SURAJ LIMITED — Quarter ended 31-Mar-26; Year ended 31-Mar-26 (reporting period as per quarterly results)
Optional commentary: Standalone and consolidated audited financial results are presented for the quarter ended March 31, 2026 and the year ended March 31, 2026.
| Particulars | Quarter Ended | Year Ended |
|---|---|---|
| 31-Mar-26 Audited | 31-Dec-25 Unaudited | |
| 1. Revenue from operations | 4,343.47 | 6,188.42 |
| 2. Other Income | 283.29 | 63.81 |
| 3. Total Income (1+2) | 4,626.76 | 6,252.23 |
| 4. Expenses: | ||
| (a) Cost of Material consumed | 4,175.01 | 3,966.83 |
| (b) Purchase of Stock-in-trade | – | – |
| (c) Changes in Inventories Finished Goods, Work-in-progress and stock-in-trade | (1,829.21) | 209.93 |
| (d) Employee Benefits expenses | 551.21 | 495.84 |
| (e) Finance Cost | 120.41 | 112.88 |
| (f) Depreciation, amortization, impairment and obsolescence | (116.36) | 273.88 |
| (g) Other expenses | 1,204.91 | 997.72 |
| Total expenses | 4,105.97 | 6,057.08 |
| 5. Profit /(loss) before exceptional items and tax (3-4) | 520.79 | 195.15 |
| 6. Exceptional item | – | – |
| 7. Profit / (loss) before tax (5-6) | 520.79 | 195.15 |
| 8a. Current Tax | 29.60 | 61.99 |
| 8b. Deferred Tax | 111.26 | (3.10) |
| Tax Expense | 140.86 | 58.89 |
| 9. Profit /(loss) for the period (PAT) (7-8) | 379.93 | 136.26 |
| 10. Other Comprehensive income (OCI) | ||
| A (i) Items that will not be reclassified to profit or loss | 8.82 | (2.00) |
| A (ii) Income tax relating to items that will not be reclassified to profit or loss | (2.54) | 0.58 |
| B (i) Items that will be reclassified to profit or loss | – | – |
| B (ii) Income tax relating to items that will be reclassified to profit or loss | – | – |
| 11. Total Comprehensive Income for the period (9+10) | 386.21 | 134.84 |
| 12. Paid-up equity share capital (face value of share: Rs 10 each) | 1,836.41 | 1,836.41 |
| 13. Other Equity | – | – |
| 14. Earnings per share (EPS) of Rs 10 each: | ||
| Basic & Diluted EPS (Rs.) | 2.07 | 0.74 |
| Particulars | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| ASSETS | ||
| Non-Current Assets | ||
| a. Property, Plant and Equipment | 8,867.80 | 8,876.23 |
| b. Capital Work-in-progress | – | – |
| c. Intangible Assets | 36.66 | 42.77 |
| d. Financial Assets | ||
| i. Investment | 1,278.00 | 1,278.00 |
| ii. Other financial assets | 119.42 | 98.28 |
| e. Income Tax Asset | 587.70 | 996.75 |
| Total Non-Current Assets | 10,889.58 | 11,292.03 |
| Current Assets | ||
| a. Inventories | 6,293.46 | 5,232.88 |
| b. Financial Assets | ||
| i. Trade Receivables | 3,670.26 | 3,282.98 |
| ii. Cash and Cash Equivalents | 12.33 | 15.84 |
| iii. Other Bank Balance | 3.54 | – |
| c. Other Current Assets | 1,465.27 | 2,177.38 |
| Total Current Assets | 11,444.86 | 10,709.08 |
| Total Assets | 22,334.44 | 22,001.11 |
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| Equity Share Capital | 1,836.41 | 1,836.41 |
| Other Equity | 11,672.19 | 11,219.65 |
| Total Equity | 13,508.60 | 13,056.06 |
