SAMPANN UTPADAN INDIA LIMITED (Formerly Known as S. E. Power Ltd) — Reporting period: Quarter and year ended 31 March 2026
The document contains multiple standalone and consolidated financial statements (audited) for the quarter and year ended 31.03.2026, along with segment reporting and cash flow statements.
| Sr. No. | Particulars | Three Months Ended 31.03.2026 (Audited) | Three Months Ended 31.12.2025 (Unaudited) | Three Months Ended 31.03.2025 (Audited) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| I | Revenue from Operations | 3,874.65 | 3,637.22 | 3,237.64 | 14,264.20 | 9,750.88 |
| Other Income | 26.21 | 21.48 | 17.51 | 96.10 | 31.68 | |
| Total Revenue | Total Revenue | 3,900.86 | 3,658.70 | 3,255.15 | 14,360.30 | 9,782.57 |
| II | Expenses: | |||||
| Cost of Operations | 3,098.80 | 2,884.77 | 2,484.25 | 11,394.17 | 8,127.68 | |
| Change in Stock | 43.54 | (9.20) | 24.16 | (6.86) | 87.30 | |
| Employee Benefit Expenses | 126.31 | 127.49 | 106.38 | 146.20 | 365.80 | |
| Financial Costs | 46.06 | 34.71 | 30.19 | 140.08 | 101.12 | |
| Depreciation and Amortization Expenses | 159.28 | 141.92 | 140.51 | 593.15 | 570.07 | |
| Other Expenses | 265.37 | 225.77 | 210.12 | 885.79 | 802.80 | |
| Total Expenses | Total Expenses | 3,739.87 | 3,405.47 | 2,995.62 | 13,452.53 | 10,054.77 |
| III | Profit before Exceptional Items and Tax | 161.50 | 253.23 | 259.53 | 907.76 | (272.21) |
| IV | Exceptional Items | – | – | – | – | – |
| V | Sale of Extended Producer Responsibility (EPR) Certificate | – | – | 475.86 | – | 811.23 |
| Profit before Tax | 161.50 | 253.23 | 735.40 | 907.76 | 539.02 | |
| VI | Tax Expense: | |||||
| (1) Current Tax | – | – | – | – | – | |
| (2) Deferred Tax | 40.65 | 63.73 | 189.71 | 228.47 | 140.47 | |
| (3) Previous Year Income Tax | – | – | – | – | – | |
| (4) Mat Credit Entitlement Written off | – | – | – | – | – | |
| VII | Profit/(Loss) from the period | 120.85 | 189.50 | 545.69 | 679.29 | 398.55 |
| VIII | Other Comprehensive Income: | |||||
| a) i) Items that will not be reclassified to profit and loss | – | – | – | – | – | |
| a) ii) Income tax relating to items that will not be reclassified to profit and loss | – | – | – | – | – | |
| b) i) Items that will be reclassified to profit and loss | – | – | – | – | – | |
| b) ii) Income tax relating to items that will be reclassified to profit and loss | – | – | – | – | – | |
| IX | Total Comprehensive Income for the period | 120.85 | 189.50 | 545.69 | 679.29 | 398.55 |
| Paid-up Equity Share Capital (Face Value of Rs. 10/-) | 4,881.00 | 4,881.00 | 4,061.00 | 4,881.00 | 4,061.00 | |
| Other Equity as per statement of assets and liabilities | – | – | – | (726.15) | (3,365.25) | |
| X | Earnings per Equity Share: | |||||
| (1) Basic | 0.25 | 0.39 | 1.34 | 1.39 | 0.98 | |
| (2) Diluted | 0.25 | 0.39 | 1.34 | 1.39 | 0.98 |
| Sr. No. | Particulars | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|
| I ASSETS | |||
| (1) Non Current Assets | |||
| (a) Property, Plant and Equipment and Intangible | |||
| (i) Property, Plant and Equipment | 8,624.76 | 7,361.31 | |
| (ii) Intangible assets | – | – | |
