| Scrip Code | 532029 |
|---|---|
| NSE Symbol | SINDHUTRAD |
| MSEI Symbol | NOTLISTED |
| ISIN | INE325D01025 |
| Name of company | SINDHU TRADE LINKS LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 14-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 04-11-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 14-11-2025 16:10:00 |
| End date and time of board meeting | 14-11-2025 16:45:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 12,433.22 | 28,967.27 | |
| Other income | 2,506.35 | 3,415.37 | |
| Total income | 14,939.57 | 32,382.64 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 8,833.41 | 18,442.94 |
| (b) | Purchases of stock-in-trade | 1,313.70 | 4,865.09 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 5.99 | (51.48) |
| (d) | Employee benefit expense | 811.95 | 1,642.86 |
| (e) | Finance costs | 1,243.15 | 2,203.09 |
| (f) | Depreciation, depletion and amortisation expense | 315.27 | 651.49 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 1,670.92 | 2,947.38 |
| Total other expenses | 1,670.92 | 2,947.38 | |
| Total expenses | 14,194.39 | 30,701.37 | |
| 3 | Total profit before exceptional items and tax | 745.18 | 1,681.27 |
| 4 | Exceptional items | 487.53 | 1,824.77 |
| 5 | Total profit before tax | 1,232.71 | 3,506.04 |
| 6 | Tax expense | ||
| 7 | Current tax | 207.65 | 470.69 |
| 8 | Deferred tax | (56.60) | 74.35 |
| 9 | Total tax expenses | 151.05 | 545.04 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 1,081.66 | 2,961.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 1,081.66 | 2,961.00 |
| 17 | Other comprehensive income net of taxes | 553.30 | 547.64 |
| 18 | Total Comprehensive Income for the period | 1,634.96 | 3,508.64 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | |||
| Total profit or loss, attributable to non-controlling interests | |||
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | |||
| 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 | 15,419.29 | 15,419.29 | |
| Face value of equity share capital | 1 | 1 | |
| 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 | 0.05 | 0.13 | |
| Diluted earnings (loss) per share from continuing operations | 0.05 | 0.13 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 0.05 | 0.13 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.05 | 0.13 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 30-09-2025 | |
| Whether results are audited or unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 5,350.53 | |
| Capital work-in-progress | 643.55 | |
| Investment property | 591.78 | |
| Goodwill | 2,038.09 | |
| Other intangible assets | 0.00 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 1,92,884.37 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 1,616.96 | |
| Other non-current financial assets | 625.42 | |
| Total non-current financial assets | 1,95,126.75 | |
| Deferred tax assets (net) | 0.00 | |
| Other non-current assets | 306.78 | |
| Total non-current assets | 2,04,057.48 | |
| 2 | Current assets | |
| Inventories | 1,307.72 | |
| Current financial asset | ||
| Current investments | 5.52 | |
| Trade receivables, current | 31,848.74 | |
| Cash and cash equivalents | 4,675.42 | |
| Bank balance other than cash and cash equivalents | 0.22 | |
| Loans, current | 31,381.91 | |
| Other current financial assets | 5,563.63 | |
| Total current financial assets | 73,475.44 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | 2,779.68 | |
| Total current assets | 77,562.84 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 2,81,620.32 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 15,419.29 | |
| Other equity | 1,48,088.06 | |
| Total equity attributable to owners of parent | 1,63,507.35 | |
| Non controlling interest | 54,822.32 | |
| Total equity | 2,18,329.67 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 39,657.84 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | 435.76 | |
| Total non-current financial liabilities | 40,093.60 | |
| Provisions, non-current | 534.00 | |
| Deferred tax liabilities (net) | 2,676.47 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | 2,022.97 | |
| Total non-current liabilities | 45,327.04 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 4,271.41 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 945.30 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 3,014.48 | |
| Total Trade payable | 3,959.78 | |
| Other current financial liabilities | 8,033.67 | |
| Total current financial liabilities | 16,264.86 | |
| Other current liabilities | 460.63 | |
| Provisions, current | 1,238.12 | |
| Current tax liabilities (Net) | 0.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 17,963.61 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 63,290.65 | |
| Total equity and liabilites | 2,81,620.32 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-07-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | FINANCE OPERATIONS | 0.0013294 | 0.0017539 | ||||
| 2 | TRADING OF OIL LUBRICANTS AND SPARES | 0.0094909 | 1,734.24 | ||||
| 3 | TRANSPORTATION LOGISTICS MINING AND CONSTRUCTION | 9,303.09 | 19,717.88 | ||||
| 4 | GENERATION AND SUPPLY OF ELECTRICITY | 1,301.09 | 2,762.84 | ||||
| 5 | OIL DRILLING OPERATIONS | 0.0022693 | 1,052.42 | ||||
| 6 | OVERSEAS COAL MINING AND TRADING | 0.0052008 | 3,524.50 | ||||
| 7 | OTHER INCOME | 2,506.35 | 3,415.37 | ||||
| Total Segment Revenue | 14,939.57 | 32,382.64 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 14,939.57 | 32,382.64 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | FINANCE OPERATIONS | (29.44) | (361.58) | ||||
| 2 | TRADING OF OIL LUBRICANTS AND SPARES | 68.25 | (44.65) | ||||
| 3 | TRANSPORTATION LOGISTICS MINING AND CONSTRUCTION | 770.72 | 2,645.29 | ||||
| 4 | GENERATION AND SUPPLY OF ELECTRICITY | (72.63) | (175.67) | ||||
| 5 | OIL DRILLING OPERATIONS | 29.37 | 87.66 | ||||
| 6 | OVERSEAS COAL MINING AND TRADING | (1,125.95) | (255.51) | ||||
| 7 | OTHER INCOME | 2,506.35 | 3,415.37 | ||||
| Total Profit before tax | 2,146.67 | 5,310.91 | |||||
| i. Finance cost | 913.96 | 1,804.87 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |||||
| Profit before tax | 1,232.71 | 3,506.04 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | FINANCE OPERATIONS | 24,567.81 | 24,567.81 | ||||
| 2 | TRADING OF OIL LUBRICANTS AND SPARES | 3,925.22 | 3,925.22 | ||||
| 3 | TRANSPORTATION LOGISTICS MINING AND CONSTRUCTION | 35,982.92 | 35,982.92 | ||||
| 4 | GENERATION AND SUPPLY OF ELECTRICITY | 6,017.93 | 6,017.93 | ||||
| 5 | OIL DRILLING OPERATIONS | 409.96 | 409.96 | ||||
| 6 | OVERSEAS COAL MINING AND TRADING | 2,08,665.27 | 2,08,665.27 | ||||
| 7 | OTHER INCOME | 0.00 | 0.00 | ||||
| Total Segment Asset | 2,79,569.11 | 2,79,569.11 | |||||
| Un-allocable Assets | 2,051.21 | 2,051.21 | |||||
| Net Segment Asset | 2,81,620.32 | 2,81,620.32 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | FINANCE OPERATIONS | 36,892.61 | 36,892.61 | ||||
| 2 | TRADING OF OIL LUBRICANTS AND SPARES | 2,089.59 | 2,089.59 | ||||
| 3 | TRANSPORTATION LOGISTICS MINING AND CONSTRUCTION | 8,265.07 | 8,265.07 | ||||
| 4 | GENERATION AND SUPPLY OF ELECTRICITY | 1,456.09 | 1,456.09 | ||||
| 5 | OIL DRILLING OPERATIONS | 557.28 | 557.28 | ||||
| 6 | OVERSEAS COAL MINING AND TRADING | 8,094.95 | 8,094.95 | ||||
| 7 | OTHER INCOME | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 57,355.59 | 57,355.59 | |||||
| Un-allocable Liabilities | 60,757.38 | 60,757.38 | |||||
| Net Segment Liabilities | 1,18,112.97 | 1,18,112.97 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | 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 | (553.29) | (547.64) |
| 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 | (0.01) | 0.00 |
| 5 | Total Other comprehensive income | 553.30 | 547.64 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 30-09-2025 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 3,506.04 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 2,218.39 | |||||
| Adjustments for decrease (increase) in inventories | (498.34) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 748.53 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (892.17) | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | (2,945.79) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 467.27 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (43.34) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 651.49 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | (204.80) | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | (79.09) | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 0.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 0.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (577.85) | |||||
| Net cash flows from (used in) operations | 2,928.19 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 43.56 | |||||
| Other inflows (outflows) of cash | (2,310.11) | |||||
| Net cash flows from (used in) operating activities | 574.52 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 34.88 | |||||
| Purchase of property, plant and equipment | 420.81 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | (108.67) | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (487.92) | |||||
| Net cash flows from (used in) investing activities | (765.18) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 38.58 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 4,678.37 | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 0.00 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 2,218.39 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 174.12 | |||||
| Net cash flows from (used in) financing activities | 2,672.68 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 2,482.02 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 2,482.02 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 2,193.40 | |||||
| Cash and cash equivalents cash flow statement at end of period | 4,675.42 | |||||
| Whether results are audited or unaudited | Unaudited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| 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 | Yes |
| 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 | ||
| 1 | NGC & ASSOCIATES LLP | Yes | 31-03-2026 | ||
|---|---|---|---|---|---|