Symphony Limited — Quarter and year ended March 31, 2026
| Quarter Ended | Sr. No. | Particulars | Year Ended | |
|---|---|---|---|---|
| 31-Mar-26 | 31-Mar-25 Restated (Refer Note No. 5 & 9) | 31-Dec-25 (Unaudited) | 31-Mar-26 (Audited) | |
| (Refer Note No. 9) | ||||
| 1. Income | ||||
| Revenue from operations | 338 | 488 | 233 | 1,131 |
| Other income | 13 | 11 | 9 | 61 |
| Total Income | 351 | 499 | 242 | 1,192 |
| 2. Expenses | ||||
| a. Cost of materials consumed | 8 | 15 | 5 | 109 |
| b. Purchase of stock-in-trade | 164 | 251 | 114 | 486 |
| c. Changes in inventories of finished goods, work-in-progress and stock-in-trade | 9 | (4) | 2 | (3) |
| d. Employee benefits expense | 33 | 32 | 34 | 136 |
| e. Finance costs | 5 | 3 | 4 | 16 |
| f. Depreciation and amortisation expense | 6 | 5 | 5 | 20 |
| g. Advertisement and sales promotion expense | 19 | 25 | 15 | 88 |
| h. Other expenses | 55 | 62 | 39 | 191 |
| Total Expenses | 299 | 389 | 218 | 1,043 |
| 3. Profit before Exceptional items and Tax (1-2) | 52 | 110 | 24 | 149 |
| 4. Exceptional items (Refer note no. 3) | 209 | – | (3) | 208 |
| 5. Profit/(Loss) before Tax (3-4) | (157) | 110 | 27 | (59) |
| 6. Tax expense | ||||
| a. Current tax | 25 | 25 | 6 | 47 |
| b. Deferred tax | (8) | 6 | 2 | (9) |
| c. Write-downs of deferred tax assets | 44 | – | – | 44 |
| Net tax expense | 61 | 31 | 8 | 82 |
| 7. Net Profit/(Loss) for the period/year (5-6) | (218) | 79 | 19 | (141) |
| 8. Other Comprehensive Income | ||||
| Items that will not to be reclassified to profit or loss : | ||||
| (i) Re-measurement gain/(loss) on defined benefit plans | (1) | (2) | (0) | (1) |
| (ii) Income tax effect on above | 0 | 0 | 0 | 0 |
| Items that will be reclassified to profit or loss : | ||||
| (i) Net fair value gain/(loss) on debt instruments | (2) | (0) | 0 | (3) |
| (ii) Exchange differences on translation of foreign operations | (15) | 2 | 1 | 11 |
| (iii) Income tax effect on above | 1 | 0 | (0) | 1 |
| Total Other Comprehensive Income/(Loss) for the period/year, net of tax | (17) | 0 | 1 | 8 |
| 9. Total Comprehensive Income/(Loss) for the period/year (7+8) | (235) | 79 | 20 | (133) |
| 10. Paid-up Equity Share Capital (Face Value ₹ 2/- per share) (Refer note no. 4) | 14 | 14 | 14 | |
| 11. Reserves excluding Revaluation Reserve | 531 | |||
| 12. Earnings Per Share (of ₹ 2/- each )* | ||||
| Basic & Diluted (₹) | (31.87) | 11.39 | 2.74 | (20.54) |
| Quarter Ended | Sr. No. | Particulars | Year Ended | ||
|---|---|---|---|---|---|
| 31-Mar-26 (Refer Note No. 9) |
31-Mar-25 (Refer Note No. 9) |
31-Dec-25 (Unaudited) |
31-Mar-26 (Audited) |
31-Mar-25 (Audited) |
|
| 348 | 490 | 234 | 1 Segment Revenue | 1,158 | 1,582 |
| 3 | 9 | 8 | a. Air Cooling and Other Appliances | 34 | 41 |
| 351 | 499 | 242 | b. Corporate Funds | ||
| Segment Total | 1,192 | 1,623 | |||
| 54 | 105 | 20 | 2 Segment Results (Profit before Interest and Taxes – PBIT) | 132 | 296 |
