Shankara Building Products Limited — quarter and year ended 31st March 2026
| Particulars | For the quarter ended | For the year ended |
|---|---|---|
| 31.03.2026 Unaudited |
31.12.2025 Unaudited |
|
| 1. Revenue From Operations | 340.50 | 420.40 |
| 2. Other Income | 3.40 | 2.85 |
| 3. Total Income (1+2) | 343.90 | 423.25 |
| 4. Expenses | ||
| a) Cost of materials consumed | 295.07 | 292.00 |
| b) Purchases of Stock-in-Trade | 18.21 | 110.34 |
| c) Changes in inventories of finished goods and Stock-in-Trade | 2.03 | 3.03 |
| d) Employee benefits expense | 2.54 | 2.70 |
| e) Finance costs | 3.89 | 3.47 |
| f) Depreciation and amortization expense | 2.03 | 2.10 |
| g) Other expenses | 9.47 | 7.34 |
| Total expenses (4) | 333.24 | 420.98 |
| 5. Profit / (loss) before exceptional items and tax [3-4] | 10.66 | 2.27 |
| 6. Exceptional items | – | (0.37) |
| 7. Profit/(loss) before tax (5+6) | 10.66 | 1.90 |
| 8. Tax expense: | ||
| (a) Current tax | 2.77 | 0.50 |
| (b) Tax – earlier years | – | – |
| (c) Deferred tax | 0.54 | 0.17 |
| Total Tax Expenses | 3.31 | 0.67 |
| 9. Profit/(loss) for the period (7-8) | 7.35 | 1.23 |
| 10. Other Comprehensive Income/(Loss) | ||
| A (i) Items that will not be reclassified to profit or loss from operations – Re-measurements of the defined benefit plans | 0.05 | 0.05 |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | (0.02) | (0.01) |
| Total A | 0.03 | 0.04 |
| B (i) Items that will be reclassified to profit or loss from operations – Exchange differences in translating the financial statements of a foreign operation | – | 0.02 |
| (ii) Income tax relating to items that will be reclassified to profit or loss | – | – |
| Total B | – | 0.02 |
| Total Other Comprehensive Income/(Loss) (A+B) | 0.03 | 0.06 |
| 11. Total Comprehensive Income/(loss) (9+10) | 7.38 | 1.29 |
| 12. Total Profit/(loss) for the period attributable to: | ||
| – Owners of the parent | 7.35 | 1.23 |
| – Non-controlling interest | – | – |
| Total | 7.35 | 1.23 |
| 13. Other comprehensive income/(loss) for the period attributable to: | ||
| – Owners of the parent | 0.03 | 0.06 |
| – Non-controlling interest | – | – |
| Total | 0.03 | 0.06 |
| Particulars | As at 31.03.2026 Audited | As at 31.03.2025 Restated (Refer note no 7) |
|---|---|---|
| I ASSETS | ||
| 1 Non-current assets | ||
| (a) Property, Plant and Equipment | 91.28 | 78.54 |
| (b) Capital work-in-progress | 22.97 | 1.66 |
| (c) Investment Property | 184.71 | 163.64 |
| (d) Right-of-use Asset | – | – |
| (e) Goodwill on Consolidation | 14.04 | 14.04 |
| (f) Other Intangible assets | – | – |
| (g) Intangible assets under development | – | – |
| (h) Financial Assets | ||
| (i) Trade receivables | 6.47 | 2.28 |
| (ii) Loans | – | – |
| (iii) Other financial assets | 2.81 | 2.66 |
| (i) Deferred tax Assets | – | – |
| (j) Other non-current assets | 4.30 | 7.62 |
| Total Non current assets | 326.58 | 270.44 |
| 2 Current assets | ||
| (a) Inventories | 249.19 | 195.94 |
| (b) Financial Assets | ||
| (i) Trade receivables | 93.85 | 47.82 |
| (ii) Cash and cash equivalents | 1.16 | 1.15 |
| (iii) Bank balances other than (ii) above | 6.46 | 5.30 |
| (iv) Other financial assets | 0.45 | 0.67 |
| (c) Current Tax Asset (Net) | 2.57 | 2.93 |
| (d) Other current assets | 76.50 | 49.09 |
| Total current assets | 430.18 | 302.90 |
| Total Assets | 756.76 | 573.34 |
| II EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| (a) Equity Share capital | 24.25 | 24.25 |
| (b) Other Equity | 423.06 | 386.71 |
| Total Equity | 447.31 | 410.96 |
| 2 Non-current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 2.39 | – |
| (ia) Lease Liabilities | – | – |
| (ii) Other financial liabilities | 0.94 | 0.12 |
| (b) Provisions | – | – |
| (c) Deferred tax liabilities (Net) | 12.80 | 13.21 |
| Total Non-current liabilities | 16.13 | 13.33 |
| 3 Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 189.64 | 46.97 |
| (ia) Lease Liabilities | – | – |
| (ii) Trade payables | ||
