Smartlink Holdings Limited — Quarter and year ended March 31, 2026
| Sr. No. | Particulars | Quarter ended | Year ended |
|---|---|---|---|
| March 31, 2026 (Audited) Refer Note 7 |
December 31, 2025 (Unaudited) |
||
| 1 | Revenue from operations | ||
| a) Revenue from contracts with customer | 5,297.36 | 2,518.95 | |
| b) Other Income (refer note 5) | 1,459.66 | 312.74 | |
| Total Income | 6,757.02 | 2,831.69 | |
| 2 | Expenses | ||
| a) Cost of material consumed | 4,527.25 | 2,336.88 | |
| b) Decrease/(Increase) in inventories of finished goods and work-in-progress | 12.60 | 4.52 | |
| c) Employee benefit expenses | 478.77 | 348.34 | |
| d) Finance costs | 6.54 | 22.89 | |
| e) Depreciation and amortization expense | 88.52 | 87.51 | |
| f) Other expenses | 156.44 | 152.42 | |
| Total expenses | 5,270.12 | 2,952.56 | |
| 3 | Profit / (loss) before tax (1-2) | 1,486.90 | (120.87) |
| 4 | Tax expense | ||
| a) Current tax | – | – | |
| b) Deferred tax charge / (credit) | 56.19 | (39.06) | |
| c) Tax adjustments of earlier years | 0.25 | – | |
| Total tax expense / (credit) | 56.44 | (39.06) | |
| 5 | Profit / (loss) for the period / year (3-4) | 1,430.46 | (81.81) |
| 6 | Other Comprehensive Income | ||
| Items that will not be reclassified to profit or loss | |||
| – Re-measurement gains / (losses) on defined benefit plans | 12.16 | 18.18 | |
| – Income tax relating to items that will not be reclassified to profit or loss | (3.06) | (4.58) | |
| Total Other Comprehensive income/(loss) for the period / year | 9.10 | 13.60 | |
| 7 | Total Comprehensive income/(loss) for the period / year (5+6) | 1,439.56 | (68.21) |
| 8 | Paid up equity share capital (face value of Rs. 2/- each) | 199.50 | 199.50 |
| 9 | Reserves excluding revaluation reserve | – | – |
| 10 | Earning per share (Face value of Rs. 2/ each) | ||
| – Basic & Diluted (in Rs.) | 14.34 * | (0.82) * | |
| * Not annualised |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| A) ASSETS | ||
| I) Non-current assets | ||
| a) Property, plant and equipment | 1,534.20 | 1,388.19 |
| b) Other intangible assets | – | – |
| c) Investment property | 1,582.46 | 1,594.51 |
| d) Capital work-in-progress | 104.06 | – |
| e) Financial assets | ||
| (i) Investments | 7,515.51 | 6,546.04 |
| (ii) Other financial assets | 55.46 | 131.84 |
| f) Tax assets (net) | 212.13 | 192.59 |
| g) Other non-current assets | 212.16 | 187.56 |
| Total Non-current assets | 11,215.98 | 10,040.73 |
| II) Current assets | ||
| a) Inventories | 641.90 | 621.00 |
| b) Financial assets | ||
| (i) Investments | 8,199.44 | 7,148.70 |
| (ii) Trade receivables | 4,306.45 | 1,913.81 |
| (iii) Cash and cash equivalents | 4.64 | 4.47 |
| (iv) Bank balances other than cash and cash equivalents | 401.94 | 320.52 |
| (v) Loans | 1.20 | 801.89 |
| (vi) Other financial assets | 495.49 | 440.15 |
| c) Other current assets | 197.60 | 193.15 |
| Total Current Assets | 14,248.66 | 11,443.69 |
| TOTAL ASSETS | 25,464.64 | 21,484.42 |
| B) EQUITY AND LIABILITIES | ||
| I) EQUITY | ||
| a) Equity share capital | 199.50 | 199.50 |
| b) Other equity | 21,147.30 | 19,811.59 |
| Total Equity | 21,346.80 | 20,011.09 |
| II) LIABILITIES | ||
| Non-current liabilities | ||
| a) Financial liabilities | ||
| (i) Lease Liabilities | 151.35 | 135.91 |
| (ii) Other financial liabilities | 51.45 | 46.52 |
| b) Provisions | 215.84 | 92.01 |
| c) Deferred tax liabilities (net) | 146.35 | 128.83 |
| Total Non-current liabilities | 564.99 | 403.27 |
| Current liabilities | ||
| a) Financial liabilities | ||
| (i) Borrowings | – | 0.24 |
| (ii) Lease Liabilities | 13.94 | 11.58 |
| (iii) Trade payables | ||
| (A) total outstanding dues of micro enterprises and small enterprises | 40.48 | 20.59 |
| (B) total outstanding dues of creditors other than micro enterprises and small enterprises | 3,077.47 | 857.10 |
