.60 | 619.60 |
| 4 | Earnings Per Share | 3.43 | 3.43 |
| 5 | Total Assets | 14,429.36 | 14,429.36 |
| 6 | Total Liabilities | 14,429.36 | 14,429.36 |
| 7 | Net Worth | 10,663.94 | 10,663.94 |
| Sr. | Details of Audit Qualification | Type of Audit Qualification | Frequency of qualification | For Audit Qualification(s) where the impact is quantified by the auditor | For Audit Qualification(s) where the impact is not quantified by the auditor | ||
|---|---|---|---|---|---|---|---|
| Management's Views | (i) Management's estimation on the impact of audit qualification | (ii) If management is unable to estimate the impact, reasons for the same | Auditors' Comments on (i) or (ii) above | ||||
| 1 | Textual Information(1) | Qualified opinion | Whether appeared first time | Textual Information(2) | Textual Information(3) | Textual Information(4) | Textual Information(5) |
| Textual Information(1) | Non-assessment of Labour Codes notified by the Government Of India vide notification dated 21st November, 2025, has notified the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 collectively referred to as the Labour Codes, which consolidate and replace existing multiple labour legislations. |
|---|---|
| Textual Information(2) | |
| Textual Information(3) | |
| Textual Information(4) | The Company is in the process of assessing the implications arising out of the Labour Codes notified by the Government of India and the related rules thereunder. Considering the stage of implementation and the fact that the impact assessment involves various assumptions and interpretations, the financial effect thereof is presently not capable of being reasonably estimated and accordingly, no quantification has been considered in the financial results. |
| Textual Information(5) |
| Name of CEO / Managing director | Manoj Parasrampuria |
|---|---|
| Name of CFO | Abhishek Parasrampuria |
| Name of audit committee chairman | Chiman Lal Agrawal |
| Name of statutory auditor | A C Bhuteria and Co |
| Name of other signatory, if any, with designation | |
| Place | Kolkata |
| Date | 29-05-2026 |
| Mode of Fund Raising | Public Issues |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 01-07-2025 |
| Amount Raised | 2,991.30 |
| Report filed for Quarter ended | 31-03-2026 |
| 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 | 1,874.59 | 0.00 | |
| 2 | General Corporate Purpose | NA | 326.72 | 0.00 | 326.05 | 0.00 | |
| 3 | Issue related expenses in relation to Issue | NA | 364.58 | 0.00 | 364.58 | 0.00 | Out of the total allocation of Rs. 364.58 towards Issue-related expenses as disclosed in the Offer Document, an amount of Rs. 293.32 had been utilised towards Issue-related expenses up to September 30 2025. The unutilised balance amount of Rs. 71.26 was transferred to General Corporate Purpose on September 30 2025 and the said amount has subsequently been fully utilised towards General Corporate Purpose after September 30 2025. Accordingly, the said amount of Rs. 71.26 has been reflected in the utilised column under Issue-related expenses, resulting in the unutilised amount under Issue-related expenses being NIL as on March 31 2026. |
| Name of signatory | ANUBHAV PARASRAMPURIA |
| Designation of person | Director |
| Place | KOLKATA |
| Date | 29-05-2026 |
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 | Rashmeet Kaur Chhabra | KMP of the Company | Remuneration | 15.00 | Omnibus Approval Granted By Audit Committee | 3.39 | (0.50) | (0.55) | ||||||||||||||||
| 2 | Shri Hare-Krishna Sponge Iron Limited | Shweta Parasrampuria | Relative of Directors | Remuneration | No transaction held during the period | 0.00 | 2.10 | 0.00 | |||||||||||||||||
| 3 | Shri Hare-Krishna Sponge Iron Limited | Abhishek Parasrampuria | KMP of the Company | Remuneration | 30.00 | Omnibus Approval Granted By Audit Committee | 3.29 | 1.15 | (0.50) | ||||||||||||||||
| 4 | Shri Hare-Krishna Sponge Iron Limited | Anubhav Parasrampuria | KMP of the Company | Remuneration | 36.00 | Omnibus Approval Granted By Audit Committee | 3.29 | 0.38 | (0.50) | ||||||||||||||||
| 5 | Shri Hare-Krishna Sponge Iron Limited | Kamlesh Kumar Dewangan | KMP of the Company | Remuneration | 7.00 | Omnibus Approval Granted By Audit Committee | 0.63 | (0.30) | 0.00 | ||||||||||||||||
| 6 | Shri Hare-Krishna Sponge Iron Limited | Sanjeet Singh | Executive Director | Remuneration | 9.00 | Omnibus Approval Granted By Audit Committee | 3.13 | 0.00 | (0.62) | ||||||||||||||||
| 7 | 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 | ||||||||||||||||
| 8 | 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 | 0.00 | 1.35 | 0.00 | ||||||||||||||||
| 9 | 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 | 0.49 | 0.08 | (0.08) | ||||||||||||||||
| 10 | 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 | 0.00 | (2.54) | 0.00 | ||||||||||||||||
| 11 | 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 | 153.41 | 257.62 | 0.00 | ||||||||||||||||
| 12 | Shri Hare-Krishna Sponge Iron Limited | Indo Chains (Raipur) Private Limited | Common Director | Interest received | OMNIBUS APPROVAL GRANTED BY AUDIT COMMITTEE OF 9 PERCENTAGE PA FOR EXISTING AS WELL AS SUBSEQUENT LOAN | 2.33 | 2.90 | 5.23 | |||||||||||||||||
| Total value of transaction during the reporting period | 169.96 | ||||||||||||||||||||||||