Sumeru Industries Limited — Quarter and year ended 31st March, 2026
The document includes multiple standalone financial statements and related auditor/corporate filings. Below are the extracted financial tables.
| Sr No. |
Particulars |
Quarter Ended |
Year ended |
|
|
31-03-26 Audited |
31-12-25 Reviewed |
| 1 |
Revenue From Operations |
|
|
| (a) |
Net sales/income from operations (net of GST) |
– |
– |
| 2 |
Other Income |
8.19 |
6.86 |
| 3 |
Total Income (1+2) |
8.19 |
6.86 |
| 4 |
Expenses |
|
|
| (a) |
Cost of material consumed |
– |
– |
| (b) |
Purchase of Traded Goods |
– |
– |
| (c) |
Changes in Inventories of Finished goods, Stock in trade, and work in progress |
– |
– |
| (d) |
Employee benefits expense |
1.95 |
1.95 |
| (e) |
Finance Cost |
0.07 |
0.08 |
| (f) |
Depreciation and amortisation Exps. |
1.23 |
1.23 |
| (g) |
Other expense |
2.67 |
1.73 |
|
Total expense (4) |
5.92 |
4.99 |
| 5 |
Profit before exceptional items and tax (3-4) |
2.27 |
1.87 |
| 6 |
Exceptional items |
– |
– |
| 7 |
Profit before tax (5-6) |
2.27 |
1.87 |
| 8 |
Tax expense |
|
|
|
1. Current Tax (MAT credit Laps) |
– |
– |
|
2. Deferred Tax |
(2.00) |
|
| 9 |
Profit/ (loss) for the period (7-8) |
4.27 |
1.87 |
| 10 |
Other Comprehensive Income |
|
|
| A |
(i) Item that will not be classified as profit or loss |
– |
– |
|
(ii) Income Tax relating to items that will not be classified to profit and loss |
– |
– |
| B |
(i) Item that will be classified as profit or loss |
– |
– |
|
(ii) Income Tax relating to items that will be classified to profit and loss |
– |
– |
| 11 |
Total Comprehensive Income for the period (9+10) |
4.27 |
1.87 |
| 12 |
Paid up Equity Share Capital (Face Value of Rs. 1/- each) |
720.00 |
720.00 |
| 13 |
Other Equity |
– |
– |
| 14 |
Earnings per share (for discontinued operations) (of Rs. 1/- each) |
|
|
| (a) |
Basic |
0.006 |
0.003 |
| (b) |
Diluted |
0.006 |
0.003 |
| 14 |
Earnings per share (for discontinued and continued operations) (of Rs. 1/- each) |
|
|
| (a) |
Basic |
0.006 |
0.003 |
| (b) |
Diluted |
0.006 |
0.003 |
| Sr. no. |
Particulars |
As on 31.03.2026 (Audited) (Amount Rs.in Lakhs) |
As on 31.03.2025 (Audited) (Amount Rs.in Lakhs) |
| ASSETS |
|
|
|
| 1 |
Non current assets |
|
|
| (a) |
Property, Plant & Equipments |
26.83 |
31.13 |
| (b) |
Capital work in progress |
– |
– |
| (c) |
investment Property |
– |
– |
| (d) |
Good will |
– |
– |
| (e) |
other Intangible assets |
0.09 |
0.09 |
| (f) |
Financial assets |
|
|
|
(i) Investments |
215.14 |
213.09 |
|
(ii) Other non current Financial Assets |
0.25 |
0.25 |
|
(iii) Loans |
0.00 |
0.00 |
| (g) |
Non Current Assets (net) |
0.27 |
0.28 |
| (h) |
Other Non- current assets |
427.79 |
425.39 |
|
Sub total Non current assets |
670.37 |
670.23 |
| 2 |
Current assets |
|
|
| (a) |
Inventories |
– |
– |
| (b) |
Financial assets |
|
|
|
(i) Investments |
361.96 |
364.65 |
|
(ii) Trade Receivables |
0.00 |
0.00 |
|
(iii) Cash and Cash equivalents |
17.13 |
13.39 |
|
(iv) Bank balances other than (iii) above |
– |
– |
|
(v) Loans |
– |
– |
|
(vi) Others (to be specified) |
4.97 |
4.92 |
| (c) |
Current Tax assets (Net) |
0.00 |
0.00 |
| (d) |
Other Current assets |
4.42 |
3.03 |
|
Sub total Current assets |
388.48 |
385.99 |
|
TOTAL ASSETS |
1058.85 |
1056.22 |
| 1 |
EQUITY AND LIABILITIES |
|
|
| EQUITY |
|
|
|
| (a) |
Equity Share Capital |
720.00 |
720.00 |
| (b) |
Other Equity |
331.19 |
323.94 |
|
Sub total -Total Equity |
1051.19 |
1043.94 |
| 2 |
LIABILITIES |
|
|
|
Non-current liabilities |
|
|
| (a) |
Financial Liabilities |
|
|
|
(i) borrowings |
