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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 10-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-01-2026
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 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 Geographical
Description of single segment
Start date and time of board meeting 10-02-2026   09:30:00
End date and time of board meeting 10-02-2026   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



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 Consolidated Consolidated
1 Income
Revenue from operations 7,907.54 19,866.07
Other income 119.60 309.01
Total income 8,027.14 20,175.08
2 Expenses
(a) Cost of materials consumed 4,766.40 13,198.06
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 542.48 495.52
(d) Employee benefit expense 1,417.12 3,780.55
(e) Finance costs 81.33 248.93
(f) Depreciation, depletion and amortisation expense 60.70 177.07
(f) Other Expenses
1 Other Expenses 712.96 1,899.74
Total other expenses 712.96 1,899.74
Total expenses 7,580.99 19,799.87
3 Total profit before exceptional items and tax 446.15 375.21
4 Exceptional items 0.00 0.00
5 Total profit before tax 446.15 375.21
6 Tax expense
7 Current tax 104.16 192.63
8 Deferred tax (8.91) (638.42)
9 Total tax expenses 95.25 (445.79)
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 350.90 821.00
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 350.90 821.00
17 Other comprehensive income net of taxes 57.62 240.70
18 Total Comprehensive Income for the period 408.52 1,061.70
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 350.90 821.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 408.54 1,061.71
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 1,234.16 1,234.16
Face value of equity share capital 10 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 2.84 6.65
Diluted earnings (loss) per share from continuing operations 2.84 6.65
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 2.84 6.65
Diluted earnings (loss) per share from continuing and discontinued operations 2.84 6.65
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1) The above unaudited consolidated financial results have been reviewed by the Audit committee on 09th Feb 2026 and approved by the Board of Directors of the company at their meeting held on 10th Feb 2026. 2) The Consolidated financial results are prepared in accordance with Indian Accounting Standards (Ind AS), the provisions of the Companies Act, 2013 (the Companies Act), as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI). The Ind AS are prescribed under Section 133 of the Act read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016. 3) The Group has operations in India and UK which are classified as separate geographical segments as provided in Ind AS 108. 4) The Company issued ESOP options to select employees in Feb'25. In accordance with the applicable accounting standards, the ESOP cost is amortized over three years vesting period. The employee cost for the current quarter includes Rs.128.27 Lakhs towards amortization for this period, which is a non-cash expense. The cumulative ESOP cost amortized for the nine months ended 31st Dec 2025 is Rs.392.27 Lakhs. 5) Previous period / year figures have been regrouped / reclassified to make them comparable with those of current period. 6) Figures for the quarter ended 31st December 2025 and the corresponding quarter ended in the previous year as reported in these Consolidated financial results are the balancing figures in respect of full financial year and the published year to date figures up to the end of second quarter of the relevent financial year. Also the figures upto the end of second quarter had only been reviewed and not subject to audit. 7) On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The incremental impact consisting of gratuity and long-term compensated absences has been provided for in the accounts on an adhoc basis. The Group continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed



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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 INDIA SEGMENT 3,317.90 7,747.00
2 UK SEGMENT 4,760.25 12,579.82
Total Segment Revenue 8,078.15 20,326.82
Less: Inter segment revenue 51.01 151.74
Revenue from operations 8,027.14 20,175.08
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 INDIA SEGMENT 134.47 92.94
2 UK SEGMENT 311.68 282.28
Total Profit before tax 446.15 375.22
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 446.15 375.22
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 INDIA SEGMENT 10,148.07 10,148.07
2 UK SEGMENT 13,047.98 13,047.98
Total Segment Asset 23,196.05 23,196.05
Un-allocable Assets 0.00 0.00
Net Segment Asset 23,196.05 23,196.05
4 Segment Liabilities
Segment Liabilities
1 INDIA SEGMENT 5,013.97 5,013.97
2 UK SEGMENT 9,809.46 9,809.46
Total Segment Liabilities 14,823.43 14,823.43
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 14,823.43 14,823.43
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 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 (6.17) 4.77
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 (51.45) (245.47)
5 Total Other comprehensive income 57.62 240.70