| Scrip code | 535789 |
|---|---|
| NSE Symbol | SAMMAANCAP |
| MSEI Symbol | NOTLISTED |
| ISIN | INE148I01020 |
| Name of company | Sammaan Capital 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 | 31-10-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 24-10-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Investing and Financing related activities |
| Start date and time of board meeting | 31-10-2025 11:00:00 |
| End date and time of board meeting | 31-10-2025 13:40:00 |
| 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 | Not applicable |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 1,44,902.00 | 3,01,266.00 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 4,113.00 | 10,337.00 |
| (v) | Net gain on fair value changes | 29,164.00 | 33,369.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 46,881.00 | 1,20,121.00 |
| (vii) | Sale of products (including Excise Duty) | 0.00 | 0.00 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 2,25,060.00 | 4,65,093.00 | |
| Other income | 992.00 | 1,902.00 | |
| Total income | 2,26,052.00 | 4,66,995.00 | |
| 2 | Expenses | ||
| Cost of materials consumed | 0.00 | 0.00 | |
| Purchases of stock-in-trade | 0.00 | 0.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | |
| Employee benefit expense | 20,171.00 | 38,579.00 | |
| Finance costs | 1,28,600.00 | 2,48,212.00 | |
| Depreciation, depletion and amortisation expense | 2,124.00 | 4,227.00 | |
| Fees and commission expense | 0.00 | 0.00 | |
| Net loss on fair value changes | 0.00 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 22,903.00 | 69,501.00 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 9,751.00 | 17,162.00 |
| Total other expenses | 9,751.00 | 17,162.00 | |
| Total expenses | 1,83,549.00 | 3,77,681.00 | |
| 3 | Total profit before exceptional items and tax | 42,503.00 | 89,314.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 42,503.00 | 89,314.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 578.00 | 1,117.00 |
| 9 | Deferred tax | 11,078.00 | 23,920.00 |
| 10 | Total tax expenses | 11,656.00 | 25,037.00 |
| 11 | Net Profit Loss for the period from continuing operations | 30,847.00 | 64,277.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 15 | Total profit (loss) for period | 30,847.00 | 64,277.00 |
| 16 | Other comprehensive income net of taxes | (11,328.00) | (21,493.00) |
| 17 | Total Comprehensive Income for the period | 19,519.00 | 42,784.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 30,847.00 | 64,277.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 19,519.00 | 42,784.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 16,270.00 | 16,270.00 | |
| Face value of equity share capital | 2 | 2 | |
| 21 | Reserves excluding revaluation reserve | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 3.79 | 7.9 | |
| Diluted earnings per share from continuing operations | 3.79 | 7.9 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | 0 | 0 | |
| Diluted earnings per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings per share | 3.79 | 7.9 | |
| Diluted earnings per share | 3.79 | 7.9 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | ||
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 89,314.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 2,39,121.00 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | (1,37,781.00) | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | 0.00 | |
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |
| Adjustments for other financial assets, non-current | (1,01,675.00) | |
| Adjustments for other financial assets, current | (1,398.00) | |
| Adjustments for other bank balances | 0.00 | |
| Adjustments for increase (decrease) in trade payables, current | (2,32,864.00) | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 4,227.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 1,29,192.00 | |
| Adjustments for provisions, current | 102.00 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 0.00 | |
| Adjustments for other financial liabilities, non-current | 0.00 | |
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 3,01,266.00 | |
| Adjustments for share-based payments | 0.00 | |
| Adjustments for fair value losses (gains) | 0.00 | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |
| Other adjustments to reconcile profit (loss) | (779.00) | |
| Other adjustments for non-cash items | 0.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (4,03,121.00) | |
| Net cash flows from (used in) operations | (3,13,807.00) | |
| Dividends received | 0.00 | |
| Interest paid | 2,37,087.00 | |
| Interest received | 2,97,861.00 | |
| Income taxes paid (refund) | 15,060.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (2,68,093.00) | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |
| Other cash receipts from sales of interests in joint ventures | 0.00 | |
| Other cash payments to acquire interests in joint ventures | 0.00 | |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Proceeds from sales of property, plant and equipment | 1,134.00 | |
| Purchase of property, plant and equipment | 2,971.00 | |
| Proceeds from sales of investment property | 0.00 | |
