Integrated Filing — IndAS



General information about company

Scrip Code 544934
NSE Symbol SSRETAIL
MSEI Symbol NOTLISTED
ISIN INE1EQW01028
Name of company SS Retail 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 13-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-10-2026
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 Multibrand Retail chain of mobile and other eletronic
Start date and time of board meeting 13-10-2026   16:30:00
End date and time of board meeting 13-10-2026   19:45:00
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 01-04-2026 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 78,904.70 78,904.70
Other income 60.50 60.50
Total income 78,965.20 78,965.20
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 78,445.40 78,445.40
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (9,607.80) (9,607.80)
(d) Employee benefit expense 1,382.10 1,382.10
(e) Finance costs 530.00 530.00
(f) Depreciation, depletion and amortisation expense 865.20 865.20
(f) Other Expenses
1 Other Expenses 4,202.20 4,202.20
Total other expenses 4,202.20 4,202.20
Total expenses 75,817.10 75,817.10
3 Total profit before exceptional items and tax 3,148.10 3,148.10
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,148.10 3,148.10
6 Tax expense
7 Current tax 802.50 802.50
8 Deferred tax (21.90) (21.90)
9 Total tax expenses 780.60 780.60
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 2,367.50 2,367.50
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 2,367.50 2,367.50
17 Other comprehensive income net of taxes (0.20) (0.20)
18 Total Comprehensive Income for the period 2,367.30 2,367.30
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,358.10 2,358.10
Total profit or loss, attributable to non-controlling interests 9.40 9.40
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.10 0.10
Total comprehensive income for the period attributable to owners of parent non-controlling interests (0.30) (0.30)
21 Details of equity share capital
Paid-up equity share capital 6,586.40 6,586.40
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 3.58 3.58
Diluted earnings (loss) per share from continuing operations 3.58 3.58
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 3.58 3.58
Diluted earnings (loss) per share from continuing and discontinued operations 3.58 3.58
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) Explanatory notes to the Statement of Unaudited Consolidated Financial Results for the quarter ended June 30, 2026 1.The unaudited consolidated financial results of SS Retail Limited (the Holding Company) and its subsidiaries (together referred as Group), have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 Interim Financial Reporting (Ind AS 34) (Ind AS) prescribed under Section 133 of the Companies Act, 2013, read together with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other accounting principles generally accepted in India and in compliance with the presentation and disclosure requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements), 2015 as amended. 2. The unaudited consolidated financial results for the quarter ended June 30, 2026 were reviewed and recommended for approval by the Audit Committee and approved by the Board of Directors of the Holding Company at the meeting held on October 13, 2026. These unaudited consolidated financial results have been subjected to limited review by the statutory auditors of the Company. 3. The Chief Financial Officer (CFO) monitors the operating results of the Holding Company as a whole for the purpose of making decisions about resource allocation and performance assessment. The Holding Company is engaged in the business of multi – brand retail chain for mobile phones, accessories and other electronic items. Accordingly, in the context of Ind AS 108, Operating Segments, the Company is considered to constitute a single primary segment, and there are no separate geographical segments. 4. The unaudited consolidated financial results of the Holding Company consist the financial results of its subsidiaries, Olineo Nexus India Private Limited & Nexora Smart Tech Private Limited 5. Subsequent to the quarter ended June 30, 2026, the Holding Company had completed its Initial Public Offer (IPO) of 85,04,075 equity shares of face value of INR 10 each at an issue price of INR 424 per share (including a share premium of INR 414 per share) as Fresh Issue and an offer for sale of 33,01,884 shares with an issue price of INR 424 per share. The issue consisted of a fresh issue aggregating to INR 3,600.00 million and an offer for sale by selling shareholders aggregating to INR 1,400.00 million. The equity shares of the Holding Company were listed on the National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on September, 23 2026. As on the date of approval of the financial results, the Holding Company has initiated the process of utilising the funds as per object clause, as mentioned in the prospectus and certain portion of net proceeds are temporarily deposited with scheduled commercial banks. 6. On November 21, 2025, the Government of India notified four new 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 – consolidating 29 existing labour laws. The Ministry of Labour & Employment published Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has assessed and considered the incremental impact of these changes on the basis of best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. The Group continues to monitor the 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 7. The figures for the quarter ended June 30, 2025 have been extracted from the Audited Special Purpose Standalone Interim Financial Statements, which was approved by the Company's Board of Directors on October 27, 2025. These Figures are presented on standalone basis and thus are not comparable with the current reporting period. 8. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of full financial year and the unaudited figures up to the end of the third quarter of the relevant financial year which have been approved by the Holding Company's Board of Directors.



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
1 Remeasurement of post-employment benefit plans (net) (0.30) (0.30)
2 Income-tax relating to items that will not be reclassified to profit or loss 0.10 0.10
Total Amount of items that will not be reclassified to profit and loss (0.20)
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
5 Total Other comprehensive income (0.20) (0.20)





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 MANEK & ASSOCIATES Yes 31-01-2029