| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 26-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 21-10-2026 |
| 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 | 26-10-2026 20:00:00 |
| End date and time of board meeting | 26-10-2026 21:15:00 |
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 | 11,869.97 | 23,242.17 |
| (ii) | Dividend Income | 9.96 | 12.21 |
| (iii) | Rental Income | 0.00 | 0.00 |
| (iv) | Fees and commission Income | 33,683.21 | 64,748.13 |
| (v) | Net gain on fair value changes | 2,443.75 | 2,873.97 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 85.33 |
| (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 | 5,237.72 | 13,790.82 |
| Total other revenue from operations | 5,237.72 | 13,790.82 | |
| Total Revenue From Operations | 53,244.61 | 1,04,752.63 | |
| Other income | 241.42 | 293.70 | |
| Total income | 53,486.03 | 1,05,046.33 | |
| 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 | 10,024.60 | 20,186.48 | |
| Finance costs | 6,034.31 | 11,584.80 | |
| Depreciation, depletion and amortisation expense | 568.53 | 1,105.96 | |
| Fees and commission expense | 28,578.91 | 55,006.33 | |
| 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 | 110.05 | 361.26 | |
| (f) | Other expenses | ||
| 1 | Other expenses | 4,381.98 | 8,355.80 |
| 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 | 4,381.98 | 8,355.80 | |
| Total expenses | 49,698.38 | 96,600.63 | |
| 3 | Total profit before exceptional items and tax | 3,787.65 | 8,445.70 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 3,787.65 | 8,445.70 |
| 7 | Tax expense | ||
| 8 | Current tax | 636.14 | 1,856.68 |
| 9 | Deferred tax | 328.83 | 92.79 |
| 10 | Total tax expenses | 964.97 | 1,949.47 |
| 11 | Net Profit Loss for the period from continuing operations | 2,822.68 | 6,496.23 |
| 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 | 2,822.68 | 6,496.23 |
| 16 | Other comprehensive income net of taxes | 200.97 | 220.53 |
| 17 | Total Comprehensive Income for the period | 3,023.65 | 6,716.76 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 2,786.07 | 6,443.52 | |
| Total profit or loss, attributable to non-controlling interests | 36.61 | 52.71 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 2,986.41 | 6,662.78 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 37.24 | 53.98 | |
| 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 | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 1.33 | 3.08 | |
| Diluted earnings per share from continuing operations | 1.33 | 3.08 | |
| 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 | 1.33 | 3.08 | |
| Diluted earnings per share | 1.33 | 3.08 | |
| 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 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 |
| 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 | 8,445.70 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 9,892.86 | |
| Adjustments for decrease (increase) in inventories | (226.36) | |
| Adjustments for decrease (increase) in trade receivables, current | (10,785.45) | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | (15,788.81) | |
| Adjustments for decrease (increase) in other non-current assets | (301.14) | |
| Adjustments for other financial assets, non-current | 0.00 | |
| Adjustments for other financial assets, current | 0.00 | |
| Adjustments for other bank balances | 37,371.50 | |
| Adjustments for increase (decrease) in trade payables, current | (39,777.03) | |
| 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 | 1,105.96 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 396.83 | |
| Adjustments for provisions, non-current | 0.00 | |
| Adjustments for other financial liabilities, current | 11,085.76 | |
| Adjustments for other financial liabilities, non-current | 577.66 | |
| Adjustments for unrealised foreign exchange losses gains | (42.01) | |
| Adjustments for dividend income | 12.21 | |
| Adjustments for interest income | 76.02 | |
| 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) | (6,578.46) | |
| Net cash flows from (used in) operations | 1,867.24 | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 1,556.10 | |
| Other inflows (outflows) of cash | (1,234.56) | |
| Net cash flows from (used in) operating activities | (923.42) | |
| 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 | 103.54 | |
| Purchase of property, plant and equipment | 3,503.21 | |
| Proceeds from sales of investment property | 0.00 | |
| Purchase of investment property | 0.50 | |
| 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 | 12.21 | |
| Interest received | 65.76 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) investing activities | (3,322.20) | |
| 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 | 0.00 | |
| Proceeds from borrowings | 42,520.81 | |
| Repayments of borrowings | 22,957.06 | |
| Payments of lease liabilities | 699.66 | |
| Dividends paid | 1,293.04 | |
| Interest paid | 9,769.14 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 62.91 | |
| Net cash flows from (used in) financing activities | 7,864.82 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 3,619.20 | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 247.97 | |
