Share Samadhan Limited — Year ended 31 March 2026 (audited; standalone and consolidated)
Optional commentary: The document includes multiple financial statements (standalone and consolidated) for the year ended 31 March 2026, along with half-year comparatives and related annexures. Below are the extracted financial tables.
| Particulars | As at 31.03.2026 | As at 31.03.2025 |
|---|---|---|
| A. EQUITY AND LIABILITIES | ||
| 1. Shareholders fund | ||
| a. Share Capital | 1,227.01 | 1,227.01 |
| b. Reserve & Surplus | 2,200.92 | 2,130.80 |
| c. Money Received Against Share Warrants | 585.00 | |
| Sub-Total Shareholders fund (A) | 4,012.93 | 3,357.81 |
| 2. Non Current Liabilities | ||
| a. Long-Term Borrowings | 26.78 | 32.00 |
| b. Long-Term provision | 14.65 | 30.31 |
| c. Deferred Tax Liability (net) | – | – |
| Sub-Total Non Current Liabilities (B) | 41.43 | 62.31 |
| 3. Current Liabilities | ||
| a. Short-Term Borrowing | – | 0.05 |
| b. Trade payables | ||
| (i) total outstanding dues of micro enterprises and small enterprises | – | – |
| (ii) total outstanding dues of Creditors other than Micro enterprises and small enterprises | 5.96 | 3.31 |
| c. Other Current Liabilities | 33.37 | 16.20 |
| d. Short-Term provision | 2.18 | 1.73 |
| Sub-Total Current Liabilities (C) | 41.51 | 21.29 |
| TOTAL EQUITY AND LIABILITIES (A+B+C) | 4,095.87 | 3,441.41 |
| Particulars | As at 31.03.2026 | As at 31.03.2025 |
|---|---|---|
| B. ASSETS | ||
| 1. Non-Current Assets | ||
| a. Fixed Assets | ||
| (i) Tangible assets | 278.86 | 290.25 |
| (ii) Intangible assets | 29.15 | 42.66 |
| (iii) Advance against property | – | – |
| (iv) Capital work in progress | 533.78 | 240.00 |
| b. Non-Current Investments | 113.32 | 113.32 |
| c. Deferred Tax Assets (net) | 9.75 | 5.50 |
| d. Other Non-Current Assets | – | – |
| Sub-Total Non Current Assets (A) | 964.87 | 691.73 |
| 2. Current Assets | ||
| a. Inventories | 0.64 | 0.49 |
| b. Trade Receivables | 540.93 | 318.96 |
| c. Cash & Cash Equivalents | 1,084.16 | 1,635.45 |
| d. Short Term loans and advances | 1,406.59 | 704.40 |
| e. Other Current Assets | 98.67 | 90.38 |
| Sub-Total Current Assets (B) | 3,131.00 | 2,749.68 |
| TOTAL ASSETS (A+B) | 4,095.87 | 3,441.41 |
| Particulars | Half Year Ended on | Year Ended on |
|---|---|---|
| 31.03.2026 (Audited) | 30.09.2025 (Unaudited) | |
| 1. INCOME FROM OPERATION | ||
| a. Net Sale | 240.58 | 380.24 |
| b. Other Operating Income | – | – |
| Total income From Operation | 240.58 | 380.24 |
| c. Other Income | 149.09 | 36.72 |
| TOTAL INCOME (A) | 389.68 | 416.95 |
| 2. EXPENSES | ||
| a. Manufacturing cost | – | – |
| b. Purchase of Stock in trade | – | – |
| c. Changes in inventories of finished goods, work-in-progress and stock-in-trade | (0.15) | – |
| d. Employee benefit expenses | 200.88 | 200.86 |
| e. Finance Cost | 1.46 | 1.88 |
| f. Depreciation and amortisation expenses | 8.49 | 26.84 |
| g. Other expenses | 140.49 | 131.45 |
| TOTAL EXPENSES (B) | 351.16 | 361.02 |
| 3. Profit/(Loss) from ordinary activities before exceptional items (A-B) | 38.52 | 55.93 |
| 4. Prior Period Item | – | – |
| 5. Exceptional items | – | – |
| 6. Profit/(Loss) from ordinary activities | 38.52 | 55.93 |
| 7. Extraordinary Items | – | – |
| 8. Profit before tax | 38.52 | 55.93 |
| 9. Less: Tax expenses | ||
| a. Income Tax Expenses | 4.34 | 19.44 |
| b. Deferred Tax Expenses | (4.43) | 0.17 |
| c. Earlier Year Tax | 4.81 | – |
| 10. Net Profit/(Loss) for the period | 33.80 | 36.32 |
| 11. Paid-up equity share capital (No of Share Lakhs) | 122.70 | 122.70 |
| 12. Earning per Share (Weighted Average) | 0.27 | 0.30 |
| 13. Adjusted Earning Per share | ||
| 14. Diluted Earning per share | 0.15 | 0.31 |
| Particulars | For the Year Ended 31st March, 2026 | For the Year Ended 31st March, 2025 |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit / (loss) before tax | 94.45 | 299.05 |
| Adjustments for: | ||
| – Depreciation and amortisation | 35.33 | 19.48 |
| – Interest & Finance Charges | 3.34 | 1.63 |
| – Interest Income | (169.80) | (71.88) |
| – Provision for Gratuity | (15.66) | (3.70) |
