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Shree Rama Multi-tech Ltd. Audit Report / Information 2026
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Audit Report / Information
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S
Shree Rama Multi-Tech Limited
An ISO 9001:2015 and ISO 15378:2017 (GMP) Certified Company
DMF Type III Certified Company
REGD. OFFICE & FACTORY ADDRESS : 1557, MOTI-BHOYAN, KALOL-KHATRAJ ROAD, TAL : KALOL, DIST. : GANDHINAGAR - 382721 TELE : (079) 66747101, 66747102 EMAIL : [email protected]
WEBSITE : www.srmtl.com CIN NO : L25200GJ1993PLC020880
By E-filing
Date: 9th May, 2026
To,
General Manager Listing
BSE Limited
Floor 25, P J Towers,
Dalal Street, Fort,
Mumbai - 400 001
Script Code: 532310
To,
General Manager Listing
National Stock Exchange of India Limited
Exchange Plaza, C-1, Block-G,
BandraKurla Complex, Bandra (E)
Mumbai - 400 051
Script Code: SHREERAMA
Sub.: Outcome of Board Meeting dated 9th May, 2026
Dear Sir,
In continuation to our letter dated 1st May, 2026, we hereby inform that the Board of Directors of the Company in its Meeting held on 9th May, 2026 has approved the Audited Financial Results on standalone basis for the quarter and year ended on 31st March, 2026, as reviewed by Audit Committee at its meeting held on 9th May, 2026, pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 along with Audit Report of the Statutory Auditor for that period and Statement of Impact of Audit Qualifications as well as the Statement of Assets and Liabilities and Statement of Cash Flows as at 31st March, 2026.
The Board Meeting commenced at 11:00 a.m. and concluded at 01:40 P.M.
We request to take the above on your record.
Thanking You
Yours faithfully,
For, Shree Rama Multi-Tech Limited
Mirtunjay
Sarveshkumar
Mishra
Digitally signed by
Mirtunjay Sarveshkumar
Mishra
Date: 2026.05.09 13:39:33
+05'30'
Mirtunjay S. Mishra
Company Secretary & Compliance Officer
Membership No. A-76112
Lami-Tubes, Tube Laminates, Multilayer Films
S
Shree Rama Multi-Tech Limited
An ISO 9001:2015 and ISO 15378:2017 (GMP) Certified Company
DMF Type III Certified Company
REGD. OFFICE & FACTORY ADDRESS : 1557, MOTI-BHOYAN, KALOL-KHATRAJ ROAD, TAL : KALOL, DIST. : GANDHINAGAR - 382721 TELE : (079) 66747101, 66747102 EMAIL : [email protected]
WEBSITE : www.srmtl.com CIN NO : L25200GJ1993PLC020880
By E-filing
Date: 9th May, 2026
To,
The General Manager (Listing)
BSE Limited
Floor-25, Phiroze Jeejeebhoy Tower,
Dalal Street, Fort,
Mumbai – 400 023
Script Code: 532310
To,
The General Manager (Listing)
National Stock Exchange of India Ltd.
Exchange Plaza, C-1, Block-G,
Bandra Kurla Complex, Bandra (E),
Mumbai – 400 051
Script Code: SHREERAMA
Sub.: Submission of Audited Financial Results for the Quarter and Year ended on 31st March, 2026
Ref.: Reg. 33 of SEBI (Listing Obligations and Disclosure Requirements) Reg., 2015
Dear Sir/Madam,
With reference to the captioned subject, we submit herewith the Audited Financial Results on standalone basis for the quarter and year ended on 31st March, 2026, duly approved by the Board of Directors along with Audit Report of the Statutory Auditors of the Company and Statement of Impact of Audit Qualifications as well as the Statement of Assets and Liabilities and Statement of Cash Flows as at 31st March, 2026 as reviewed by the Audit Committee at their respective meetings held on 9th May, 2026 pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
We request to take the above on your record.
Thanking You
Yours Faithfully,
For, Shree Rama Multi-Tech Limited
Mirtunjay
Sarveshkumar
Mishra
Mirtunjay S. Mishra
Company Secretary & Compliance Officer
Membership No. A-76112
Encl.: a/a
Digitally signed by
Mirtunjay Sarveshkumar
Mishra
Date: 2026.05.09 13:40:04
+05'30'
Lami-Tubes, Tube Laminates, Multilayer Films
SHREE RAMA MULTI-TECH LIMITED
Regd. Office : Block No. 1557, Village - Moti-Bhoyan,Kalol-Khatraj Road,
Taluka - Kalol, Gandhinagar, Gujarat, 382721
Website: www.srmtl.com, Email : [email protected], CIN No. L25200GJ1993PLC020880
STATEMENT OF AUDITED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED ON 31ST MARCH, 2026
(Rs. In Lakhs)
| Particulars | Quarter ended | Year ended | ||||
|---|---|---|---|---|---|---|
| 31/03/2026 (Audited) | 31/12/2025 (Unaudited) | 31/03/2025 (Audited) | 31/03/2026 (Audited) | 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 | 5,045.84 |
| 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 |
Notes:-
- The above Audited Financial Results have been reviewed by the Audit Committee and thereafter approved by the Board of Directors in their respective meetings held on May 09, 2026. The audit as required under Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 has been completed by the statutory auditors of the company.
