SHREE RAM TWISTEX LIMITED — Quarter ended 31 March 2026 (year ended 31 March 2026)
| BSE Limited |
National Stock Exchange of India Limited |
| Dept. of Corporate Services, |
Dept. of Corporate Compliances, |
| Phiroze Jeejeebhoy Towers, |
Exchange Plaza, C-1 Block-G, Bandra Kurla |
| Dalal Street, Mumbai- 400 001 |
Complex, Bandra (E) Mumbai- 400 051 |
| BSE Scrip Code – 544716 |
NSE Symbol: SRTL |
| ISIN: INE19GK01015 |
|
| Sr. No. |
PARTICULARS |
Quarter Ended on |
Year Ended on |
|
|
31.03.2026
(Refer Note 4) |
31.12.2025
(Unaudited) |
|
|
31.03.2025
(Refer Note 4) |
31.03.2026
(Audited) |
|
|
31.03.2025
(Audited) |
|
| I. INCOMES |
|
|
|
| I |
Revenue from Operations |
4,789.60 |
9,291.28 |
| II |
Other Income |
78.61 |
20.33 |
| III |
Total Income (I + II) |
4,868.21 |
9,311.61 |
| IV. EXPENSES |
|
|
|
| (a) |
Cost of materials consumed |
9,655.60 |
7,637.74 |
| (b) |
Changes of Inventories of Finished Goods,
Work in Progress, Stock in Trade |
(6,395.31) |
789.39 |
| (c) |
Employee benefits expense |
115.08 |
128.26 |
| (d) |
Finance Cost |
278.39 |
262.43 |
| (e) |
Depreciation and Amortisation Expenses |
247.74 |
247.88 |
| (f) |
Other Expenses |
457.51 |
89.61 |
|
TOTAL EXPENSES (IV) (a to f) |
4,359.02 |
9,155.31 |
| V |
Profit/(Loss) before Exceptional Items and Tax (III-IV) |
509.19 |
156.30 |
| VI |
Exceptional Items & Extraordinary Item |
– |
– |
| VII |
Profit/(Loss) Before Tax (V-VI) |
509.19 |
156.30 |
| VIII. TAX EXPENSES |
|
|
|
| (a) |
Current Tax |
111.09 |
27.87 |
| (b) |
Deferred Tax |
54.92 |
(81.73) |
| (c) |
Earlier year tax adjustments |
– |
(163.16) |
|
Total Tax Expenses |
166.01 |
(217.02) |
| IX |
NET PROFIT / (LOSS) AFTER TAX |
343.18 |
373.32 |
| X. OTHER COMPREHENSIVE INCOME |
|
|
|
| (i) |
Items that will not be reclassified to Statement of Profit and Loss |
0.39 |
1.53 |
| (ii) |
Income tax relating to items that will not be reclassified to Statement of Profit and Loss |
(0.11) |
(0.43) |
|
Other comprehensive income for the quarter/year, net of tax |
0.28 |
1.10 |
|
Total comprehensive income for the quarter/year |
343.46 |
374.42 |
| PARTICULARS |
31.03.2026 |
31.12.2025 |
31.03.2025 |
31.03.2026 |
31.03.2025 |
| Basic (in ₹) |
1.13 |
1.27 |
0.35 |
4.67 |
2.72 |
| Diluted (in ₹) |
1.13 |
1.27 |
0.35 |
4.67 |
2.72 |
| Particulars |
31.03.2026 |
31.12.2025 |
31.03.2025 |
31.03.2026 |
31.03.2025 |
| Paid up Equity Share Capital (Equity shares of Face Value of ₹10/- each) |
3,997.50 |
2,937.50 |
2,937.50 |
3,997.50 |
2,937.50 |
| Other Equity excluding Revaluation Reserve |
– |
– |
– |
13,977.20 |
2,521.35 |
| PARTICULARS |
AS AT 31 Mar 2026 (AUDITED) |
AS AT 31 Mar 2025 (AUDITED) |
| Assets |
|
|
| Non-current assets |
|
|
| Property, plant and equipment |
7,763.12 |
6,819.94 |
| Capital work-in-progress |
324.46 |
1,048.59 |
| Non – Current Financial Assets |
|
|
| (i) Investments |
54.82 |
51.28 |
| (ii) Other financial assets |
304.94 |
590.11 |
| Other Non Current Assets |
542.92 |
44.79 |
| Total Non-Current Assets |
8,990.25 |
8,554.72 |
| Current assets |
|
|
| Inventories |
14,669.40 |
6,397.69 |
| Current Financial assets |
|
|
| (i) Trade receivables |
1,518.02 |
3,195.76 |
| (ii) Cash and cash equivalents |
3,427.31 |
41.81 |
| (iii) Other financial assets |
420.89 |
606.46 |
| Other current assets |
