Shree Rama Multi-Tech Limited — Quarter and year ended 31st March, 2026
The following tables are extracted from the provided quarterly results document.
| 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 | |||||
| Sale of Products | 6,184.68 | 5,949.20 | 5,802.41 | 23,816.51 | 20,597.46 |
| Other Operating Income | 60.76 | 36.02 | 114.11 | 151.23 | 186.41 |
| i Revenue from operations | 6,245.44 | 5,985.22 | 5,916.52 | 23,967.74 | 20,783.87 |
| ii Other Income | 13.53 | 45.44 | 19.06 | 379.04 | 66.91 |
| Total income | 6,258.97 | 6,030.66 | 5,935.58 | 24,346.78 | 20,850.78 |
| 2 Expenditure | |||||
| Cost of material consumed | 3,684.26 | 3,471.93 | 3,246.13 | 13,813.13 | 12,110.85 |
| Changes in inventories of finished goods & Work-in-progress | (48.14) | (299.03) | 207.10 | (508.80) | (119.60) |
| Employees benefit expenses | 712.81 | 733.53 | 594.92 | 2,689.46 | 2,251.76 |
| Depreciation and amortisation expenses | 237.70 | 238.77 | 333.81 | 960.38 | 877.28 |
| Power & Fuel Exps. | 248.11 | 252.76 | 219.53 | 1,031.61 | 1,033.17 |
| Finance Cost | 26.18 | 20.12 | 54.41 | 105.01 | 136.66 |
| Other Expenses | 759.06 | 833.59 | 570.82 | 2,896.28 | 2,376.86 |
| Total Expenses | 5,619.98 | 5,251.67 | 5,226.72 | 20,987.07 | 18,666.98 |
| 3 Profit before exceptional Items and tax (1-2) | 638.99 | 778.99 | 708.86 | 3,359.71 | 2,183.80 |
| 4 Exceptional Items (Net) | – | – | – | – | – |
| 5 Profit before tax (3+4) | 638.99 | 778.99 | 708.86 | 3,359.71 | 2,183.80 |
| 6 Tax Expenses | |||||
| (i) Current Tax | – | – | – | – | – |
| (ii) Deferred tax | 167.45 | 211.46 | (2,950.77) | 891.36 | (2,950.77) |
| (iii) Short/(Excess) Provision for Income Tax of earlier years | – | 14.89 | – | (7.88) | – |
| Total Tax Expenses | 167.45 | 226.35 | (2,950.77) | 883.48 | (2,950.77) |
| 7 Net Profit for the period (5-6) | 471.54 | 552.64 | 3,659.63 | 2,476.23 | 5,134.57 |
| 8 Other Comprehensive Income | |||||
| (i) Items that will not be re-classified to Profit/(Loss) | (21.00) | (4.01) | (1.07) | (56.72) | (122.79) |
| (ii) Income tax effect on above | 5.84 | 1.12 | 34.16 | 15.78 | 34.16 |
| (iii) Items that will be re-classified to Profit/(Loss) | – | – | – | – | – |
| (iv) Income tax effect on above | – | – | – | – | – |
| Total Other Comprehensive Income/(Loss) | (15.16) | (2.89) | 33.09 | (40.94) | (88.63) |
| 9 Total Comprehensive income for the period (7+8) | 456.38 | 549.75 | 3,692.72 | 2,435.29 | 5,045.94 |
| 10 Paid up equity share capital (Face Value of Rs 5/- each) | 6,673.40 | 6,673.40 | 6,673.40 | 6,673.40 | 6,673.40 |
| 11 Reserves excluding Revaluation Reserves | – | – | – | 11,079.73 | 8,644.44 |
| 12 Earning Per Share (EPS) (of Rs. 5/- each) | |||||
| (i) Basic | 0.33 | 0.40 | 2.72 | 1.77 | 3.76 |
| (ii) Diluted | 0.33 | 0.40 | 2.72 | 1.77 | 3.76 |
| Sl. No. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
|---|---|---|---|
| 1. | Turnover / Total Income | 24,346.78 | 24,346.78 |
| 2. | Total Expenditure | 21,911.49 | 21,911.49 |
| 3. | Exceptional Items (Net) | 0.00 | 0.00 |
| 4. | Net Profit/(Loss) | 2,435.29 | 2,435.29 |
| 5. | Earnings Per Share | 1.77 | 1.77 |
| 6. | Total Assets | 207.52 | 207.52 |
| 7. | Total Liabilities | 1,529.15 | 1,529.15 |
| 8. | Net Worth | (1,321.64) | (1,321.64) |
| 9. | Any other financial item(s) (as felt appropriate by the management) | – | – |
| Section | Details | Description |
|---|---|---|
| a. | Details of Audit Qualification | Non consolidation of accounts of Shree Rama Maurities Limited (Wholly Owned Subsidiary (WOS)) as per Sec. 129 of the Act & Ind AS 110 of ICAI for the reasons specified in notes to accounts |
| b. | Type of Audit Qualification | Qualified Opinion |
| c. | Frequency of qualification | Repetitive |
| d. | For Audit Qualification(s) where the impact is quantified by the auditor, Management’s Views: | NA |
| e. | For Audit Qualification(s) where the impact is not quantified by the auditor: | |
| (i) | Management’s estimation on the impact of audit qualification: | NA |
| (ii) | If management is unable to estimate the impact, reasons for the same: | In respect of the investment made in Shree Rama (Mauritius) Limited, its wholly owned subsidiary (WOS), the resident directors & key managerial personnel of the said WOS had resigned in the year 2005-06 and audited accounts for the year ended 30th September 2003 and onwards could not be prepared and provided. Its present status is shown as ‘defunct’ under respective laws. The company has accordingly provided for diminution in the value of investments in the earlier years.