| LIABILITIES | ||
| I. Non-Current Liabilities | ||
| a. Provision | – | – |
| b. Deferred Tax Liabilities (Net) | 352.70 | 238.28 |
| c. Other Non-Current Liabilities | – | – |
| Total Non-Current Liabilities | 352.70 | 238.28 |
| II. Current Liabilities | ||
| a. Financial Liabilities | ||
| i. Borrowings | 6,030.21 | 6,408.03 |
| ii. Trade Payables | – | – |
| (A) Total Outstanding due to Micro Enterprise and Small Enterprise | 37.99 | 11.59 |
| (B) Total Outstanding due to Creditors other than Micro Enterprise and Small Enterprise | 1,653.87 | 1,202.56 |
| b. Other Current Liabilities | 267.82 | 388.37 |
| c. Provisions | 267.22 | 282.14 |
| d. Current Tax Liabilities | 216.03 | 414.08 |
| Total Current Liabilities | 8,473.14 | 8,706.77 |
| Total Equity and Liabilities | 22,334.44 | 22,001.11 |
| Particulars | For the Year ended on 31-03-2026 | For the Year ended on 31-03-2025 |
|---|---|---|
| A: CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit Before Tax | 1,052.48 | 1,688.93 |
| Adjusted for: | ||
| (Profit) / Loss on sale / Discard of Assets (Net) | (105.61) | (72.53) |
| Depreciation / Amortisation and Depletion Expense | 728.50 | 1,089.78 |
| Accounts Written off expense | 48.77 | 16.93 |
| Unrealized Foreign Exchange Fluctuation Loss/(Gain) | (145.70) | (47.63) |
| Interest Income | (5.99) | (15.46) |
| Other Comprehensive Income | 2.82 | (8.00) |
| (Profit) / Loss on sale of Investment | – | – |
| Finance Cost | 437.89 | 472.21 |
| Operating Profit before Working Capital Changes | 2,013.16 | 3,124.23 |
| Adjusted for: | ||
| Decrease/ (Increase) Trade and Other Receivables | (436.04) | 120.66 |
| Decrease/ (Increase) Inventories | (1,060.58) | (2,814.15) |
| Decrease/ (Increase) Other Current Assets | 1,055.14 | (503.98) |
| Increase/ (Decrease) Trade and Other Payables | 477.71 | (157.26) |
| Increase/ (Decrease) Other Current Liabilities | (120.55) | 11.65 |
| Increase/ (Decrease) Provisions – Current | (212.98) | (360.37) |
| Increase/ (Decrease) Provisions – Non Current | – | – |
| Cash Generated from Operation | 1,715.86 | (579.22) |
| Tax Paid (Net) | 10.74 | (321.98) |
| Net Cash Flow from Operating Activities | 1,726.60 | (901.20) |
| B: CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of Investment (Associate) | – | – |
| Purchase of tangible and intangible assets | (950.49) | (1,548.72) |
| Proceeds from disposal of tangible and intangible assets | 342.14 | 103.92 |
| Investments in subsidiaries | – | – |
| Profit on Sale of Investment | – | – |
| Net cash flow from other financial assets | (21.14) | – |
| Interest Income | 5.99 | 15.46 |
| Net Cash Flow (used in) Investing Activities | (623.50) | (1,429.34) |
| C: CASH FLOW FROM FINANCING ACTIVITIES | ||
| Interim Dividend | (275.46) | (275.46) |
| Short term borrowings (net) | (377.82) | 3,041.97 |
| Finance Cost paid | (453.33) | (451.28) |
| Net Cash Flow (used in) Financing Activities | (1,106.61) | 2,315.23 |
| Net Increase / (Decrease) in Cash and Cash Equivalents | (3.51) | (15.31) |
