Surana Solar Limited — Quarter and year ended 31st March 2026
Optional commentary: Financial results are presented in Lakhs. The document includes audited quarterly and year figures, along with segment results, statement of assets and liabilities, and cash flow statement.
| S.No | Particulars | Quarter Ended (Audited) 31.03.2026 | Quarter Ended (Un audited) 31.12.2025 | Quarter Ended (Audited) 31.03.2025 | Year ended (Audited) 31.03.2026 | 31.03.2025 |
|---|---|---|---|---|---|---|
| (Audited) 31.03.2026 | (Un audited) 31.12.2025 | (Audited) 31.03.2025 | (Audited) 31.03.2026 | 31.03.2025 | ||
| 1 | Income: | |||||
| Revenue from operations | 1,361.35 | 255.77 | 252.03 | 2,083.43 | 3,880.04 | |
| Other Income | 70.77 | 18.03 | 42.04 | 692.76 | 118.07 | |
| Total Income | 1,432.11 | 273.80 | 294.07 | 2,776.18 | 3,998.10 | |
| 2 | Expenditure: | |||||
| Cost of material consumed | 1,339.93 | 182.36 | 230.83 | 2,164.08 | 3,409.50 | |
| Changes in inventories of stock in trade | (121.30) | (137.15) | (0.31) | (298.75) | 64.88 | |
| Employee benefits expense | 48.61 | 41.92 | 24.12 | 180.15 | 95.22 | |
| Finance Cost | 5.85 | 7.23 | 4.72 | 22.60 | 16.54 | |
| Depreciation and amortisation expenses | 56.07 | 58.19 | 36.00 | 200.10 | 152.65 | |
| Other expenses | 85.46 | 92.36 | 97.21 | 352.00 | 255.04 | |
| Total expenses | 1,414.60 | 244.91 | 392.57 | 2,620.16 | 3,993.84 | |
| 3 | Profit before tax (1-2) | 17.51 | 28.89 | (98.50) | 156.02 | 4.26 |
| 4 | Tax expenses | |||||
| (a) Current tax | 28.19 | (20.33) | (21.84) | 28.78 | 21.62 | |
| (b) Deferred tax | (30.48) | 27.31 | (5.32) | 3.27 | (23.21) | |
| Total tax expenses | (2.29) | 6.98 | (27.16) | 32.05 | (1.59) | |
| 5 | Profit / (loss) for the period (3-5) | 19.80 | 21.91 | (71.34) | 123.97 | 5.85 |
| 6 | Other Comprehensive Income (OCI) | |||||
| – Items that will not be reclassified in profit or loss | ||||||
| – Income tax relating to items that will not be reclassified to profit or loss | ||||||
| Total Other Comprehensive income for the period, net of tax | ||||||
| 7 | Total Comprehensive income for the period, net of tax | 19.80 | 21.91 | (71.34) | 123.97 | 5.85 |
| Paid up Equity Share Capital | 2,460.33 | 2,460.33 | 2,460.33 | 2,460.33 | 2,460.33 | |
| Other Equity | 3,286.25 | 3,162.28 | ||||
| Earnings Per Share (EPS) (Not annualised) | ||||||
| – Basic | 0.04 | 0.04 | (0.14) | 0.25 | 0.01 | |
| – Diluted | 0.04 | 0.04 | (0.14) | 0.25 | 0.01 |
Optional commentary: Segment results are also in Lakhs.
