SHREE PRECOATED STEELS LIMITED — Quarter ended 31.03.2026 and year ended 31.03.2026
| Sr. No. |
Particulars |
Quarter Ended 31.03.2026 Audited |
Quarter Ended 31.12.2025 Unaudited |
Quarter Ended 31.03.2025 Audited |
Year Ended 31.03.2026 Audited |
Year Ended 31.03.2025 Audited |
| 1 |
Income From Operations |
|
|
|
|
|
|
Revenue from operations |
– |
– |
– |
– |
– |
|
Other Income |
368 |
– |
– |
368 |
– |
| 2 |
Total Income From Operations (Net) |
368 |
– |
– |
368 |
– |
| 3 |
Expenses: |
|
|
|
|
|
|
a) Cost of materials consumed/Construction related cost |
– |
– |
– |
– |
– |
|
b) Changes in inventories |
– |
– |
– |
– |
– |
|
c) Employees benefit expenses |
11 |
14 |
11 |
44 |
41 |
|
d) Finance Cost |
– |
– |
– |
– |
– |
|
e) Depreciation and amortisation expenses |
– |
– |
– |
– |
– |
|
f) Other Expenses |
371 |
4 |
4 |
384 |
19 |
| 4 |
Total Expenses |
382 |
18 |
15 |
428 |
60 |
| 5 |
Profit / (Loss) before exceptional items and Tax (2-4) |
(14) |
(18) |
(15) |
(60) |
(60) |
| 6 |
Less: Exceptional Items |
– |
– |
– |
– |
– |
| 7 |
Profit / (Loss) after exceptional items (5-6) |
(14) |
(18) |
(15) |
(60) |
(60) |
| 8 |
Tax Expense |
|
|
|
|
|
|
Current Tax |
– |
– |
– |
– |
– |
|
Deferred Tax |
– |
– |
– |
– |
– |
| 9 |
Profit/(Loss) after Tax before Non Controlling Interests (7-8) |
(14) |
(18) |
(15) |
(60) |
(60) |
| 10 |
Less : Non Controlling Interest |
– |
– |
– |
– |
– |
| 11 |
Profit/(Loss) after Tax and Non Controlling Interests (9-10) |
(14) |
(18) |
(15) |
(60) |
(60) |
| 12 |
Other Comprehensive Income (Net of Tax) |
2 |
– |
– |
2 |
(1) |
|
a) Items that will not be reclassified to profit and loss |
– |
– |
– |
– |
– |
|
(i) Remeasurements of the defined benefit plans |
– |
– |
– |
– |
– |
|
(ii) Equity Instruments through other comprehensive Income |
– |
– |
– |
– |
– |
|
b) Tax relating to items that will not be reclassified to Profit and loss |
– |
– |
– |
– |
– |
| 13 |
Total Comprehensive Income for the period (11+12) |
(12) |
(18) |
(15) |
(58) |
(61) |
| 14 |
Paid up Equity Share Capital (Face value of Rs.10/- per Share) |
414 |
414 |
414 |
414 |
414 |
| 15 |
Other Equity |
– |
– |
– |
(688) |
(630) |
| 16 |
Networth |
– |
– |
– |
(274) |
(216) |
| 17 |
Earning per equity share of Rs. 10/- each |
|
|
|
|
|
|
(a) Basic |
(0.29) |
(0.43) |
(0.36) |
(1.40) |
(1.47) |
|
(b) Diluted |
(0.29) |
(0.43) |
(0.36) |
(1.40) |
(1.47) |
| Sr.No. |
Particulars |
31st March, 2026 Audited |
31st March, 2025 Audited |
| 1 |
ASSETS |
|
|
|
Non Current Assets |
|
|
|
Property Plant & Equipment |
3 |
3 |
|
Financial Assets |
|
|
|
(i) Trade Receivables |
– |
123 |
|
(ii) Loans |
1 |
1 |
|
Other Non Current Assets |
170 |
364 |
|
Total Non Current Assets |
174 |
491 |
|
Current Assets |
|
|
|
Financial Assets |
|
|
|
(i) Cash and Cash Equivalents |
3 |
6 |
|
(ii) Current Tax Assets (Net) |
– |
47 |
|
Total Current Assets |
3 |
53 |
|
Total Assets |
177 |
544 |
| 2 |
EQUITY & LIABILITIES |
|
|
|
Equity |
|
|
|
Equity Share Capital |
414 |
414 |
|
Other Equity |
(688) |
(630) |
|
Equity Attributable to Owners of the Company |
(274) |
(216) |
|
Liabilities |
|
|
|
Non – Current Liabilities |
|
|
|
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 |
– |
267 |
|
Provisions |
11 |
112 |
|
Other Non Current Liabilities |
– |
1 |
|
Total Non Current Liabilities |
11 |
380 |
|
Current Liabilities |
|
|
|
Trade Payable |
|
|
|
(a) Total outstanding dues of micro enterprises and small enterprises |
– |
– |
|
(b) Total outstanding dues of creditors other than micro enterprises and small enterprises |
1 |
1 |
|
Other Financial Liabilities |
439 |
379 |
|
Total Current Liabilities |
440 |
380 |
|
Total Equity and Liabilities |
177 |
544 |
| SR No. |
Particulars |
31st March, 2026 |
31st March, 2025 |
| A |
Cash Flow From Operating Activities: |
|
|
|
Profit/(Loss) before tax as per Statement of Profit and Loss. |
(61) |
(60) |
|
Adjustments for: |
|
|
|
Sundry Balances (written off)/back |
3 |
– |
|
Operating Profit/(Loss) before working capital changes |
(58) |
(60) |
|
Movements in working capital: |
|
|
|
Increase/(decrease) in trade payables |
(267) |
– |
|
increase/(decrease) in Other Liabilities |
59 |
64 |
|
Increase/(decrease) in provisions |
(102) |
2 |
|
Increase/(decrease) in loans and advances |
242 |
– |
|
Decrease/(increase) in trade receivables |
123 |
– |
|
Cash generated from/(used in) operating activities |
(3) |
5 |
|
Direct taxes paid |
– |
– |
|
Net cash flow from/(used in) operating activities (A) |
(3) |
5 |
| B |
Cash flow from Investing activities: |
|
|
|
Addition to Purchase |
– |
– |
|
Net cash flow from/(used in) investing activities (B) |
– |
– |
| C |
Cash flow from financing activities: |
|
|
|
Proceeds from borrowings |
– |
5 |
|
Net cash flow from/(used in) financing activities (C) |
– |
– |
|
Net increase/(decrease) in cash and cash equivalents (A)+(B}+ ( C) |
(3) |
5 |
|
Add: Cash and cash equivalents at the beginning of the year |
6 |
1 |
|
Cash and cash equivalents at the end of the year |
3 |
6 |
|
Reconciliation of Cash and cash equivalents at the end of the Period |
|
|
|
Cash and cash equivalents as per Cash Flow |
3 |
6 |
|
Add: Other Bank balance |
– |
– |
|
Cash and cash equivalents as per Balance Sheet |
3 |
6 |
| Signature |
Name |
Designation |
DIN |
 |
Harsh Mehta |
Managing Director |
01738989 |
 |
Suresh Pitale |
Chief Financial Officer |
|
