Standalone Financial Performance (Rs. in Lakhs)

Quarter Ended September 30, 2026:

  • Total Income: ₹4,353.22
  • Revenue from Operations: ₹4,112.10
  • Other Income: ₹241.12
  • Total Expenses: ₹4,406.43
  • Loss Before Tax: ₹(53.21)
  • Tax Credit: ₹(20.50)
  • Net Loss: ₹(32.71)
  • Other Comprehensive Income: ₹3.49
  • Total Comprehensive Loss: ₹(29.22)
  • Basic & Diluted EPS: ₹(0.33)

Half Year Ended September 30, 2026:

  • Total Income: ₹7,169.64
  • Revenue from Operations: ₹6,525.28
  • Other Income: ₹644.36
  • Total Expenses: ₹7,081.26
  • Profit Before Tax: ₹88.38
  • Tax Expense: ₹13.92
  • Net Profit: ₹74.46
  • Other Comprehensive Income: ₹6.86
  • Total Comprehensive Income: ₹81.32
  • Basic & Diluted EPS: ₹0.75

Comparative Performance:

  • Q2 FY26 Net Loss: ₹(38.60) lakhs
  • H1 FY26 Net Profit: Not clearly stated in data
  • FY26 Annual Net Profit: ₹1,321.99 lakhs

Consolidated Financial Performance (Rs. in Lakhs)

Quarter Ended September 30, 2026:

  • Total Income: ₹6,941.31
  • Revenue from Operations: ₹6,527.49
  • Other Income: ₹413.82
  • Total Expenses: ₹6,197.01
  • Profit Before Tax: ₹744.30
  • Tax Expense: ₹183.64
  • Net Profit: ₹404.85
  • Other Comprehensive Income: ₹8.23
  • Total Comprehensive Income: ₹568.89
  • Basic & Diluted EPS: ₹5.62

Half Year Ended September 30, 2026:

  • Total Income: ₹15,225.02
  • Revenue from Operations: ₹14,564.67
  • Other Income: ₹660.35
  • Total Expenses: ₹13,933.74
  • Profit Before Tax: ₹1,291.28
  • Tax Expense: ₹325.77
  • Net Profit: ₹965.51
  • Other Comprehensive Income: ₹17.01
  • Total Comprehensive Income: ₹982.52
  • Basic & Diluted EPS: ₹9.68

Balance Sheet Highlights (Standalone)

As at September 30, 2026:

  • Total Assets: ₹24,543.13 lakhs
  • Non-current Assets: ₹10,516.86 lakhs
  • Current Assets: ₹14,026.27 lakhs
  • Inventories: ₹2,489.91 lakhs (increased from ₹641.90 lakhs as at March 31, 2026)
  • Investments: ₹7,568.94 lakhs (current) + ₹6,752.39 lakhs (non-current)
  • Trade Receivables: ₹2,892.07 lakhs
  • Total Equity: ₹21,228.62 lakhs
  • Paid-up Equity Share Capital: ₹199.50 lakhs (face value ₹2 each)
  • Other Equity: ₹21,029.12 lakhs

Cash Flow Statements

Standalone Half Year Ended September 30, 2026:

  • Net Cash Used in Operating Activities: ₹(1,393.58) lakhs
  • Net Cash from Investing Activities: ₹1,564.92 lakhs
  • Net Cash Used in Financing Activities: ₹(173.27) lakhs
  • Net Decrease in Cash: ₹(1.93) lakhs

Consolidated Half Year Ended September 30, 2026:

  • Net Cash Used in Operating Activities: ₹(1,483.91) lakhs
  • Net Cash from Investing Activities: ₹1,573.17 lakhs
  • Net Cash Used in Financing Activities: ₹(15.43) lakhs
  • Net Increase in Cash: ₹73.83 lakhs

Auditor Review

The financial results were reviewed by M S K A & Associates LLP (ICAI Firm Registration No. 105047W/W101187). The auditor's report dated October 28, 2026, expressed an unmodified conclusion, stating that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.

Segment Information

The Company operates in one primary segment: Networking/IT Products.

Subsidiary Information

The consolidated results include Smartlink Holdings Limited (Holding Company) and Digisol Systems Limited (100% wholly owned subsidiary).

Availability of Results

The results are available on BSE Limited website (www.bseindia.com), National Stock Exchange of India Limited website (www.nseindia.com), and the Company's website (https://www.smartlinkholdings.com/investor-relations/).