0.21 |
2.57 |
|
(ii) trade payable |
– |
– |
|
(iii) other Financial liabilities |
– |
– |
| (b) |
Provisions |
– |
– |
| (c) |
deferred Tax Liabilities (Net) |
4.57 |
6.57 |
| (d) |
Other Non-current liabilities |
0.00 |
0.00 |
|
Sub total -Non current Liabilities |
4.78 |
9.14 |
| 3 |
Current liabilities |
|
|
| (a) |
Financial Liabilities |
|
|
|
(i) Borrowings |
2.36 |
2.15 |
|
(ii) Trade payables |
0.22 |
0.50 |
|
(iii) other Financial liabilities |
– |
– |
| (b) |
Other Current Liabilities |
– |
– |
| (c) |
Provisions |
0.00 |
0.04 |
| (d) |
Current Tax liabilities (Net) |
0.30 |
0.45 |
|
Sub total -Current Liabilities |
2.88 |
3.14 |
|
TOTAL EQUITY AND LIABILITIES |
1058.85 |
1056.22 |
| Particulars |
For the year ended 31st March, 2026 |
For the year ended 31st March, 2025 |
| A) Cash Flow From Operating Activities |
|
|
| Net Profit before tax and extraordinary items |
5.25 |
11.18 |
| Adjustments for: |
|
|
| Depreciation |
4.90 |
5.04 |
| Interest Received |
-8.61 |
-9.08 |
| Profit on Sale of FA |
-0.28 |
0 |
| Share of Profit from LLP |
|
|
| Dividend Received |
-2.38 |
-2.56 |
| Operating profit before working capital changes |
-1.12 |
4.58 |
| Adjustments for: |
|
|
| (Increase)/Decrease in Stock-in-trade |
|
|
| Trade receivables & Other receivables |
0.00 |
|
| Other Non Current Financial Assets |
|
|
| Other Financial Assets |
-0.05 |
-0.49 |
| Long term loans and advances |
|
|
| Trade payables and other liabilities |
-0.28 |
0.41 |
| Other Current Liabilities |
-0.04 |
0.04 |
| Other Non-Current Assets |
-2.40 |
-2.20 |
| Non Current Tax Assets (Net) |
0.00 |
0.80 |
| Other Non Current Assets |
|
|
| Other Current Assets |
1.40 |
-1.30 |
| Short-term provisions |
-0.15 |
0.15 |
| Cash generation from operation |
-4.31 |
-2.59 |
| Net cash from operating activities |
-5.42 |
1.99 |
| B) Cash Flow From Investing Activities |
|
|
| Interest received |
8.61 |
9.08 |
| Dividend Received |
2.38 |
2.56 |
| Payment for Fixed Asset |
-0.32 |
-0.54 |
| Short-term Capital Gain on Sale of Mutual Fund Investments |
2.70 |
-4.54 |
| Share of Profit from LLP |
|
|
| Non Current Investment |
-2.05 |
-8.09 |
| Net cash used in investing activities |
11.32 |
-1.53 |
| C) Cash Flow From Financing Activities |
|
|
| Interest paid |
|
|
| Repayment/borrowings of Long Term Borrowings |
-2.15 |
-1.97 |
| Net cash from financing activities |
-2.15 |
-1.97 |
| Net change in cash and cash equivalents (A+B+C) |
3.74 |
-1.51 |
| Opening Cash and Cash Equivalents |
13.39 |
14.90 |
| Closing Cash and Cash Equivalents |
17.13 |
13.39 |
| Sr. No. |
Key Audit Matter |
How our audit addressed the key audit matter |
| 1 |
Fair Valuation of Investments
The Company’s investments (other than investment in Associates) are measured at fair value at each reporting date and these fair value measurements significantly impact the Company’s results. Within the Company’s investment portfolio, the valuation of certain assets such as unquoted equity and bonds requires significant judgment as a result of quoted prices being unavailable and limited liquidity in these markets. |
We have assessed the Company’s process to compute the fair value of various investments. For quoted instruments, we have independently obtained market quotations and recalculated the fair valuations. For the unquoted instruments, we have obtained an understanding of the various valuation methods used by management and analysed the reasonableness of the principal assumptions made for estimating the fair values and various other data used while arriving at the fair value measurement. |
