Simmonds Marshall Limited — Quarter and year ended March 31, 2026
The following tables are extracted from the provided quarterly results document (figures in Rs. Lakhs).
| Particulars | Quarter Ended (Standalone) | Year Ended (Standalone) |
|---|---|---|
| 31-Mar-26* Audited | 31-Dec-25 Unaudited | |
| 1 Revenue from operations | 6,184.23 | 5,644.63 |
| 2 Other income | 21.10 | 38.27 |
| 3 Total Income (1+2) | 6,205.33 | 5,682.90 |
| Item | 31-Mar-26 Audited | 31-Dec-25 Unaudited | 31-Mar-25 Audited | 31-Mar-26 Audited | 31-Mar-25 Audited |
|---|---|---|---|---|---|
| a) Cost of materials consumed | 2,319.83 | 2,306.24 | 2,116.46 | 8,569.20 | 7,453.03 |
| b) Change in inventories of finished goods and work-in-progress | 272.89 | (160.94) | (331.60) | 59.01 | (249.87) |
| c) Employee benefits expense | 1,067.66 | 1,194.09 | 1,115.95 | 4,555.91 | 4,249.59 |
| d) Finance costs | 193.13 | 208.14 | 217.19 | 843.23 | 876.78 |
| e) Depreciation and amortisation expense | 160.81 | 177.86 | 193.31 | 696.01 | 755.36 |
| f) Job work charges | 611.11 | 592.44 | 533.19 | 2,357.30 | 2,020.10 |
| g) Other expenses | 977.71 | 931.55 | 921.68 | 3,690.85 | 3,402.14 |
| Total Expenses | 5,603.14 | 5,249.38 | 4,766.18 | 20,771.51 | 18,507.13 |
| 5 Profit before tax (3-4) | 602.19 | 433.52 | 291.64 | 1,638.17 | 895.75 |
|---|---|---|---|---|---|
| Item | 31-Mar-26 Audited | 31-Dec-25 Unaudited | 31-Mar-25 Audited | 31-Mar-26 Audited | 31-Mar-25 Audited |
|---|---|---|---|---|---|
| a) Current tax | 24.70 | – | – | 24.70 | – |
| b) Deferred tax | 134.61 | – | – | 134.61 | – |
| 7 Profit for the period (5-6) | 442.88 | 433.52 | 291.64 | 1,478.86 | 895.75 |
|---|---|---|---|---|---|
| Item | 31-Mar-26 Audited | 31-Dec-25 Unaudited | 31-Mar-25 Audited | 31-Mar-26 Audited | 31-Mar-25 Audited |
|---|---|---|---|---|---|
| a) Remeasurement of the net defined benefit liabilities | 8.57 | (22.25) | (34.15) | (58.18) | (88.54) |
| b) Income tax relating to items that will not be reclassified to profit and loss | 14.64 | – | – | 14.64 | – |
| 9 Total Comprehensive Income (7+8) | 466.09 | 411.27 | 257.49 | 1,435.32 | 807.21 |
|---|---|---|---|---|---|
| 10 Paid up equity | 224.00 | 224.00 | 224.00 | 224.00 | 224.00 |
|---|---|---|---|---|---|
| 11 Other Equity | 5,608.93 | 4,173.61 | |||
|---|---|---|---|---|---|
| 12 Earnings per share (of Rs. 2 each) | Basic & Diluted (Not annualised) | ||||
|---|---|---|---|---|---|
| 3.95 | 3.87 | 2.60 | 13.20 | 8.00 |
| Particulars | Quarter Ended 31-Mar-26¹ Audited | Quarter Ended 31-Dec-25 Unaudited | Quarter Ended 31-Mar-25¹ Audited | Year Ended 31-Mar-26 Audited | Year Ended 31-Mar-25 Audited |
|---|---|---|---|---|---|
| 1. Revenue from operations | 6,602.98 | 5,990.07 | 5,392.02 | 23,806.69 | 20,759.59 |
| 2. Other income | 13.81 | 35.71 | 19.61 | 103.43 | 79.19 |