| 209 | – | (3) | a. Air Cooling and Other Appliances | 208 | 46 |
| Profit before Exceptional Items, Interest and Taxes | |||||
| Less: Exceptional Items | |||||
| (155) | 105 | 23 | Profit/(Loss) after Exceptional Items and before Interest and Taxes | (76) | 250 |
| 3 | 8 | 8 | b. Corporate Funds | 33 | 40 |
| (152) | 113 | 31 | Segment Total | (43) | 290 |
| 5 | 3 | 4 | Less: Finance Costs | 16 | 10 |
| 61 | 31 | 8 | Less: Taxes | 82 | 67 |
| (218) | 79 | 19 | Total Profit/(Loss) After Tax | (141) | 213 |
| 755 | 889 | 876 | 3 Segment Assets | 755 | 889 |
| 268 | 439 | 454 | a. Air Cooling and Other Appliances | 268 | 439 |
| 6 | 0 | 0 | b. Corporate Funds | 6 | 0 |
| – | 6 | 6 | c. Un-allocable | – | 6 |
| d. Assets classified as held for sale | |||||
| 1,029 | 1,334 | 1,336 | Segment Total | 1,029 | 1,334 |
| 484 | 573 | 541 | 4 Segment Liabilities | 484 | 573 |
| – | – | – | a. Air Cooling and Other Appliances | – | – |
| – | – | – | b. Corporate Funds | – | – |
| c. Un-allocable | |||||
| 484 | 573 | 541 | Segment Total | 484 | 573 |
| 271 | 316 | 455 | 5 Capital Employed (As at period/year end) | 271 | 316 |
| 268 | 439 | 454 | a. Air Cooling and Other Appliances | 268 | 439 |
| 6 | 0 | 0 | b. Corporate Funds | 6 | 0 |
| – | 6 | 6 | c. Un-allocable | – | 6 |
| d. Assets classified as held for sale | |||||
| 545 | 761 | 915 | Segment Total | 545 | 761 |
| Quarter Ended | Sr. No. | Particulars | Year Ended | ||
|---|---|---|---|---|---|
| 31-Mar-26 (Refer Note No. 9) |
31-Mar-25 (Refer Note No. 9) |
31-Dec-25 (Unaudited) |
31-Mar-26 (Audited) |
31-Mar-25 (Audited) |
|
| 181 | 328 | 159 | 1 Segment Revenue | 684 | 1,065 |
| 157 | 160 | 74 | a. India | 447 | 511 |
| 338 | 488 | 233 | b. Rest of the world | ||
| Revenue from operations | 1,131 | 1,576 | |||
| 42 | 97 | 37 | 2 Segment Results (Profit before Interest and Taxes – PBIT) | 154 | 300 |
| – | – | (3) | a. India | (7) | 46 |
| Profit before Exceptional Items, Interest and Taxes | |||||
| Less: Exceptional Items | |||||
| 42 | 97 | 40 | Profit/(Loss) after Exceptional Items and before Interest and Taxes | 161 | 254 |
| 15 | 16 | (9) | b. Rest of the world | 11 | 36 |
| 209 | – | – | Profit before Exceptional Items, Interest and Taxes | 215 | – |
| Less: Exceptional Items | |||||
| (194) | 16 | (9) | Profit/(Loss) after Exceptional Items and before Interest and Taxes | (204) | 36 |
| (152) | 113 | 31 | Segment Total | (43) | 290 |
| 5 | 3 | 4 | Less: Finance Costs | 16 | 10 |
| 61 | 31 | 8 | Less: Taxes | 82 | 67 |
| (218) | 79 | 19 | Total Profit/(Loss) After Tax | (141) | 213 |
| Sr. No. | Particulars | As At 31-03-26 (Audited) | As At 31-03-25 (Audited) |
|---|---|---|---|
| A | ASSETS | ||
| 1 | Non-current assets | ||
| (a) Property, plant and equipment | 109 | 105 | |
| (b) Right-of-use asset | 27 | 12 | |
| (c) Investment Property [Refer note no. 6 (i) & 7] | 6 | 0 | |