- The Audited Financial Results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable.
- The company operates in a single segment and in line with Ind AS - 108 "Operating Segments", the operations of the Company fall under "Manufacturing of Packaging Materials" business which is considered to be the only reportable business segment.
- The company has made investment of Rs. 13.06 lakhs into equity shares and Rs. 18.60 lakhs in share application money in Shree Rama (Mauritius) Limited, its wholly owned subsidiary company (WOS). The company has made an application to the authorised dealer for the permission of RBI to write off as required under FEMA laws. Further, the company is declared Defunct under the Mauritius law. The company has made full provision for diminution in the value of investment in equity and share application money in earlier years. In view of the above, the consolidated financial results as required by Ind AS 110 issued by ICAI, and provisions of the Companies Act, 2013 could not be prepared.
- In view of consistent profits made by the company during the past 3 years and based on assessment made by the management of future business projections and the reasonable certainty of future taxable profits, the Company had recognised net deferred tax assets amounting to Rs. 2984.93 Lakhs as on March 31, 2025 on carried forward unabsorbed depreciation in accordance and compliance with the requirements of Ind AS 12 "Income Taxes".
- The Government of India has notified the implementation of four new Labour Codes by consolidating and rationalizing 29 existing labour laws. These Codes have been made effective from November 21, 2025. The Company has estimated the financial implications thereof and has made additional provision of Rs. 70.04 lakhs towards past service cost which has been included under employee benefit expenses in the financial results. The Company continues to monitor the finalisation of Central/ State Rules and clarifications from the Government on all the aspects of the Codes and would provide appropriate accounting effect, if any, on the basis of such developments as needed.
- The figures in respect of results for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year and published year to date figures of the third quarter of the respective financial year which were subject to limited review by Auditors.
- The figures of previous quarters / year are reclassified, regrouped, and rearranged wherever necessary so as to make them comparable with current period's figures.
Place: Moti Bhoyan
Date: May 09, 2026
By Order of the Board of Directors
For, Shree Rama Multi-Tech Limited
Shailesh K Desai
Managing Director
DIN: 01783891
MAHENDRA N. SHAH & CO.
CHARTERED ACCOUNTANTS
201, Pinnacle Business Park
Corporate Road, Opp: Royal Orchid Flats,
Prahladnagar, Ahmedabad - 380 015,INDIA
Tel: 079-2970 5151/52, +91 89800 24640
E-mail: [email protected] &
[email protected]
Web: www.mnshahca.com
Independent Auditor's Report on the quarterly and year to date audited financial results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirement) Regulation, 2015, as amended
To
The Board of Directors of
Shree Rama Multi-Tech Limited
Report on the audit of the Financial Results
Qualified Opinion
We have audited the accompanying statement of financial results of Shree Rama Multi-Tech Limited ('the Company'), for the quarter and year ended March 31, 2026 ('the Statement'), attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('Listing Regulations').
In our opinion and to the best of our information and according to the explanations given to us, except for the matters described in the basis for qualified opinion para below, the Statement:
a. is presented in accordance with the requirements of Regulation 33 of Listing Regulations in this regard; and
b. gives a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards and other accounting principles generally accepted in India, of the net profit and other comprehensive income and other financial information of the Company for the quarter and year ended March 31, 2026.
Basis for Qualified Opinion
a. Non-consolidation of accounts of Shree Rama (Mauritius) Limited (Wholly Owned Subsidiary) as per Section 129 of the Act & Ind AS 110 issued by the Institute of Chartered Accountants of India for the reasons specified in Note No. 4 of the financial results.
We conducted our audit in accordance with the Standards on Auditing ('SA's) specified under Section 143(10) of the Companies Act, 2013 ('the Act'). Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the Financial Results section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India ('ICAI') together with the ethical requirements that are relevant to our audit of the financial results under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our opinion.
Management's and Board of Directors' Responsibilities for the Financial Results
The Statement has been prepared on the basis of the audited financial statements. The Company's Board of Directors are responsible for the preparation and presentation of the Statement that gives a true and fair view of the net profit and other comprehensive income and other financial information in accordance with the applicable Indian Accounting Standards prescribed under Section
MAHENDRA N. SHAH & CO.
133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Statement that gives a true and fair view and is free from material misstatement, whether due to fraud or error.
