Shoppers Stop Limited — Quarter ended 31 March 2026 (Audited) and year ended 31 March 2026 (Audited)
| Particulars | Standalone: For the Quarter Ended | Standalone: For the Financial Year Ended | Consolidated: For the Quarter Ended | Consolidated: For the Financial Year Ended |
|---|---|---|---|---|
| 31 March 2026 (Refer Note 8 below) Audited |
31 Dec 2025 Unaudited |
31 March 2025 (Refer Note 8 below) Audited |
31 March 2026 Audited |
|
| Income | ||||
| Revenue from Operations | 1,117.32 | 1,320.85 | 1,022.36 | 4,707.67 |
| Other Income | 8.57 | 23.89 | 17.37 | 51.94 |
| Total Income | 1,125.89 | 1,344.74 | 1,039.73 | 4,759.61 |
| Expenses | ||||
| Purchases of stock-in-trade | 518.34 | 879.55 | 497.36 | 2,804.40 |
| Changes in inventories of stock-in trade – Decrease / (Increase) | 134.73 | (78.84) | 71.67 | 9.96 |
| Employee benefits expense | 112.37 | 110.67 | 102.21 | 436.54 |
| Finance Costs | 70.46 | 70.21 | 69.07 | 283.53 |
| Depreciation and amortisation expense | 142.45 | 131.00 | 124.25 | 534.31 |
| Other expenses | 173.87 | 199.74 | 181.75 | 738.83 |
| Total expenses | 1,152.22 | 1,312.33 | 1,046.31 | 4,807.57 |
| Profit / (Loss) before exceptional items and tax | (26.33) | 32.41 | (6.58) | (47.96) |
| Exceptional Items (see note 5) | 1.30 | 17.49 | (2.05) | 18.79 |
| Profit / (Loss) before tax | (27.63) | 14.92 | (4.53) | (66.75) |
| Tax expenses | ||||
| Current tax | – | – | – | – |
| Tax adjustment of earlier years | (2.80) | – | (5.73) | (2.80) |
| Deferred tax | (6.55) | 2.31 | (1.27) | (17.71) |
| Net Profit / (Loss) for the period | (18.28) | 12.61 | 2.47 | (46.24) |
| Other Comprehensive Income / (loss) | ||||
| Items that will not be reclassified to profit or loss : | ||||
| Remeasurement of employee defined benefit obligation | (0.36) | 2.03 | (0.84) | 0.87 |
| Income tax relating to above | 0.09 | (0.51) | 0.21 | (0.22) |
| Total other comprehensive income / (loss) | (0.27) | 1.52 | (0.63) | 0.65 |
| Total Comprehensive income / (loss) for the period | (18.55) | 14.13 | 1.84 | (45.59) |
| Profit / (Loss) for the period attributable to: | ||||
| – Owners of the Company | (18.28) | 12.61 | 2.47 | (46.24) |
| – Non-controlling interests | – | – | – | – |
| Other comprehensive income / (loss) for the period attributable to: | ||||
| – Owners of the Company | (0.27) | 1.52 | (0.63) | 0.65 |
| – Non-controlling interests | – | – | – | – |
| Total comprehensive income / (loss) for the period attributable to: | ||||
| – Owners of the Company | (18.55) | 14.13 | 1.84 | (45.59) |
| – Non-controlling interests | – | – | – | – |
| Paid-up equity share capital (Face value of Rs.5/- Per Share) |
55.06 | 55.04 | 55.03 | 55.06 |
| Other equity | 244.18 |
| Particulars | Standalone (Audited) | Standalone (Audited) | Consolidated (Audited) | Consolidated (Audited) |
|---|---|---|---|---|
| As at 31 Mar 2026 | As at 31 Mar 2025 | As at 31 Mar 2026 | As at 31 Mar 2025 | |
| A) ASSETS | ||||
| NON-CURRENT ASSETS | ||||
| Property, Plant and Equipment | 498.13 | 524.93 | 520.70 | 539.68 |
| Capital work in progress | 3.57 | 4.18 | 3.57 | 5.34 |