| Operating profit / (loss) before working capital changes | (52.34) | 244.57 |
| Changes in working capital: | ||
| – Decrease / (increase) in Inventories | (0.15) | 7.86 |
| – Decrease / (increase) in trade receivables | (221.98) | (92.99) |
| – Decrease / (increase) in Short-term loans and advances | (702.19) | (429.68) |
| – Decrease / (increase) in Other current assets | (8.30) | (80.55) |
| – (Decrease) / increase in Trade payables | 2.65 | 1.45 |
| – (Decrease) / increase in Other current liabilities | 17.17 | (10.41) |
| – (Decrease) / increase in Provisions | 0.46 | (34.10) |
| – (Decrease) / increase in Short term borrowings | (0.05) | (64.33) |
| Cash flow from extraordinary items | – | – |
| Cash generated from operations | (912.40) | (702.75) |
| Income taxes (paid) / refunded | (964.74) | (458.18) |
| (28.58) | (78.41) | |
| Net cash flow from / (used in) operating activities (A) | (993.32) | (536.59) |
| B. Cash flow from investing activities | ||
| Purchase of fixed assets | (10.43) | (246.65) |
| Decrease/(Increase) In Non-Current Investment | – | (103.00) |
| Sale Of Fixed Assets | – | – |
| Interest Income | 169.80 | – |
| Dividend/Bank Interest | – | 71.88 |
| Advance for IT | (293.78) | – |
| Net cash flow from / (used in) investing activities (B) | (134.41) | (277.77) |
| C. Cash flow from financing activities | ||
| Interest Expenses | (3.34) | (1.63) |
| Proceeds & Repayment of long-term borrowings | (5.22) | 32.00 |
| Net increase / (decrease) in working capital borrowings : | ||
| – Proceeds & Repayment of other short-term borrowings | – | – |
| Proceeds from issue of shares/ Share Warrant | 585.00 | 2,043.42 |
| Net cash flow from / (used in) financing activities (C) | 576.44 | 2,073.79 |
| Net increase / (decrease) in Cash and cash equivalents (A+B+C) | (551.29) | 1,259.42 |
| Cash and cash equivalents at the beginning of the year | 1,635.45 | 376.03 |
| Cash and cash equivalents at the end of the year | 1,084.16 | 1,635.45 |
| Particulars | 31st March, 2026 | 31st March, 2025 |
|---|---|---|
| Net Cash and cash equivalent | 1,084.16 | 1,635.45 |
| Cash and cash equivalents at the end of the year | 1,084.16 | 1,635.45 |
| Particulars | As at 31.03.2026 | As at 31.03.2025 |
|---|---|---|
| A. EQUITY AND LIABILITIES | ||
| 1. Shareholders fund | ||
| a. Share Capital | 1,227.01 | 1,227.01 |
| b. Reserve & Surplus | 2,317.38 | 2,259.82 |
| c. Minority Interest | 127.44 | 140.30 |
| d. Money Received Against Share Warrants | 585.00 | – |
| Sub-Total Shareholders fund (A) | 4,256.83 | 3,627.13 |
| 2. Non Current Liabilities | ||
| a. Long-Term Borrowings | 27.23 | 32.00 |
| b. Long-Term provision | 14.65 | 30.31 |
| c. Deferred Tax Liability (net) | – | – |
| Sub-Total Non Current Liabilities (B) | 41.88 | 62.31 |
| 3. Current Liabilities | ||
| a. Short-Term Borrowing | – | 22.76 |
| b. Trade Payables | ||
| i) Total outstanding dues of micro enterprises and small enterprises | – | – |
| ii) Total outstanding dues of creditors other than micro enterprises and small enterprises | 14.13 | 3.31 |
| b. Other Current Liabilities | 52.64 | 295.93 |
| c. Short-Term provision | 2.18 | 2.06 |
| Sub-Total Current Liabilities (C) | 68.95 | 324.06 |
| TOTAL EQUITY AND LIABILITIES (A+B+C) | 4,367.66 | 4,013.51 |
| B. ASSETS | ||
| 1. Non-Current Assets | ||
| a. Fixed Assets | ||
| i) Tangible assets | 281.49 | 293.41 |
| ii) Intangible assets | 86.39 | 100.12 |
| iii) Advance against property | – | – |
| iv) Capital work in progress | 533.78 | 240.00 |
| b. Non-Current Investments | 103.95 | 103.95 |
| c. Deferred Tax Assets (net) | 18.99 | 5.50 |
| Sub-Total Non Current Assets (A) | 1,024.60 | 742.98 |
| 2. Current Assets | ||
| a. Inventories | 0.64 | 0.49 |
| b. Trade Receivables | 700.93 | 864.46 |
| c. Cash & Cash Equivalents | 1,148.85 | 1,911.94 |
| d. Short Term loans and advances | 1,282.96 | 393.86 |
| e. Other Current Assets | 209.69 | 99.79 |
| Sub-Total Current Assets (B) | 3,343.06 | 3,270.53 |
| TOTAL ASSETS (A+B) | 4,367.66 | 4,013.51 |
| Particulars | Half year Ended on | Year Ended