In preparing the Statement, the Board of Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
The Board of Directors are also responsible for overseeing the Company's financial reporting process.
Auditor's Responsibilities for the Audit of the Financial Results
Our objectives are to obtain reasonable assurance about whether the Statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the Statement.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
-
Identify and assess the risks of material misstatement of the Statement, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
-
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the Company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls.
-
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
-
Conclude on the appropriateness of the Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the Statement or, if such
MAHENDRA N. SHAH & CO.
disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.
- Evaluate the overall presentation, structure and content of the Statement, including the disclosures, and whether the Statement represents the underlying transactions and events in a manner that achieves fair presentation.
Materiality is the magnitude of misstatements in the financial results that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the financial results may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the financial results.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
Other Matters
The Statement includes the results for the quarter ended March 31, 2026 being the balancing figures between the audited figures in respect of the full financial year ended March 31, 2026 and the published unaudited year-to-date figures up to the third quarter of the current financial year, which were subjected to a limited review by us, as required under the LODR Regulations.
Our opinion is not modified in respect of above matter.
For, Mahendra N. Shah & Co.
Chartered Accountants
FRN 105775W
Place: Ahmedabad
Date: May 9, 2026
UDIN: 26045706KPLUAD8865
Membership No. 045706
| Shree Rama Multi-Tech Limited | ||||
|---|---|---|---|---|
| Annexure - 1 | ||||
| Statement on Impact of Audit Qualifications (for audit report with modified opinion) submitted along-with Annual Audited Financial Results | ||||
| Statement on Impact of Audit Qualifications for the Financial Year ended March 31, 2026 | ||||
| (See Regulation 33 / 52 of the SEBI (LODH) (Amendment) Regulations, 2018) | ||||
| (Rs. In Lakhs) | ||||
| I. | Sl. No. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
| 1. | Turnover / Total Income | 24346.78 | 24346.78 | |
| 2. | Total Expenditure | 21911.49 | 21911.49 | |
| 3. | Exceptional Items (Net) | 0.00 | 0.00 | |
| 4. | Net Profit/(Loss) | 2435.29 | 2435.29 | |
| 5. | Earnings Per Share | 1.77 | 1.77 | |
| 6. | Total Assets | 207.52 | 207.52 | |
| 7. | Total Liabilities | 1528.15 | 1528.15 | |
| 8. | Net Worth | (1321.64) | (1321.64) | |
| 9. | Any other financial Item(s) (as felt appropriate by the management) | |||
| II. Audit Qualification No. 1 | ||||
| --- | --- | --- | --- | |
| a. | Details of Audit Qualification: | Non consolidation of accounts of Shree Rama Mauritius 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 8th May, 2026 on the Standalone Financial Results of the company for the year ended on 31st March, 2026 | |||
| III Signetimes: | ||||
| CEO/Managing Director | Shailesh K. Desai | ### | ||
| CFO | Krunal Shah | ### | ||
| Audit Committee Chairman | Mittal K Patel | Digitalg signed by Mittal Patel | ||
| Date: 2026.05.09 13:38:48 +05'30' | ||||
| Statutory Auditor | For Mahendra N. Shah & Co. | |||
| Chartered Accountants | ||||
| FRN10577SW | ||||
| Chirag M. Shah | ||||
| Partner | ||||
| Mem. No.045706 | ### | |||
| Place: Motl Shayan | ||||
| Date: 09/05/2026 |
SHREE RAMA MULTI-TECH LIMITED
Regd. Office : Block No. 1557, Village - Moti-Bhoyan,Kalol-Khatraj Road,
Website: www.srmtl.com, Email : [email protected], CIN No. L25200GJ1993PLC020880
AUDITED STATEMENT OF ASSETS AND LIABILITIES AT 31ST MARCH,2026
(Rs. In lakhs)
| 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 |
Place : Moti Bhoyan
Date: May 09, 2026
By Order of the Board of Directors
For, Shree Rama Multi-Tech Limited
Shailesh K. Desai
Managing Director
DIN : 01783891
S
2024-01-10
SHREE RAMA MULTI-TECH LIMITED
Regd. Office : Block No. 1557, Village - Moti-Bhoyan,Kalol-Khatraj Road,
Website: www.srmtl.com, Email : [email protected], CIN No. L25200GJ1993PLC020880
STATEMENT OF CASH FLOW FOR THE YEAR ENDED 31ST MARCH, 2026
(Rs. in Lakhs)
| 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 |
| Unreleased Exchange Difference | 40.74 | (79.46) |
| (Gain) / Loss on Sale of Property, Plant and Equipment (Net) | 90.37 | 31.75 |
| 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) |
| 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 |
Place : Moti Bhoyan
Date: May 09, 2026
By Order of the Board of Directors
For, Shree Rama Multi-Tech Limited
Shailesh K. Desai
Managing Director
DIN: 01783891