Integrated Filing — IndAS



General information about company

Scrip Code 524667
NSE Symbol SOTL
MSEI Symbol NOTLISTED
ISIN INE035D01020
Name of company Savita Oil Technologies 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 09-02-2026
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 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 13-02-2026   15:30:00
End date and time of board meeting 13-02-2026   17:30:00
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 1,07,361.58 3,13,862.64
Other income 2,226.13 6,573.17
Total income 1,09,587.71 3,20,435.81
2 Expenses
(a) Cost of materials consumed 91,960.16 2,61,004.66
(b) Purchases of stock-in-trade 314.50 1,718.22
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,605.06) (3,976.58)
(d) Employee benefit expense 2,903.71 8,236.70
(e) Finance costs 490.22 1,478.84
(f) Depreciation, depletion and amortisation expense 632.07 1,849.30
(f) Other Expenses
1 Other Expenses 10,740.28 31,588.94
Total other expenses 10,740.28 31,588.94
Total expenses 1,04,435.88 3,01,900.08
3 Total profit before exceptional items and tax 5,151.83 18,535.73
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,151.83 18,535.73
6 Tax expense
7 Current tax 888.02 3,513.60
8 Deferred tax 176.12 671.40
9 Total tax expenses 1,064.14 4,185.00
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 4,087.69 14,350.73
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 4,087.69 14,350.73
17 Other comprehensive income net of taxes 5.88 (40.44)
18 Total Comprehensive Income for the period 4,093.57 14,310.29
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 1,371.21 1,371.21
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 5.96 20.93
Diluted earnings (loss) per share from continuing operations 5.96 20.93
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 5.96 20.93
Diluted earnings (loss) per share from continuing and discontinued operations 5.96 20.93
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. This statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) (Ind AS), prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. 2. The format for the above unaudited standalone quarterly results is in accordance with SEBI circular CIR/CFD/CMD/15/2015 dated 30th November, 2015 read with circular CIR/CFD/FAC/62/2016 dated 5th July, 2016. 3. The Statutory auditor of the company has carried out the limited review of standalone financial results for the quarter and nine months ended 31st December 2025, pursuant to the requirement of regulation 33 of the SEBI (LODR) Regulation, 2015 (as amended from time to time). 4. The above unaudited standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on Friday,13th February, 2026. 5. Effective 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 collectively referred to as the 'New Labour Codes' - consolidating 29 existing labour laws. The Ministry of Labour & Employment has published draft Central Rules and FAQs on December 30, 2025, to facilitate the assessment of the financial impact arising from these regulatory changes. Under IND AS 19, changes to employee benefit plans arising from the New Labour Codes constitute plan amendments and they are required to be treated as past service costs and recognised as an expense in the statement of profit and loss. Accordingly, the New Labour Codes have resulted in an estimated increase in provision for employee benefits of Rs 2.80 Crores and the same has been recognised under the head 'Employee Benefit Expenses’ in the Financial Results for the quarter and nine months ended December 31, 2025. The Company 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 treatment on the basis of such developments as needed. 6. Savita Greentec Limited (SGL), a wholly owned subsidiary of the Company is yet to commence its business operations. 7. Previous quarter's/year's figures have been regrouped/rearranged wherever necessary to conform to those of current quarter classification.



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 Petroleum Products 1,07,106.34 3,11,625.71
2 Wind Power 0.0046513 2,907.86
3 Other Unallocated 2,016.24 5,902.24
Total Segment Revenue 1,09,587.71 3,20,435.81
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,09,587.71 3,20,435.81
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Petroleum Products 4,537.60 15,028.62
2 Wind Power 64.50 1,666.96
3 Other Unallocated 0.00 0.00
Total Profit before tax 4,602.10 16,695.58
i. Finance cost 490.22 1,478.84
ii. Other Unallocable Expenditure net off Unallocable income (1,039.95) (3,318.99)
Profit before tax 5,151.83 18,535.73
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Petroleum Products 1,94,367.50 1,94,367.50
2 Wind Power 4,585.51 4,585.51
3 Other Unallocated 55,802.81 55,802.81
Total Segment Asset 2,54,755.82 2,54,755.82
Un-allocable Assets 0.00 0.00
Net Segment Asset 2,54,755.82 2,54,755.82
4 Segment Liabilities
Segment Liabilities
1 Petroleum Products 72,644.26 72,644.26
2 Wind Power 480.51 480.51
3 Other Unallocated 2,512.29 2,512.29
Total Segment Liabilities 75,637.06 75,637.06
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 75,637.06 75,637.06
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 Items that will not be reclassified to profit or loss 7.87 (54.04)
Total Amount of items that will not be reclassified to profit and loss 7.87 (54.04)
2 Income tax relating to items that will not be reclassified to profit or loss 1.99 (13.60)
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 0.00 0.00
5 Total Other comprehensive income 5.88 (40.44)