Key Decisions and Approvals

The Board of Directors meeting, which commenced at 7:00 PM and concluded at 8:30 PM, considered and approved the following items:

1. The unaudited standalone and consolidated financial results of the Company for the quarter ended June 30, 2026, along with the Limited Review Report from the statutory auditors, P.C. Bindal & Co.

2. A proposal to raise funds through a public issue of secured, rated, listed, redeemable, non-convertible debentures (NCDs).

Fundraising - NCD Issue Details

  • Instrument: Secured, rated, listed, redeemable, non-convertible debentures (NCDs).
  • Face Value: ₹1,000 each.
  • Base Issue Size: Up to ₹7,500 lakhs (₹75 crore).
  • Green Shoe Option: An option to retain oversubscription, aggregating up to 15,00,000 NCDs.
  • Total Issue Size (Incl. Green Shoe): Up to ₹15,000 lakhs (₹150 crore).
  • Committee: Further details required under Regulation 30 will be provided once decided by the Non-convertible Debenture Committee.

Trading Window Closure

In accordance with SEBI (Prohibition of Insider Trading) Regulations, 2015, the trading window for dealing in the company's equity shares was closed for all designated persons and their immediate relatives. The window will be opened after 48 hours from the declaration of these financial results.

Consolidated Financial Results (Q1 FY27)

Review: The consolidated results for SMC Global Securities Limited and its subsidiaries were reviewed by P.C. Bindal & Co., Chartered Accountants, who issued an unmodified conclusion.

Key Figures (₹ in Lakhs, Unaudited):

  • Total Income: ₹51,560.30
  • Profit Before Tax (PBT): ₹4,658.05
  • Total Tax Expense: ₹984.50 (Current Tax: ₹1,220.54, Deferred Tax: ₹(236.04))
  • Profit After Tax (PAT): ₹3,673.55
  • Total Comprehensive Income: ₹3,693.11
  • PAT Attributable to Owners: ₹3,657.45
  • Earnings Per Share (EPS): Not explicitly stated in the summary table but calculated based on note 4 and the bonus issue.

Subsidiaries:

  • The results include eight subsidiaries reviewed by other auditors, contributing revenues of ₹24,790.89 lakhs and net profit of ₹1,638.82 lakhs.
  • The results include one subsidiary not reviewed by its auditor, contributing revenues of ₹205.08 lakhs and net profit of ₹92.09 lakhs, which was deemed not material to the Group.

Segment-Wise Performance (Consolidated, ₹ in Lakhs):

  • Broking, distribution and trading: Revenue - ₹31,629.76; Segment Result - ₹7,431.47
  • Insurance broking services: Revenue - ₹16,726.65; Segment Result - ₹163.78
  • Financing activities: Revenue - ₹4,646.26; Segment Result - ₹2,613.29

Standalone Financial Results (Q1 FY27)

Key Figures (₹ in Lakhs, Unaudited):

  • Total Income: ₹28,006.70
  • Profit Before Tax (PBT): ₹5,584.07
  • Profit After Tax (PAT): ₹4,216.72
  • Paid-up Equity Share Capital: ₹4,188.00 Lakhs (Face Value ₹2 each)
  • Other Equity: ₹1,04,314.80 Lakhs
  • Net Profit Margin: 9.19%

Capital Structure Impact - Bonus Issue

  • On November 17, 2025, the company allotted 10,47,00,000 bonus equity shares of ₹2 each to shareholders on the record date.
  • The Earnings Per Share (EPS) for the current and previous periods have been calculated and restated after considering the total number of equity shares post this bonus issue, as per Ind AS provisions.

NCD Compliance and Security Cover

Annexure A - Key Financial Information for NCDs (Standalone, as of June 30, 2026):

  • Net Worth: ₹1,04,314.80 Lakhs
  • Net Profit After Tax: Data not populated in the provided table for the quarter.
  • Net Profit Margin: 9.19%

Security Cover Certificate (Annexure B):

  • The company maintains a minimum security cover of 110% of the outstanding principal and interest. The detailed statement of security cover is enclosed.
  • An independent auditor's report from P.C. Bindal & Co. confirms that the book values of assets in the security cover statement agree with the company's books and that the company is in compliance with all covenants as of June 30, 2026.