| Other Intangible Assets | 41.33 | 42.74 | 41.33 | 42.81 |
| Intangible assets under development | 3.35 | 7.48 | 3.35 | 7.48 |
| Right of Use Assets | 2,450.16 | 2,376.71 | 2,467.56 | 2,388.73 |
| Financial Assets | ||||
| i) Investments | 109.97 | 59.97 | 0.01 | 3.49 |
| ii) Other Financial Assets | 148.17 | 168.48 | 150.22 | 169.74 |
| Deferred tax assets (net) | 327.38 | 309.89 | 329.77 | 311.57 |
| Other non-current assets | 60.28 | 62.44 | 63.22 | 65.87 |
| TOTAL NON-CURRENT ASSETS | 3,642.34 | 3,556.82 | 3,579.73 | 3,534.71 |
| CURRENT ASSETS | ||||
| Inventories | 1,909.86 | 1,919.83 | 2,099.81 | 2,041.44 |
| Financial assets | ||||
| i) Trade Receivables | 39.14 | 35.12 | 86.53 | 64.92 |
| ii) Cash and cash equivalents | 10.94 | 13.24 | 12.68 | 13.96 |
| iii) Bank Balances other than (ii) above | 0.00 | 0.03 | 0.03 | 0.06 |
| iv) Loans | 0.03 | 0.03 | 0.02 | 0.02 |
| v) Other financial assets | 87.20 | 67.13 | 87.18 | 67.11 |
| Other current assets | 370.07 | 363.12 | 424.68 | 372.40 |
| TOTAL CURRENT ASSETS | 2,417.24 | 2,398.50 | 2,710.93 | 2,559.91 |
| TOTAL ASSETS | 6,059.58 | 5,955.32 | 6,290.66 | 6,094.62 |
| B) EQUITY AND LIABILITIES | ||||
| Equity share capital | 55.06 | 55.03 | 55.06 | 55.03 |
| Other Equity | 244.18 | 284.53 | 235.95 | 266.17 |
| Total Equity | 299.24 | 339.56 | 291.01 | 321.20 |
| NON-CURRENT LIABILITIES | ||||
| Financial liabilities | ||||
| i) Borrowings | 47.83 | 95.83 | 47.83 | 95.83 |
| ii) Lease liabilities | 2,745.06 | 2,658.72 | 2,759.55 | 2,668.13 |
| Provisions | – | – | 0.17 | 0.04 |
| TOTAL NON-CURRENT LIABILITIES | 2,792.89 | 2,754.55 | 2,807.55 | 2,764.00 |
| CURRENT LIABILITIES | ||||
| Financial liabilities | ||||
| i) Borrowings | 105.75 | 166.35 | 187.94 | 244.28 |
| ii) Lease liabilities | 317.69 | 302.90 | 321.36 | 305.85 |
| iii) Trade payables due to: | ||||
| a) Total outstanding dues of micro enterprises and small enterprises | 42.43 | 33.37 | 42.52 | 33.37 |
| b) Total outstanding dues of creditors other than micro enterprises and small enterprises | 2,291.45 | 2,178.39 | 2,413.63 | 2,233.49 |
| iv) Other financial liabilities | 69.51 | 81.99 | 72.37 | 87.29 |
| Other current liabilities | 123.69 | 98.21 | 134.88 | 103.24 |
| Provisions | 16.93 | – | 17.41 | 0.23 |
| Current tax liabilities (net) | – | – | 1.99 | 1.67 |
| TOTAL CURRENT LIABILITIES | 2,967.45 | 2,861.21 | 3,192.10 | 3,009.42 |
| TOTAL LIABILITIES | 5,760.34 | 5,615.76 | 5,999.65 | 5,773.42 |
| TOTAL EQUITY AND LIABILITIES | 6,059.58 | 5,955.32 | 6,290.66 | 6,094.62 |
| Particulars | Standalone For the year ended 31 March 2026 | Standalone For the year ended 31 March 2025 | Consolidated For the year ended 31 March 2026 | Consolidated For the year ended 31 March 2025 |
|---|---|---|---|---|
| Cash flows from operating activities | ||||
| Net profit / (loss) after exceptional item and before tax | (66.75) | 1.58 | (52.96) | 7.01 |
| Adjustments to reconcile profit / (loss) before tax to net cashflow: | ||||
| Depreciation and amortisation | 534.31 | 491.64 | 540.70 | 494.32 |
