SAI SILKS (KALAMANDIR) LIMITED — Reporting period: Quarter and year ended 31 March 2026
| Particulars | Mar 31, 2026 (Audited) | Dec 31, 2025 (Unaudited) | Mar 31, 2025 (Audited) | Mar 31, 2026 (Audited) | Dec 31, 2025 (Unaudited) | Mar 31, 2025 (Audited) | Mar 31, 2026 (Audited) | Dec 31, 2025 (Unaudited) | Mar 31, 2025 (Audited) | Mar 31, 2026 (Audited) | Dec 31, 2025 (Unaudited) | Mar 31, 2025 (Audited) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 419.06 | 411.25 | 398.84 | 1,653.67 | 1,462.01 | 1,336.73 | 142.72 | 57.33 | 37.88 | ||||
| INCOME | ||||||||||||
| I Revenue from operations | 423.73 | 415.23 | 404.27 | |||||||||
| II Other income | ||||||||||||
| III Total Income (I+II) | 423.73 | 415.23 | 404.27 | 1,672.52 | 1,486.08 | 1,343.36 | 189.55 | 140.92 | 85.39 | 51.09 | 39.45 | 38.14 |
| EXPENSES | ||||||||||||
| IV (a) Purchases of stock-in-trade | 173.75 | 201.71 | 173.48 | 992.25 | 905.54 | 598.68 | 48.63 | 57.33 | 25.95 | 11.17 | 12.95 | 10.07 |
| (b) Changes in inventories | 61.22 | 58.01 | 59.00 | -34.24 | -54.40 | 28.14 | 50.76 | 37.88 | 10.07 | 11.60 | 13.45 | -0.20 |
| (c) Employee benefit expense | 8.21 | 7.33 | 55.73 | 226.04 | 198.14 | 40.28 | -2.13 | -4.42 | -0.20 | -0.43 | -0.50 | -0.08 |
| (d) Finance costs | 13.87 | 15.80 | 10.41 | 39.00 | 52.71 | 52.70 | 0.00 | 20.87 | 16.08 | 0.00 | 0.00 | 0.00 |
| (e) Depreciation and amortization expense | 53.89 | 45.48 | 141.71 | 209.02 | 201.10 | 404.27 | 13.51 | 13.51 | 38.14 | 32.65 | 13.51 | 38.14 |
| (f) Other expenses | ||||||||||||
| Total expenses (IV) | 379.92 | 364.15 | 364.82 | 1,482.97 | 1,343.36 | 1,334.36 | 140.92 | 85.39 | 38.14 | 32.65 | 38.14 | 38.14 |
| V Profit before exceptional items and tax (I-IV) | 43.81 | 51.09 | 39.45 | 189.55 | 140.92 | 85.39 | 32.65 | 38.14 | 38.14 | 32.65 | 38.14 | 38.14 |
| VI Exceptional Items | ||||||||||||
| VII Profit before tax (V-VI) | 43.81 | 51.09 | 39.45 | 189.55 | 140.92 | 85.39 | 32.65 | 38.14 | 38.14 | 32.65 | 38.14 | 38.14 |
| VIII Tax expense: | ||||||||||||
| (a) Current Tax | 11.17 | 12.95 | 10.07 | |||||||||
| (b) Deferred Tax | 11.60 | 13.45 | -0.20 | |||||||||
| (c) Previous years Tax | -0.43 | -0.50 | -0.08 | |||||||||
| IX Profit (VII-VIII) | 32.65 | 38.14 | 38.14 |
| Particulars | Quarter Ended Dec 31, 2025 (Unaudited) | Year Ended Mar 31, 2025 (Audited) | Year Ended Mar 31, 2026 (Audited) | Year Ended Mar 31, 2025 (Audited) | Year Ended Mar 31, 2026 (Audited) |
|---|---|---|---|---|---|
| Other Comprehensive Income A) | |||||
| a) Remeasurements that will not be reclassified to profit or loss | 0.17 | 0.02 | 3.36 | 0.01 | 0.01 |
| b) Income tax relating to terms that will not be reclassified | -0.04 | -0.01 | -0.85 | -0.00 | 0.00 |
| Other comprehensive income, net of tax (a+b) | 0.13 | 0.01 | 2.52 | 0.01 | 0.01 |
| Total comprehensive income (IX + X) | 38.27 | 13.52 | 143.44 | 85.40 | 29.47 |