| Particulars | Quarter Ended (Audited) 31.03.2026 | Quarter Ended (Unaudited) 31.12.2025 | Quarter Ended (Audited) 31.03.2025 | Year ended (Audited) 31.03.2026 | Year ended (Audited) 31.03.2025 |
|---|---|---|---|---|---|
| 1. Segment Revenue (Net Sale / Income from each Segment) | |||||
| a) Solar Products | 1,350.99 | 254.71 | 229.04 | 2,069.51 | 975.07 |
| b) Trading | – | – | 0.19 | – | 2,879.10 |
| c) Renewable Energy | 10.36 | 1.06 | 22.80 | 13.92 | 25.87 |
| Total | 1,361.35 | 255.77 | 252.03 | 2,083.43 | 3,880.04 |
| Net Sales / Income from Operations | 1,361.35 | 255.77 | 252.03 | 2,083.43 | 3,880.04 |
| 2. Segment Results (Profit (+) / Loss (-) before tax and interest from each Segment) | |||||
| a) Solar Products | 43.65 | 30.69 | (87.32) | 19.30 | (29.47) |
| b) Trading | – | – | – | – | 136.58 |
| c) Renewable Energy | 0.09 | 0.25 | 21.99 | 1.20 | 22.60 |
| Total | 43.74 | 30.94 | (65.33) | 20.50 | 129.71 |
| Less: (i) Interest | 5.85 | 7.23 | 4.72 | 22.60 | 16.54 |
| (ii) Unallocable expenditure net of unallocable income | 20.38 | (5.18) | 28.45 | (158.12) | 108.91 |
| Profit before tax | 17.51 | 28.89 | (98.50) | 156.02 | 4.26 |
| 3. Segment Assets | |||||
| a) Solar Products | 4,852.92 | 5,675.09 | 3,764.40 | 4,852.92 | 3,764.40 |
| b) Renewable Energy | 30.17 | 31.00 | 35.30 | 30.17 | 35.30 |
| Total Segment Assets | 4,883.09 | 5,706.09 | 3,799.70 | 4,883.09 | 3,799.70 |
| Unallocable Assets | 1,853.04 | 1,168.02 | 2,183.51 | 1,853.04 | 2,183.51 |
| Total Assets | 6,736.13 | 6,874.11 | 5,983.21 | 6,736.13 | 5,983.21 |
| 4. Segment Liabilities | |||||
| a) Solar Products | 944.55 | 491.92 | 338.62 | 944.55 | 338.62 |
| b) Renewable Energy | – | – | – | – | – |
| Total Segment Liabilities | 944.55 | 491.92 | 338.62 | 944.55 | 338.62 |
| Unallocable Liabilities | 28.73 | 61.18 | 8.99 | 28.73 | 8.99 |
| Total Liabilities | 973.28 | 553.10 | 347.61 | 973.28 | 347.61 |
| Capital Employed | |||||
| a) Solar Products | 3,908.37 | 5,183.17 | 3,425.78 | 3,908.37 | 3,425.78 |
| b) Renewable Energy | 30.17 | 31.00 | 35.30 | 30.17 | 35.30 |
| c) Unallocable Assets less Liabilities | 1,824.30 | 1,106.84 | 2,174.52 | 1,824.30 | 2,174.52 |
| Total | 5,762.85 | 6,321.01 | 5,635.60 | 5,762.85 | 5,635.60 |
Optional commentary: Statement of Assets and Liabilities is in Lakhs.
| Particulars | As at 31st March 2026 (Audited) | As at 31st March 2025 (Audited) |
|---|---|---|
| A Assets | ||
| 1 Non-current assets | ||
| (a) Property, plant and equipment | 2,453.93 | 1,040.62 |
| (b) Capital work-in Progress | – | 124.29 |
| (c) Financial Assets | ||
| – Loans | 1,149.40 | 1,448.10 |
| – Other Financial Assets | 19.34 | 19.34 |
| Sub-total- Non Current Assets | 3,622.68 | 2,632.35 |
| 2 Current assets | ||
| (a) Inventories | 1,817.75 | 1,573.97 |
| (b) Financial Assets | ||
| – Investment | 489.11 | 506.28 |
| – Trade receivables | 55.37 | 48.96 |
| – Cash and cash equivalents | 86.03 | 78.15 |
| – Bank Balances | 103.28 | 101.41 |
| – Other current Financial asset | 5.42 | 0.82 |
| (c) Current Tax Assets (Net) | 1.51 | 22.20 |
| (d) Other current assets | 554.99 | 1,019.07 |
| Sub-total- Current Assets | 3,113.45 | 3,350.85 |
| TOTAL ASSETS | 6,736.12 | 5,983.21 |
| Particulars | As at 31st March 2026 (Audited) | As at 31st March 2025 (Audited) |
|---|---|---|
| B EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| (a) Equity share capital | 2,460.33 | 2,460.33 |
| (b) Other Equity | 3,286.25 | 3,162.28 |
| Sub-total Equity | 5,746.58 | 5,622.61 |
| 2 Non-current liabilities | ||
| (a) Deferred tax liabilities (Net) | 16.26 | 12.99 |
| Sub-total- Non Current Liabilities | 16.26 | 12.99 |
| 3 Current liabilities | ||
| (a) Financial liabilities | ||
| – Trade Payables | – | – |
| – Total Outstanding dues of Micro and Small Enterprises | – | – |
| – Total Outstanding dues of Creditors Other than Micro and Small Enterprises | 106.56 | 49.51 |
| (b) Other Current liabilities | 837.98 | 289.11 |
| (c) Provisions | 28.73 | 8.98 |
| Sub-total- Current Liabilities | 973.28 | 347.61 |
| TOTAL EQUITY AND LIABILITIES | 6,736.12 | 5,983.21 |
Optional commentary: Cash Flow Statement is in Lakhs.