| (d) Goodwill | – | 155 | |
| (e) Other intangible assets | 29 | 50 | |
| (g) Financial Assets | |||
| (i) Other investments | 155 | 285 | |
| (ii) Other financial assets | 0 | 1 | |
| (h) Deferred Tax Assets (Net) | 7 | 48 | |
| (i) Other non-current assets | 5 | 3 | |
| Total Non-current assets | 338 | 659 | |
| 2 | Current assets | ||
| (a) Inventories | 312 | 284 | |
| (b) Financial assets | |||
| (i) Other investments | 114 | 155 | |
| (ii) Trade receivables | 151 | 141 | |
| (iii) Cash and cash equivalents | 50 | 35 | |
| (iv) Bank balances other than (iii) above | 3 | 2 | |
| (v) Other financial assets | 2 | 4 | |
| (c) Current tax assets (Net) | 1 | 1 | |
| (d) Other Current Assets | 58 | 47 | |
| Assets classified as held for sale [Refer note no. 6 (i)] | – | 6 | |
| Total Current assets | 691 | 675 | |
| Total Assets | 1,029 | 1,334 | |
| B | EQUITY AND LIABILITIES | ||
| 1 | Equity | ||
| (a) Equity share capital | 14 | 14 | |
| (b) Other equity | 531 | 747 | |
| Total Equity | 545 | 761 | |
| 2 | Non-current liabilities | ||
| (a) Financial liabilities | |||
| (ii) Lease liabilities | 17 | 6 | |
| (b) Provisions | 13 | 11 | |
| (c) Deferred tax liabilities (Net) | – | 12 | |
| Total Non-current liabilities | 30 | 29 | |
| 3 | Current liabilities | ||
| (a) Financial liabilities | |||
| (i) Borrowings | 144 | 128 | |
| (ii) Lease liabilities | 12 | 8 | |
| (iii) Trade payables | |||
| – Due to Micro and Small Enterprises | 6 | 2 | |
| – Due to Others | 123 | 177 | |
| (iv) Other financial liabilities | 26 | 6 | |
| (b) Other current liabilities | 115 | 184 | |
| (c) Provisions | 23 | 33 | |
| (d) Current tax liabilities (Net) | 5 | 6 | |
| Total Current liabilities | 454 | 544 | |
| Total Liabilities | 484 | 573 | |
| Total Equity and Liabilities | 1,029 | 1,334 |
| Quarter Ended | Sr. No. | Particulars | Year Ended |
|---|---|---|---|
| 31-Mar-26 (Refer Note No. 8) | 31-Mar-26 (Audited) | ||
| 31-Mar-25 (Refer Note No. 8) | |||
| 31-Dec-25 (Unaudited) | |||
| 1 | Income | ||
| a. Revenue from operations | 765 | ||
| b. Other income | 58 | ||
| Total Income | 823 | ||
| 2 | Expenses | ||
| a. Purchase of stock-in-trade | 372 | ||
| b. Changes in inventories of stock-in-trade | 30 | ||
| c. Employee benefits expense | 80 | ||
| d. Finance costs | 0 | ||
| e. Depreciation and amortisation expense | 6 | ||
| f. Advertisement and sales promotion expense | 75 | ||
| g. Other expenses | 96 | ||
| Total Expenses | 659 | ||
| 3 | Profit before exceptional items and tax (1-2) | 164 | |
| 4 | Exceptional items (Refer note no. 3) | 291 | |
| 5 | Profit/(Loss) before Tax (3-4) | (127) | |
| 6 | Tax expense | ||
| a. Current tax | 44 | ||
| b. Deferred tax | (5) | ||
| Net tax expense | 39 | ||
| 7 | Net Profit/(Loss) for the period/year (5-6) | (166) | |
| 8 | Other Comprehensive Income | ||
| Items that will not to be reclassified to profit or loss : | |||
| (i |