| Paid-up Equity Share Capital (Face value of Rs. 2/- each) | 29.47 | 29.47 | 29.47 | 29.47 | 29.47 |
| Other Equity (Excluding Revaluation Reserve) | — | — | 1,231.00 | 1,102.30 | — |
| Earnings per Equity share of Rs. 2 each | |||||
| (a) Basic (Not Annualised for periods other than March 31, 2026) | 2.59 | 0.92 | 9.56 | 5.80 | 5.80 |
| (b) Diluted (Not Annualised for periods other than March 31, 2026) | 2.59 | 0.92 | 9.56 | 5.80 | 5.80 |
| Objects of issue as per Prospectus | Amount Utilised as per Prospectus (₹ in Crores) | Amount Utilised Upto Mar 31, 2026 (₹ in Crores) | Unutilised amount as at Mar 31, 2026 (₹ in Crores) |
|---|---|---|---|
| Towards Capital Expenditure (30 new stores, Totalling to 1,42,500 sft) | 125.08 | 103.81 | 21.27 |
| Towards Capital Expenditure (2 Warehouses) | 25.40 | 20.47 | 4.93 |
| Towards working capital requirements | 280.00 | 282.43 | -2.43 |
| Towards repayment of borrowing | 50.00 | 50.00 | 0.00 |
| Towards General Corporate Purpose (GCP) | 85.69 | 85.69 | 0.00 |
| Total | 566.24 | 526.85 | 39.38 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| ASSETS | ||
| 1 Non-current assets | ||
| (a) Property, Plant and Equipment | 273.12 | 251.31 |
| (b) Capital work-in-progress | 0.65 | 0.18 |
| (c) Other Intangible assets | 0.09 | 1.19 |
| (d) Right-of-use assets | 309.87 | 212.75 |
| (e) Financial assets | ||
| (i) Other financial assets | 33.83 | 33.15 |
| (f) Other non-current assets | 17.63 | 16.98 |
| Total Non-current assets | 635.19 | 515.56 |
| 2 Current assets | ||
| (a) Inventories | 815.93 | 777.82 |
| (b) Financial assets | ||
| (i) Trade receivables | 2.38 | 2.51 |
| (ii) Cash and cash equivalents | 19.38 | 85.30 |
| (iii) Bank balances other than (ii) above | 329.04 | 209.41 |
| (iv) Loans | 26.16 | 25.74 |
| (v) Other financial assets | 1.32 | 4.27 |
| (c) Other current assets | 19.51 | 20.04 |
| Total Current assets | 1,213.72 | 1,125.09 |
| Total Assets | 1,848.90 | 1,640.65 |
| EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| (a) Equity share capital | 29.47 | 29.47 |
| (b) Other equity | 1,231.00 | 1,102.30 |
| Total Equity | 1,260.47 | 1,131.77 |
| 2 Liabilities | ||
| (1) Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 12.96 | 17.64 |
| (ii) Lease liabilities | 323.60 | 221.42 |
| (iii) Other financial liabilities | 1.53 | 1.96 |
| (b) Provisions | 8.66 | 7.73 |
| (c) Deferred tax liabilities (Net) | 7.53 | 8.81 |
| Total Non-current liabilities | 354.28 | 257.56 |
| (2) Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 7.26 | 148.90 |
| (ii) Lease liabilities | 17.40 | 17.06 |
| (iii) Trade payables | ||
| – Due to micro and small enterprises | – | – |
| – Others | 163.73 | 26.58 |
| (iv) Other financial liabilities | 36.87 | 33.50 |
| (b) Other current liabilities | 7.71 | 4.62 |
| (c) Provisions | 1.18 | 0.95 |
| (d) Current tax liabilities (Net) | 0.01 | 19.71 |
| Total Current liabilities | 234.15 | 251.32 |
