Integrated Filing — IndAS

General information about company
Scrip Code	532419
NSE Symbol	SMARTLINK
MSEI Symbol	NOTLISTED
ISIN	INE178C01020
Name of company	SMARTLINK HOLDINGS LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Networking/IT Products
Start date and time of board meeting	09-May-2025   12:15:00
End date and time of board meeting	09-May-2025   14:00:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	654345000	2145263000
	Other income	30678000	119101000
	Total income	685023000	2264364000
2	Expenses
(a)	Cost of materials consumed	254199000	833549000
(b)	Purchases of stock-in-trade	259703000	963101000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	21780000	-55182000
(d)	Employee benefit expense	63168000	234283000
(e)	Finance costs	3271000	15413000
(f)	Depreciation, depletion and amortisation expense	9375000	37313000
(f)	Other Expenses
1	Other expenses	49684000	182570000
	Total other expenses	49684000	182570000
	Total expenses	661180000	2211047000
3	Total profit before exceptional items and tax	23843000	53317000
4	Exceptional items	0	0
5	Total profit before tax	23843000	53317000
6	Tax expense
7	Current tax	0	-138000
8	Deferred tax	-14513000	-12596000
9	Total tax expenses	-14513000	-12734000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	38356000	66051000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	38356000	66051000
17	Other comprehensive income net of taxes	-4132000	-5662000
18	Total Comprehensive Income for the period	34224000	60389000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	38356000	66051000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	34224000	60389000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	19950000	19950000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		1943200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.85	6.62
	Diluted earnings (loss) per share from continuing operations	3.85	6.62
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	3.85	6.62
	Diluted earnings (loss) per share from continuing and discontinued operations	3.85	6.62
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	159767000
	Capital work-in-progress	0
	Investment property	155822000
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	333766000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	15301000
	Total non-current financial assets	349067000
	Deferred tax assets (net)	43261000
	Other non-current assets	34623000
	Total non-current assets	742540000
2	Current assets
	Inventories	296903000
	Current financial asset
	Current investments	714870000
	Trade receivables, current	565796000
	Cash and cash equivalents	7136000
	Bank balance other than cash and cash equivalents	32052000
	Loans, current	0
	Other current financial assets	44818000
	Total current financial assets	1364672000
	Current tax assets (net)	20153000
	Other current assets	36106000
	Total current assets	1717834000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2460374000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	19950000
	Other equity	1943200000
	Total equity attributable to owners of parent	1963150000
	Non controlling interest
	Total equity	1963150000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	16312000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	4652000
	Total non-current financial liabilities	20964000
	Provisions, non-current	27846000
	Deferred tax liabilities (net)	12883000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	61693000
	Current liabilities
	Current financial liabilities
	Borrowings, current	22417000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2648000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	356005000
	Total Trade payable	358653000
	Other current financial liabilities	42538000
	Total current financial liabilities	423608000
	Other current liabilities	7348000
	Provisions, current	4575000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	435531000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	497224000
	Total equity and liabilites	2460374000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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 loss on defined benefit plan	-5521000	-7566000
	Total Amount of items that will not be reclassified to profit and loss	-5521000	-7566000
2	Income tax relating to items that will not be reclassified to profit or loss	-1389000	-1904000
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	-4132000	-5662000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			53317000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			15413000
	Adjustments for decrease (increase) in inventories			-72494000
	Adjustments for decrease (increase) in trade receivables, current			8085000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-2899000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			2347000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-26361000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			289000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			37313000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			1355000
	Adjustments for other financial liabilities, current			16238000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-1168000
	Adjustments for dividend income			0
	Adjustments for interest income			54766000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-42766000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			4067000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-115347000
	Net cash flows from (used in) operations			-62030000
	Dividends received			0
	Interest paid			0
	Interest received			-278000
	Income taxes paid (refund)			-1320000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-60988000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			631469000
	Other cash payments to acquire equity or debt instruments of other entities			341664000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			33726000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			58348000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			42222000
	Net cash flows from (used in) investing activities	356649000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			266791000
	Payments of lease liabilities			5170000
	Dividends paid			0
	Interest paid			20985000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-292946000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2715000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-5000
	Net increase (decrease) in cash and cash equivalents			2710000
	Cash and cash equivalents cash flow statement at beginning of period			4426000
	Cash and cash equivalents cash flow statement at end of period			7136000