| Purchase of investment property | 0.00 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 0.00 | |
| Proceeds from sales of intangible assets under development | 0.00 | |
| Purchase of intangible assets under development | 0.00 | |
| Proceeds from sales of goodwill | 0.00 | |
| Purchase of goodwill | 0.00 | |
| Proceeds from biological assets other than bearer plants | 0.00 | |
| Purchase of biological assets other than bearer plants | 0.00 | |
| Proceeds from government grants | 0.00 | |
| Proceeds from sales of other long-term assets | 0.00 | |
| Purchase of other long-term assets | 0.00 | |
| Cash advances and loans made to other parties | 0.00 | |
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Dividends received | 0.00 | |
| Interest received | 32,045.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (1,28,860.00) | |
| Net cash flows from (used in) investing activities | (98,652.00) | |
| Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |
| Payments from changes in ownership interests in subsidiaries | 0.00 | |
| Proceeds from issuing shares | 1,982.00 | |
| Proceeds from issuing other equity instruments | 0.00 | |
| Payments to acquire or redeem entity's shares | 0.00 | |
| Payments of other equity instruments | 0.00 | |
| Proceeds from exercise of stock options | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 2,28,937.00 | |
| Proceeds from borrowings | 52,883.00 | |
| Repayments of borrowings | 0.00 | |
| Payments of lease liabilities | 3,074.00 | |
| Dividends paid | 5.00 | |
| Interest paid | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities | 2,80,723.00 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (86,022.00) | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |
| Net increase (decrease) in cash and cash equivalents | (86,022.00) | |
| Cash and cash equivalents cash flow statement at beginning of period | 3,34,963.00 | |
| Cash and cash equivalents cash flow statement at end of period | 2,48,941.00 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 2,48,941.00 | ||
| Bank Balance other than (a) above | 1,90,182.00 | ||
| Derivative financial instruments | 4,581.00 | ||
| Receivables | |||
| (I) Trade Receivables | 1,131.00 | ||
| (II) Other Receivables | 0.00 | ||
| Loans | 44,60,514.00 | ||
| Investments | 14,76,185.00 | ||
| Other Financial assets | 3,52,004.00 | ||
| Total Financial Assets | 67,33,538.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 79,771.00 | ||
| Deferred tax Assets (Net) | 58,516.00 | ||
| Investment Property | 0.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 9,299.00 | ||
| Capital work-in-progress | 0.00 | ||
| Intangible assets under development | 0.00 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 3,492.00 | ||
| Other non-financial assets (to be specified) | 2,29,060.00 | ||
| Total Non Financial Assets | 3,80,138.00 | ||
| Total assets | 71,13,676.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 16,270.00 | ||
| Other equity | 22,21,024.00 | ||
| Total equity attributable to owners of parent | 22,37,294.00 | ||
| Non controlling interest | 0 | ||
| Total equity | 22,37,294.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 0.00 | |
| (b) | Payables | 0.00 | |
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 89.00 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| (C ) | Debt Securities | 18,91,204.00 | |
| (d) | Borrowings (Other than Debt Securities) | 22,71,131.00 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 3,91,570.00 | |
| (g) | Other financial liabilities | 2,75,859.00 | |
| Total Financial Liabilities | 48,29,853.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 115.00 | |
| (b) | Provisions | 10,497.00 | |
| (C ) | Deferred tax liabilities (Net) | 7.00 | |
| (d) | Other non-financial liabilities | 35,910.00 | |
| Total Non Financial Liabilities | 46,529.00 | ||
| Total liabilities | 48,76,382.00 | ||
| Total equity and liabilites | 71,13,676.00 | ||
| Disclosure of notes on assets and liabilities | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| 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 | |||
| Net Segment Asset | |||
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| Total Segment Liabilities | |||
| Un-allocable Liabilities | |||
| Net Segment Liabilities | |||
| Disclosure of notes on segments | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| 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 | ||
| 1 | Remeasurement gain on defined benefit plan | 21300000 | 21100000 |
| 2 | (Loss) / Gain on equity instrument designated at FVOCI | -936000000 | -2093500000 |
| Total Amount of items that will not be reclassified to profit and loss | -914700000 | -2072400000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (2,144.00) | (4,460.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Effective portion of cash flow hedges | -577900000 | -698700000 |
| Total Amount of items that will be reclassified to profit and loss | -577900000 | -698700000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (1,454.00) | (1,758.00) |
| 5 | Total Other comprehensive income | (11,328.00) | (21,493.00) |