Simandhar Impex Limited — Quarter and year ended 31st March, 2026
| SR No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 1/1/2026 – 3/31/2026 (Unaudited) | 4/1/2025 – 3/31/2026 (Audited) | ||
| 10/1/2025 – 12/31/2025 (Unaudited) | 4/1/2024 – 3/31/2025 (Audited) | ||
| 1/1/2025 – 3/31/2025 (Unaudited) | |||
| Income | |||
| 1 | Revenue from operations | 154.40 | 154.40 |
| 2 | Other income | 0.00 | 0.00 |
| 3 | Total Income from Operations (net) (1+2) | 154.40 | 154.40 |
| 4 | Expenses | ||
| (a) | Cost of materials consumed | ||
| (b) | Purchases of Stock-in-Trade | 81.99 | 146.11 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 64.13 | 0.00 |
| (d) | Employee benefits expense | 1.50 | 2.25 |
| (e) | Finance cost | 0.00 | 0.01 |
| (f) | Depreciation and amortization expense | 0.00 | 0.00 |
| (g) | Other expenses | 0.46 | 4.70 |
| Total expenses | 148.07 | 153.07 | |
| 5 | Profit/(Loss) from operations before exceptional items and tax (3-4) | 6.33 | 1.33 |
| 6 | Exceptional items | 0.00 | 0.75 |
| 7 | Profit/(Loss) before tax (5 – 6) | 6.33 | 0.58 |
| 8 | Tax expense: | ||
| (a) | Current | 0.15 | 0.00 |
| (b) | Deferred | 0.00 | 0.00 |
| Total Tax | 0.15 | 0.00 | |
| 9 | Net Profit/(Loss) after tax (7-8) | 6.18 | 0.58 |
| 10 | Other Comprehensive Income | ||
| (A) | I) Item that will not be reclassified to Profit & Loss | 0.00 | 0.00 |
| II) Income tax relating to item that will not be reclassified to Profit & Loss | 0.00 | 0.00 | |
| (B) | i) Items that will be reclassified to profit or loss | 0.00 | 0.00 |
| ii) Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 | |
| Total Other Comprehensive Income for the period / Year (Comprising profit and other comprehensive Income for the period) | 0.00 | 0.00 | |
| 11 | Total Comprehensive Income Income (9+10) | 6.18 | 0.58 |
| 12 | Earnings Per Share (not annualised) | ||
| Paid up Equity share Capital (Face Value of Rs. 10/- each ) | 305.69 | 305.69 | |
| 13 | Earnings per share (of Rs.10/- each) (not annualised) | ||
| (a) | Basic | 0.02 | 0.00 |
| (b) | Diluted | 0.02 | 0.00 |
| Particulars | 2026 | 2025 |
|---|---|---|
| ASSETS | ||
| (1) Non-Current Assets | ||
| (i) Property, Plant And Equipment | 0.00 | 0.00 |
| (ii) Intangible Assets | 9.00 | |
| (iii) Capital Work in Progress | ||
| (iv) Intangible assets under development | ||
| Non-Current Financial Assets | ||
| (a) Non-Current Investments | ||
| (b) Trade Receivables, Non-Current | ||
| (c) Loans, Non-Current | 7.08 | 3.98 |
| (d) Other Non-Current Financial Assets | 0.00 | 0.00 |
| Deferred tax assets (net) | 16.08 | 3.98 |
| Total Non Current Assets | ||
| (2) Current Assets | ||
| Inventories | 0.00 | 0.00 |
| Current Financial Assets | ||
| (a) Current investments | 228.97 | 0.00 |
| (b) Trade receivables | 0.00 | 0.00 |
| (c) Cash and cash equivalents | 0.97 | 0.03 |
| (d) Bank Balance other than Cash and cash equivalents | 0.10 | 0.10 |
| (e) Loans, Current | ||
| (f) Other Current Financial Assets | 230.04 | 0.13 |
| Total Current Financial Assets | ||
| Current Tax Assets (net) | 226.37 | 0.00 |
| Other Current Assets | 456.41 | 0.13 |
| Total Current Assets | ||
| Total Assets | 472.49 | 4.11 |
| EQUITY AND LIABILITIES | ||