| (iv) Other financial liabilities | 362.74 | 129.37 |
| b) Other current liabilities | 38.45 | 44.89 |
| c) Provisions | 19.77 | 6.29 |
| Total Current liabilities | 3,552.85 | 1,070.06 |
| TOTAL EQUITIES AND LIABILITIES | 25,464.64 | 21,484.42 |
| Particulars | For the Year Ended March 31, 2026 (Audited) | For the Year Ended March 31, 2025 (Audited) |
|---|---|---|
| Cash flow from operating activities | ||
| Profit / (loss) before tax | 1,335.14 | (35.46) |
| Adjustments for: | ||
| Depreciation and amortisation expense | 337.28 | 292.34 |
| Interest on income tax refund | (46.86) | (2.26) |
| Profit on Property, plant and equipment sold / written off (net) | (0.38) | – |
| Net gain on fair value changes | (350.67) | (427.67) |
| Interest income | (398.28) | (625.97) |
| Bad Debts Written off | 0.28 | – |
| Unrealised Foreign exchange difference (net) | 11.48 | (8.91) |
| Reversal of Impairment on Investment | (1,288.36) | – |
| Differential lease liability written back | (11.45) | – |
| Sundry balances written back | (0.05) | – |
| Finance costs | 40.29 | 68.32 |
| Guarantee commission | (8.03) | (14.63) |
| Operating Profit / (loss) before working capital changes | (379.61) | (754.24) |
| Changes in working capital | ||
| (Increase) / Decrease in inventories | (20.90) | (222.16) |
| (Increase) / Decrease in trade receivables | (2,392.92) | (804.52) |
| (Increase) / Decrease in loans | 800.69 | (800.49) |
| (Increase) / Decrease in other financial assets | (48.48) | 23.83 |
| (Increase) / Decrease in Other Non Financial assets | (18.55) | 52.98 |
| Increase / (Decrease) in trade payables | 2,229.06 | (464.08) |
| Increase / (Decrease) in other financial liabilities | 63.99 | 45.04 |
| Increase / (Decrease) in non financial liabilities | (1.51) | (0.63) |
| Increase / (Decrease) in provisions | 155.65 | 5.87 |
| Cash generated from / (used in) operations | 387.42 | (2,918.40) |
| Net Income tax (paid) / refund | 20.04 | 1.94 |
| Net cash flows from / (used in) operating activities (A) | 407.46 | (2,916.46) |
| Cash flow from Investing activities | ||
| Purchase of property, plant and equipment and investment property | (381.83) | (336.32) |
| Proceeds from Sale of property, plant and equipment and intangible assets | 0.38 | – |
| Purchase of Investment | (9,242.51) | (3,411.64) |
| Sale of Investment | 8,785.66 | 6,309.63 |
| Investment in term deposits (having original maturity of more than 3 months) | (326.64) | (1,232.61) |
| Redemption / maturity of term deposit (having original maturity of more than 3 months) | 321.77 | 1,654.83 |
| Interest received | 471.50 | 679.66 |
| Net cash flows from / (used in) investing activities (B) | (371.67) | 3,663.55 |
| Cash flow from Financing activities | ||
| Interest payments | (21.71) | (53.12) |
| Repayment of long term borrowings | – | (217.07) |
| Proceeds from / (Repayment of) short term borrowings (net) | (0.24) | (504.81) |
| Cash Payment for the principal portion of lease payments | (13.94) | (11.58) |
| Net cash flows from / (used in) financing activities (C) | (35.89) | (786.58) |
| Net Increase / (Decrease) in cash and cash equivalents (A+B+C) | (0.10) | (39.49) |
| Cash and cash equivalents at the beginning of the year | 4.47 | 43.90 |
| Effect of exchange differences on restatement of foreign currency Cash and bank balance | 0.27 | 0.06 |
| Cash and cash equivalents at the end of the year | 4.64 | 4.47 |
| Cash and cash equivalents comprise | ||
| Balances with banks | ||
| – On current accounts | 2.13 | 2.23 |
| Cash on hand | 2.51 | 2.24 |
| Total cash and cash equivalents at end of the year | 4.64 | 4.47 |
| Sr. No. | Particulars | Quarter ended | Year ended |
|---|---|---|---|
| March 31, 2026 (Audited) | December 31, 2025 (Unaudited) | ||
| Refer Note 7 | |||
| 1 | Revenue from operations | ||
| a) Revenue from contracts with customer | 9,935.37 |