Smruthi Organics Limited — Reporting period: Quarter ended 31 March 2026 and year ended 31 March 2026 (Standalone audited results)
There are no financial tables for the auditor’s report or other non-financial announcements in the provided document.
| Sr.No. | Particulars | Quarter Ended | Year ended |
|---|---|---|---|
| Current Year 31-03-2026 (Audited) | Current Year 31-12-2025 (Unaudited) | ||
| 1 | Income from operations | ||
| a) Revenue from operations (Net) | 2,908.87 | 2,229.11 | |
| b) Other income | 1.73 | 0.83 | |
| Total Revenue from operations & other Income (a+b) | 2,910.60 | 2,229.94 | |
| 2 | Expenses | ||
| a) Cost of materials consumed | 1,211.75 | 1,001.54 | |
| b) Purchases of Traded Goods | (0.03) | – | |
| c) Changes in inventories of finished goods & work-in-progress | 229.33 | (339.94) | |
| d) Employee benefit expenses | 449.21 | 453.98 | |
| e) Finance Costs | 31.06 | 25.25 | |
| f) Depreciation and amortisation expenses | 175.29 | 167.30 | |
| g) Other expenses | 639.06 | 713.38 | |
| TOTAL Expenses (a+b+c+d+e+f+g) | 2,735.67 | 2,021.51 | |
| 3 | Profit/(Loss) before exceptional items and tax (1-2) | 174.94 | 208.43 |
| 4 | Exceptional items | – | – |
| Statutory impact of new Labour Codes (Refer Note No.2) | 1.09 | 45.17 | |
| 5 | Profit/ (loss) before tax (3 – 4) | 173.85 | 163.26 |
| 6 | Tax expense | ||
| a) Current Income Tax | 61.89 | 26.59 | |
| b) Other income Tax | 0.00 | 3.24 | |
| c) Deferred Tax (Asset) / Liability | 5.25 | (6.38) | |
| Total Tax Expenses (a+b+c) | 67.15 | 23.46 | |
| 7 | Net Profit/(Loss) for the period (5 – 6) | 106.70 | 139.79 |
| 8 | Other Comprehensive Income | ||
| i) Items that will not be reclassified to profit or loss | 16.33 | 14.33 | |
| ii) Income tax relating to Items that will not be reclassified to profit or loss | (4.11) | (2.66) | |
| iii) Items that will be reclassified to profit or loss | – | – | |
| iv) Income tax relating to Items that will be reclassified to profit or loss | – | – | |
| Total Other Comprehensive Income (Net of Tax) | 12.22 | 11.67 | |
| 9 | Total comprehensive income (7 + 8) | 118.92 | 151.47 |
| 10 | Paid-up equity share capital (Face value of Rs.10/- each) | 1,144.63 | 1,144.63 |
| 11 | Earnings per equity share (not annualised) | ||
| a) Basic | 0.93 | 1.22 | |
| b) Diluted | 0.93 | 1.22 |
| Particulars | Year ended 31-03-2026 (Audited) | Year ended 31-03-2025 (Audited) |
|---|---|---|
| ASSETS | ||
| (1) Non-Current Assets | ||
| (a) Property, Plant and Equipment | 4,652.46 | 4,467.33 |
| (b) Capital Work-in-progress | 296.70 | 255.34 |
| (c) Intangible Assets | 13.68 | 15.66 |
| (d) Intangible Asset under Development | – | – |
| (e) Right of use assets | 22.93 | 13.51 |
| (f) Financial Assets | ||
| (i) Investments | 20.02 | 16.26 |
| (ii) Other Financial Assets | 80.21 | 72.22 |
| (g) Other Non Current Assets | 0.63 | 0.63 |
| Total Non Current Assets | 5,086.63 | 4,840.95 |
| (2) Current assets | ||
| (a) Inventories | 2,834.59 | 2,830.67 |
| (b) Financial Assets | ||
| (i) Trade Receivables | 1,929.57 | 3,247.44 |
| (ii) Cash and Cash equivalents | 170.85 | 43.57 |
| (iii) Other Bank balances | 56.15 | 7.19 |
| (iv) Other Financial Assets | 1.59 | 10.76 |
| (c) Current Tax Assets (Net) | 1.03 | 1.29 |
| (d) Other Current Assets | 274.55 | 192.42 |
| Total Current Assets | 5,268.33 | 6,333.33 |
| Total Assets | 10,354.96 | 11,174.29 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity Share Capital | 1,144.63 | 1,144.63 |
| (b) Other Equity | 6,206.61 | 6,018.31 |
| Total Equity | 7,351.24 | 7,162.94 |
| Liabilities | ||
| (2) Non Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 267.41 | 812.68 |
| (ii) Other Financial Liabilities | 7.69 | 3.52 |
| (b) Provisions | – | – |
| (c) Deferred tax liabilities (net) | 72.18 | 87.57 |
| Total Non Current Liabilities | 347.28 | 903.77 |
| (3) Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 569.32 | 867.25 |
| (ii) Trade Payables | ||
