Sindhu Trade Links Q1 FY27 Net Profit ₹626 Lakh

Standalone Financial Performance (Rs. in lakhs)

Income Statement Highlights:

Revenue from operations: ₹11,392.95 (Q1 FY27) vs ₹12,063.24 (Q1 FY26) - decrease of 5.6% YoY
Other income: ₹70.55 (Q1 FY27) vs ₹210.00 (Q1 FY26) - decrease of 66.4% YoY
Total income: ₹11,463.50 (Q1 FY27) vs ₹12,273.24 (Q1 FY26) - decrease of 6.6% YoY
Profit before tax: ₹854.48 (Q1 FY27) vs ₹814.45 (Q1 FY26) - increase of 4.9% YoY
Net profit after tax: ₹625.99 (Q1 FY27) vs ₹427.61 (Q1 FY26) - increase of 46.4% YoY
Earnings per share (Basic): ₹0.04 (Q1 FY27) vs ₹0.03 (Q1 FY26)
Earnings per share (Diluted): ₹0.04 (Q1 FY27) vs ₹0.03 (Q1 FY26)

Expense Breakdown:

Purchases of stock in trade: ₹1,027.51
Cost of materials and services consumed: ₹7,249.01
Changes in inventories: (₹13.67)
Employee benefits expenses: ₹666.06
Finance cost: ₹1,060.22
Depreciation and amortization: ₹212.47
Other expenses: ₹407.42
Total expenses: ₹10,609.02

Tax Expense:

Current tax: ₹240.81
Deferred tax: (₹1.40)
Income tax for earlier years: (₹10.92)
Total tax expense: ₹228.49

Comprehensive Income:

Other comprehensive income/(loss): ₹0.00
Total comprehensive income: ₹625.99

Consolidated Financial Performance (Rs. in lakhs)

Income Statement Highlights:

Revenue from operations: ₹12,921.32 (Q1 FY27) vs ₹16,534.05 (Q1 FY26) - decrease of 21.8% YoY
Other income: ₹477.36 (Q1 FY27) vs ₹909.02 (Q1 FY26) - decrease of 47.5% YoY
Total income: ₹13,398.68 (Q1 FY27) vs ₹17,443.07 (Q1 FY26) - decrease of 23.2% YoY
Profit/(loss) before share of associates: ₹671.47 (Q1 FY27) vs ₹936.09 (Q1 FY26) - decrease of 28.3% YoY
Share of net profit of associates and joint venture: ₹3,727.01 (Q1 FY27) vs ₹1,337.24 (Q1 FY26) - increase of 178.6% YoY
Profit before tax: ₹4,398.48 (Q1 FY27) vs ₹2,273.33 (Q1 FY26) - increase of 93.5% YoY
Net profit after tax: ₹3,873.97 (Q1 FY27) vs ₹1,879.34 (Q1 FY26) - increase of 106.1% YoY
Earnings per share (Basic): ₹0.17 (Q1 FY27) vs ₹0.08 (Q1 FY26)
Earnings per share (Diluted): ₹0.17 (Q1 FY27) vs ₹0.08 (Q1 FY26)

Comprehensive Income (Consolidated):

Other comprehensive loss: (₹6,072.87) mainly comprising losses from translating financial statements of foreign operations
Total comprehensive loss: (₹2,198.90)

Net Profit Attribution:

Owners of the Company: ₹2,617.56
Non-Controlling Interest: ₹1,256.41

Segment Performance (Standalone)

Segment Revenue (Q1 FY27):

Finance Operations: ₹160.03
Oil, Lubricants & Spares: ₹1,101.14
Transportations, Logistics & Construction: ₹10,131.78
Oil Drilling Operations: ₹0.00
Other Income: ₹70.55

Segment Results (Q1 FY27):

Finance Operations: (₹95.65) loss
Oil, Lubricants & Spares: ₹73.50 profit
Transportations, Logistics & Construction: ₹1,866.30 profit
Oil Drilling Operations: ₹0.00

