With reference to the captioned subject and pursuant to Regulation 30 read with Schedule III of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) ....
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The Board of Directors of KS Smart Technologies Limited met on February 13, 2026 and approved unaudited financial results for the quarter and nine months ended December 31, 2025. On a standalone basis, the company has negligible revenue (Rs. 0.77 lakhs) and reported a loss before tax of Rs. (9.26) lakhs for the quarter and Rs. (14.48) lakhs for nine months. On a consolidated basis, revenue from operations was Rs. 18,616.83 lakhs for the quarter and Rs. 49,702.87 lakhs for nine months, with PAT of Rs. 1,706.88 lakhs and Rs. 1,787.35 lakhs respectively. The consolidated figures reflect the reverse acquisition of KS Smart Solutions Private Limited, KSS promoters obtaining controlling stake, change of business to IT infrastructure and smart solutions, and the company's rename from Soma Papers and Industries Limited. Rs. 129.65 crores raised via preferential issue has been fully deployed with no deviation reported by monitoring agency Infomerics. Auditor Sharp & Tannan issued an unmodified limited review.
This is a transformative disclosure for shareholders — the listed entity has effectively become an IT/infrastructure company following the reverse acquisition, with consolidated revenue in the hundreds of crores replacing the standalone shell. The preferential issue proceeds are fully utilized as planned, with no deviation. Investors should track the post-merger business performance since standalone metrics remain non-meaningful.