| (A) Total Outstanding Dues of Micro Enterprises and Small Enterprises | – | – |
| (B) Total Outstanding dues of creditors other than Micro Enterprises and Small Enterprises | 94.51 | 98.13 |
| (iii) Other financial liabilities | 6.61 | 2.52 |
| (b) Other current liabilities | 0.81 | 1.32 |
| (c) Provisions | 0.45 | 0.11 |
| (d) Current Tax Liabilities (Net) | 1.30 | – |
| Total current liabilities | 293.32 | 149.05 |
| Total Equity and Liabilities | 756.76 | 573.34 |
| Particulars | For the year ended 31-03-2026 (Audited) | For the year ended 31-03-2025 (Restated) (Refer note no 7) |
|---|---|---|
| Cash flow from operating activities | ||
| Profit before tax for the period | 7.82 | 2.15 |
| Adjustments to reconcile profit before tax to net cash flow: | ||
| – Depreciation and amortization expense | 8.22 | 8.65 |
| – Loss on sale of property, plant and equipment | 1.60 | 0.03 |
| – Profit on sale of property, plant and equipment/Investment property | (0.05) | (0.02) |
| – Unwinding of interest income on rental deposits | (0.01) | (0.01) |
| – Interest income | (0.33) | (0.32) |
| – Write off of property, plant and equipment | 0.98 | – |
| – Provision for doubtful debts written back | – | (0.83) |
| – Interest expense on borrowings | 13.81 | 9.95 |
| – Interest on Lease liability | – | 0.04 |
| – Bad Debts written off | 0.40 | 0.37 |
| – Loss Allowance for doubtful trade receivables | 4.41 | 0.15 |
| – Advances written off | 0.05 | – |
| – Foreign currency translation reserve | (0.21) | (0.01) |
| Operating profit before working capital changes | 36.69 | 20.15 |
| Adjustments for: | ||
| – Decrease/ (Increase) in inventories | (53.25) | (59.34) |
| – Decrease/ (Increase) in trade receivables | (54.91) | 50.71 |
| – Decrease/ (Increase) in loans and other financial assets | (6.05) | (5.93) |
| – Decrease/ (Increase) in other current assets | (21.81) | (14.24) |
| – Decrease/ (Increase) in other non-current assets | (0.09) | 0.09 |
| – (Decrease)/ Increase in trade payables | (3.13) | (12.18) |
| – (Decrease)/ Increase in other financial liabilities | 4.58 | (0.24) |
| – (Decrease)/ Increase in other current liabilities | (0.66) | (0.19) |
| – (Decrease)/Increase in provisions | (0.19) | 0.21 |
| Cash flow from/(used in) operations | (98.82) | (20.96) |
| Income taxes paid | (2.12) | (3.81) |
| Net cash flows from/(used in) operating activities (A) | (100.94) | (24.77) |
| Cash flow from investing activities | ||
| – Consideration paid for purchase of property, plant and equipment (including capital work-in-progress, capital advance and Investment property) | (65.04) | (17.36) |
| – Proceeds from sale of property, plant and equipment\ Investment property | 2.57 | 0.97 |
| – Purchase of software (Including intangible assets under development) | – | – |
| – (Purchase)/proceeds from maturity of bank deposits/ unclaimed dividend | (1.16) | (0.42) |
| – Interest receipt | 0.37 | 0.34 |
| Net cash flows from/(used in) investing activities (B) | (63.26) | (16.47) |
| Cash flow from financing activities | ||
| – Principal element of lease payments | 0.01 | (0.45) |
| – Interest on lease liability | – | (0.04) |
| – Proceeds from non current borrowings | 2.39 | 1.83 |
| – Non Current Borrowings availed/ (repaid) | – | – |
| – Current Borrowings availed/ (repaid) | 142.67 | 40.37 |
| – Interest paid | (13.51) | (9.93) |
| – Unclaimed dividend – Transfer in/(out) | 0.01 | 0.05 |
| – Dividends paid | (7.27) | (7.27) |
| Net cash from/(used in) financing activities (C) | 124.30 | 24.56 |
| Net increase/(decrease) in cash and cash equivalents (A+B+C) | (39.90) | (16.68) |
| Cash and cash equivalents – at the beginning of the period | 1.15 | 0.75 |
| Transfer between divisions | 39.91 | 17.08 |
| Cash and cash equivalents – at the end of the period | 1.16 | 1.15 |
| Particulars | For the quarter ended | For the year ended |
|---|---|---|
| 31.03.2026 (Unaudited) | 31.12.2025 (Unaudited) | |
| 1 Revenue from operations | 18.21 | 110.34 |