Segment Performance (Consolidated)

Segment Revenue (Q1 FY27):

Finance Operations: ₹151.78
Trading of Oil, Lubricants and Spares: ₹1,128.71
Transportations, Logistics, Mining & Construction: ₹10,122.60
Generation and Supply of Electricity: ₹1,518.23
Oil Drilling Operations: ₹0.00
Overseas Coal Mining & Trading: ₹0.00
Other Income: ₹477.36

Segment Results (Q1 FY27):

Finance Operations: (₹106.56) loss
Trading of Oil, Lubricants and Spares: ₹67.16 profit
Transportations, Logistics, Mining & Construction: ₹1,866.30 profit
Generation and Supply of Electricity: ₹123.63 profit
Oil Drilling Operations: ₹0.00
Overseas Coal Mining & Trading: ₹3,150.02 profit

Balance Sheet Highlights (Standalone as at June 30, 2026)

Assets (₹ in lakhs):

Total assets: ₹1,56,976.46
Non-current assets: ₹1,06,043.51 (including Property, plant and equipment: ₹2,951.88, Investments: ₹89,064.92, Loans: ₹12,322.91)
Current assets: ₹50,932.95 (including Inventories: ₹630.22, Trade receivables: ₹26,171.24, Cash and cash equivalents: ₹13,713.00)

Equity and Liabilities (₹ in lakhs):

Total equity: ₹95,230.01 (Equity share capital: ₹15,419.29, Other equity: ₹79,810.72)
Non-current liabilities: ₹50,503.69 (Borrowings: ₹46,490.66)
Current liabilities: ₹11,242.76 (Borrowings: ₹3,455.38)

Balance Sheet Highlights (Consolidated as at June 30, 2026)

Assets (₹ in lakhs):

Total assets: ₹2,94,416.84
Non-current assets: ₹2,08,321.19 (including Property, plant and equipment: ₹4,446.71, Investments: ₹1,97,676.00)
Current assets: ₹86,095.65 (including Inventories: ₹1,177.91, Trade receivables: ₹30,220.21, Cash and cash equivalents: ₹14,406.78)

Equity and Liabilities (₹ in lakhs):

Total equity: ₹2,23,662.28 (Equity share capital: ₹15,419.29, Other equity: ₹1,83,276.85, Non-controlling interest: ₹24,966.14)
Non-current liabilities: ₹54,580.44 (Borrowings: ₹50,399.90)
Current liabilities: ₹16,174.12 (Borrowings: ₹5,044.61)

Subsidiaries and Associates

The consolidated results include:

Subsidiaries (Direct):

M/s Indus Automotives Private Limited
M/s Sudha Bio Power Private Limited
M/s Param Mitra Resources Pte. Limited (Foreign subsidiary)

Associates (Direct):

M/s Indus Best Mega Food Park Private Limited
M/s Tandem Commercial Private Limited
M/s Ansh Petro Private Limited

Auditor Review and Qualifications

Standalone Results:

Reviewed by NGC & Associates LLP (FRN: 033401N/N500351)
Partner: Parduman Biji (M. No. 095023)
Review conducted under Standard on Review Engagements (SRE) 2410
No material misstatements identified

Consolidated Results:

Reviewed by NGC & Associates LLP
Modified conclusion due to unreviewed financials of foreign subsidiary (Param Mitra Resources Pte. Limited) and associates
Foreign subsidiary contributed revenues of ₹Nil, profit before tax of ₹3,213.01 lakh, and assets of ₹2,11,365.20 lakh
Associates contributed loss before tax of ₹2.66 lakh
These financial results are material to the group

Approval and Compliance

Financial results reviewed by Audit Committee and approved by Board of Directors on August 13, 2026
Prepared in accordance with Indian Accounting Standard (Ind AS) 34 under Section 133 of Companies Act, 2013
Segment reporting as per Ind AS 108 "Operating Segments"
Previous quarter figures regrouped and reclassified where necessary