| Scrip code | 543263 |
|---|---|
| NSE Symbol | SMCGLOBAL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE103C01036 |
| Name of company | Smc Global Securities 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 | 30-10-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 17-10-2025 |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 30-10-2025 20:30:00 |
| End date and time of board meeting | 30-10-2025 21:45:00 |
| 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 | 11,357.20 | 22,485.65 |
| (ii) | Dividend Income | 13.66 | 13.99 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 28,334.87 | 52,898.83 |
| (v) | Net gain on fair value changes | 104.67 | 685.45 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 0.00 | 0.00 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| 1 | Net gain on Propritetary Trading | 4,216.46 | 10,436.02 |
| Total other revenue from operations | 4,216.46 | 10,436.02 | |
| Total Revenue From Operations | 44,026.86 | 86,519.94 | |
| Other income | 194.63 | 263.94 | |
| Total income | 44,221.49 | 86,783.88 | |
| 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 | 9,151.83 | 17,878.04 | |
| Finance costs | 5,142.87 | 10,726.94 | |
| Depreciation, depletion and amortisation expense | 707.05 | 1,369.56 | |
| Fees and commission expense | 22,957.57 | 43,068.29 | |
| 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 | 331.16 | 699.65 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 3,147.99 | 6,422.76 |
| Total other expenses | 3,147.99 | 6,422.76 | |
| Total expenses | 41,438.47 | 80,165.24 | |
| 3 | Total profit before exceptional items and tax | 2,783.02 | 6,618.64 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 2,783.02 | 6,618.64 |
| 7 | Tax expense | ||
| 8 | Current tax | 1,137.16 | 1,871.23 |
| 9 | Deferred tax | (454.12) | (347.58) |
| 10 | Total tax expenses | 683.04 | 1,523.65 |
| 11 | Net Profit Loss for the period from continuing operations | 2,099.98 | 5,094.99 |
| 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 | 2,099.98 | 5,094.99 |
| 16 | Other comprehensive income net of taxes | 312.83 | 286.14 |
| 17 | Total Comprehensive Income for the period | 2,412.81 | 5,381.13 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 2,065.80 | 5,039.33 | |
| Total profit or loss, attributable to non-controlling interests | 34.18 | 55.66 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 2,378.79 | 5,325.79 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 34.02 | 55.34 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 2,094.00 | 2,094.00 | |
| 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 | 1.97 | 4.81 | |
| Diluted earnings per share from continuing operations | 1.97 | 4.81 | |
| 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 | 1.97 | 4.81 | |
| Diluted earnings per share | 1.97 | 4.81 | |
| 23 | Debt equity ratio | 1.5600 | 1.5600 |
| 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 | 6,618.64 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 9,246.19 | |
| Adjustments for decrease (increase) in inventories | (559.06) | |
| Adjustments for decrease (increase) in trade receivables, current | (19,307.69) | |
| Adjustments for decrease (increase) in trade receivables, non-current | (5.17) | |
| Adjustments for decrease (increase) in other current assets | (705.49) | |
| Adjustments for decrease (increase) in other non-current assets | 274.20 | |
| Adjustments for other financial assets, non-current | (271.28) | |
| Adjustments for other financial assets, current | 24,482.27 | |
| Adjustments for other bank balances | (36,489.25) | |
| Adjustments for increase (decrease) in trade payables, current | (12,101.21) | |
| Adjustments for increase (decrease) in trade payables, non-current | (1,963.44) | |
| Adjustments for increase (decrease) in other current liabilities | 2,767.87 | |
| Adjustments for increase (decrease) in other non-current liabilities | (4,560.44) | |
| Adjustments for depreciation and amortisation expense | 1,369.56 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 699.65 | |
| Adjustments for provisions, current | 448.39 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 4,702.85 | |
| Adjustments for other financial liabilities, non-current | 5,837.23 | |
| Adjustments for unrealised foreign exchange losses gains | (34.37) | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 0.00 | |
| 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) | (177.07) | |
| 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) | (26,346.26) | |
| Net cash flows from (used in) operations | (19,727.62) | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 1,468.89 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (21,196.51) | |
| 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 | 36.96 | |
| Purchase of property, plant and equipment | 1,534.15 | |
| 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 | 40.42 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) investing activities | (1,456.77) | |
