Integrated Filing — IndAS



General information about company

Scrip Code 532713
NSE Symbol SAKUMA
MSEI Symbol NOTLISTED
ISIN INE190H01024
Name of company Sakuma Exports Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment trading in agro products
Start date and time of board meeting 13-08-2026   15:00:00
End date and time of board meeting 13-08-2026   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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 33,331.76 33,331.76
Other income 321.07 321.07
Total income 33,652.83 33,652.83
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 20,864.63 20,864.63
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 11,394.63 11,394.63
(d) Employee benefit expense 176.59 176.59
(e) Finance costs 13.18 13.18
(f) Depreciation, depletion and amortisation expense 50.63 50.63
(f) Other Expenses
1 Other Expenses 827.33 827.33
Total other expenses 827.33 827.33
Total expenses 33,326.99 33,326.99
3 Total profit before exceptional items and tax 325.84 325.84
4 Exceptional items 0.00 0.00
5 Total profit before tax 325.84 325.84
6 Tax expense
7 Current tax 51.96 51.96
8 Deferred tax (7.80) (7.80)
9 Total tax expenses 44.16 44.16
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 281.68 281.68
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 281.68 281.68
17 Other comprehensive income net of taxes 5.00 5.00
18 Total Comprehensive Income for the period 286.68 286.68
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 0.00 0.00
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 15,677.19 15,677.19
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 0.02 0.02
Diluted earnings (loss) per share from continuing operations 0.02 0.02
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 0.02 0.02
Diluted earnings (loss) per share from continuing and discontinued operations 0.02 0.02
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 Unaudited Consolidated financial results for the quarter ended as at June 30, 2026 were reviewed by the Audit Committee and approved by the Board of Directors of the Holding Company at its meeting held on August 13, 2026. The Auditors have issued an unqualified Audit opinion on these results. 2. The Financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 read with relevant rules of the Companies (Indian Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) (Amendment ) Rules, 2016. 3. Companys' business activity falls within a single primary business segment i.e. trading in agro products, hence no separate information is disclosed. 4. Previous Years figures have been regrouped / rearranged wherever considered necessary to confirm to the current period classification and grouping. 5. The Unaudited consolidated financial results include the financial resuts of subsidiaries namely: Sakuma Exim DMCC ( UAE), Sakuma Exports PTE Limited (Singapore), GK Exim FZE W.L.L (Bahrain) and Sakuma Impex Limited (United Kingdom).



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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
3 Amount of items that will be reclassified to profit and loss
1 Remeasurements gains/losses on defined benefit plans (Net) 5.00 5.00
Total Amount of items that will be reclassified to profit and loss 5.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 5.00 5.00