| 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 | 02-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 02-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 02-05-2026 14:45:00 |
| End date and time of board meeting | 02-05-2026 18:00:00 |
| 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 |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 11,232.70 | 45,235.58 |
| (ii) | Dividend Income | 13.21 | 34.47 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 34,085.24 | 1,17,202.49 |
| (v) | Net gain on fair value changes | (434.87) | 1,794.39 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 274.58 |
| (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 proprietory trading | 6,810.06 | 23,046.01 |
| 2 | Net gain on modification of finance lease | (12.00) | 104.75 |
| 3 | NA | 0.00 | 0.00 |
| 4 | NA | 0.00 | 0.00 |
| 5 | NA | 0.00 | 0.00 |
| 6 | NA | 0.00 | 0.00 |
| 7 | NA | 0.00 | 0.00 |
| 8 | NA | 0.00 | 0.00 |
| 9 | NA | 0.00 | 0.00 |
| 10 | NA | 0.00 | 0.00 |
| Total other revenue from operations | 6,798.06 | 23,150.76 | |
| Total Revenue From Operations | 51,694.34 | 1,87,692.27 | |
| Other income | 417.86 | 756.45 | |
| Total income | 52,112.20 | 1,88,448.72 | |
| 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 | 9,651.25 | 36,887.80 | |
| Finance costs | 5,727.50 | 22,132.41 | |
| Depreciation, depletion and amortisation expense | 729.77 | 2,807.56 | |
| Fees and commission expense | 28,025.44 | 96,761.74 | |
| 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 | 661.72 | 1,893.28 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 4,384.81 | 14,512.72 |
| 2 | NA | 0.00 | 0.00 |
| 3 | NA | 0.00 | 0.00 |
| 4 | NA | 0.00 | 0.00 |
| 5 | NA | 0.00 | 0.00 |
| 6 | NA | 0.00 | 0.00 |
| 7 | NA | 0.00 | 0.00 |
| 8 | NA | 0.00 | 0.00 |
| 9 | NA | 0.00 | 0.00 |
| 10 | NA | 0.00 | 0.00 |
| Total other expenses | 4,384.81 | 14,512.72 | |
| Total expenses | 49,180.49 | 1,74,995.51 | |
| 3 | Total profit before exceptional items and tax | 2,931.71 | 13,453.21 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 2,931.71 | 13,453.21 |
| 7 | Tax expense | ||
| 8 | Current tax | (34.44) | 2,991.85 |
| 9 | Deferred tax | 819.73 | 136.76 |
| 10 | Total tax expenses | 785.29 | 3,128.61 |
| 11 | Net Profit Loss for the period from continuing operations | 2,146.42 | 10,324.60 |
| 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 | 2,146.42 | 10,324.60 |
| 16 | Other comprehensive income net of taxes | 600.92 | 994.87 |
| 17 | Total Comprehensive Income for the period | 2,747.34 | 11,319.47 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 2,108.29 | 10,201.30 | |
| Total profit or loss, attributable to non-controlling interests | 38.13 | 123.30 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 2,706.19 | 11,193.62 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 41.15 | 125.85 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 4,188.00 | 4,188.00 | |
| Face value of equity share capital | 2 | 2 | |
| 21 | Reserves excluding revaluation reserve | 1,26,209.96 | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 1.01 | 4.87 | |
| Diluted earnings per share from continuing operations | 1.01 | 4.87 | |
| 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 | 1.01 | 4.87 | |
| Diluted earnings per share | 1.01 | 4.87 | |
| 23 | Debt equity ratio | 1.5300 | 1.5300 |
| 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 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 13,453.21 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 18,825.97 | |
| Adjustments for decrease (increase) in inventories | (187.90) | |
| Adjustments for decrease (increase) in trade receivables, current | (16,737.33) | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | 22,800.26 | |
| Adjustments for decrease (increase) in other non-current assets | (853.67) | |
| Adjustments for other financial assets, non-current | 0.00 | |
| Adjustments for other financial assets, current | 0.00 | |
| Adjustments for other bank balances | (76,356.45) | |
| Adjustments for increase (decrease) in trade payables, current | 24,631.22 | |
| 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 | 2,807.56 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 750.49 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 7,118.00 | |
| Adjustments for other financial liabilities, non-current | (513.23) | |
| Adjustments for unrealised foreign exchange losses gains | (230.55) | |
| Adjustments for dividend income | 34.47 | |
| Adjustments for interest income | 202.23 | |
| 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) | 0.00 | |
| 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) | (18,182.33) | |
| Net cash flows from (used in) operations | (4,729.12) | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 3,847.56 | |
| Other inflows (outflows) of cash | 1,286.02 | |
| Net cash flows from (used in) operating activities | (7,290.66) | |
| 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 | 43.35 | |
| Purchase of property, plant and equipment | 4,513.81 | |
| 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 | 34.47 | |
| Interest received | 165.17 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) investing activities | (4,270.82) | |
| 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 | 25,656.93 | |
| Proceeds from borrowings | 51,189.52 | |
| Repayments of borrowings | 43,772.26 | |