1,838.73 |
623.55 |
| Total Current Assets |
21,874.35 |
10,865.27 |
| Total Assets |
30,864.60 |
19,419.99 |
| Equity and liabilities |
|
|
| Equity |
|
|
| Equity share capital |
3,997.50 |
2,937.50 |
| Other equity |
15,850.07 |
4,465.75 |
| Total equity |
19,847.57 |
7,403.25 |
| Liabilities |
|
|
| Non-current liabilities |
|
|
| Non – Current Financial liabilities |
|
|
| i. Borrowings |
1,063.21 |
3,801.05 |
| Provisions |
39.11 |
35.29 |
| Deferred tax liabilities (Net) |
408.78 |
375.59 |
| Other Non-Current Liabilities |
104.00 |
|
| Total Non-Current Liabilities |
1,615.10 |
4,211.93 |
| Current liabilities |
|
|
| Current Financial liabilities |
|
|
| i. Borrowings |
1,957.12 |
2,447.05 |
| ii. Trade payables |
|
|
| – Total outstanding dues of micro and small enterprises |
1,171.81 |
974.17 |
| – Total outstanding dues of creditors other than micro and small enterprises |
647.52 |
725.91 |
| iii. Other financial liabilities |
1.31 |
6.65 |
| Provisions |
159.66 |
69.41 |
| Current tax liabilities (net) |
193.15 |
110.29 |
| Other current liabilities |
5,271.35 |
3,471.34 |
| Total current liabilities |
9,401.93 |
7,804.81 |
| Total liabilities |
11,017.03 |
12,016.74 |
| Total equity and liabilities |
30,864.60 |
19,419.99 |
| Particulars |
For the Year ended 31 March 2026 |
For the Year ended 31 March 2025 |
| A. CASH FLOW FROM OPERATING ACTIVITIES |
|
|
| Profit before tax |
1,654.43 |
941.39 |
| Finance cost |
893.94 |
682.92 |
| Depreciation and amortisation income |
857.42 |
598.67 |
| Interest income |
(52.00) |
(12.14) |
| (Gain)/loss on fair value of investment through P&L |
(3.54) |
(3.97) |
| Remeasurements of the defined benefit plans |
5.27 |
3.82 |
| Operating profit before working capital changes |
3,355.54 |
2,206.87 |
| Movements in working capital: |
|
|
| Adjusted for (Increase)/Decrease in operating assets |
|
|
| Inventories |
(8,271.71) |
(3,997.64) |
| Trade Receivables |
1,677.74 |
1,254.37 |
| Other Current Financial Assets |
342.70 |
(270.82) |
| Other Current Assets |
(1,215.18) |
(258.84) |
| Other Non Current Assets |
– |
238.79 |
| Other Non Current Financial Assets |
(148.68) |
(342.51) |
| Adjusted for Increase/(Decrease) in operating liabilities: |
|
|
| Trade Payables |
119.26 |
384.15 |
| Provisions |
94.07 |
(46.50) |
| Other-Current Liabilities |
1,800.01 |
3,457.86 |
| Other Non-Current Liabilities |
104.00 |
– |
| Other Current Financial Liabilities |
– |
(12.82) |
| Cash generated (used in)/from operations |
(2,142.25) |
2,612.91 |
| Income tax paid |
(123.33) |
(198.36) |
| Net cash flow generated (used in)/from operating activities (A) |
(2,265.58) |
2,414.55 |
| B. CASH FLOW FROM INVESTING ACTIVITIES |
|
|
| Interest received |
54.87 |
12.14 |
| Proceeds from fixed deposits |
433.85 |
– |
| Purchase of property, plant and equipment and intangible assets |
(1,574.59) |
(1,254.23) |
| Net cash flow from/(used in) investing activities (B) |
(1,085.87) |
(1,242.09) |
| C. CASH FLOW FROM FINANCING ACTIVITIES |
|
|
| Proceeds/(repayment) of long and short-term borrowings |
(3,387.77) |
(456.35) |
| Finance cost |
(899.29) |
(682.92) |
| Proceeds from issue of share capital including share premium |
11,024.00 |
– |
| Net cash flow from / (used in) financing activities (C) |
6,736.94 |
(1,139.27) |
