Shree Hari Chemicals Export Ltd. — Quarter and year ended 31.03.2026 (Published May 15, 2026)
The following tables are extracted from the provided document.
| Particulars | As at 31.03.2026 Audited (Rs. Lakhs) | As at 31.03.2025 Audited (Rs. Lakhs) |
|---|---|---|
| I. ASSETS | ||
| (1) Non-Current Assets | ||
| Property, Plant & Equipment | 2,060.46 | 1,670.72 |
| Capital work-in-progress | 764.88 | 396.44 |
| Right to Use Asset | 30.53 | – |
| Financial Assets | ||
| Investments | 1,221.99 | 104.66 |
| Other Financial Assets | 1,102.87 | 1,245.02 |
| Income Tax Assets | 51.18 | 28.29 |
| Other Non Current Assets | 53.16 | 125.11 |
| Deferred Tax Assets (Net) | 581.95 | 688.91 |
| (2) Current Assets | ||
| Inventories | 1,275.95 | 1,226.70 |
| Financial Assets | ||
| Trade Receivables | 2,437.57 | 2,817.28 |
| Cash and Cash Equivalents | 55.37 | 61.31 |
| Bank balance other than included in cash and cash equivalents above | – | – |
| Other Financial Assets | 472.64 | 196.30 |
| Current Tax Assets | 18.14 | 18.12 |
| Other Current Assets | 116.15 | 83.63 |
| TOTAL | 10,242.83 | 8,662.52 |
| Particulars | As at 31.03.2026 Audited (Rs. Lakhs) | As at 31.03.2025 Audited (Rs. Lakhs) |
|---|---|---|
| II. EQUITY AND LIABILITIES | ||
| (1) EQUITY | ||
| Equity Share Capital | 553.79 | 493.24 |
| Other Equity | 3,886.40 | 2,708.03 |
| 4,440.20 | 3,201.27 | |
| (2) LIABILITIES | ||
| Non-Current Liabilities | ||
| (a) Provisions | 126.64 | 84.55 |
| (b) Financial Liabilities | ||
| Borrowings | 274.68 | 335.39 |
| Lease Liability | 17.93 | – |
| Other Financial Liabilities | 6.50 | – |
| 425.75 | 419.94 | |
| Current Liabilities | ||
| (a) Financial Liabilities | ||
| Borrowings | 2,563.39 | 2,283.66 |
| Trade Payables | ||
| Dues to micro and small enterprise | 29.86 | 471.70 |
| Others | 2,452.43 | 2,035.96 |
| Lease Liability | 11.50 | – |
| Other Financial Liabilities | 53.22 | 74.69 |
| (b) Other Current Liabilities | 251.03 | 168.58 |
| (c) Provisions | 15.46 | 6.72 |
| 5,376.89 | 5,041.31 | |
| TOTAL | 10,242.83 | 8,662.52 |
| Particulars | For the Period Ended Audited 31st March, 2026 | For the Period Ended Audited 31st March, 2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit before Tax | 529.59 | 695.50 |
| Adjustment for: | ||
| Depreciation (Net) | – | – |
| Interest Received | 235.38 | 214.77 |
| Interest Expenses | (102.61) | (50.35) |
| Profit on Sale of Fixed Assets | 207.72 | 223.68 |
| Dividend | (23.71) | (1.72) |
| Sundry balance w/back | (0.02) | (0.03) |
| Revaluation of Investment | – | (0.38) |
| (2.34) | – | (20.64) |
| Changes in Working Capital: | ||
| Increase / (Decrease) in Trade Payable | (25.37) | 349.66 |
| Increase / (Decrease) Current Liabilities including Lease | 72.48 | 38.40 |
| Increase / (Decrease) Non-Current Liabilities including Lease | 24.43 | – |
| Increase / (Decrease) Provisions | 49.22 | – |
| (Increase) / Decrease in Other Financial Asset | (134.19) | 14.76 |
| (Increase) / Decrease in Other Balance with bank | – | (640.24) |
| (Increase) / Decrease in Inventories | – | 4.78 |
| (Increase) /Decrease in Trade Receivables | (49.24) | (356.78) |
| Decrease/ (Increase) in Other Current Assets | 379.71 | (637.61) |
| Cash flow from operating activities before extraordinary items | (32.52) | 18.88 |
| 1,128.54 | 1,060.83 | |
| Taxes Paid (Net) | (22.90) | (0.67) |
| Cash Generated from Operating Activities | 1,105.64 | (147.26) |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Sale / (Purchase) of Fixed Assets including ROU and CWIP | (1,000.37) | (456.93) |
| Payment of Capital Advances | 71.96 | (124.88) |
