Key Financial Results - Standalone

Quarter Ended 30th September, 2026:

  • Revenue from operations: ₹280.86 lakh
  • Other income: ₹77.91 lakh
  • Total income: ₹358.77 lakh
  • Total expenses: ₹418.33 lakh
  • Loss before tax: ₹(59.56) lakh
  • Tax benefit: ₹(16.64) lakh (deferred tax)
  • Loss for the period: ₹(42.92) lakh
  • Basic & diluted EPS: ₹(1.43)

Half Year Ended 30th September, 2026:

  • Revenue from operations: ₹301.71 lakh
  • Other income: ₹154.04 lakh
  • Total income: ₹455.75 lakh
  • Total expenses: ₹542.18 lakh
  • Loss before tax: ₹(86.43) lakh
  • Tax benefit: ₹(25.22) lakh (deferred tax)
  • Loss for the period: ₹(61.21) lakh
  • Basic & diluted EPS: ₹(2.05)

Key Financial Results - Consolidated

Quarter Ended 30th September, 2026:

  • Revenue from operations: ₹280.86 lakh
  • Other income: ₹70.43 lakh
  • Total income: ₹351.29 lakh
  • Total expenses: ₹421.48 lakh
  • Loss before tax: ₹(72.13) lakh
  • Loss for the period: ₹(54.77) lakh
  • Loss attributable to owners: ₹(51.69) lakh
  • Basic & diluted EPS: ₹(1.73)

Half Year Ended 30th September, 2026:

  • Revenue from operations: ₹301.71 lakh
  • Other income: ₹158.38 lakh
  • Total income: ₹460.09 lakh
  • Total expenses: ₹545.70 lakh
  • Loss before tax: ₹(89.38) lakh
  • Loss for the period: ₹(63.44) lakh
  • Loss attributable to owners: ₹(66.26) lakh
  • Basic & diluted EPS: ₹(2.22)

Emphasis of Matter - Critical Audit Finding

The statutory auditors, Khandelwal & Mehta LLP, included an emphasis of matter regarding:

Standalone: Investments in Simplex Papers Limited (an associate company) have been fully eroded as at 30th September, 2026. Management believes no impairment is necessary as they are actively exploring business opportunities for the associate.

Consolidated: Simplex Papers Limited has accumulated losses and its net worth has been fully eroded, indicating uncertainty about the associate's ability to continue as a going concern. Additionally, Simplex Mills Company Limited has loans and advances recoverable from Simplex Papers Limited that are not impaired as management is exploring business opportunities.

Entity Composition

The consolidated financial results include:

  • Simplex Realty Limited (Holding Company)
  • Simplex Mills Company Limited (Associate Company)
  • Simplex Papers Limited (Associate Company)
  • Simplex Modern Homes Private Limited (Subsidiary Company)
  • Simplex Dream Homes LLP (Wholly Owned Subsidiary Company)

Financial Position Highlights

Standalone as at 30th September, 2026:

  • Total assets: ₹12,102.49 lakh
  • Inventories: ₹3,177.16 lakh
  • Investments: ₹2,939.19 lakh (₹1,959.94 lakh non-current + ₹979.25 lakh current)
  • Cash and cash equivalents: ₹22.83 lakh
  • Total equity: ₹11,664.22 lakh

Consolidated as at 30th September, 2026:

  • Total assets: ₹12,273.80 lakh
  • Inventories: ₹4,230.18 lakh
  • Investments: ₹2,220.50 lakh (₹1,023.48 lakh non-current + ₹1,197.02 lakh current)
  • Cash and cash equivalents: ₹33.52 lakh
  • Total equity: ₹11,620.27 lakh

Cash Flow Analysis

Standalone H1 FY27:

  • Net cash from operating activities: ₹92.64 lakh
  • Net cash from investing activities: ₹150.78 lakh
  • Net decrease in cash: ₹(58.14) lakh

Consolidated H1 FY27:

  • Net cash used in operating activities: ₹(123.23) lakh
  • Net cash from investing activities: ₹60.57 lakh
  • Net decrease in cash: ₹(62.66) lakh

Additional Information

The Board meeting commenced at 12:45 p.m. and concluded at 1:50 p.m. on 4th November, 2026. The financial results are available on the company's website at www.simplex-group.com.