Declaration of unaudited standalone and consolidated Financial results for the quarter and nine month ended December 2025 of the company.
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The company declared its Q3 and 9M FY26 results, which reflect a major corporate restructuring: KS Smart Solutions Pvt Ltd (KSS) was acquired in a reverse acquisition, making KSS the accounting acquirer and the listed company effectively a shell. Consolidated revenue from operations was Rs 18,616.83 lakhs in Q3 and Rs 49,712.87 lakhs for 9M FY26, with consolidated profit after tax of Rs 1,706.88 lakhs and Rs 1,787.35 lakhs respectively. Standalone results were negligible (total income of Rs 0.77 lakhs, loss of Rs 9.26 lakhs in Q3) since real operations sit in the new subsidiary. The company also changed its name from Soma Papers and Industries to KS Smart Technologies, shifted its registered office from Telangana to Tamil Nadu, completed a preferential allotment of shares and warrants, and underwent an open offer. Statutory auditors also changed, with Sharp & Tannan issuing an unmodified limited review report with an emphasis of matter on the reverse acquisition treatment.
Investors should note that historical financials are not comparable — the consolidated numbers essentially reflect KSS, a new IT solutions business, rather than the legacy Soma Papers entity. While consolidated profitability looks healthy, standalone operations are dormant, and the share count has expanded significantly via preferential allotments and warrants, which could dilute existing shareholders.