| Allowance for doubtful debts / advances | 1.78 | 0.45 | 1.11 | (0.64) |
| Exceptional items | 18.79 | – | 18.99 | – |
| Share-based payment expense | 5.15 | 7.62 | 5.15 | 7.62 |
| Finance costs | 283.53 | 257.92 | 289.46 | 261.20 |
| Profit on sale of property, plant and equipment | (0.24) | (0.30) | (0.24) | (0.30) |
| Fair value changes in investment | – | – | 0.48 | 0.52 |
| Gain on account of remeasurement in lease term | (34.24) | (33.77) | (34.24) | (33.77) |
| Profit from sale of mutual fund investments | (0.59) | (0.24) | (0.59) | (0.25) |
| Interest(time value) recognised on interest free lease deposit | (14.91) | (12.56) | (15.04) | (12.61) |
| Interest income | (1.67) | (0.20) | (1.67) | (0.20) |
| Operating profit before working capital changes | 725.16 | 712.14 | 751.15 | 722.90 |
| Working capital adjustment: | ||||
| (Increase) / Decrease in inventories | 9.75 | (304.58) | (58.58) | (354.88) |
| (Increase) / Decrease in trade receivables | (4.83) | 35.09 | (21.70) | 18.41 |
| (Increase) / Decrease in Financial assets and non-current assets | (6.72) | (72.10) | (51.98) | (70.41) |
| (Increase)/ Decrease in Lease deposits | (3.52) | (30.20) | (3.27) | (30.41) |
| Increase / (Decrease) in provisions | 0.30 | (1.59) | 0.30 | (1.50) |
| Increase /(Decrease) in Trade payables, other financial liabilities and other current liabilities | 147.63 | 232.37 | 220.35 | 270.80 |
| Cash generated from operations | 867.77 | 571.13 | 836.27 | 554.91 |
| Income taxes paid (net of refunds) | 5.42 | (5.41) | 1.41 | (6.39) |
| Net cash from operating activities (A) | 873.19 | 565.72 | 837.68 | 548.52 |
| Cash flow from investing activities | ||||
| Purchase of property, plant and equipment | (126.86) | (170.42) | (138.75) | (182.42) |
| Proceeds from disposal of property, plant and equipment | 4.48 | 3.31 | 4.48 | 3.31 |
| Repayment of loan by other companies | – | 3.66 | – | 3.66 |
| Net proceeds from sale of investment in Associate | – | – | 3.00 | – |
| Redemption of fixed deposits with banks | 0.03 | 5.55 | 0.03 | 5.55 |
| Net proceeds from sale of investment in equity shares | – | 0.43 | – | 0.43 |
| Investment in subsidiary company | (50.00) | (5.00) | – | – |
| Purchase of investments in mutual funds | (539.96) | (215.00) | (539.96) | (215.00) |
| Proceeds from sale of investments in mutual funds | 540.55 | 215.24 | 540.55 | 215.24 |
| Finance Income (Interest received) | 1.67 | 0.20 | 1.67 | 0.20 |
| Net cash used in investing activities (B) | (170.09) | (162.03) | (128.98) | (169.03) |
| Cash flows from financing activities | ||||
| Proceeds from issue of equity shares | 0.03 | 0.05 | 0.03 | 0.05 |
| Securities premium on issue of equity shares | 0.10 | 2.51 | 0.11 | 2.51 |
| Repayment of lease liability – Principle | (313.18) | (283.67) | (315.93) | (284.64) |
| Repayment of lease liability – Interest | (265.94) | (244.12) | (267.38) | (244.77) |
| Proceeds from long term borrowings | 30.00 | 120.00 | 30.00 | 120.00 |
| Repayment of long term borrowings | (24.17) | (20.83) | (24.17) | (20.83) |
| Proceeds from short terms borrowings | – |