| 3. Total Income (1+2) | 6,616.79 | 6,025.78 | 5,411.63 | 23,910.12 | 20,838.78 |
| 4. Expenses | |||||
| a) Cost of materials consumed | 2,592.18 | 2,555.16 | 2,349.05 | 9,551.84 | 8,432.20 |
| b) Change in inventories of finished goods and work-in-progress | 265.24 | (201.37) | (342.46) | 18.95 | (267.78) |
| c) Employee benefits expense | 1,145.37 | 1,266.63 | 1,191.02 | 4,852.13 | 4,509.02 |
| d) Finance costs | 193.13 | 208.14 | 217.19 | 843.23 | 876.78 |
| e) Depreciation and amortisation expense | 163.75 | 180.77 | 195.95 | 707.58 | 767.97 |
| f) Job work charges | 620.17 | 600.93 | 542.12 | 2,392.89 | 2,042.64 |
| g) Other expenses | 1,031.76 | 980.77 | 967.89 | 3,895.30 | 3,579.48 |
| Total Expenses | 6,011.60 | 5,691.03 | 5,120.76 | 22,261.92 | 19,940.31 |
| 5. Profit before tax (3-4) | 605.19 | 434.75 | 290.87 | 1,648.20 | 898.47 |
| 6. Tax Expense | |||||
| a) Current tax | 29.18 | 2.53 | – | 35.09 | – |
| b) Deferred tax | 133.05 | (1.33) | (0.77) | 134.02 | 2.64 |
| 7. Profit for the period (5-6) | 442.96 | 433.55 | 291.64 | 1,479.09 | 895.83 |
| 8. Other Comprehensive Income | |||||
| Items that will not be reclassified to Profit and Loss – Gain/(Loss) | |||||
| a) Remeasurement of the net defined benefit liabilities | 8.57 | (22.25) | (34.15) | (58.18) | (88.54) |
| b) Income tax relating to items that will not be reclassified to profit and loss | 14.64 | – | – | 14.64 | – |
| 9. Total Comprehensive Income (7+8) | 466.17 | 411.30 | 257.49 | 1,435.55 | 807.29 |
| 10. Total Profit for the period attributable to: | |||||
| – Owners of the Company | 442.88 | 433.52 | 291.64 | 1,478.86 | 895.75 |
| – Non-controlling interests | 0.08 | 0.03 | 0.00 | 0.23 | 0.08 |
| 11. Other Comprehensive income attributable to : | |||||
| – Owners of the Company | 23.21 | (22.25) | (34.15) | (43.54) | (88.54) |
| – Non-controlling interests | – | – | – | – | – |
| 12. Total Comprehensive income attributable to: | |||||
| – Owners of the Company | 466.09 | 411.27 | 257.49 | 1,435.32 | 807.21 |
| – Non-controlling interests | 0.08 | 0.03 | 0.00 | 0.23 | 0.08 |
| 13. Paid up equity | 224.00 | 224.00 | 224.00 | 224.00 | 224.00 |
| 14. Other Equity | – | – | – | 5,608.95 | 4,173.63 |
| 15. Earnings per share (of Rs. 2 each) | |||||
| Basic & Diluted (Not annualised) | 3.95 | 3.87 | 2.60 | 13.20 | 8.00 |
| Name | Relation |
|---|---|
| Simmonds Marshall Limited (a Company) | Holding Company |
| Stud India (a Partnership Firm) | Subsidiary |
| Particulars | Standalone 31-03-26 Audited | Standalone 31-03-25 Audited | Consolidated 31-03-26 Audited | Consolidated 31-03-25 Audited |
|---|---|---|---|---|
| Assets | ||||
| Non-current assets | ||||
| Property, plant and equipment | 3,427.03 | 3,903.53 | 3,489.05 | 3,972.76 |
| Right-of-use assets – Lease | 3,480.70 | 3,126.97 | 3,480.70 | 3,126.97 |
| Capital work-in-progress | 8.06 | 13.11 | 80.77 | 63.12 |
