Systematix Corporate Services Ltd. — Quarter and year ended 31 March 2026
| Sl No. | Particulars | Three month ended | Twelve month ended |
|---|---|---|---|
| 31 03 2026 (Audited) | 31 12 2025 (Unaudited) | ||
| 1 | Income | ||
| (a) Revenue from Operation | |||
| (i) Interest income | 97.09 | 285.59 | |
| (ii) Sale of Services | 465.84 | 1187.43 | |
| (iii) Impairment on financial instruments | 1.83 | 1.22 | |
| (b) Other Income | 20.94 | 16.41 | |
| Total Income | 585.70 | 1489.44 | |
| 2 | Expenses | ||
| a) Finance cost | 81.25 | 81.36 | |
| b) Net loss on Fair value changes | 51.08 | ||
| c) Impairment on financial instruments | 0.00 | 1.76 | |
| d) Share of loss from Joint Venture LLP | 0.58 | 0.08 | |
| e) Employee benefits expense | 350.34 | 420.56 | |
| f) Depreciation and amortization and impairment | 109.87 | 93.93 | |
| g) Other expenses | 416.99 | 282.69 | |
| Total expenses | 1010.11 | 880.38 | |
| 3 | Net Profit / (Loss) for the period (before Tax & Exceptional items) (1-2) | (424.41) | 609.06 |
| 4 | Exceptional Items | ||
| One time impact of New Labour Codes (refer note) | 1.53 | 9.51 | |
| 5 | Profit / (Loss) Before Tax (3-4) | (425.93) | 599.55 |
| 6 | Tax Expenses | ||
| Current Tax | (73.49) | 158.53 | |
| Income tax relating to earlier periods | 7.33 | 0.00 | |
| Deferred Tax | (8.08) | (15.50) | |
| Total Tax Expenses | (74.24) | 143.03 | |
| 7 | Profit / (Loss) for the period from continuing operations (5-6) | (351.69) | 456.51 |
| 8 | Other Comprehensive Income (OCI) | ||
| A. (i) Items that will not be reclassified to Statement of Profit and Loss | |||
| (a) Remeasurement of Defined Benefit Plans | 24.66 | ||
| (ii) Income Tax on relating to items that will not be reclassified to Statement of Profit and Loss | (6.21) | ||
| B. (i) Items that will be reclassified to Statement of Profit and Loss | |||
| (ii) Income Tax on relating to items that will be reclassified to Statement of Profit and Loss | |||
| Total Other Comprehensive Income (A + B) | 18.45 | ||
| 9 | Total Comprehensive Income for the period (7+8) | (333.24) | 456.51 |
| 10 | Paid-up Equity Share Capital (Face value ₹ 1) | 1365.38 | 1365.38 |
| 11 | Reserves, excluding Revaluation Reserves, as per Balance Sheet of previous accounting year | ||
| Earnings Per Share (Face Value ₹ 1 each) (annualised) | |||
| (a) Basic | (0.26) | 0.33 | |
| (b) Diluted | (0.26) | 0.33 |
| Particulars | As at 31 March 2026 | As at 31 March 2025 |
|---|---|---|
| ASSETS | ||
| I. Financial assets | ||
| Cash and cash equivalents | 1,283.01 | 2,417.22 |
| Bank balances other than above | 10,763.69 | 12,490.02 |
| Receivables | ||
| (i) Trade receivables | 9.57 | 448.24 |
| Loans | 178.00 | 180.18 |
| Investments | 13,045.00 | 8,149.53 |
| Other financial assets | 863.64 | 717.27 |
| Total Financial assets | 26,142.90 | 24,402.46 |
| II. Non-financial assets | ||
| Deferred tax assets (net) | 39.86 | 22.76 |
| Property, plant and equipment | 1,825.00 | 958.31 |
| Other non-financial assets | 132.29 | 87.49 |
| Total Non-financial assets | 1,997.15 | 1,068.57 |
| Total Assets | 28,140.06 | 25,471.03 |
| LIABILITIES AND EQUITY | ||
| I. LIABILITIES | ||
| Financial Liabilities | ||
| – total outstanding dues of micro enterprises and small enterprises | 6.03 | 43.98 |
| – total outstanding dues of other than micro enterprises and small enterprises | 369.65 | 86.84 |
| Borrowings (other than debt securities) | 811.85 | 1,020.20 |
| Subordinated Liabilities | 1,086.08 | 990.04 |
| Other financial liabilities | 1,355.51 | 1,112.39 |
| Total Financial Liabilities | 3,629.12 | 3,253.45 |
| Non-financial Liabilities | ||
| Current tax liabilities (net) | 52.70 | 302.12 |
| Provisions | 27.01 | 40.90 |
| Deferred tax liabilities (net) | – | – |
| Other non-financial liabilities | 172.58 | 139.31 |
| Total Non-financial Liabilities | 252.29 | 482.33 |
| II. EQUITY | ||
| Equity Share Capital | 1,372.50 | 1,372.50 |
| Other equity | 22,886.15 | 20,362.76 |
| Total Equity | 24,258.64 | 21,735.25 |
| Total Liabilities and Equity | 28,140.06 | 25,471.03 |
| Particulars | Year ended 31 March 2026 | Year ended 31 March 2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit before tax and extra ordinary items | 3,393.87 | 3,199.02 |
| Adjustments for :- | ||
| 1. Depreciation and amortization | 351.00 | 237.15 |
| 2. Interest and/or Dividend received | (799.70) | (460.53) |
| 3. Interest expenses | 105.18 | 117.88 |
| 4. Net loss on fair value changes | 51.08 | 0.00 |
| 5. Interest on subordinated liability | 96.03 | 87.54 |