| (iii) Capital work-in-progress | – | – | |
| (iv) Intangible assets under development | – | – | |
| (b) Non Current Investments | 75.00 | 75.00 | |
| (c) Deferred tax assets (net) | 967.12 | 1,195.58 | |
| (d) Long term loans and advances | 2.93 | 2.95 | |
| (e) Other non-current assets | – | – | |
| (2) Current Assets | |||
| (a) Current Investments | 35.02 | 32.19 | |
| (b) Inventories | 1,418.24 | 925.72 | |
| (c) Trade receivables | 1,341.30 | 1,162.90 | |
| (d) Cash and cash equivalents | 4.63 | 4.69 | |
| (e) Short term loans and advances | 266.26 | 172.85 | |
| (f) Current Tax Assets (Net) | 360.10 | 59.96 | |
| (g) Other current assets | 1,791.85 | 1,017.47 | |
| Total Assets | Total Assets | 14,887.19 | 12,010.64 |
| II EQUITY AND LIABILITIES | |||
| (1) Shareholders’ Funds | |||
| (a) Equity Share capital | 4,881.00 | 4,061.00 | |
| (b) Reserves and Surplus | (726.15) | (3,365.25) | |
| (c) Money received against Share Warrants | 194.93 | 889.88 | |
| (2) Liabilities | |||
| Non-current liabilities | |||
| (a) Long- term borrowings | 7,908.62 | 8,430.66 | |
| (b) Deferred tax liabilities (Net) | – | – | |
| (c) Other Long term Liabilities | – | – | |
| (d) Long term provisions | 24.85 | 15.96 | |
| (3) Current liabilities | |||
| (a) Short Term Borrowings | 1,526.26 | 1,030.81 | |
| (b) Current Maturity of long term borrowings | 236.55 | 128.60 | |
| (c) Trade payables | |||
| – total outstanding dues to micro small and medium enterprises | 619.08 | 699.71 | |
| – total outstanding dues to others | 62.80 | 57.80 | |
| (d) Other current liabilities | 159.25 | 61.47 | |
| (e) Short term Provisions | |||
| Total Equity and Liabilities | Total Equity and Liabilities | 14,887.19 | 12,010.64 |
| Sr. No. | Particulars | Three Months Ended 31.03.2026 (Audited) | Three Months Ended 31.12.2025 (Unaudited) | Three Months Ended 31.03.2025 (Audited) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Segment Revenue | |||||
| (a) | Non Conventional Energy | 5.97 | 3.26 | 5.56 | 29.61 | 28.50 |
| (b) | Reclaimed Rubber | 3,868.68 | 3,633.96 | 3,232.08 | 14,234.58 | 9,722.39 |
| (c) | Other | – | – | – | – | – |
| Total | 3,874.65 | 3,637.22 | 3,237.64 | 14,264.20 | 9,750.88 | |
| Less: Inter Segment Revenue | – | – | – | – | – | |
| Net Income from Operations | 3,874.65 | 3,637.22 | 3,237.64 | 14,264.20 | 9,750.88 | |
| 2 | Segment Results: | |||||
| Profit/(Loss) before tax, interest and Exceptional Items | ||||||
| (a) | Non Conventional Energy | (34.21) | (39.31) | (35.61) | (136.72) | (138.76) |
| (b) | Reclaimed Rubber | 215.56 | 305.77 | 307.82 | 1,088.46 | (64.01) |
| (c) | Other | – | – | – | – | – |
| Total | 181.35 | 266.46 | 272.21 | 951.74 | (202.77) | |
| Less: | ||||||
| (i) | Finance costs | 46.06 | 34.71 | 30.19 | 140.08 | 101.12 |
| Add. | ||||||
| (i) | Other Un-allocable Income | 26.21 | 21.48 | 17.51 | 96.10 | 31.68 |
| (ii) | Exceptional items Income | – | – | 475.86 | – | 811.23 |
| Total Profit/(Loss) Before Tax | 161.50 | 253.23 | 735.40 | 907.76 | 539.02 | |
| 3 | Segment Assets | |||||
| (a) | Non Conventional Energy | 1,102.23 | 1,097.36 | 1,210.16 | 1,102.23 | 1,210.16 |