| 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 | 0.00 | |
| 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 | 10,452.90 | |
| Proceeds from borrowings | 38,529.04 | |
| Repayments of borrowings | 18,958.82 | |
| Payments of lease liabilities | 1,028.37 | |
| Dividends paid | 1,349.64 | |
| Interest paid | 8,821.70 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (117.51) | |
| Net cash flows from (used in) financing activities | 18,705.90 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (3,947.38) | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 310.61 | |
| Net increase (decrease) in cash and cash equivalents | (3,636.77) | |
| Cash and cash equivalents cash flow statement at beginning of period | 15,073.27 | |
| Cash and cash equivalents cash flow statement at end of period | 11,436.50 | |
| 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 | 15.81 | ||
| Bank Balance other than (a) above | 2,30,394.43 | ||
| Derivative financial instruments | 7,512.73 | ||
| Receivables | |||
| (I) Trade Receivables | 85,653.60 | ||
| (II) Other Receivables | 2,798.01 | ||
| Loans | 1,44,905.72 | ||
| Investments | 8,196.53 | ||
| Other Financial assets | 17,156.17 | ||
| Total Financial Assets | 4,96,633.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 833.81 | ||
| Current tax assets (Net) | 1,399.36 | ||
| Deferred tax Assets (Net) | 3,723.11 | ||
| Investment Property | 726.03 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 8,015.09 | ||
| Capital work-in-progress | 5,416.91 | ||
| Intangible assets under development | 51.75 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 217.50 | ||
| Other non-financial assets (to be specified) | 7,159.06 | ||
| Total Non Financial Assets | 27,542.62 | ||
| Total assets | 5,24,175.62 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 2,094.00 | ||
| Other equity | 1,23,692.52 | ||
| Total equity attributable to owners of parent | 1,25,786.52 | ||
| Non controlling interest | 22321000 | ||
| Total equity | 1,26,009.73 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 4,641.83 | |
| (b) | Payables | 0.00 | |
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 10.40 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 76,097.97 | ||
| 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 | 25,959.23 | |
| (d) | Borrowings (Other than Debt Securities) | 1,69,901.78 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 0.00 | |
| (g) | Other financial liabilities | 1,13,580.71 | |
| Total Financial Liabilities | 3,90,191.92 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 820.57 | |
| (b) | Provisions | 5,023.14 | |
| (C ) | Deferred tax liabilities (Net) | 0.00 | |
| (d) | Other non-financial liabilities | 2,130.26 | |
| Total Non Financial Liabilities | 7,973.97 | ||
| Total liabilities | 3,98,165.89 | ||
| Total equity and liabilites | 5,24,175.62 | ||
| 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) | |||
| 1 | Broking, distribution and trading | 24,091.11 | 51,585.71 |
| 2 | Insurance broking services | 16,246.04 | 27,832.27 |
| 3 | Financing activities | 4,644.86 | 9,726.52 |
| Total Segment Revenue | 44,982.01 | 89,144.50 | |
| Less: Inter segment revenue | 760.52 | 2,360.62 | |
| Revenue from operations | 44,221.49 | 86,783.88 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Broking, distribution and trading | 4,881.64 | 11,201.93 |
| 2 | Insurance broking services | 415.24 | 657.22 |
| 3 | Financing activities | 2,629.01 | 5,486.43 |
| Total Profit before tax | 7,925.89 | 17,345.58 | |
| i. Finance cost | 5,142.87 | 10,726.94 | |
| ii. Other Unallocable Expenditure net off Unallocable income | |||
| Profit before tax | 2,783.02 | 6,618.64 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Broking, distribution and trading | 4,13,319.80 | 4,13,319.80 |
| 2 | Insurance broking services | 10,113.79 | 10,113.79 |
| 3 | Financing activities | 1,27,771.32 | 1,27,771.32 |
| Total Segment Asset | 5,51,204.91 | 5,51,204.91 | |
| Un-allocable Assets | (27,029.29) | (27,029.29) | |
| Net Segment Asset | 5,24,175.62 | 5,24,175.62 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Broking, distribution and trading | 3,35,564.97 | 3,35,564.97 |
| 2 | Insurance broking services | 7,881.70 | 7,881.70 |
| 3 | Financing activities | 79,248.51 | 79,248.51 |
| Total Segment Liabilities | 4,22,695.18 | 4,22,695.18 | |
| Un-allocable Liabilities | (24,306.08) | (24,306.08) | |
| Net Segment Liabilities | 3,98,389.10 | 3,98,389.10 | |
| 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 of the net defined benefit liability / asset | -3977000 | -7955000 |
| Total Amount of items that will not be reclassified to profit and loss | -3977000 | -7955000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (10.35) | (20.71) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences on translating foreign operations | 34225000 | 34498000 |
| Total Amount of items that will be reclassified to profit and loss | 34225000 | 34498000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 312.83 | 286.14 |