| 6. Interest on lease liability | 104.94 | 63.37 |
| 7. Impairment on financial instruments | (0.16) | (0.61) |
| 8. Corporate Guarantee Commission | (67.23) | (56.95) |
| 9. CGST and SGST Disallowances | 5.37 | 13.43 |
| 10. Share-based payment expense (ESOP) | 24.43 | |
| 11. Share-based payment expense (ESOP transfer to Subsidiary – SSSIL) | 114.97 | |
| Operating profit before working capital changes | 3,379.78 | 3,200.30 |
| Adjustments for :- | ||
| 1. Adjustments for decrease (increase) in trade receivables, current | 438.83 | (386.13) |
| 2. Adjustments for decrease (increase) in other financial assets | (146.37) | (221.75) |
| 3. Adjustments for decrease (increase) in other non-current assets | (44.80) | 6.79 |
| 4. Increase/ (Decrease) Trade and other Payables | 264.15 | (119.08) |
| 5. Increase/ (Decrease) Other financial liabilities | 243.12 | (10.92) |
| 6. Increase/ (Decrease) Provisions | (13.89) | 1.13 |
| 7. Increase/ (Decrease) Other non financial liabilities | 33.27 | (490.93) |
| 8. Decrease/ (Increase) in current and deferred tax asset | (17.11) | |
| 9. Increase/ (Decrease) Other non financial liabilities | (249.42) | |
| Less: income tax paid | (897.99) | (638.38) |
| Cash Generated from operation | 2,989.58 | 1,338.76 |
| Cash Flow Before extraordinary items | 2,989.58 | 1,338.76 |
| Extraordinary items | ||
| Net Cash from/ (Used In) Operating activities | 2,989.58 | 1,338.76 |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| 1. Investment (net) | (4,879.32) | (6.61) |
| 2. Dividend received | – | |
| 3. Loan given/received back and interest (net) | 801.87 | 280.35 |
| 4. Purchase of Fixed Assets | (1,217.68) | (219.20) |
| Net Cash from/ (Used in) investing activities | (5,295.13) | 54.54 |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| 1. Proceeds from Long and Short Term Borrowings | (112.32) | (27.28) |
| 2. Interest Paid | (306.16) | (268.79) |
| 3. Issuance of Equity shares | – | 10,311.94 |
| 4. Dividend Paid | (136.54) | (129.80) |
| Net Cash from financing activities | (555.01) | 9,886.08 |
| Net increase in Cash and Cash equivalents (A+B+C) | (2,860.56) | 11,279.38 |
| Cash and Cash equivalents as (Opening Balance) | 14,907.25 | 3,627.87 |
| Cash and Cash equivalents as (Closing Balance)(*) | 12,046.69 | 14,907.25 |
| Description | 31 March 2026 | 31 March 2025 |
|---|---|---|
| Cash on Hand | 0.17 | 0.17 |
| Balances with banks – In current accounts | 1,282.83 | 2,417.05 |
| FDR with Bank – Own fund | 4,056.29 | 2,004.40 |
| FDR with Bank- Out of funds raised through preferential allotment (#) | 6,694.90 | 10,481.35 |
| Bank Balance – Earmarked balances with Bank (Unpaid Dividend) | 12.49 | 4.28 |
| Total | 12,046.69 | 14,907.25 |
| Particulars | As at 31 March 2026 | As at 31 March 2025 |
|---|---|---|
| ASSETS | ||
| I. Financial assets | ||
| Cash and cash equivalents | 2,379.77 | 4,274.63 |
| Bank balances other than above | 20,947.32 | 22,111.01 |
| Receivables | ||
| (i) Trade receivables | 3,779.31 | 3,499.97 |
| (ii) Other receivables | – | – |
| Loans | 1,948.61 | 1,355.32 |
| Investments | 4,395.57 | 4,557.63 |
| Other financial assets | 5,731.35 | 4,841.28 |
| Total Financial assets | 39,181.94 | 40,639.85 |
| II. Non-financial assets | ||
| Current tax assets (net) | 64.65 | – |
| Deferred tax assets (net) | 323.79 | 172.04 |
| Property, plant and equipment | 3,043.74 | 1,197.01 |
| Intangible assets | 435.11 | 432.01 |
| Other non-financial assets | 489.53 | 392.15 |
| Total Non-financial assets | 4,356.82 | 2,193.22 |
| Total Assets | 43,538.76 | 42,833.07 |
| LIABILITIES AND EQUITY | ||
| I. LIABILITIES | ||
| Financial Liabilities | ||
| – total outstanding dues of micro enterprises and small enterprises | 6.19 | 53.10 |
| – total outstanding dues of other than micro enterprises and small enterprises | 7,378.33 | 8,759.92 |
| (ii) Other payable | ||
| – total outstanding dues of micro enterprises and small enterprises | – | – |
| – total outstanding dues of other than micro enterprises and small enterprises | – | 1.80 |
| Borrowings (other than debt securities) | 823.04 | 1,035.37 |
| Subordinated Liabilities | 1,086.08 | 990.04 |
| Other financial liabilities | 2,358.44 | 1,240.06 |
| Total Financial Liabilities | 11,652.08 | 12,080.29 |
| Non-financial Liabilities | ||
| Current tax liabilities (net) | – | 393.66 |
| Provisions | 146.78 | 89.24 |
| Deferred tax liabilities (net) | – | – |
| Other non-financial liabilities | 348.57 | 285.76 |
| Total Non-financial Liabilities | 495.34 | 768.67 |
| II. EQUITY | ||
| Equity Share Capital | 1 |