Integrated Filing — IndAS



General information about company

Scrip Code 523283
NSE Symbol SUPERHOUSE
MSEI Symbol NOTLISTED
ISIN INE712B01010
Name of company SUPERHOUSE 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 14-02-2026
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 14-02-2026   14:00:00
End date and time of board meeting 14-02-2026   14:24:00
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 16,908.69 52,181.54
Other income 230.63 939.52
Total income 17,139.32 53,121.06
2 Expenses
(a) Cost of materials consumed 7,253.49 23,009.77
(b) Purchases of stock-in-trade 1,206.30 5,015.08
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 893.22 998.84
(d) Employee benefit expense 2,022.62 6,014.27
(e) Finance costs 437.51 1,586.51
(f) Depreciation, depletion and amortisation expense 481.21 1,405.55
(f) Other Expenses
1 Power and Fuel 399.12 1,276.86
2 Other Expenses 4,184.02 13,003.54
Total other expenses 4,583.14 14,280.40
Total expenses 16,877.49 52,310.42
3 Total profit before exceptional items and tax 261.83 810.64
4 Exceptional items 0.00 0.00
5 Total profit before tax 261.83 810.64
6 Tax expense
7 Current tax 341.57 693.04
8 Deferred tax (162.23) (174.40)
9 Total tax expenses 179.34 518.64
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 82.49 292.00
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 45.57 204.68
16 Total profit (loss) for period 128.06 496.68
17 Other comprehensive income net of taxes 10.75 168.28
18 Total Comprehensive Income for the period 138.81 664.96
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 125.19 629.57
Total comprehensive income for the period attributable to owners of parent non-controlling interests 13.62 35.39
21 Details of equity share capital
Paid-up equity share capital 1,074.97 1,074.97
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 1.06 4.29
Diluted earnings (loss) per share from continuing operations 1.06 4.29
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 1.06 4.29
Diluted earnings (loss) per share from continuing and discontinued operations 1.06 4.29
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 The above Standalone and Consolidated Ind AS Financial Results were reviewed by Audit Committee and subsequently approved by the Board of Directors at their meeting held today i e on 14th February 2026 The Statutory auditors have conducted a limited review of the above unaudited financial results and have expressed an unmodified opinion on the same 2 These financial results have been prepared in accordance with Indian Accounting Standards IND AS as prescribed under section 133 of Companies Act 2013 read with Rule 3 of the companies Indian Accounting Standards Rules 2015 and relevant amendment thereafter The said financial results of the parent company and its subsidiaries together referred as the Group have been prepared in accordance with IND AS 110 Consolidated financial statements 3 The figures for the quarter ended December 2024 2025 are balancing figures between unaudited figures in respect of nine months ended December 2024 2025 and the published year to date figures upto the half year ended September 2024 2025 4 Exceptional Item amounting to Rs 620 lacs 17 thousand represent profit on sale of Land and Building property Operation of one of the unit along with entire plant and machinery has been shifted to another location for better synergies and efficiency in operations; and the property has been disposed off to have additional liquidity for business operations of the company 5 Pursuant to the assessment carried out by the Company in accordance with applicable Ind AS the implementation of the Labour Codes made effective from November 21 2025 has no material impact and has been recognised in the financial results of the Company 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 effect on the basis of such developments as needed 6 Figures of the previous period have been regrouped and rearranged wherever necessary to correspond with current periods classification disclosure For and on behalf of the BOARD Zafarul Amin Date 14the February 2026 Joint Managing Director Place Unnao DIN 15533



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 Leather and Leather Products 14,909.01 46,622.31
2 Textile Products 2,230.31 6,498.75
Total Segment Revenue 17,139.32 53,121.06
Less: Inter segment revenue 0.00 0.00
Revenue from operations 17,139.32 53,121.06
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Leather and Leather Products 729.23 2,215.00
2 Textile Products 99.10 311.13
Total Profit before tax 828.33 2,526.13
i. Finance cost 437.52 1,586.51
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 390.81 939.62
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Leather and Leather Products 79,016.80 79,016.80
2 Textile Products 8,560.97 8,560.97
Total Segment Asset 87,577.77 87,577.77
Un-allocable Assets 0.00 0.00
Net Segment Asset 87,577.77 87,577.77
4 Segment Liabilities
Segment Liabilities
1 Leather and Leather Products 35,211.92 35,211.92
2 Textile Products 3,412.75 3,412.75
Total Segment Liabilities 38,624.67 38,624.67
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 38,624.67 38,624.67
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
1 Re-mesurements of defined employees benefit plans 15.50 52.39
2 Deferred tax related on items that will not reclassified to profit or loss (3.87) (13.09)
Total Amount of items that will not be reclassified to profit and loss 11.63 39.30
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 Items that will be re-classified to the statement of profit and loss (0.88) 128.98
Total Amount of items that will be reclassified to profit and loss (0.88) 128.98
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 10.75 168.28





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 Kapoor Tandon and Co Yes 31-01-2027