Integrated Filing — IndAS



General information about company
Scrip Code 517273
NSE Symbol S&SPOWER
MSEI Symbol NOTLISTED
ISIN INE902B01017
Name of company S&S POWER SWITCHGEARS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Geographical
Description of single segment
Start date and time of board meeting 12-Aug-2025   09:30:00
End date and time of board meeting 12-Aug-2025   16:45:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 593552000
Other income 10568000
Total income 604120000
2 Expenses
(a) Cost of materials consumed 345214000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 49981000
(d) Employee benefit expense 109185000
(e) Finance costs 9028000
(f) Depreciation, depletion and amortisation expense 5754000
(f) Other Expenses
1 Other Expenses 58752000 58752000
Total other expenses 58752000
Total expenses 577914000
3 Total profit before exceptional items and tax 26206000
4 Exceptional items 0
5 Total profit before tax 26206000
6 Tax expense
7 Current tax 8276000
8 Deferred tax 243000
9 Total tax expenses 8519000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 17687000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 17687000
17 Other comprehensive income net of taxes 14864000
18 Total Comprehensive Income for the period 32551000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 17687000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 32551000
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 123416000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.43
Diluted earnings (loss) per share from continuing operations 1.43
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.43
Diluted earnings (loss) per share from continuing and discontinued operations 1.43
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 India Segment 258763000 258763000
2 UK Segment 350370000 350370000
Total Segment Revenue 609133000
Less: Inter segment revenue 5013000 5013000
Revenue from operations 604120000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India Segment 20468000 20468000
2 UK Segment 5738000 5738000
Total Profit before tax 26206000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 26206000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India Segment 1007586000 1007586000
2 UK Segment 1309225000 1309225000
Total Segment Asset 2316811000 2316811000
Un-allocable Assets 0 0
Net Segment Asset 2316811000 2316811000
4 Segment Liabilities
Segment Liabilities
1 India Segment 540027000 540027000
2 UK Segment 1037273000 1037273000
Total Segment Liabilities 1577300000 1577300000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1577300000 1577300000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 547000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss -15411000
5 Total Other comprehensive income 14864000





Details of Impact of Audit Qualification
Whether results are audited or unaudited
Declaration of unmodified opinion or statement on impact of audit qualification
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto