SUGS LLOYD LIMITED — Half year and year ended March 31, 2026
| Sr. No | Particulars | For the period ending Half Year Ended | For the Year Ended |
|---|---|---|---|
| 31st March 2026 Audited | 30th September 2025 Unaudited | ||
| I | Revenue from Operations | 17,769.49 | 12,303.06 |
| II | Other Income | 188.23 | 111.56 |
| III | Total Income (I + II) | 17,957.72 | 12,414.62 |
| IV (a) | Expenses – Cost of materials consumed | 11,351.98 | 7,004.11 |
| IV (b) | Purchases of stock-in-trade | (209.83) | 6.21 |
| IV (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1,488.32 | 1,237.57 |
| IV (d) | Employee benefit expense | 354.56 | 390.42 |
| IV (e) | Finance Costs | 22.72 | 18.97 |
| IV (f) | Depreciation and amortisation expense | 2,671.80 | 2,167.60 |
| IV (g) | Other Expenses | ||
| Total Expenses | 15,679.55 | 10,824.88 | |
| V | Profit/(loss) before exceptional and extraordinary items and tax (III-IV) | 2,278.18 | 1,589.74 |
| VI | Exceptional items | – | – |
| VII | Profit before extraordinary items and tax (V – VI) | 2,278.18 | 1,589.74 |
| VIII | Extraordinary items | – | – |
| IX | Profit before tax (VII- VIII) | 2,278.18 | 1,589.74 |
| X | Tax Expense | – | – |
| X (a) | Current Tax | 592.42 | 405.94 |
| X (b) | Deferred Tax (Asset) / Liabilities | (1.91) | 1.95 |
| X (c) | Current Tax Expense Relating to Prior years | 0.08 | – |
| XI | Profit /(Loss) for the period from continuing operations (IX-X) | 1,687.59 | 1,181.85 |
| XII | Profit/(loss) from discontinued operations before tax | – | – |
| XIII | Tax expenses of discontinued operations | – | – |
| XIV | Profit/(loss) from Discontinued operations (after tax) (XII-XIII) | – | – |
| XV (a) | Paid-up equity share capital | 2,321.40 | 2,321.40 |
| XV (b) | Face value of equity share capital (Per Share) | 10.00 | 10.00 |
| XVI (a) | Basic earnings (loss) per share from continuing and discontinued operations | 8.35 | 6.86 |
| XVI (b) | Diluted earnings (loss) per share continuing and discontinued operations | 8.35 | 6.86 |
| Description | Amount 1 | Amount 2 |
|---|---|---|
| Foreign Currency monetary item translation difference asset account | – | – |
| Long-term loans and advances | – | – |
| Other non-current assets | 5,028.28 | 2,628.68 |
| 2 Current assets | ||
| Current investments | – | – |
| Inventories | 1,010.99 | 807.37 |
| Trade receivables | 15,925.49 | 7,055.50 |
| Cash and cash equivalents | 56.93 | 66.77 |
| Bank Balance other than cash and cash equivalents | – | – |
| Short-term loans and advances | 493.65 | 160.38 |
| Other current assets | 4,276.37 | 1,866.63 |
| Total | 26,962.78 | 12,713.89 |
| Particulars | Year ended March 31, 2026 | Year ended March 31, 2025 |
|---|---|---|
| Audited | Audited | |
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit as per P & L A/c. before Income Tax | 3,867.92 | 2,266.53 |
| Add : Adjustment For | ||
| – Depreciation and Amortisation Expense | 41.69 | 35.97 |
| – Effect of Exchange Rate Change | – | – |
| – Loss / (Gain) on Sale / Discard of Assets (Net) | – | – |
| – Bad debt, provision for doubtful debts | – | – |
| – Net Loss / (Gain) on Sale of Investments | – | – |
| – Non Cash Expenses | – | (59.91) |
| – Dividend Income | – | – |
| – Interest Income | – | – |
| – Finance Costs | (290.00) | (103.70) |
| Operating Profit before working Capital Changes | 744.98 | 441.44 |
| Movements in Working Capital : | ||
| Add : Adjustment For | ||
| (Increase) / Decrease in Inventories | (203.62) | (807.37) |
| (Increase) / Decrease in Trade Receivables | (8,869.99) | (4,601.05) |
| (Increase) / Decrease in Loans and Advances | (333.27) | (82.18) |
| (Increase) / Decrease in Other Assets | (2,409.74) | (1,858.56) |
| (Increase) / Decrease in Other Non Current Assets | (75.78) | 20.00 |
| Increase / (Decrease) in Trade Payables | 4,365.60 | 715.27 |
| Increase / (Decrease) in Other Liabilities | 66.57 | 111.72 |
| Increase / (Decrease) in Long term Liabilities | 248.13 | 108.62 |
| Increase / (Decrease) in Other Provisions | 25.77 | 7.47 |
| C. CASH GENERATED FROM OPERATIONS | (2,821.74) | (3,805.75) |
| Deduct: Taxes paid (Net) | (916.93) | (643.32) |
| Net Cash Flow From Operating Activities | (3,738.67) | (4,449.06) |
| B. CASH FLOW FROM INVESTMENT ACTIVITIES | ||
| Add : Adjustment For | ||
| (Purchase) / Sale of Property, Plant and Equipment | (57.11) | (40.52) |
| (Purchase) / Sale of Intangible Assets | – | – |
| Proceed for Capital Work-in-progress | – | – |
| (Purchase) / Sale of Investment Property | – | – |
| (Purchase) / Sale of Equity Instruments | – | – |
| Purchase of Mutual Funds | – | 60.21 |
| Proceeds from Sale / Redemption of Mutual Funds | – | – |
| Description | Amount 1 | Amount 2 |
|---|---|---|
| Purchase of Preference Shares | – | – |
| Proceeds from Sale/Redemption of Preference Shares | – | – |
| Purchase of Government or trust securities | – | – |
| Proceeds from Sale/Redemption of Government or trust securities | – | – |
| Purchase of debentures or bonds | – | – |
| Proceeds from Sale/Redemption of debentures or bonds | – | – |
| Purchase of Other Investments | – | – |
| Sale / Redemption of Other Investments | (27.12) | (15.85) |
| Loans and Advances given | – | – |
| Proceeds from Loans and Advances | – | – |
| Bank balances not considered as cash and cash equivalents | – | – |
| Investment in Term Deposit | – | – |
| Maturity of Term Deposits | (2,323.83) | (957.77) |
| Interest received | ||
| Dividend received | 290.00 | 103.70 |
| Net Cash Flow From Investment Activities | (2,118.06) | (850.23) |
| Description | Amount 1 | Amount 2 |
|---|---|---|
| Proceeds from Issue of Share Capital | 7,180.78 | – |
| Buyback of Shares | – | – |
| Proceeds from Long Term Borrowings | 20.92 | – |
| Repayment of Long Term Borrowings | – | – |
| Proceeds from Short Term Borrowings | – | – |
| Repayment of Short Term Borrowings | (609.83) | 5,625.58 |
| Minority Interest Movement | – | – |
| Dividends Paid (including Dividend Distribution Tax) | – | – |
| Interest paid | – | – |
| Net Cash Flow From Financing Activities | (744.98) | (441.44) |
| Total Net Cash Flow | Amount 1 | Amount 2 |
|---|---|---|
| 5,846.89 | 5,184.14 |
| Description | Amount 1 | Amount 2 |
|---|---|---|
| NET CHANGE IN CASH AND CASH EQUIVALENTS [A+B+C] | (9.84) | (115.16) |
| Opening Cash & Cash Equivalents | 66.77 | 181.93 |
| Closing Cash and Cash Equivalents | 56.93 | 66.77 |
| Sr. No | Particulars | For the period ending | For the Year Ended |
|---|---|---|---|
| 31st March 2026 (Audited) | 30th September 2025 (Unaudited) | ||
| I | Revenue from Operations | 17,769.49 | 12,303.06 |
| II | Other Income | 188.23 | 111.56 |
| III | Total Income (I + II) | 17,957.72 | 12,414.62 |
| IV (a) | Expenses – Cost of materials consumed | – | – |
| IV (b) | Purchases of stock-in-trade | – | – |
| IV (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (209.83) | 6.21 |
| IV (d) | Employee benefit expense | 1,488.32 | 1,237.57 |
| IV (e) | Finance Costs | 354.56 | 390.42 |
| IV (f) | Depreciation and amortisation expense | 22.72 | 18.97 |
| IV (g) | Other Expenses | 2,671.80 | 2,167.60 |
| Total Expenses | 15,679.55 | 10,824.88 | |
| V | Profit/(loss) before exceptional and extraordinary items and tax (III-IV) | 2,278.18 | 1,589.74 |
| VI | Exceptional items | – | – |
| VII | Profit before extraordinary items and tax (V – VI) | 2,278.18 | 1,589.74 |
| VIII | Extraordinary items | – | – |
| IX | Profit before tax (VII- VIII) | 2,278.18 | 1,589.74 |
| X | Tax Expense | – | – |
| X (a) | Current Tax | 592.42 | 405.94 |
| X (b) | Deferred Tax (Asset)/Liabilities | (1.91) | 1.95 |
| X (c) | Current Tax Expense Relating to Prior years | 0.08 | – |
| XI | Profit (Loss) for the period from continuing operations (IX-X) | 1,687.59 | 1,181.85 |
| XII | Profit/(loss) from discontinued operations before tax | – | – |
| XIII | Tax expenses of discontinued operations | – | – |
| XIV | Profit/(loss) from Discontinued operations (after tax) (XII-XIII) | – | – |
| XV | Share of Profit (Loss) of Associates | – | – |
| XVI | Profit (Loss) of Minority Interest | 11.21 | 1.50 |
| XVII | Net Profit (Loss) for the period (XI+XIV+XV+XVI) | 1,698.81 | 1,183.35 |
| XVIII (a) | Paid-up equity share capital | 2,321.40 | 2,321.40 |
| XIX | Face value of equity share capital (Per Share) | 10.00 | 10.00 |
| XX (a) | Basic earnings (loss) per share from continuing and discontinued operations | 8.40 | 6.86 |
| XX (b) | Diluted earnings (loss) per share continuing and discontinued operations | 8.40 | 6.86 |
| Particulars | Year ended March 31, 2026 | Year ended March 31, 2025 |
|---|---|---|
| Audited | Audited | |
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit as per P & L A/c. before Income Tax | 3,867.92 | 2,266.53 |
| Add: Adjustment For | ||
| Depreciation and Amortisation Expense | 41.69 | 35 |