The Board of Directors of Smiths & Founders (India) Limited approved the unaudited standalone financial results for the quarter ended June 30, 2026, at a meeting held on July 24, 2026. The meeting commenced at 12:00 PM and concluded at 12:30 PM.
Financial Performance (Quarter Ended June 30, 2026)
All figures are in ₹ Lakhs.
Income Statement Highlights:
- Total Income (Net): ₹327.55
- Other Income: ₹533.00
- Employee Benefits Expense: ₹5.94
- Finance Costs: ₹0.03
- Depreciation and Amortisation Expense: ₹8.38
- Other Expenses: ₹63.40 (comprising Direct Expenses ₹43.81, Administration Expenses ₹17.11, and Selling and Distribution ₹2.47)
- Total Expenses: ₹293.35
- Profit/(Loss) Before Exceptional Items and Tax: ₹34.20 (Loss)
- Exceptional Items: ₹0.00
- Profit/(Loss) Before Tax: ₹34.20 (Loss)
- Tax Expenses: ₹0.00 (comprising Current Tax ₹10.00, Prior Year Tax ₹0.00, and Deferred Tax ₹-1.30)
- Net Profit/(Loss) for the Period from Continuing Operations: ₹25.58 (Loss)
- Net Profit/(Loss) from Discontinued Operations: ₹0.00
- Share of Profit/(Loss) of Associates and Joint Ventures: ₹0.00
- Total Comprehensive Income for the Period: ₹0.00
Attribution of Profit/Loss:
- Total Profit/(Loss) Attributable to Owners of Parent: ₹25.58 (Loss)
- Total Profit/(Loss) Attributable to Non-Controlling Interests: ₹0.00
Capital and Share Data:
- Paid-up Equity Share Capital (Face Value ₹1/-): ₹1019.97 Lakhs
- Reserves Excluding Revaluation Reserves: ₹0.00
- Earnings Per Share (EPS) (not annualized):
- Basic EPS: -₹0.03
- Diluted EPS: -₹0.03
Comparative Figures
Quarter Ended June 30, 2025 (Previous Year):
- Total Income (Net): ₹356.19
- Net Profit/(Loss) for the Period: ₹62.36 (Loss)
- Basic and Diluted EPS: -₹0.07
Quarter Ended June 30, 2026 (Current Year):
- Total Income (Net): ₹327.55
- Net Profit/(Loss) for the Period: ₹25.58 (Loss)
- Basic and Diluted EPS: -₹0.03
Notes to the Financial Results
1. The results were reviewed by the Audit Committee and approved by the Board of Directors on July 24, 2026.
2. The figures for the last quarter are balancing figures between audited full-year figures and published year-to-date figures up to the third quarter of that financial year.
3. The company has only one reportable segment as per Accounting Standard (AS) 17 'Segment Reporting' and therefore segmental reporting is not provided.
4. Previous period figures have been regrouped/reclassified where necessary.
5. The results are available on the company's website (www.smithsandfoundersindia.com) and the BSE website (www.bseindia.com).
Auditor's Review
The standalone unaudited financial results were subject to a limited review by the auditors, M N (Partner, Membership No. 210900). The review was conducted pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and in accordance with Standard on Review Engagements (SRE) 2410. The auditors issued a report dated July 24, 2026 (UDIN: 26210900AIXILA7016), stating that nothing has come to their attention that causes them to believe that the statement of unaudited financial results contains any material misstatement or has not disclosed the information required to be disclosed.