| Intangible assets | 292.87 | 283.24 | 292.87 | 283.24 |
| Intangible assets under development | 15.18 | 24.49 | 15.18 | 24.49 |
| Financial assets | ||||
| – Investment in a subsidiary | 381.41 | 359.09 | – | – |
| – Others investments | 1.00 | 1.00 | 1.00 | 1.00 |
| – Loans | 3.77 | 0.62 | 3.77 | 0.62 |
| – Other financial assets | 102.71 | 149.72 | 139.03 | 186.04 |
| Deferred tax assets (net) | 27.61 | 162.21 | 35.58 | 169.59 |
| Other non-current assets | 71.19 | 16.44 | 71.19 | 16.44 |
| Total non-current assets | 7,811.53 | 8,040.42 | 7,609.14 | 7,844.27 |
| Current assets | ||||
| Inventories | 4,962.15 | 5,639.80 | 5,558.90 | 6,152.32 |
| Financial assets | ||||
| – Trade receivables | 3,189.40 | 2,915.67 | 3,338.92 | 3,050.08 |
| – Cash and cash equivalents | 3.32 | 1.38 | 5.26 | 10.29 |
| – Bank balances other than above | 3.72 | 5.03 | 3.72 | 5.03 |
| – Loans | 8.34 | 5.72 | 8.34 | 5.72 |
| – Other financial assets | 66.39 | 54.90 | 67.90 | 56.51 |
| Current tax assets (net) | 69.91 | 94.27 | 72.68 | 95.68 |
| Other current assets | 188.26 | 194.91 | 203.41 | 206.89 |
| Total current assets | 8,491.49 | 8,911.68 | 9,259.13 | 9,582.52 |
| TOTAL ASSETS | 16,303.02 | 16,952.10 | 16,868.27 | 17,426.79 |
| Particulars | Standalone 31-03-26 Audited | Standalone 31-03-25 Audited | Consolidated 31-03-26 Audited | Consolidated 31-03-25 Audited |
|---|---|---|---|---|
| Equity and liabilities | ||||
| Equity | ||||
| Equity share capital | 224.00 | 224.00 | 224.00 | 224.00 |
| Other equity | 5,608.93 | 4,173.61 | 5,608.95 | 4,173.63 |
| Total equity attributable to Owners | 5,832.93 | 4,397.61 | 5,832.95 | 4,397.63 |
| Non controlling interests | – | – | 10.22 | 9.99 |
| Total Equity | 5,832.93 | 4,397.61 | 5,843.17 | 4,407.62 |
| Liabilities | ||||
| Non-current liabilities | ||||
| Financial liabilities | ||||
| – Borrowings | 1,512.48 | 1,781.56 | 1,512.48 | 1,781.56 |
| – Lease liabilities | 3,920.75 | 3,569.03 | 3,920.75 | 3,569.03 |
| – Other financial liabilities | – | 308.50 | – | 308.50 |
| Provisions | 170.99 | 169.05 | 170.99 | 169.05 |
| Total non-current liabilities | 5,604.22 | 5,828.14 | 5,604.22 | 5,828.14 |
| Current liabilities | ||||
| Financial liabilities | ||||
| – Borrowings | 1,279.65 | 2,910.14 | 1,279.65 | 2,910.14 |
| – Lease liabilities | 3.72 | 37.06 | 3.72 | 37.06 |
| – Trade payables | ||||
| (a) Total outstanding dues of micro & small enterprises | 1,283.73 | 1,530.03 | 1,339.13 | 1,553.31 |
| (b) Total outstanding dues of creditors other than micro and small enterprises | 1,655.38 | 1,612.91 | 2,114.75 | 2,031.12 |
| – Other financial liabilities | 308.19 | 132.11 | 308.19 | 132.11 |
| Other current liabilities | 166.24 | 151.23 | 195.66 | 166.06 |
| Provisions | 168.96 | 352.87 | 169.39 | 361.23 |
| Current tax liabilities) | – | – | 10.39 | – |
| Total current liabilities | 4,865.87 | **6,726 |