| Interest Received | 102.61 | 50.35 |
| Purchase of Investments (net) | (1,115.00) | (10.00) |
| Dividend Received | 0.02 | 0.03 |
| Cash Generated from Investment Activities | (1,940.79) | (541.43) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Interest Expenses | (207.72) | (223.68) |
| Borrowings taken / (Repayment) | 219.02 | (63.82) |
| Proceeds from issue of convertible debentures | 817.91 | 656.69 |
| Cash Outflow from Financial Activities | 829.21 | 369.19 |
| Net Increase in Cash & Cash Equivalents | (5.94) | (320.23) |
| Opening Balance of Cash & Cash Equivalents | 61.31 | 381.54 |
| Closing Balance of Cash & Cash Equivalents | 55.37 | 61.31 |
| SR. NO. | PARTICULARS | QUARTER ENDED | YEAR ENDED |
|---|---|---|---|
| 31.03.2026 AUDITED* | 31.12.2025 UNAUDITED | ||
| 1 | Revenue From Operation | 4,121.54 | 4,448.54 |
| 2 | Other Income | 201.37 | 27.18 |
| Total Income (1+2) | 4,322.91 | 4,475.72 | |
| 4 | Expenses | ||
| a | Cost of Materials Consumed | 2,512.92 | 2,528.46 |
| Purchase of Stock-in-Trade | (3.97) | 3.97 | |
| b | Changes in inventories of Finish goods, work-in-progress and stock-in-trade | 174.42 | 399.06 |
| c | Employees benefit expenses | 491.81 | 418.80 |
| d | Finance cost | 53.68 | 55.75 |
| e | Depreciation and amortisation expenses | 69.84 | 55.26 |
| f | Other expenses | 895.18 | 872.53 |
| Total Expenses (a+f) | 4,193.90 | 4,333.82 | |
| 5 | Profit/(Loss) before exceptional items, extraordinary items and tax (3-4) | 129.01 | 141.90 |
| 6 | Exceptional/ Extraordinary Items | – | – |
| 7 | Profit/(Loss) before tax (5-6) | 129.01 | 141.90 |
| 8 | Tax expenses | ||
| a | Current Tax | – | – |
| b | Deferred tax | 23.42 | 12.74 |
| c | Short/excess provision for earlier periods | – | – |
| Total tax expenses | 23.42 | 12.74 | |
| 9 | Net Profit/(Loss) for the Period (5-6) | 105.59 | 129.16 |
| 10 | Other Comprehensive Income | ||
| a | Items that will not be reclassified to profit or loss | ||
| i) Remeasurement of the defined benefit plans | (1.61) | – | |
| ii) Income tax relating to items that will not be reclassified to profit or loss | 0.41 | – | |
| Total other comprehensive income, net of income tax (a+b) | (1.20) | – | |
| 11 | Total Comprehensive income for the period (7+8) | 104.39 | 129.16 |
| 12 | Paid up Equity Share Capital (Face Value Rs. 10 each) | 553.79 | 553.79 |
| Value of shares (₹) | 10.00 | 10.00 | |
| 13 | Reserves excluding Revaluation Reserve | – | – |
| 14 | Earnings per share (of Rs 10 each) (not annualised) | ||
| a) Basic | 1.91 | 2.33 | |
| b) Diluted | 1.67 | 2.05 |
| Particulars | As at 31.03.2026 Audited (Rs. Lakhs) | As at 31.03.2025 Audited (Rs. Lakhs) |
|---|---|---|
| I. ASSETS | ||
| (1) Non-Current Assets | ||
| Property, Plant & Equipment | 2,061.03 | 1,670.72 |
| Capital work-in-progress | 1,130.42 | 469.99 |
| Right to Use Asset | 30.53 | – |
| Financial Assets | ||
| Investments | – | – |
| Other Financial Assets | 216.99 | 94.66 |
| Income Tax Assets | 1,112.87 | 1,245.02 |
| Other Non Current Assets | 51.18 | 28.29 |
| Deferred Tax Assets (Net) | 372.83 | 125.11 |
| 585.08 | 688.91 | |
| 5,560.94 | 4,322.71 | |
| (2) Current Assets | ||
| Inventories | 1,275.95 | 1,226.70 |
| Financial Assets | ||
| Trade Receivables | – | – |
| Cash and Cash Equivalents | 2,437.57 | 2,817.28 |
| Bank balance other than included in cash and cash equivalents above | 460.94 | 66.25 |
| Other Financial Assets | 300.00 | – |
| Current Tax Assets | 479.45 | 114.24 |
| Other Current Assets | 18.89 | 18.12 |
| 177.78 | 96.44 | |
| 5,150.58 | 4,339.04 | |
| TOTAL ASSETS | 10,711.52 | 8,661.75 |
| **II. EQUITY AND LI |