| (A) total outstanding dues of micro enterprises and small enterprises | – | 185.12 |
| (B) total outstanding dues of creditors other than micro enterprises and small enterprises | 1,377.40 | 1,414.06 |
| (iii) Other financial liabilities | 292.21 | 255.26 |
| (b) Other current liabilities | 36.27 | 37.19 |
| (c) Provisions | 381.24 | 348.69 |
| Total Current Liabilities | 2,656.44 | 3,107.58 |
| Total Equity and Liabilities | 10,354.96 | 11,174.29 |
| Sr No. | Particulars | Apr 1, 2025 to Mar 31, 2026 (Audited) | Apr 1, 2024 to Mar 31, 2025 (Audited) |
|---|---|---|---|
| A | CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit before income tax | 488.44 | 511.02 | |
| Non cash adjustment to reconciled profit before tax to net cash flows | |||
| Depreciation and Amortization | 634.87 | 550.10 | |
| Fair Valuation (Gain) / Loss on Investments | -22.01 | -21.02 | |
| Interest Expenditure | 165.24 | 183.40 | |
| Foreign Exchange (Gain) / Loss Realized | 9.69 | -8.30 | |
| Foreign Exchange (Gain) / Loss Unrealized | 15.44 | 6.47 | |
| Transaction Cost Amortized relating to Long Term Borrowings | 1.61 | 1.53 | |
| Lease Liability Finance Cost | 1.60 | 2.07 | |
| Expected Provision for Losses | 11.87 | 0.90 | |
| Interest Income | -3.61 | -7.37 | |
| Operating Profit before Working Capital changes | 1303.14 | 1218.79 | |
| Movements in Working Capital | |||
| Increase/(Decrease) in Trade Payables | -248.02 | -1264.95 | |
| Increase/(Decrease) in Provisions | 50.80 | 2.58 | |
| Increase/(Decrease) in Other Current Liabilities | -0.92 | -190.91 | |
| Increase/(Decrease) in Other Current Financial Liability | 33.00 | 200.02 | |
| Increase/(Decrease) in Other Non Current Financial Liabilites | 0.00 | 0.00 | |
| Decrease/(Increase) in Trade Receivables | 1316.54 | 854.27 | |
| Decrease/(Increase) in Inventories | -3.92 | 146.97 | |
| Decrease/(Increase) in Non Current Other Financial Assets | -8.14 | -71.47 | |
| Decrease/(Increase) in Current Other Financial Assets | 9.18 | -5.00 | |
| Decrease/(Increase) in Other Current Assets | -82.13 | 206.50 | |
| Decrease/(Increase) in Other Non-current assets | 0.00 | 119.56 | |
| Cash generated from / (used in) Operations | 2369.53 | 1216.36 | |
| Direct taxes Paid (net of refunds) | -143.59 | -218.74 | |
| Net cash flow from / (used in) Operating Activities (A) | 2225.94 | 997.62 | |
| B | Cash Flow From Investing Activities | ||
| Purchases of Fixed Assets, including intangible assets, CWIP & Capital advances | -846.75 | -1151.50 | |
| Investment in bank deposits (having original maturity of more than three months) and interest accrued thereon | -53.13 | 2.30 | |
| Interest Income | 7.93 | 7.13 | |
| Changes in Investments net of Fair Value Effects | 0.00 | 0.00 | |
| Net Cash from / (used in) Investing Activities (B) | -891.95 | -1142.08 | |
| C | Cash Flow from Financing Activities | ||
| Proceeds from long term borrowings | 0.00 | 524.83 | |
| Repayment of long term borrowing | -875.04 | -168.28 | |
| Proceeds from Short term borrowings | 10.49 | 0.00 | |
| Repayment of Short term borrowings | -37.78 | 151.07 | |
| Interest Paid | -107.72 | -182.93 | |
| Foreign Exchange Gain / Loss | -9.69 | 1.84 | |
| Dividend paid on equity shares | -171.69 | -171.69 | |
| Lease Liability Payments | -15.51 | -14.75 | |
| Net cash flow from / (used in) Financing Activities (C) | -1206.94 | 140.08 | |
| Net Increase/(Decrease) in cash & cash equivalents (A)+(B)+(C) | 127.04 | -4.38 | |
| Cash & Cash equivalents at the beginning of the period | 43.57 | 47.95 | |
| Add: Impact of Foreign Exchange Fluctuation in Cash in Hand | 0.24 | 0.00 | |
| Cash & Cash equivalents at the end of the period (Net of Forex Effect for Current Period) | 170.85 | 43.57 |
| Sr No. | Particulars | Quarter Ended (Audited) 31-03-2026 | Quarter Ended (Unaudited) 31-12-2025 | Quarter Ended (Audited) 31-03-2025 | Year Ended (Audited) 31-03-2026 | Year Ended (Audited) 31-03-2025 |
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