| Particulars | For the Year ended 2025-26 | For the Year ended 2024-25 |
|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit (Loss) before Tax and Exceptional Items | 156.02 | 4.26 |
| Adjustments for Non-Operating Activities: | ||
| Depreciation | 200.10 | 146.18 |
| Amortisation of lease rent | – | 6.47 |
| Sundry balance written off | – | 3.24 |
| loss/ (profit) on sale of assets | (32.03) | (5.79) |
| Sundry balance written back | (1.38) | (0.04) |
| Interest paid | 22.60 | 16.54 |
| Income from Mutual fund | (9.98) | (28.31) |
| Net (gain)/loss arising on financial instruments mandatorily measured at fair value through Profit & Loss | (2.37) | (9.09) |
| Profit on Sale of Investment | (198.71) | – |
| Interest received | (432.00) | (453.79) |
| Operating Profit before Working Capital Changes | (297.76) | 68.10 |
| Movement in Working Capital | ||
| Increase/ (Decrease) in other current liabilities | 548.87 | 124.69 |
| Increase/ (Decrease) in provisions | 19.75 | (6.58) |
| Increase/ (Decrease) in trade payables | 58.44 | 26.56 |
| (Increase)/ Decrease in other financial assets | (4.60) | 2.85 |
| (Increase)/ Decrease in other current assets | 464.08 | (192.89) |
| (Increase)/ Decrease in trade receivables | (6.41) | (30.25) |
| (Increase)/ Decrease in inventory | (243.78) | 233.28 |
| Cash Generation From Operations | 538.59 | 225.76 |
| Direct Taxes (Net) | (8.08) | (74.44) |
| Net Cash from Operating Activities (A) | 530.51 | 151.31 |
| CASH FLOW FROM INVESTING ACTIVITIES | ||
| Income from Mutual fund | 24.61 | 28.31 |
| Interest received | 432.00 | 65.37 |
| Sale of fixed assets | 123.62 | 193.92 |
| Purchase of fixed assets | (1,580.71) | (124.29) |
| Sale/(Purchase) of Investments | 203.61 | (10.00) |
| (Investment)/ proceeds from Liquid Funds | – | 316.95 |
| Net Cash from / (Used in) Investing Activities (B) | (796.86) | 470.27 |
| CASH FLOW FROM FINANCING ACTIVITIES | ||
| Interest Paid | (22.60) | (16.54) |
| Proceeds/(Repayment) from borrowings | ||
| Repayment of long term advances | 298.70 | (461.50) |
| (Increase)/Decrease in restricted deposits | (1.88) | (94.36) |
| Net Cash (used in) /from Financing Activities (C) | 274.23 | (572.41) |
| Net Increase/(decrease) in cash & cash equivalents (A+B+C) | 7.87 | 49.18 |
| Opening cash and cash equivalent at the beginning of the year | 78.15 | 28.98 |
| Closing cash and cash equivalent at the end of the year | 86.03 | 78.15 |
| Net Increase/(decrease) in cash & cash equivalents | 7.87 | 49.18 |
| Particulars | As on 31.03.2026 | As on 31.03.2025 |
|---|---|---|
| Cash in hand | 9.24 | 3.59 |
| Balances with banks | 76.79 | 74.56 |
| Total | 86.03 | 78.15 |