| Total equity and liabilities | 1,848.90 | 1,640.65 |
| Particulars | Year ended March 31, 2026 | Year ended March 31, 2025 |
|---|---|---|
| A) Cash Flows from Operating Activities | ||
| Net profit before tax and exceptional items | 189.55 | 142.72 |
| Adjustments for : | ||
| – Amortisation of Right to use asset | 29.63 | 25.20 |
| – Unwinding of discount on security deposits (net) | 24.96 | 20.33 |
| – Actuarial gain / loss | 3.36 | 0.01 |
| – Depreciation on property, plant and equipment | 28.27 | 25.37 |
| – Amortisation on intangible assets | 1.09 | 2.13 |
| – Unrealized foreign exchange (gain)/ loss | 0.20 | 0.05 |
| – (Profit)/ Loss on sale of Property, Plant and Equipment | 0.09 | (0.07) |
| – Other Income | (3.60) | (4.78) |
| – Interest expense | 30.85 | 39.96 |
| – Interest income | (14.13) | (18.20) |
| Operating profit before working capital changes | 290.28 | 232.72 |
| Adjustments for working capital changes in: | ||
| – Inventories | (38.10) | (54.60) |
| – Trade Receivables | 0.14 | 0.79 |
| – Other current financial and non financial asset | 3.05 | (3.13) |
| – Trade payables | 137.14 | (32.64) |
| – Other current liabilities | 3.09 | (1.66) |
| – Other financial liabilities | 3.29 | 4.97 |
| – Other financial and non-financial non-current assets | (6.64) | (1.66) |
| – Long-term provisions | 0.93 | 1.81 |
| – Other non-current financial liabilities | (0.43) | (0.63) |
| – Short term provisions | 0.23 | 0.23 |
| Cash generated from operations | 392.98 | 146.20 |
| Income tax paid | (70.46) | (39.42) |
| Cash Flow Before Exceptional items | 322.53 | 106.78 |
| Extra Ordinary Items | – | – |
| Net Cash generated from/(used in) operating activities | 322.53 | 106.78 |
| B) Cash flows from Investing Activities | ||
| Sale/ (Purchase) of Property, Plant and Equipment/CWIP (incl. capital advances) | (50.64) | (52.53) |
| (Increase)/ Decrease in Deposits | (119.63) | 147.96 |
| Interest income | 14.13 | 18.20 |
| Other income | 3.60 | 4.78 |
| Net Cash generated from/(used in) Investing Activities | (152.54) | 118.41 |
| C) Cash flows from Financing Activities | ||
| Proceeds from issue of Share Capital/ Share Application Money | – | (1.84) |
| Proceeds/ (repayment) from or of Long-term borrowings | (4.67) | (4.98) |
| Increase/ (Decrease) in Short-term borrowings | (141.64) | (86.23) |
| Increase/ (Decrease) in Payable to IPO Exp / Selling Share Holders | (0.00) | (0.61) |
| Dividends Paid | (14.71) | (14.73) |
| Principal payment of lease liability | (43.90) | (35.77) |
| Interest paid and effect of foreign exchange | (30.98) | (40.00) |
| Net Cash Flow from/(used in) Financing Activities | (235.91) | (184.16) |
| Net change in cash and cash equivalents (A + B + C) | (65.92) | 41.03 |
| Cash and Cash equivalents at the beginning of the year | 85.30 | 44.27 |
| Cash and Cash equivalents at the end of the year | 19.38 | 85.30 |