In view of the above, it was not possible to prepare consolidated financial statements as required by Ind AS 110 issued by ICAI, and other provisions of the Companies Act, 2013. |
| (iii) | Auditors’ Comments on (i) or (ii) above: | Refer “Basis for Qualified Opinion” in the Independent Auditors’ report dated 9th May, 2026 on the Standalone Financial Results of the company for the year ended on 31st March, 2026. |
| Position | Name | Signature / Notes |
|---|---|---|
| CEO/Managing Director | Shailesh K. Desai | (Signed) |
| CFO | Krunal Shah | (Signed) |
| Audit Committee Chairman | Mittal K Patel | Digitally signed by Mittal Patel Date: 2026.05.09 13:38:48 +05’30’ |
| Statutory Auditor | For Mahendra N. Shah & Co. Chartered Accountants FRN: 105775W Chirag M. Shah Partner Mem. No. 045706 |
(Signed) |
| Particulars | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| I. ASSETS | ||
| 1) Non-current assets | ||
| (a) Property, Plant and Equipment | 8,178.80 | 7,083.02 |
| (b) Capital work in progress | 91.53 | 1,721.21 |
| (c) Intangible assets | 6.11 | 7.13 |
| (d) Intangible assets under development | 29.76 | – |
| (e) Financial Assets | ||
| (i) Investments | – | 0.62 |
| (ii) Other Financial Assets | 224.64 | 23.25 |
| (f) Other non-current assets | 939.79 | 28.87 |
| (g) Deferred Tax Assets (Net) | 2,109.35 | 2,984.93 |
| (h) Income Tax Asset (Net) | 56.91 | 198.16 |
| Total Non-current Assets | 11,636.89 | 12,047.19 |
| 2) Current assets | ||
| (a) Inventories | 4,233.81 | 3,191.67 |
| (b) Financial Assets | ||
| (i) Trade receivables | 5,832.88 | 5,052.39 |
| (ii) Cash and cash equivalents | 859.35 | 63.32 |
| (iii) Bank balances other than (ii) above | – | 937.47 |
| (iv) Other Financial Assets | 15.35 | 9.09 |
| (c) Other current assets | 207.52 | 116.56 |
| Total Current Assets | 11,148.91 | 9,370.50 |
| TOTAL ASSETS | 22,785.80 | 21,417.69 |
| II. EQUITY AND LIABILITIES | ||
| 1) Equity | ||
| (a) Equity Share capital | 6,673.40 | 6,673.40 |
| (b) Other Equity | 11,079.73 | 8,644.44 |
| Total Equity | 17,753.13 | 15,317.84 |
| 2) LIABILITIES | ||
| Non-current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 1,337.37 | 2,044.67 |
| (ii) Other financial liabilities | 10.03 | 6.56 |
| (b) Provisions | 298.68 | 198.35 |
| Total Non-current Liabilities | 1,646.08 | 2,249.58 |
| Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 855.09 | 1,839.72 |
| (ii) Trade payables | ||
| Total Outstanding dues of Micro and Small Enterprises | 613.03 | 393.22 |
| Total Outstanding dues of Creditors other than Micro and Small Enterprises | 1,435.58 | 1,224.47 |
| (iii) Other financial liabilities | 191.77 | 196.74 |
| (b) Other current liabilities | 238.56 | 152.73 |
| (c) Provisions | 52.56 | 43.39 |
| Total Current Liabilities | 3,386.59 | 3,850.27 |
| TOTAL EQUITY AND LIABILITIES | 22,785.80 | 21,417.69 |
| Particulars | 2025-26 | 2024-25 |
|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit before tax (including OCI) | 3,302.99 | 2,061.00 |
| Adjustments to reconcile profit/(loss) before tax to net cash flows: | ||
| Depreciation and amortisation expenses | 960.38 | 877.28 |
| Excess Provision written back | – | (10.20) |
| Provision for ECL and Bad Debts / Sundry Balance Written off (net) | 24.26 | 16.93 |
| Finance costs | 105.01 | 136.66 |
| Interest Income | (378.16) | (51.80) |
| Loss due to fair valuation/Sale of investment | 0.12 | 0.03 |
| Unrealised Exchange Difference | 40.74 | (79.46) |
| (Gain) / Loss on Sale of Property, Plant and Equipment (Net) | 90.37 | 31.75 |
| Total Adjustments | 4,145.70 | 2,982.19 |
| Working capital adjustments: | ||
| (Increase)/Decrease in Trade and Other Receivables | (941.32) | (640.47) |
| (Increase)/Decrease in Inventories | (1,042.14) | (275.05) |
| Increase/(Decrease) in Trade and Other Payables | 617.38 | (91.22) |
| Net Working Capital Adjustment Total | 2,779.62 | 1,975.45 |
| Less : Direct Taxes paid (Net of Refund) | 464.53 | 7.80 |
| Net cash flows from operating activities | 3,244.15 | 1,983.25 |
| CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of property, plant and equipment | (1,610.39) | (3,855.88) |
| Proceeds from sale of property, plant and equipment | 146.19 | 55.09 |
| (Investment)/Maturity in Fixed Deposits | 733.52 | (916.10) |
| Interest Received | 65.81 | 43.67 |
| Net cash flows used in investing activities | (664.87) | (4,673.22) |
| CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceeds from/(Repayment of) Borrowings (net) | (1,691.93) | 2,679.68 |
| Interest Paid | (91.32) | (164.45) |
| Net cash flows from/(used in) financing activities | (1,783.25) | 2,515.23 |
| Net increase / (decrease) in cash and cash equivalents | 796.03 | (174.74) |
| Add : Cash and cash equivalents at the beginning of the year | 63.32 | 238.06 |
| Cash and cash equivalents at the end of the year | 859.35 | 63.32 |