Integrated Filing — IndAS



General information about company

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 13-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-02-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 13-02-2026   16:10:00
End date and time of board meeting 13-02-2026   16:50:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 11,914.98 40,882.25
Other income 841.67 4,257.04
Total income 12,756.65 45,139.29
2 Expenses
(a) Cost of materials consumed 6,900.78 25,343.72
(b) Purchases of stock-in-trade 2,182.39 7,047.48
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 17.96 (33.52)
(d) Employee benefit expense 865.07 2,507.93
(e) Finance costs 1,097.51 3,300.60
(f) Depreciation, depletion and amortisation expense 342.31 993.80
(f) Other Expenses
1 Other Expenses 1,654.81 4,602.19
Total other expenses 1,654.81 4,602.19
Total expenses 13,060.83 43,762.20
3 Total profit before exceptional items and tax (304.18) 1,377.09
4 Exceptional items 0.00 0.00
5 Total profit before tax (304.18) 1,377.09
6 Tax expense
7 Current tax 196.62 667.31
8 Deferred tax (58.04) 16.31
9 Total tax expenses 138.58 683.62
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 (442.76) 693.47
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 1,830.12 3,654.89
16 Total profit (loss) for period 1,387.36 4,348.36
17 Other comprehensive income net of taxes 180.75 728.39
18 Total Comprehensive Income for the period 1,568.11 5,076.75
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 0.06 0.19
Diluted earnings (loss) per share from continuing operations 0.06 0.19
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 0.06 0.19
Diluted earnings (loss) per share from continuing and discontinued operations 0.06 0.19
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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 FINANCE OPERATIONS 0.0010414 0.0027953
2 TRADING OF OIL LUBRICANTS AND SPARES 0.0075033 2,484.57
3 TRANSPORTATIONS LOGISTICS AND MINING AND CONSTRUCTION 8,695.96 28,413.84
4 GENERATION AND SUPPLY OF ELECTRICITY 0.0072303 3,485.87
5 OIL DRILLING OPERATIONS 0.00 1,052.42
6 OVERSEAS COAL MINING AND TRADING 1,641.52 5,166.02
7 OTHER INCOME 0.0084167 4,257.04
Total Segment Revenue 12,756.65 45,139.29
Less: Inter segment revenue 0.00 0.00
Revenue from operations 12,756.65 45,139.29
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 FINANCE OPERATIONS (128.92) (490.50)
2 TRADING OF OIL LUBRICANTS AND SPARES 72.42 27.77
3 TRANSPORTATIONS LOGISTICS AND MINING AND CONSTRUCTION 1,505.74 4,151.03
4 GENERATION AND SUPPLY OF ELECTRICITY (434.17) (609.84)
5 OIL DRILLING OPERATIONS 0.00 87.66
6 OVERSEAS COAL MINING AND TRADING 1,169.35 913.84
7 OTHER INCOME 841.67 4,257.04
Total Profit before tax 3,026.09 8,337.00
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 1,500.15 3,305.02
Profit before tax 1,525.94 5,031.98
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 FINANCE OPERATIONS 25,373.26 25,373.26
2 TRADING OF OIL LUBRICANTS AND SPARES 3,860.56 3,860.56
3 TRANSPORTATIONS LOGISTICS AND MINING AND CONSTRUCTION 34,272.32 34,272.32
4 GENERATION AND SUPPLY OF ELECTRICITY 4,910.89 4,910.89
5 OIL DRILLING OPERATIONS 154.76 154.76
6 OVERSEAS COAL MINING AND TRADING 2,09,826.90 2,09,826.90
7 OTHER INCOME 0.00 0.00
Total Segment Asset 2,78,398.69 2,78,398.69
Un-allocable Assets 2,440.15 2,440.15
Net Segment Asset 2,80,838.84 2,80,838.84
4 Segment Liabilities
Segment Liabilities
1 FINANCE OPERATIONS 38,048.00 38,048.00
2 TRADING OF OIL LUBRICANTS AND SPARES 1,999.54 1,999.54
3 TRANSPORTATIONS LOGISTICS AND MINING AND CONSTRUCTION 6,781.81 6,781.81
4 GENERATION AND SUPPLY OF ELECTRICITY 715.53 715.53
5 OIL DRILLING OPERATIONS 295.22 295.22
6 OVERSEAS COAL MINING AND TRADING 7,809.60 7,809.60
7 OTHER INCOME 0.00 0.00
Total Segment Liabilities 55,649.70 55,649.70
Un-allocable Liabilities 60,654.76 60,654.76
Net Segment Liabilities 1,16,304.46 1,16,304.46
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 (180.74) (728.38)
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) (0.01)
5 Total Other comprehensive income 180.75 728.39





Details of Impact of Audit Qualification

Amount in (Lakhs)

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