Sagar Systech Limited — Quarter ended 31/03/2026 and year ended 31/03/2026 (audited)
The following tables are extracted from the provided quarterly results document (figures in Rs. Lakhs).
| SR. NO. | PARTICULARS | Quarter ended 31-03-2026 (Audited) | Quarter ended 31-12-2025 (Unaudited) | Quarter ended 31-03-2025 (Audited) | Year ended 31-03-2026 (Audited) | Year ended 31-03-2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | INCOME | |||||
| a. Income From Operations | 5.62 | 22.76 | 15.11 | 46.88 | 35.31 | |
| b. Other Income | 1.27 | 0.32 | 0.78 | 13.07 | 14.42 | |
| Total Income | 6.89 | 23.08 | 15.89 | 59.95 | 49.73 | |
| 2 | EXPENSES | |||||
| a. Employee Cost | 7.48 | 8.64 | 1.95 | 28.70 | 11.81 | |
| b. Listing Fees | 0.96 | 0.96 | 0.96 | 3.84 | 3.84 | |
| c. Professional Fees | 0.17 | 0.05 | 0.16 | 1.25 | 1.96 | |
| d. Finance Expenses | 4.34 | 4.25 | 5.99 | 19.53 | 22.57 | |
| e. Other Expenses | 1.33 | 1.96 | 2.19 | 5.02 | 7.99 | |
| Total Expenses | 14.28 | 15.86 | 11.25 | 58.34 | 48.17 | |
| 3 | Profit /(Loss) before exceptional items & tax (1-2) | (7.39) | 7.22 | 4.64 | 1.61 | 1.56 |
| 4 | Exceptional items and Extraordinary items | – | – | – | – | – |
| 5 | Profit /(Loss) before Tax (3-4) | (7.39) | 7.22 | 4.64 | 1.61 | 1.56 |
| 6 | Tax Expenses | |||||
| a. Current Tax | 1.39 | (2.20) | – | (0.81) | (0.02) | |
| b. Deferred Tax | 0.17 | – | (0.01) | 0.15 | (0.03) | |
| 7 | Net Profit /(Loss) After Tax (5-6) | (5.83) | 5.02 | 4.63 | 0.95 | 1.51 |
| 8 | Other Comprehensive Income | |||||
| (A) | i. Items that will not be reclassified to Profit & Loss | (130.76) | 51.56 | (58.26) | (139.55) | 78.95 |
| ii. Income Tax relating to items that will not be reclassified to Profit & Loss | 18.70 | (7.37) | 7.57 | 10.17 | (27.79) | |
| (B) | Items that will be reclassified to Profit & Loss | |||||
| 9 | Total Of Other Comprehensive Income/(Loss) | (112.06) | 44.19 | (50.69) | (129.38) | 51.16 |
| 10 | Total Comprehensive Income after Taxes | (117.89) | 49.21 | (46.06) | (128.43) | 52.67 |
| 11 | Paid up Equity share Capital (F.V.Rs. 10) | 32.00 | 32.00 | 32.00 | 32.00 | 32.00 |
| 12 | Reserves Excluding Revaluation Reserve (As per Last Audited Accounts) | 63.87 | 62.92 | |||
| 13 | Earning Per Share basic/ diluted | (1.82) | 1.57 | 1.45 | 0.30 | 0.47 |
| Particulars | 31-03-2026 (Audited) | 31-03-2025 (Audited) |
|---|---|---|
| A. ASSETS | ||
| 1 Non-Current Assets | ||
| Property, Plant and Equipment | – | – |
| Financial assets | ||
| (i) Investments (at realisable value) | 851.40 | 988.95 |
| (ii) Loans | – | – |
| Other Non-Current Assets | – | – |
| Deferred Tax Assets | – | – |
| Total Non-Current Assets | 851.40 | 988.95 |
| 2 Current Assets | ||
| Inventories | – | – |
| Financial assets | – | – |
| (i) Receivables | ||
| (a) Trade receivables | – | – |
| (b) Other receivables | – | – |
| (ii) Cash and cash equivalents | 7.62 | 7.15 |
| (iii) Bank balance other than (ii) above | – | – |
| (iv) Loans | 14.32 | 39.90 |
