Pursuant to Regulation 30 and Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ('SEBI LODR Regulations'), ....
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Sanmitra Commercial Limited's board, meeting on 14 February 2026, approved its unaudited financial results for Q3 FY26 (quarter ended 31 December 2025) and nine-months ended. This is the first set of consolidated results, as the company acquired 100% of Tandhan Polyplast Limited via a share swap during the quarter. On a standalone basis, the company continues to post losses, with a Q3 loss after tax of Rs. 4.71 lakhs and a nine-month loss of Rs. 5.82 lakhs, with negligible operating revenue. On a consolidated basis, Q3 revenue from operations was Rs. 5,111.68 lakhs and profit after tax was Rs. 437.33 lakhs, driven entirely by the newly acquired subsidiary. The statutory auditor issued an unmodified (clean) review opinion but flagged an Emphasis of Matter regarding unsettled trade payables and receivables from the company's discontinued business (since FY 2018-19) and unconfirmed loans and advances extended to various parties, where recoverability remains uncertain.
For shareholders, the standalone business remains loss-making and small, while the consolidated picture is materially reshaped by the Tandhan Polyplast acquisition, making year-on-year comparisons impossible. The auditor's emphasis on old unresolved receivables and unconfirmed loans is a caution flag on balance-sheet quality, even though the review opinion itself is unmodified.