Financial Results (₹ in Lakhs)

Income Statement - Quarter Ended 30th June, 2026 (Unaudited)

  • Revenue From Operations: ₹7.24
  • Lease Rent Income: ₹6.96
  • Agri Product Sales: ₹0.00
  • Other Income: ₹0.28
  • Total Expenditure: ₹68.65
  • Employee Benefits Expense: ₹11.03
  • Depreciation: ₹48.15
  • Administrative & Other Expenses: ₹9.47
  • Other cost components: ₹0.00 (Cost of Material Consumed, Purchase of Stock in Trade, Finance Cost)
  • Profit/(Loss) Before Tax: (₹61.41)
  • Tax Expenses: ₹0.00
  • Profit/(Loss) for the Period: (₹61.41)
  • Other Comprehensive Income: ₹0.00
  • Total Comprehensive Income: (₹61.41)

Comparative Financials

Quarter Ended 30th June, 2025 (Unaudited):

  • Total Income: ₹265.37
  • Lease Rent Income: ₹23.12
  • Agri Product Sales: ₹241.75
  • Other Income: ₹0.50
  • Total Expenses: ₹335.58
  • Profit/(Loss) for the Period: (₹70.21)

Quarter Ended 31st March, 2026 (Audited):

  • Total Income: ₹7.39
  • Total Expenses: ₹84.93
  • Profit/(Loss) for the Period: (₹77.54)

Year Ended 31st March, 2026 (Audited):

  • Total Income: ₹493.86
  • Total Expenses: ₹750.97
  • Profit/(Loss) for the Period: (₹257.11)

Capital Structure

  • Paid-Up Equity Share Capital (Face Value ₹10/- each): ₹16,186.37 lakhs (unchanged across all periods)
  • Other Equity: ₹10,360.15 lakhs (as of 31st March, 2026)

Earnings Per Share (₹)

  • Basic EPS: (0.04) for current quarter, (0.05) for previous quarter, (0.04) for year-ago quarter, (0.16) for full year
  • Diluted EPS: Same as basic EPS for all periods

EPS is not annualized

Significant Notes to Financial Results

1. Approval and Review

  • Audit committee reviewed and board of directors approved the results on 14th August, 2026
  • Statutory auditors B.M. Chaturvedi & Co. carried out limited review of results

2. Debenture Liabilities

  • Company is negotiating settlement of outstanding debenture holder dues
  • Reliable estimate cannot be made of amount likely to be paid
  • No provision made for additional interest and other charges per Ind AS 37

3. PIICUP Debt Settlement

  • One Time Settlement dated 4th December, 2023 for aggregate ₹2,597 lakhs (Principal + Interest)
  • Payable by 3rd December, 2024 with 11% simple interest
  • Company paid ₹678.92 lakhs on 20th April, 2024
  • Balance outstanding: ₹1,947.75 lakhs (as mentioned in context)
  • PICUP approved extension until 30th September, 2026 for final installment payment
  • New terms: 12% simple interest per annum for defaulted period
  • Company seeking rebate in interest portion - reliable estimate cannot be made
  • No provision made for additional amounts per Ind AS 37

4. Segment Reporting

  • Single segment company: trading and warehousing of Agri Products
  • No segment results provided as per Ind AS 108

5. Comparative Figures

  • Quarter ended 31st March, 2026 figures are balancing figures between audited annual and limited reviewed quarterly figures
  • Previous period figures regrouped/reclassified for comparability

Auditor's Review

  • Conducted in accordance with Standard on Review Engagements (SRE) 2410
  • Provides moderate assurance that financial results are free of material misstatement
  • Review is substantially less in scope than full audit
  • Nothing came to attention causing belief that statement contains material misstatement

#Tags: #SVCIndustries #Q2Results #FinancialResults #SEBIDisclosure #RegulatoryCompliance #DebtSettlement #Negative