INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol SMARTEN
MSEI Symbol NOTLISTED
ISIN INE14GK01016
Name of Company Smarten Power Systems Limited
Type of company SME
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 10-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
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
Segment Reporting Single segment
Description of single segment Manufacturing and marketing of various range of products Home UPS/ Inverter/ Solar Power Conditioning Unit / Solar Charge Controller / Solar Inverter/ Solar Panels/ Batteries / Off-Grid Solution / Grid Tie Inverter and Customized Solar Solutions
Start date and time of board meeting 10-11-2025   15:30:00
End date and time of board meeting 10-11-2025   17:00:00
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 Not applicable


Financial Results — Other than Bank

Amount in (Lakhs)

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 01-04-2025 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 Revenue From Operations
Revenue from operations 11,526.31 11,526.31
Other income 140.88 140.88
Total Income 11,667.19 11,667.19
2 Expenses
(a) Cost of materials consumed 5,521.92 5,521.92
(b) Purchases of stock-in-trade 3,765.09 3,765.09
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (327.75) (327.75)
(d) Employee benefit expense 816.28 816.28
(e) Finance costs 63.06 63.06
(f) Depreciation and amortisation expense 15.34 15.34
(g) Other Expenses
1 Other Expenses 1,066.38 1,066.38
Total other expenses 1,066.38 1,066.38
Total expenses 10,920.32 10,920.32
3 Profit before exceptional and extraordinary items and tax 746.87 746.87
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 746.87 746.87
6 Extraordinary items 0.00 0.00
7 Profit before tax 746.87 746.87
8 Tax Expense
Current tax 187.97 187.97
Deferred tax (29.16) (29.16)
Total tax expenses 158.81 158.81
9 Net Profit Loss for the period from continuing operations 588.06 588.06
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 588.06 588.06
14 Share of profit (loss) of associates 0.00 0.00
15 Profit (loss) of minority interest 0.00 0.00
16 Net profit (Loss) for the period 588.06 588.06
17 Details of equity share capital
Paid-up equity share capital 1,900.08 1,900.08
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.09 3.09
Diluted earnings (loss) per share from continuing and discontinued operations 3.09 3.09
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

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
D Nature of report standalone or consolidated Consolidated
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 746.87
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 63.06
Adjustments for depreciation and amortisation expense 15.34
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 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 to profit (loss) 78.40
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (321.00)
Adjustments for decrease (increase) in trade receivables 1,023.42
Adjustments for decrease (increase) in other current assets (557.39)
Adjustments for increase (decrease) in trade payables (638.76)
Adjustments for increase (decrease) in other current liabilities (652.51)
Adjustments for provisions 0.00
Total adjustments for working capital (1,146.24)
Total adjustments for reconcile profit (loss) (1,067.84)
Net cash flows from (used in) operations (320.97)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 158.81
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items (479.78)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (479.78)
4 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 0.00
Purchase of property plant and equipment 166.03
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 1,049.03
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 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (1,215.06)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (1,215.06)
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 1,072.72
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 3,566.90
Net cash flows from (used in) financing activities before extraordinary items 2,494.18
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 2,494.18
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 799.34
6 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 799.34
Cash and cash equivalents cash flow statement at beginning of period 332.12
Cash and cash equivalents cash flow statement at end of period 1,131.46


Statement of Asset and Liabilities

Amount in (Lakhs)

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
Equity and liabilities
1 Shareholders' funds
Share capital 1,900.08
Reserves and surplus 6,171.68
Money received against share warrants 0.00
Total shareholders' funds 8,071.76
2 Share application money pending allotment 0.00
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings 8.36
Deferred tax liabilities (net)
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Long-term provisions 133.98
Total non-current liabilities 142.34
6 Current liabilities
Short-term borrowings 577.83
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 1,798.88
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 280.44
Total Trade payable 2,079.32
Other current liabilities 517.12
Short-term provisions 218.33
Total current liabilities 3,392.60
Total equity and liabilities 11,606.70
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 444.32
Producing properties
Intangible assets 0.00
Preproducing properties
Property, Plant and Equipment capital work-in-progress 619.62
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 1,063.94
ii Non-current investments 0.00
v Deferred tax assets (net) 54.24
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 1,260.49
viii Other non-current assets
Total non-current assets 2,378.67
Current assets
Current investments 0.00
Inventories 3,722.44
Trade receivables 2,799.15
Cash and cash equivalents 1,131.46
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 624.99
Other current assets 949.99
Total current assets 9,228.03
Total assets 11,606.70
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2025 01-04-2025
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