INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol SHRIAHIMSA
MSEI Symbol NOTLISTED
ISIN INE0DM401012
Name of Company Shri Ahimsa Naturals Limited
Type of company SME
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 27-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 Unaudited
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 Manufacturing of Caffeine Anhydrous Natural and Green Coffee Bean extract both from single Raw Material i.e. Crude Caffeine.
Start date and time of board meeting 27-May-2025   16:00:00
End date and time of board meeting 27-May-2025   19:15:00
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 — Other than Bank
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 Unaudited 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 Revenue From Operations
Revenue from operations 550894000 958061000
Other income 12004000 18549000
Total Income 562898000 976610000
2 Expenses
(a) Cost of materials consumed 286684000 460241000
(b) Purchases of stock-in-trade 36422000 51621000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -43983000 -46530000
(d) Employee benefit expense 30952000 59289000
(e) Finance costs 5056000 8825000
(f) Depreciation and amortisation expense 9060000 17448000
(g) Other Expenses
1 Other Expenses 73655000 129315000
Total other expenses 73655000 129315000
Total expenses 397846000 680209000
3 Profit before exceptional and extraordinary items and tax 165052000 296401000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 165052000 296401000
6 Extraordinary items 0 0
7 Profit before tax 165052000 296401000
8 Tax Expense
Current tax 40784000 71003000
Deferred tax 2387000 6407000
Total tax expenses 43171000 77410000
9 Net Profit Loss for the period from continuing operations 121881000 218991000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 121881000 218991000
14 Share of profit (loss) of associates 0 0
15 Profit (loss) of minority interest 0 0
16 Net profit (Loss) for the period 121881000 218991000
17 Details of equity share capital
Paid-up equity share capital 233301000 233301000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 1312232000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.54 11.6
Diluted earnings (loss) per share from continuing and discontinued operations 6.54 11.6
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
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
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 296401000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 8825000
Adjustments for depreciation and amortisation expense 17448000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow 2124000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 28397000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 13161000
Adjustments for decrease (increase) in trade receivables -141246000
Adjustments for decrease (increase) in other current assets 0
Adjustments for increase (decrease) in trade payables 0
Adjustments for increase (decrease) in other current liabilities 308231000
Adjustments for provisions 815000
Total adjustments for working capital 180961000
Total adjustments for reconcile profit (loss) 209358000
Net cash flows from (used in) operations 505759000
Dividends received 0
Interest paid 0
Interest received -3108000
Income taxes paid (refund) 59020000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items 443631000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 443631000
4 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 12000000
Purchase of property plant and equipment 68213000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 3108000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 9878000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -43227000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -43227000
Cash flows from used in financing activities
Proceeds from issuing shares 487288000
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 135328000
Dividends paid 0
Interest paid 8825000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items 343135000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 343135000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 743539000
6 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 743539000
Cash and cash equivalents cash flow statement at beginning of period 59650000
Cash and cash equivalents cash flow statement at end of period 803189000


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
Equity and liabilities
1 Shareholders' funds
Share capital 233301000
Reserves and surplus 1312232000
Money received against share warrants
Total shareholders' funds 1545533000
2 Share application money pending allotment 0
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings 0
Deferred tax liabilities (net) 26885000
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Long-term provisions 7446000
Total non-current liabilities 34331000
6 Current liabilities
Short-term borrowings 2950000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 1096000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2125000
Total Trade payable 3221000
Other current liabilities 314484000
Short-term provisions 29318000
Total current liabilities 349973000
Total equity and liabilities 1929837000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 469993000
Producing properties
Intangible assets 36000
Preproducing properties
Property, Plant and Equipment capital work-in-progress 42170000
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 512199000
ii Non-current investments 0
v Deferred tax assets (net)
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 8703000
viii Other non-current assets 5288000
Total non-current assets 526190000
Current assets
Current investments 0
Inventories 272579000
Trade receivables 252452000
Cash and cash equivalents 803189000
Bank balance other than cash and cash equivalents 10378000
Short-term loans and advances 63445000
Other current assets 1604000
Total current assets 1403647000
Total assets 1929837000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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 results are audited or unaudited Unaudited Audited
Nature of report standalone or consolidated Consolidated Consolidated
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
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 Ummed Jain & Co. Yes 31-Jul-2025