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Sanmitra Commercial Limited reported its unaudited financial results for Q3 FY26 (quarter ended 31 Dec 2025) on 14 February 2026. On a standalone basis, the company posted a total income of just Rs. 1.03 lakhs and a loss after tax of Rs. 4.71 lakhs, continuing weak standalone performance. The big development is the acquisition of 100% of Tandhan Polyplast Limited during the quarter through a share swap (non-cash consideration), which is why this is the first period of consolidated reporting. On a consolidated basis, total revenue jumped to Rs. 5,240.26 lakhs with a profit after tax of Rs. 437.33 lakhs, almost entirely driven by the new subsidiary. The statutory auditor issued an unmodified (clean) review opinion on both standalone and consolidated results.
Shareholders should note that standalone operations remain negligible and loss-making; the consolidated turnaround depends entirely on the newly acquired Tandhan Polyplast subsidiary. The auditor flagged an Emphasis of Matter about unsettled old trade payables/receivables from a business shut down in FY19 and unconfirmed loans/advances, which adds some uncertainty around asset quality.