Integrated Filing — IndAS



General information about company

Scrip Code 517273
NSE Symbol S&SPOWER
MSEI Symbol NOTLISTED
ISIN INE902B01017
Name of company S&S POWER SWITCHGEARS 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 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-08-2026
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 Geographical
Description of single segment
Start date and time of board meeting 14-08-2026   10:00:00
End date and time of board meeting 14-08-2026   19:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification



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 7,121.43 7,121.43
Other income 43.90 43.90
Total income 7,165.33 7,165.33
2 Expenses
(a) Cost of materials consumed 4,906.51 4,906.51
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (160.32) (160.32)
(d) Employee benefit expense 1,492.31 1,492.31
(e) Finance costs 86.87 86.87
(f) Depreciation, depletion and amortisation expense 69.73 69.73
(f) Other Expenses
1 Other Expenses 706.42 706.42
Total other expenses 706.42 706.42
Total expenses 7,101.52 7,101.52
3 Total profit before exceptional items and tax 63.81 63.81
4 Exceptional items 0.00 0.00
5 Total profit before tax 63.81 63.81
6 Tax expense
7 Current tax 42.50 42.50
8 Deferred tax 47.20 47.20
9 Total tax expenses 89.70 89.70
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 (25.89) (25.89)
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 (25.89) (25.89)
17 Other comprehensive income net of taxes 8.89 8.89
18 Total Comprehensive Income for the period (17.00) (17.00)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (25.89) (25.89)
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 (17.00) (17.00)
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 1,234.16 1,234.16
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 -0.21 -0.21
Diluted earnings (loss) per share from continuing operations -0.21 -0.21
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 -0.21 -0.21
Diluted earnings (loss) per share from continuing and discontinued operations -0.21 -0.21
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
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 have been reviewed by the Audit committee on 12th Aug 2026 and approved by the Board of Directors of the company at their meeting held on 13th Aug 2026. 2) The Consolidated financial results are prepared in accordance with Indian Accounting Standards (Ind AS), the provisions of the Companies Act, 2013 (the Companies Act), as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI). The Ind AS are prescribed under Section 133 of the Act read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016. 3) The Group has operations in India and UK which are classified as separate geographical segments as provided in Ind AS 108. 4) The Company granted ESOP options to select employees under Tranche 1 in February 2025 and Tranche 2 in March 2026. In accordance with the accounting standard, the ESOP cost is amortized over the respective three-year vesting periods. Accordingly, employee costs for the quarter ended June 30, 2026 include a non-cash charge of Rs. 156.09 Lakhs towards ESOP amortization, as against Rs. 136.49 Lakhs for the quarter ended June 30, 2025, Rs. 227.80 Lakhs for the quarter ended March 31, 2026, and Rs. 620.08 Lakhs for FY’26. 5) Previous period / year figures have been regrouped / reclassified to make them comparable with those of current period. 6) Figures for the quarter ended 30th June 2026 and the corresponding quarter ended in the previous year as reported in these Consolidated financial results are the balancing figures in respect of full financial year and the published year to date figures up to the end of first quarter of the relevent financial year. Also the figures upto the end of first quarter had only been reviewed and not subject to audit.



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)
1 India Segment 2,465.41 2,465.41
2 UK Segment 4,755.01 4,755.01
Total Segment Revenue 7,220.42 7,220.42
Less: Inter segment revenue 55.09 55.09
Revenue from operations 7,165.33 7,165.33
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India Segment (140.11) (140.11)
2 UK Segment 203.91 203.91
Total Profit before tax 63.80 63.80
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 63.80 63.80
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India Segment 11,090.40 11,090.40
2 UK Segment 14,411.52 14,411.52
Total Segment Asset 25,501.92 25,501.92
Un-allocable Assets 0.00 0.00
Net Segment Asset 25,501.92 25,501.92
4 Segment Liabilities
Segment Liabilities
1 India Segment 5,154.45 5,154.45
2 UK Segment 11,203.55 11,203.55
Total Segment Liabilities 16,358.00 16,358.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 16,358.00 16,358.00
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
1 Remeasurement of Defined benefit plans 1.40 1.40
Total Amount of items that will not be reclassified to profit and loss 1.40
2 Income tax relating to items that will not be reclassified to profit or loss 0.38 0.38
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 (7.87) (7.87)
5 Total Other comprehensive income 8.89 8.89





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited
Declaration of unmodified opinion or statement on impact of audit qualification
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
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