| (b) | Reclaimed Rubber | 13,784.96 | 13,309.46 | 10,800.48 | 13,784.96 | 10,800.48 |
| (c) | Other | – | – | – | – | – |
| Total | 14,887.19 | 14,406.82 | 12,010.64 | 14,887.19 | 12,010.64 | |
| 4 | Segment Liabilities | |||||
| (a) | Non Conventional Energy | 10.87 | 5.81 | 12.05 | 10.87 | 12.05 |
| (b) | Reclaimed Rubber | 10,526.54 | 10,172.09 | 10,412.96 | 10,526.54 | 10,412.96 |
| (c) | Other | – | – | – | – | – |
| Total | 10,537.41 | 10,177.90 | 10,425.01 | 10,537.41 | 10,425.01 | |
| 5 | Capital Employed | |||||
| (a) | Non Conventional Energy | 1,091.36 | 1,091.56 | 1,198.11 | 1,091.36 | 1,198.11 |
| (b) | Reclaimed Rubber | 3,258.41 | 3,137.37 | 387.52 | 3,258.41 | 387.52 |
| (c) | Other | – | – | – | – | – |
| Total | 4,349.77 | 4,228.92 | 1,585.63 | 4,349.77 | 1,585.63 |
| Particulars | 31-03-2026 | 31-03-2025 |
|---|---|---|
| Cash Flows from Operating Activities: | ||
| Net Profit before taxation, and extraordinary items | 9,07,76,602 | (2,72,20,504) |
| Adjustments for | ||
| Depreciation | 5,93,15,393 | 5,70,07,096 |
| Interest Expense | 1,40,07,628 | 1,01,11,881 |
| Interest Income | (1,80,274) | (4,31,416) |
| Profit on Sale of Fixed Assets | – | – |
| Provision for Gratuity | 9,95,529 | 18,38,153 |
| Operating Profit before working capital changes | 16,49,14,878 | 4,13,05,210 |
| Adjustments for | ||
| Short Term Loans & Advances | (11,67,91,496) | (10,44,04,340) |
| Inventories and Trade Receivable | (6,70,91,219) | (2,29,57,896) |
| Current Liabilities & Provisions | 21,08,503 | 76,46,075 |
| Cash generated from operations | (1,68,59,334) | (7,84,10,951) |
| Direct Taxes | – | – |
| Cash flow before extraordinary item | (1,68,59,334) | (7,84,10,951) |
| Extraordinary items | – | 8,11,22,601 |
| Net Cash from / (used) Operating activities | (1,68,59,334) | 27,11,650 |
| Cash Flows from Investing Activities: | ||
| Interest Income | 1,80,274 | 4,31,416 |
| Proceed from Equity Capital | – | – |
| Purchase of Fixed Assets | (18,56,60,744) | (7,24,83,842) |
| Sale of Fixed assets | – | – |
| Purchase of Trade Investments | (2,82,603) | 19,66,087 |
| Decrease/(Increase) in Long Term Loans and Advances | 2,245 | – |
| Net Cash from / (used) Investing activities | (18,57,60,827) | (7,00,86,339) |
| Net Cash from Financing activities: | ||
| Proceeds/(Repayment) Short Term Borrowings | 6,03,40,964 | 42,42,826 |
| Proceeds/(Repayment) of Long Term Borrowings | (5,22,04,960) | (1,57,90,145) |
| Proceeds/(Repayment) of Share Warrants | 20,84,85,000 | 8,89,87,500 |
| Proceeds/(Repayment) of Other Long Term Borrowings | – | – |
| Interest Expenses | (1,40,07,628) | (1,01,11,881) |
| Net Cash from / (used) Financing activities | 20,26,13,376 | 6,73,28,299 |
| Net Increase in Cash & Cash equivalents | (6,784) | (46,390) |
| Cash & Cash equivalents at beginning of period | 4,69,395 | 5,15,785 |
| Cash & Cash equivalents at end of period | 4,62,611 | 4,69,395 |
| Sr. No. | Particulars | Three Months Ended 31.03.2026 (Audited) | Three Months Ended 31.12.2025 (Unaudited) | Three Months Ended 31.03.2025 (Audited) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |