Integrated Filing — IndAS



General information about company

Scrip Code 517385
NSE Symbol SYMPHONY
MSEI Symbol NOTLISTED
ISIN INE225D01027
Name of company Symphony 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 28-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Standalone
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 28-01-2026   15:50:00
End date and time of board meeting 28-01-2026   16:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 18,200.00 56,600.00
Other income 1,200.00 4,700.00
Total income 19,400.00 61,300.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 9,700.00 25,000.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 300.00 4,300.00
(d) Employee benefit expense 2,000.00 6,100.00
(e) Finance costs 0.00 0.00
(f) Depreciation, depletion and amortisation expense 200.00 500.00
(f) Other Expenses
1 Advertisement and sales promotion expense 1,000.00 6,000.00
2 Other expenses 2,100.00 7,100.00
Total other expenses 3,100.00 13,100.00
Total expenses 15,300.00 49,000.00
3 Total profit before exceptional items and tax 4,100.00 12,300.00
4 Exceptional items 200.00 700.00
5 Total profit before tax 4,300.00 13,000.00
6 Tax expense
7 Current tax 900.00 2,600.00
8 Deferred tax 0.00 500.00
9 Total tax expenses 900.00 3,100.00
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 3,400.00 9,900.00
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 3,400.00 9,900.00
17 Other comprehensive income net of taxes 0.00 (100.00)
18 Total Comprehensive Income for the period 3,400.00 9,800.00
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 1,373.00 1,373.00
Face value of equity share capital 2 2
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 4.88 14.4
Diluted earnings (loss) per share from continuing operations 4.88 14.4
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 4.88 14.4
Diluted earnings (loss) per share from continuing and discontinued operations 4.88 14.4
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 Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Air Cooling and Other Appliances 18,300.00 57,200.00
2 Corporate Funds 0.008 3,100.00
3 Assets classified as held for sale 0.00 0.00
Total Segment Revenue 19,100.00 60,300.00
Less: Inter segment revenue (300.00) (1,000.00)
Revenue from operations 19,400.00 61,300.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Air Cooling and Other Appliances 3,200.00 8,900.00
2 Corporate Funds 800.00 3,100.00
3 Assets classified as held for sale 0.00 0.00
Total Profit before tax 4,000.00 12,000.00
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income (300.00) (1,000.00)
Profit before tax 4,300.00 13,000.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Air Cooling and Other Appliances 27,500.00 27,500.00
2 Corporate Funds 45,400.00 45,400.00
3 Assets classified as held for sale 13,900.00 13,900.00
Total Segment Asset 86,800.00 86,800.00
Un-allocable Assets 9,400.00 9,400.00
Net Segment Asset 96,200.00 96,200.00
4 Segment Liabilities
Segment Liabilities
1 Air Cooling and Other Appliances 16,200.00 16,200.00
2 Corporate Funds 0.00 0.00
3 Assets classified as held for sale 0.00 0.00
Total Segment Liabilities 16,200.00 16,200.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 16,200.00 16,200.00
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement loss on net defined benefit plans 0.00 0.00
Total Amount of items that will not be reclassified to profit and loss 0.00 0.00
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Net fair value gain/(loss) on debt instruments 0.00 (100.00)
Total Amount of items that will be reclassified to profit and loss 0.00 (100.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 0.00 (100.00)