| (1) Equity | ||
| Equity Share Capital | 305.69 | 1.00 |
| Other Equity | 20.82 | -1.17 |
| Total Equity | 326.52 | -0.17 |
| (2) Liabilities | ||
| Non-Current Liabilities | ||
| Non-Current Financial Liabilities | ||
| (a) Borrowings, non current | ||
| (b) Trade Payables, non current | ||
| (c) Other non current financial liabilities | ||
| Total Non-Current Financial Liabilities | ||
| Provision, non current | ||
| Deferred tax liabilities (net) | ||
| Other non current liabilities | ||
| Total Non-Current Liabilities | ||
| Current Liabilities | ||
| Current Financial Liabilities | ||
| (a) Borrowings, current | 16.17 | 4.13 |
| (b) Trade Payables, current | 129.15 | 0.14 |
| (i) Total Outstanding dues of Micro Enterprises and Small Enterprises | ||
| (ii) Total Outstanding dues of creditors other than MSME | ||
| (c) Other current financial liabilities | 145.32 | 4.27 |
| Total Current Financial Liabilities | ||
| Other Current liabilities | 0.50 | 0.01 |
| Provision, current | 0.15 | 0.00 |
| Current tax liabilities (net) | 0.65 | 0.01 |
| Total Current Liabilities | 145.97 | 4.28 |
| Total Liabilities | 472.49 | 4.11 |
| Total Equity and Liabilities | 472.49 | 4.11 |
| Sr. No. | Particulars | 31-Mar-26 | 31-Mar-25 |
|---|---|---|---|
| A | Cash Flow from Operating Activities : | ||
| Net Profit/(Loss) before tax | 0.58 | -1.17 | |
| Adjustments for:- | |||
| Finance Cost | 0.01 | 0.01 | |
| Depreciation | 0.00 | 0.00 | |
| Profit on Sale of Shares | 0.00 | 0.00 | |
| Interest Income/Dividend Income | 0.00 | 0.00 | |
| Operating Profit before working capital changes | 0.59 | -1.16 | |
| Increase / (Decrease) in Short Term Borrowings | 12.04 | 0.14 | |
| Increase / (Decrease) in Trade Payables | 129.02 | 0.14 | |
| Increase / (Decrease) in Other Current Liabilities | 0.64 | -0.01 | |
| Increase / (Decrease) in Short term Provision | 0.00 | 0.00 | |
| (Increase) / Decrease in Inventories | 0.00 | 0.00 | |
| (Increase) / Decrease in Trade Receivable | -228.97 | 0.00 | |
| (Increase) / Decrease in Other current assets | -226.37 | 0.00 | |
| (Increase) / Decrease in Other Non current assets | -3.10 | 0.88 | |
| (Increase) / Decrease in Short Term Loans & Advances | 0.00 | 0.00 | |
| Operating Profit after working capital changes | -316.16 | -0.01 | |
| Less: Income Tax Paid | -0.15 | ||
| Net Cash from/ (used in) Operating Activities | -316.31 | -0.01 | |
| B | Cash Flow from Investing Activities : | ||
| (Purchase)/ Sale of Fixed Assets from Demerger | -9.00 | 0.00 | |
| Net Cash from/ (used in) Investing Activities | -9.00 | 0.00 | |
| C | Cash Flow from Financing Activities : | ||
| Proceeds from Issue of shares from Demerger | 304.69 | 0.00 | |
| Capital Reserves from Demerger | 21.56 | 0.00 | |
| Finance Cost | -0.01 | -0.01 | |
| Net Cash from/ (used in) Financing Activities | 326.25 | -0.01 | |
| Net Increase/ (Decrease) in Cash & Cash Equivalents (A+B+C) | 0.94 | -0.03 | |
| Cash & Cash Equivalents as at the beginning of the year | 0.03 | 0.06 | |
| Cash & Cash Equivalents as at the end of the year | 0.97 | 0.03 | |
| Components of Cash and Cash Equivalents: | |||
| Cash and Bank Accounts | 0.97 | 0.03 | |
| Cash Credit Accounts | 0.00 | 0.00 |