| Scrip Code | 521034 |
|---|---|
| NSE Symbol | SOMATEX |
| MSEI Symbol | NOTLISTED |
| ISIN | INE314C01013 |
| Name of company | SOMA TEXTILES & INDUSTRIES 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 | 04-02-2026 |
| 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 | Single segment |
| Description of single segment | CONSTRUCTION |
| Start date and time of board meeting | 14-02-2026 15:30:00 |
| End date and time of board meeting | 14-02-2026 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 | Declaration of unmodified opinion |
| 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 | 2,801.00 | 3,006.00 | |
| Other income | 95.00 | 658.00 | |
| Total income | 2,896.00 | 3,664.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 201.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 |
| (d) | Employee benefit expense | 25.00 | 264.00 |
| (e) | Finance costs | 0.00 | 10.00 |
| (f) | Depreciation, depletion and amortisation expense | 3.00 | 25.00 |
| (f) | Other Expenses | ||
| 1 | Road work and site expenses | 2,231.00 | 2,231.00 |
| 2 | Other Expenses | 516.00 | 824.00 |
| Total other expenses | 2,747.00 | 3,055.00 | |
| Total expenses | 2,775.00 | 3,555.00 | |
| 3 | Total profit before exceptional items and tax | 121.00 | 109.00 |
| 4 | Exceptional items | 73.00 | 385.00 |
| 5 | Total profit before tax | 194.00 | 494.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | 0.00 | 0.00 |
| 9 | Total tax expenses | 0.00 | 0.00 |
| 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 | 194.00 | 494.00 |
| 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 | 194.00 | 494.00 |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | 194.00 | 494.00 |
| 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 | 3,303.00 | 3,303.00 | |
| 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 | 0.59 | 1.5 | |
| Diluted earnings (loss) per share from continuing operations | 0.59 | 1.5 | |
| 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 | 0.59 | 1.5 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.59 | 1.5 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The above financial results for the quarter and nine months ended 31st December, 2025 were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 14th February, 2026. 2. The Standalone Financial Results are prepared in accordance with Indian Accounting Standards ('Ind AS') notified under Section 133 of the Companies Act, 2013 read together with the Companies (Indian Accounting Standards) Rules, 2015 (as amended). 3. Income Tax provision will be determined and provided for at the end of the financial year. 4. Earning Per Share (EPS) has been calculated as per Indian Accounting Standard (IND AS - 33) issued by the Institute of Chartered Accountants of India. 5. The company is primarily engaged in the trading of cotton and cotton yarn and has identified the 'Textile' business as its reportable primary business segment until the September 2025 quarter. From the quarter ended December-2025, the company is engaged solely in highway construction as its only reportable primary business segment, as per Ind AS 108 'Indian Accounting Standard on Operating Segments.' Accordingly, no separate segment information has been provided. 6. Exceptional items for the quarter ended 31st December, 2025 represent following components: Particulars Amount (` In lakhs) Remarks, if any Quarter Ended 30.09.2025 Quarter Ended 30.06.2025 Year Ended 31.03.2025 1. Foreign Exchange Gain / (Loss) on Loan Given to Soma Textiles FZC (Associate Company) 39 108 113 - 2. Profit / (Loss) on Sale of Fixed Assets (Net) 34 77 6,843 - 3. Liabilities no longer required written back - - 4 - Total Exceptional Items 73 185 6,960 7. Change in Promoters and Management Control: Pursuant to the Share Purchase Agreement dated 9th July, 2025, the existing Promoters and Promoter Group of the Company (Mr. Surendra Kumar Somany, Surendra Kumar Somany HUF, Mr. Arvind Kumar Somany, Arvind Kumar Somany HUF, Mrs. Prasann Arvindkumar Somany, and Sarvopari Investment Pvt. Ltd.) have sold their entire shareholding to the new Promoters (Roadway Solutions India Infra Limited, Mr. Ameet Harjinder Gadhoke, and Mrs. Teja Ranade Gadhoke). Following the completion of the said transaction, there has been a change in the Promoter, Promoter Group and management control of the Company. The earlier management (Mr. Surendra Kumar Somany, Mr. Arvind Kumar Somany, Mr. Om Prakash Laxminarayan Kabra, Mr. Amit Nandkishore Shah, and Smt. Rita Chatterjee) have resigned from their respective positions. The Board of Directors has appointed Mr. Ameet Harjinder Gadhoke as Additional Director and Managing Director, Mrs. Teja Ranade Gadhoke as Additional Director and Non-Executive Chairperson, Mr. Narsingh Narain Giri as Additional Director and Non-Executive Independent Director, Mrs. Sunita Gangadhar Jamkhande as Additional Director and Non-Executive Independent Director and Mrs. Archana Dheeraj Sonaikar as Additional Director and Non-Executive Independent Director. Accordingly, the new Promoters have taken over the management of the Company. 8. As of 21st November, 2025, the Government of India notified four Labour Codes, including the Code on Wages, 2019 and the Code on Social Security, 2020, with immediate effect, replacing the existing 29 labour laws. Based on management's assessment, the implementation of the Labour Codes has not resulted in any material financial impact on the Company's defined benefit obligations as at the reporting date. Accordingly, no adjustment has been recognised in the financial statements for the current quarter and the nine months ended 31st December, 2025. The Company continues to monitor the finalisation of the Central and State Rules, as well as further clarifications from the Government on various aspects of the Labour Codes, and will recognise any impact, if applicable, based on future developments. 9. The amounts reported in the Standalone Financial Results and the Consolidated Financial Results are the same. This is because the share of losses of the associate has exceeded the Company’s carrying value of investment in the associate. In accordance with the applicable accounting standards, the Company has discontinued recognising its share of further losses, as the investment has been fully impaired. Consequently, there is no impact on the Consolidated Financial Results. If the associate subsequently reports profits, the Company will resume recognising its share of such profits only after the share of profits equals the share of losses that were previously not recognised. 10. Previous period's figures have been regrouped/recast/reclassified, wherever necessary, to correspond with the current period's classification/ disclosure. |
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| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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) | |||||||
| Total Segment Revenue | |||||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | |||||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| Total Profit before tax | |||||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | |||||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| Total Segment Asset | |||||||
| Un-allocable Assets | null | null | |||||
| Net Segment Asset | null | null | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | null | null | |||||
| Net Segment Liabilities | null | null | |||||
| Disclosure of notes on segments | |||||||
| 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 | 0.00 | 0.00 |
| 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 | 0.00 | 0.00 |
| 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 | Pipara & Co., LLP | Yes | 31-05-2027 | ||
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