| Net increase / (decrease) in cash and cash equivalents (A+B+C) |
3,385.49 |
|
| Cash and cash equivalents at the beginning of the year |
41.81 |
|
| Cash and cash equivalents at the end of the year |
3,427.31 |
41.81 |
| Sr. No. |
Name of the related party |
Nature of transaction |
For the Year Ended 31 March 2026 |
For the Year Ended 31 March 2025 |
| 1 |
Relative of Key Managerial Personnel |
|
|
|
|
Atulbhai Govindbhai Tilala |
Salary and Bonus expense |
– |
6.00 |
|
Bhavnaben Atulbhai Tilala |
Salary and Bonus expense |
– |
4.80 |
|
Bhavnaben Rameshbhai Hirani |
Salary and Bonus expense |
– |
4.80 |
|
Bhikhubhai M Ramani |
Salary and Bonus expense |
– |
4.80 |
|
Bina Jaybhai Tilala |
Salary and Bonus expense |
– |
4.80 |
|
Dipmala Bhaveshbhai Ramani |
Salary and Bonus expense |
– |
4.80 |
|
Jyotsanaben Bhikhubhai Ramani |
Salary and Bonus expense |
– |
4.80 |
|
Mohit Atulbhai Tilala |
Salary and Bonus expense |
– |
6.00 |
|
Rajeshbhai Mohanbhai Hirani |
Salary and Bonus expense |
– |
6.00 |
|
Atulbhai Govindbhai Tilala [HUF] |
Loan Repaid |
40.00 |
– |
|
Atulbhai Govindbhai Tilala |
Loan Repaid |
0.05 |
– |
|
Bhavnaben Rameshbhai Hirani |
Loan Repaid |
99.50 |
– |
|
Bhikhubhai Mohanbhai Ramani |
Loan Repaid |
11.14 |
– |
|
Bina Jaybhai Tilala |
Loan Repaid |
88.00 |
– |
|
Krishi R. Hirani |
Loan Repaid |
60.00 |
– |
|
Mohitbhai Atulbhai Tilala |
Loan Repaid |
82.50 |
– |
|
Rajeshkumar Mohanbhai Hirani (HUF) |
Loan Repaid |
60.00 |
– |
|
Shantaben Mohanbhai Hirani |
Loan Repaid |
60.00 |
– |
| 2 |
Key Managerial Personnel |
|
|
|
|
Sejal Tapan Gajjar |
Salary and Bonus expense |
2.16 |
2.16 |
|
Bhaveshbhai Bhikhubhai Ramani |
Directors Remuneration |
10.80 |
10.80 |
|
Jaybhai Atulbhai Tilala |
Directors Remuneration |
6.00 |
6.00 |
|
Rameshbhai Mohanbhai Hirani |
Directors Remuneration |
– |
4.50 |
|
Bhaveshbhai Bhikhubhai Ramani |
Loan Taken |
20.00 |
17.34 |
|
Jaybhai Atulbhai Tilala |
Loan Taken |
0.49 |
– |
|
Rameshbhai Mohanlal Hirani |
Loan Repaid |
1.50 |
1.00 |
|
Bhaveshbhai Bhikhubhai Ramani |
Loan Repaid |
24.50 |
33.00 |
| Sr. No. |
Name of the related party |
Nature of transaction |
As at March 31, 2026 |
As at March 31, 2025 |
| 1 |
Relative of Key Managerial Personnel |
|
|
|
|
Atulbhai Govindbhai Tilala |
Unsecured Loan |
– |
40.00 |
|
Atulbhai Govindbhai Tilala [HUF] |
Unsecured Loan |
– |
0.05 |
|
Bhavnaben Rameshbhai Hirani |
Unsecured Loan |
– |
99.50 |
|
Bhikhubhai Mohanbhai Ramani |
Unsecured Loan |
– |
11.14 |
|
Bina Jaybhai Tilala |
Unsecured Loan |
– |
88.00 |
|
Krishi R. Hirani |
Unsecured Loan |
– |
60.00 |
|
Mohitbhai Atulbhai Tilala |
Unsecured Loan |
– |
82.50 |
|
Rajeshkumar Mohanbhai Hirani (HUF) |
Unsecured Loan |
– |
60.00 |
|
Shantaben Mohanbhai Hirani |
Unsecured Loan |
– |
60.00 |
|
Atulbhai Govindbhai Tilala |
Salary Payable |
– |
0.50 |
|
Bhavnaben Atulbhai Tilala |
Salary Payable |
– |
0.40 |
|
Bhavnaben Rameshbhai Hirani |
Salary Payable |
– |
0.40 |
|
Bhikhubhai Mohanbhai Ramani |
Salary Payable |
– |
0.40 |
|
Bina Jaybhai Tilala |
Salary Payable |
– |
0.40 |
|
Dipmalaben Bhaveshbhai Ramani |
Salary Payable |
– |
0.40 |
|
Jyotsanaben Bhikhubhai Ramani |
Salary Payable |
– |
0.40 |
|
Mohit Atulbhai Tilala |
Salary Payable |
– |
0.50 |
|
Rajeshkumar Mohanbhai Hirani |
Salary Payable |
– |
0.50 |
|
Nidhiben Bh |
|
|
|
