Financial Performance Overview
Consolidated Results
- Revenue from operations grew 33.6% to ₹1,100 crore (₹1,07,044.78 lakhs) from previous year
- Net profit increased 18-20% YoY to ₹184 crore (₹18,428.60 lakhs) from ₹156.52 crore
- Basic and diluted EPS stood at ₹21.29 compared to ₹18.08 previous year
- Profit before tax reached ₹252.88 crore (₹25,288.00 lakhs)
Segment Performance
- Crane hiring and ancillary services: Revenue ₹693.20 crore (35% growth)
- EPC services: Revenue ₹422.18 crore (41% growth)
- Wind EPC segment contributed ₹332.57 crore with segment result of ₹47.19 crore
Capital Structure and Corporate Actions
Dividend Declaration
- Board recommended final dividend of ₹2 per equity share (face value ₹1) for FY26
- Record date for dividend: August 14, 2026
- Previous year final dividend: ₹6 per share (face value ₹2) before stock split
Stock Split Implementation
- Effective from Record Date of September 27, 2024
- 1 equity share of face value ₹2 each sub-divided into 2 equity shares of face value ₹1 each
- Total outstanding shares increased to 8,65,76,000 shares from 4,32,88,000 shares
Strategic Developments and Expansion
International Expansion
- Incorporated Sanghvi Movers Middle East Limited in Saudi Arabia with investment of ₹250.00 lakh
- Established Sanghvi Movers Botswana Proprietary Limited with investment of ₹1.05 lakh
- Step-down subsidiary Sanghvi Movers Middle East Qatar Limited incorporated February 4, 2026
- Over 30 cranes deployed in Saudi Arabia market
Business Restructuring
- Carve-out of renewables business under Sanggreen Future Renewables Private Limited
- Slump sale effective October 1, 2024 with consideration of ₹43.06 crore at book value
- Implementation of Elevate 2030 strategic growth roadmap
- Professionalization of leadership with new CEO and CFO appointments
Financial Position and Borrowings
Capital Structure
- Total equity: ₹1,310.35 crore (₹1,31,035.39 lakhs)
- Net debt: ₹637.03 crore (₹63,703.47 lakhs)
- Gearing ratio: 32.71% (Previous year: 27.41%)
- Debt-to-Equity Ratio: 0.47
Borrowings Structure
- Total borrowings: ₹673.56 crore (₹67,355.52 lakhs)
- Secured term loans: ₹585.92 crore from major lenders including ICICI Bank, HDFC Bank, IDFC First Bank, and Saraswat Co-Operative Bank
- Interest rates ranging from 7.75% to 9.25%
- Assets hypothecated as security totaling ₹1,520.68 crore
Auditor's Report and Key Audit Matters
Audit Opinion
M S K A & Associates LLP provided an unqualified opinion on the financial statements with the following key audit matters:
Key Audit Matter 1: Expected Credit Loss on Trade Receivables
- Trade receivables balance: ₹178.04 crore gross with ₹14.32 crore provision for ECL
- Required significant management judgment in estimating ECL using historical data
Key Audit Matter 2: Revenue Recognition for EPC Contracts
- Revenue recognized from EPC contracts: ₹44.68 crore using percentage-of-completion method
- Complex judgments required in estimating total contract revenue and costs
Qualification Regarding Audit Trail
- Inability to comment on audit trail at database level due to inadequate coverage in SOC report
- For payroll software managed by third-party provider, unable to verify audit trail feature operation
- No instances of audit trail tampering found
Exceptional Items and Provisions
PPE Write-off
- During Q3 FY26, trailer and crane cabin sustained significant damage during mobilization
- Net WDV written off: ₹4.37 crore with reversal of input tax credit ₹0.59 crore
- Total exceptional charge: ₹4.37 crore
- Insurance claim lodged but not recognized pending assessment
Labour Code Impact
- Statutory impact of new Labour Codes notified on November 21, 2025
- Incremental gratuity provision: ₹2.79 crore
- Provision for long-term compensated absences: ₹0.72 crore
- Total exceptional charge: ₹3.51 crore
AGM and Corporate Governance
Meeting Details
- Thirty-seventh Annual General Meeting on August 24, 2026 at 10:30 AM IST
- Virtual mode through Video Conferencing/Other Audio Visual Means
- Remote e-voting facility through CDSL from August 21-23, 2026
Proposed Resolutions
Ordinary Business:
1. Adoption of Audited Financial Statements for FY 2025-26
2. Declaration of Final Dividend of ₹2 per equity share
3. Appointment of M/s MSKA & Associates LLP as Statutory Auditors for second term
4. Re-appointment of Mr. Rishi C. Sanghvi as Director
Special Business:
5. Alteration of Articles of Association regarding equity share face value
6. Ratification of remuneration paid to Managing Director Mr. Rishi C. Sanghvi (₹6.46 crore)
Compliance and Regulatory Status
- CSR expenditure: ₹3.72 crore against requirement of ₹3.72 crore
- Shareholding pattern: 47.24% promoters, 43.72% public, with 99.83% shares in dematerialized form
- Compliance with SEBI LODR Regulations and Companies Act, 2013
- No material complaints or non-compliances reported
- Vigil Mechanism and Whistle Blower Policy in place
Contingent Liabilities
- Claims by vendors/customers: ₹1.31 crore
- Income tax matters: ₹0.25 crore
- GST matters: ₹5.53 crore
- Sales tax/VAT matters under dispute with favorable judgments received for previous years