| Opening Balance of Cash and Cash Equivalents | 15.84 | 31.15 |
| Closing Balance of Cash and Cash Equivalents | 12.33 | 15.84 |
| Particulars | Quarter ended 31-Mar-26 (Audited) | 31-Dec-25 (Unaudited) | 31-Mar-25 (Audited) | Year Ended 31-Mar-26 (Audited) | 31-Mar-25 (Audited) |
|---|---|---|---|---|---|
| 1. Revenue from operations | 4,343.47 | 6,188.42 | 5,874.59 | 20,585.08 | 23,374.29 |
| 2. Other Income | 283.29 | 63.81 | 166.04 | 607.18 | 422.56 |
| 3. Total Income (1+2) | 4,626.76 | 6,252.23 | 6,040.63 | 21,192.26 | 23,796.85 |
| 4. Expenses : | |||||
| (a) Cost of Material consumed | 4,175.01 | 3,966.83 | 3,735.64 | 14,483.74 | 16,593.50 |
| (b) Purchase of Stock-in-trade | – | – | – | – | – |
| (c) Changes in Inventories Finished Goods, Work-in-progress and stock-in-trade | (1,829.21) | 209.93 | 656.26 | (1,599.19) | (2,237.75) |
| (d) Employee Benefits expenses | 551.21 | 495.84 | 595.90 | 2,023.64 | 2,238.10 |
| (e) Finance Cost | 120.41 | 112.88 | 201.64 | 437.89 | 472.21 |
| (f) Depreciation, amortization, impairment and obsolescence | (116.36) | 273.88 | 287.62 | 728.50 | 1,089.78 |
| (g) Other expenses | 1,204.91 | 997.72 | 1,103.76 | 4,055.20 | 3,952.08 |
| Total expenses | 4,105.97 | 6,057.08 | 6,580.82 | 20,139.78 | 22,107.92 |
| 5. Profit/(loss) before exceptional items and tax (3-4) | 520.79 | 195.15 | (540.19) | 1,052.48 | 1,688.93 |
| 6. Share of Profit / loss of Associates | (128.08) | 1.41 | (204.21) | 21.04 | 159.80 |
| 7. Exceptional item | – | – | – | – | – |
| 8. Profit / (loss) before tax (5+6) | 392.71 | 196.56 | (744.40) | 1,073.52 | 1,848.73 |
| 9a. Current Tax | 29.60 | 61.99 | – | 1,073.52 | 1,848.73 |
| 9b. Deferred Tax | 111.26 | (3.10) | 10.46 | 114.42 | 99.71 |
| Tax Expense | 140.86 | 58.89 | (152.41) | 326.51 | 99.71 |
| 10. Profit/(loss) for the period (PAT) (8-9) | 251.85 | 137.67 | (591.99) | 747.01 | 1,330.47 |
| 11. Other Comprehensive Income (OCI) | |||||
| A (i) Items that will not be reclassified to profit or loss | 8.82 | (2.00) | (8.15) | 2.82 | (8.00) |
| A (ii) Income tax relating to items that will not be reclassified to profit or loss | (2.54) | 0.58 | 2.37 | (0.79) | 2.33 |
| B (i) Items that will be reclassified to profit or loss | – | – | – | – | – |
| B (ii) Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – |
| 12. Total Comprehensive Income for the period (10+11) | 258.13 | 136.25 | (597.77) | 749.04 | 1,324.80 |
| 13. Paid-up equity share capital (face value of share: Rs 10 each) | 1,836.41 | 1,836.41 | 1,836.41 | 1,836.41 | 1,836.41 |
| 14. Other equity | – | – | – | 11,939.25 | 11,465.67 |
| 15. Earnings per share (EPS) of Rs 10 each : | |||||
| Basic & Diluted EPS (Rs.) | 1.37 | 0.75 | (3.22) | 4.07 | 7.24 |
| Particulars | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| ASSETS | ||
| Non-Current Assets | ||
| a. Property, Plant and Equipment | 8,867.80 | 8,876.23 |
| b. Capital Work-in-progress | – | – |
| c. Intangible Assets | 36.66 | 42.77 |
| d. Financial Assets |