| Net increase (decrease) in cash and cash equivalents | 3,867.17 | |
| Cash and cash equivalents cash flow statement at beginning of period | 15,285.22 | |
| Cash and cash equivalents cash flow statement at end of period | 19,152.39 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2026 | ||
| Date of end of reporting period | 30-09-2026 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 19,152.39 | ||
| Bank Balance other than (a) above | 2,21,469.44 | ||
| Derivative financial instruments | 8,681.32 | ||
| Receivables | |||
| (I) Trade Receivables | 93,317.03 | ||
| (II) Other Receivables | 2,870.45 | ||
| Loans | 1,46,867.56 | ||
| Investments | 15,360.04 | ||
| Other Financial assets | |||
| 1 | Other financial assets | 22,037.48 | |
| 2 | Securities for trade | 6,705.53 | |
| Total of Other Financial assets | 28,743.01 | ||
| Total Financial Assets | 5,36,461.24 | ||
| 2 | Non Financial Asset | ||
| Inventories | 689.01 | ||
| Current tax assets (Net) | 2,032.45 | ||
| Deferred tax Assets (Net) | 3,346.56 | ||
| Investment Property | 600.31 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 8,204.31 | ||
| Capital work-in-progress | 9,661.49 | ||
| Intangible assets under development | 101.72 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 229.47 | ||
| Other non-financial assets | |||
| 1 | Other non-financial assets (to be specified) | 8,737.97 | |
| Total of Other non-financial assets | 8,737.97 | ||
| Total Non Financial Assets | 33,603.29 | ||
| Total assets | 5,70,064.53 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 4,188.00 | ||
| Other equity | 1,31,616.34 | ||
| Total equity attributable to owners of parent | 1,35,804.34 | ||
| Non controlling interest | 22769000 | ||
| Total equity | 1,36,032.03 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 6,673.63 | |
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 18.21 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 75,146.00 | ||
| 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 | 36,879.01 | |
| (d) | Borrowings (Other than Debt Securities) | 1,84,388.88 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 0.00 | |
| Other financial liabilities | |||
| 1 | Other financial liabilities | 1,21,050.18 | |
| Total of Other financial liabilities | 1,21,050.18 | ||
| Total Financial Liabilities | 4,24,155.91 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 811.84 | |
| (b) | Provisions | 5,584.99 | |
| (C ) | Deferred tax liabilities (Net) | 256.33 | |
| Other non-financial liabilities | |||
| 1 | Other non-financial liabilities | 3,223.43 | |
| Total of Other non-financial liabilities | 3,223.43 | ||
| Total Non Financial Liabilities | 9,876.59 | ||
| Total liabilities | 4,34,032.50 | ||
| Total equity and liabilites | 5,70,064.53 | ||
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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) | |||
| 1 | Broking, Distribution and Trading | 28,828.57 | 60,458.33 |
| 2 | Insurance Broking | 19,379.83 | 36,106.48 |
| 3 | Financing activities | 6,202.26 | 10,848.52 |
| Total Segment Revenue | 54,410.66 | 1,07,413.33 | |
| Less: Inter segment revenue | 924.63 | 2,367.00 | |
| Revenue from operations | 53,486.03 | 1,05,046.33 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Broking, Distribution and Trading | 5,606.74 | 13,038.21 |
| 2 | Insurance Broking | 450.51 | 614.29 |
| 3 | Financing activities | 3,764.71 | 6,378.00 |
| Total Profit before tax | 9,821.96 | 20,030.50 | |
| i. Finance cost | 6,034.31 | 11,584.80 | |
| ii. Other Unallocable Expenditure net off Unallocable income | |||
| Profit before tax | 3,787.65 | 8,445.70 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Broking, Distribution and Trading | 4,89,281.09 | 4,89,281.09 |
| 2 | Insurance Broking | 13,605.70 | 13,605.70 |
| 3 | Financing activities | 1,34,788.56 | 1,34,788.56 |
| Total Segment Asset | 6,37,675.35 | 6,37,675.35 | |
| Un-allocable Assets | (67,610.82) | (67,610.82) | |
| Net Segment Asset | 5,70,064.53 | 5,70,064.53 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Broking, Distribution and Trading | 3,64,469.92 | 3,64,469.92 |
| 2 | Insurance Broking | 11,328.78 | 11,328.78 |
| 3 | Financing activities | 83,817.32 | 83,817.32 |
| Total Segment Liabilities | 4,59,616.02 | 4,59,616.02 | |
| Un-allocable Liabilities | (25,355.83) | (25,355.83) | |
| Net Segment Liabilities | 4,34,260.19 | 4,34,260.19 | |
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 the net defined benefit liablity / asset | 938000 | 1877000 |
| Total Amount of items that will not be reclassified to profit and loss | 938000 | 1877000 | |
| 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 | ||
| 1 | Income tax relating to items that will not be reclassified to profit or loss | -210000 | -420000 |
| 2 | Exchange Differences on translating foreign operations | 19369000 | 20596000 |
| Total Amount of items that will be reclassified to profit and loss | 19159000 | 20176000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 200.97 | 220.53 |