| (v) Other Financial Assets | 154.52 | 152.59 |
| Other Current Assets | 0.39 | 0.78 |
| Total Current Assets | 176.85 | 200.42 |
| Total Assets | 1,028.25 | 1,189.37 |
| B. EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| Equity share Capital | 32.00 | 32.00 |
| Other Equity | 589.55 | 717.98 |
| Total Equity | 621.55 | 749.98 |
| 2 Non-Current liabilities | ||
| (i) Borrowings | – | – |
| (ii) Other Payables | – | – |
| (iii) Other Financial Liabilities | – | – |
| Deferred tax liabilities (net) | 87.51 | 97.82 |
| Other Non Current Liabilities | 0.94 | 0.40 |
| Total Non-Current Liabilities | 88.45 | 98.22 |
| 3 Current liabilities | ||
| Financial liabilities | ||
| (i) Borrowings | 225.39 | 284.19 |
| (ii) Trade Payables | 82.87 | 45.48 |
| (iii) Other Current Financial Liabilities | – | – |
| (iv) Other financial liabilities | – | – |
| Provisions | 7.34 | 9.66 |
| Other Current liabilities | 2.65 | 1.84 |
| Total Current Liabilities | 318.25 | 341.17 |
| Total Equity & Liabilities | 1,028.25 | 1,189.37 |
| Particulars | 31-03-2026 Audited | 31-03-2025 Audited |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Net Profit /(Loss) Before Tax and Extraordinary Item | 1.61 | 1.56 |
| Adjustments for: | ||
| Depreciation & Misc. Exp. Written off | – | – |
| Profit/Loss on Sale on Investments | (1.59) | (3.00) |
| Interest/Dividend (Received) | (11.48) | (11.43) |
| Interest paid | 19.53 | 22.57 |
| Balances written back | – | – |
| Operating Profit Before Working Capital Changes | 8.07 | 9.70 |
| Adjustments for: | ||
| Trade Receivable | – | 0.01 |
| Loans and Advances | 25.58 | (21.99) |
| Other Current Assets | 0.38 | 0.45 |
| Other Financial Assets | (1.93) | (72.15) |
| Sundry Creditors | 37.39 | 35.28 |
| Other Financial Liabilities | – | – |
| Other Current Liabilities | (0.97) | (14.31) |
| Cash Generated from Operations | 68.52 | (63.01) |
| Interest Paid | – | – |
| Direct Taxes Paid | (0.48) | (0.02) |
| Cash Flow Before Extraordinary Items | 68.04 | (63.03) |
| Extraordinary Items | – | – |
| NET CASH FROM OPERATING ACTIVITIES | 68.04 | (63.03) |
| B. CASH FLOW FROM INVESTING ACTIVITIES: | ||
| Purchase of Property, Plant and Equipments | – | – |
| Sale of Property, Plant and Equipments | – | – |
| Purchase of Investments | (25.74) | (163.24) |
| Sale of Investments | 25.00 | 90.00 |
| Interest & Dividend Received | 11.48 | 11.43 |
| NET CASH USED IN INVESTING ACTIVITIES | 10.74 | (61.81) |
| C. CASH FLOW FROM FINANCING ACTIVITIES: | ||
| Proceeds from Issue of Share Capital | – | – |
| Proceeds from Short Term Borrowings | (58.78) | 150.24 |
| Repayment / (Loans given) | – | – |
| Interest paid | (19.53) | (22.57) |
| Increase in Misc. & Public Issue Expenses | – | – |
| NET CASH USED IN FINANCING ACTIVITIES | (78.31) | 127.67 |
| NET INCREASE / (DECREASE) IN CASH & CASH EQUIVALENTS | 0.47 | 2.83 |
| CASH & CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR | 7.15 | 4.32 |
| CASH & CASH EQUIVALENTS AT THE END OF THE YEAR | 7.62 | 7.15 |