| Payments of lease liabilities | 1,896.94 | |
| Dividends paid | 2,695.73 | |
| Interest paid | 17,157.20 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (284.86) | |
| Net cash flows from (used in) financing activities | 11,039.46 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (522.02) | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 733.97 | |
| Net increase (decrease) in cash and cash equivalents | 211.95 | |
| 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 | 15,285.22 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 15,285.22 | ||
| Bank Balance other than (a) above | 2,58,840.94 | ||
| Derivative financial instruments | 11,155.02 | ||
| Receivables | |||
| (I) Trade Receivables | 82,689.06 | ||
| (II) Other Receivables | 2,479.64 | ||
| Loans | 1,38,764.16 | ||
| Investments | 11,249.65 | ||
| Other Financial assets | |||
| 1 | Other financial assets | 17,577.92 | |
| 2 | Securities for trade | 6,176.83 | |
| Total of Other Financial assets | 23,754.75 | ||
| Total Financial Assets | 5,44,218.44 | ||
| 2 | Non Financial Asset | ||
| Inventories | 462.65 | ||
| Current tax assets (Net) | 1,940.67 | ||
| Deferred tax Assets (Net) | 3,219.16 | ||
| Investment Property | 713.57 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 7,844.74 | ||
| Capital work-in-progress | 7,788.88 | ||
| Intangible assets under development | 124.37 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 238.49 | ||
| Other non-financial assets | |||
| 1 | Other non-financial assets | 7,812.76 | |
| Total of Other non-financial assets | 7,812.76 | ||
| Total Non Financial Assets | 30,145.29 | ||
| Total assets | 5,74,363.73 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 4,188.00 | ||
| Other equity | 1,26,209.96 | ||
| Total equity attributable to owners of parent | 1,30,397.96 | ||
| Non controlling interest | 21271000 | ||
| Total equity | 1,30,610.67 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 9,749.24 | |
| (b) | Payables | 0.00 | |
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 13.91 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 1,14,998.12 | ||
| 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 | 38,526.18 | |
| (d) | Borrowings (Other than Debt Securities) | 1,61,291.17 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 0.00 | |
| Other financial liabilities | |||
| 1 | Other financial liabilities | 1,10,106.49 | |
| Total of Other financial liabilities | 1,10,106.49 | ||
| Total Financial Liabilities | 4,34,685.11 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 451.42 | |
| (b) | Provisions | 5,206.93 | |
| (C ) | Deferred tax liabilities (Net) | 0.00 | |
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 3,409.60 | |
| Total of Other non-financial liabilities | 3,409.60 | ||
| Total Non Financial Liabilities | 9,067.95 | ||
| Total liabilities | 4,43,753.06 | ||
| Total equity and liabilites | 5,74,363.73 | ||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| Whether results 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) | |||
| 1 | Broking, Distribution and Trading | 28,678.60 | 1,08,922.20 |
| 2 | Insurance Broking | 20,814.50 | 66,753.19 |
| 3 | Financing activities | 4,330.03 | 18,894.01 |
| Total Segment Revenue | 53,823.13 | 1,94,569.40 | |
| Less: Inter segment revenue | 1,710.93 | 6,120.68 | |
| Revenue from operations | 52,112.20 | 1,88,448.72 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Broking, Distribution and Trading | 6,089.34 | 23,935.31 |
| 2 | Insurance Broking | 451.28 | 1,429.12 |
| 3 | Financing activities | 2,118.59 | 10,221.19 |
| Total Profit before tax | 8,659.21 | 35,585.62 | |
| i. Finance cost | 5,727.50 | 22,132.41 | |
| ii. Other Unallocable Expenditure net off Unallocable income | |||
| Profit before tax | 2,931.71 | 13,453.21 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Broking, Distribution and Trading | 4,62,487.61 | 4,62,487.61 |
| 2 | Insurance Broking | 14,036.82 | 14,036.82 |
| 3 | Financing activities | 1,26,730.68 | 1,26,730.68 |
| Total Segment Asset | 6,03,255.11 | 6,03,255.11 | |
| Un-allocable Assets | (28,891.38) | (28,891.38) | |
| Net Segment Asset | 5,74,363.73 | 5,74,363.73 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Broking, Distribution and Trading | 3,78,334.42 | 3,78,334.42 |
| 2 | Insurance Broking | 11,909.72 | 11,909.72 |
| 3 | Financing activities | 77,900.30 | 77,900.30 |
| Total Segment Liabilities | 4,68,144.44 | 4,68,144.44 | |
| Un-allocable Liabilities | (24,178.67) | (24,178.67) | |
| Net Segment Liabilities | 4,43,965.77 | 4,43,965.77 | |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| 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 of the net defined benefit liablity / asset | 15809000 | 3876000 |
| Total Amount of items that will not be reclassified to profit and loss | 15809000 | 3876000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 39.48 | 8.41 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange Differences on translating foreign operations | 48231000 | 96452000 |
| Total Amount of items that will be reclassified to profit and loss | 48231000 | 96452000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 600.92 | 994.87 |
| Whether results are audited or unaudited | Audited |
|---|---|
| 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 | P C Bindal & Co | Yes | 31-07-2027 | ||
|---|---|---|---|---|---|