INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol SUPREMEPWR
MSEI Symbol NOTLISTED
ISIN INE0QHG01026
Name of Company SUPREME POWER EQUIPMENT 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 12-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-11-2025
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 Standalone
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 The Company is engaged in the business of manufacturing, assembling, fabrication of transformers.
Start date and time of board meeting 12-11-2025   14:30:00
End date and time of board meeting 12-11-2025   16:00:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 28-03-2025
Indicate Company website link for updated RPT policy of the Company https://www.supremepower.in/
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There are no default on Loans and Debt Securities.


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 Standalone Standalone
1 Revenue From Operations
Revenue from operations 8,066.10 8,066.10
Other income 96.56 96.56
Total Income 8,162.66 8,162.66
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 7,163.52 7,163.52
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (900.98) (900.98)
(d) Employee benefit expense 152.01 152.01
(e) Finance costs 87.08 87.08
(f) Depreciation and amortisation expense 35.08 35.08
(g) Other Expenses
1 Other Direct Expenses 117.92 117.92
2 Other Expenses 280.79 280.79
Total other expenses 398.71 398.71
Total expenses 6,935.42 6,935.42
3 Profit before exceptional and extraordinary items and tax 1,227.24 1,227.24
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 1,227.24 1,227.24
6 Extraordinary items 0.00 0.00
7 Profit before tax 1,227.24 1,227.24
8 Tax Expense
Current tax 286.67 286.67
Deferred tax (0.30) (0.30)
Total tax expenses 286.37 286.37
9 Net Profit Loss for the period from continuing operations 940.87 940.87
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 940.87 940.87
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 940.87 940.87
17 Details of equity share capital
Paid-up equity share capital 2,499.11 2,499.11
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 3.76 3.76
Diluted earnings (loss) per share from continuing and discontinued operations 3.76 3.76
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


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Textual Information(1) 1. The above results which are published in accordance with Regulations 33 of SEBI (Listing Obligation & Disclosure Requirements), 2015 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on November 12th, 2025. The Financial results have been prepared in accordance with the Accounting Standards (“AS”) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 7 of Companies (Account) Rules 2014 by the Ministry of Corporate Affairs and amendments thereof. 2. As per Ministry of Corporate Affairs Notification dated February 16, 2015. Companies whose securities are listed on SME Exchange as referred to in Chapter XB of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009 are exempted from the compulsory requirement of adoption of Ind AS. 3. On August 27, 2025, the Company allotted 12,47,000 Convertible Equity Share Warrants on a preferential basis to “Promoter & Promoter Group” and “Non-Promoter” as approved in the Extra-Ordinary General Meeting held on July 14, 2025. Each warrant is issued at a price of Rs.169, comprising a subscription price of Rs.42.25 (25% of the issue price) and a warrant exercise price of Rs.126.75 (75% of the issue price). As of the reporting date, the Company has received Rs.5,26,85,750/- representing the subscription amount (25% of the issue price) from allottees as the warrant subscription price. The balance amount will be payable upon the exercise of the warrants. Each warrant entitles the holder to apply for one fully paid-up equity share of the Company with a face value of Rs.10 upon payment of the balance Rs.126.75 per warrant. Conversion can occur in one or more tranches within 18 months from the date of allotment of share warrants as per the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018. The warrants are valid for a specified period as per SEBI ICDR regulations, and holders may exercise their right to convert the warrants into equity shares within this period. 4. The balance appearing under the Trade Payables Loans and Advances, Other Current Liabilities are subjected to confirmation and reconciliation and consequent adjustments, if any, will be accounted for in the year of confirmation and / or reconciliation. 5. As the Company collectively operates only in one business segment, hence, it is reporting its results in single segment. Therefore, segment disclosure is not applicable. 6. The figures for the corresponding previous periods / year have been regrouped / reclassified wherever necessary. 7. There were no exceptional and extra-ordinary items for the reporting period.


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 Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 1,227.24
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 87.08
Adjustments for depreciation and amortisation expense 35.08
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 (12.04)
Other adjustments to reconcile profit (loss) 14.84
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) 124.96
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (900.98)
Adjustments for decrease (increase) in trade receivables 484.26
Adjustments for decrease (increase) in other current assets (416.43)
Adjustments for increase (decrease) in trade payables (1,100.58)
Adjustments for increase (decrease) in other current liabilities 1,531.27
Adjustments for provisions 0.00
Total adjustments for working capital (402.46)
Total adjustments for reconcile profit (loss) (277.50)
Net cash flows from (used in) operations 949.74
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 949.74
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 949.74
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 1.60
Purchase of property plant and equipment 2,491.93
Proceeds from sales of intangible assets 0.00
Purchase of intangible 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 10.47
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (463.31)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (2,943.17)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (2,943.17)
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 526.86
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 1,714.13
Repayments of borrowings 325.42
Dividends paid 0.00
Interest paid 87.09
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 1,828.48
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 1,828.48
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (164.95)
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 (164.95)
Cash and cash equivalents cash flow statement at beginning of period 578.13
Cash and cash equivalents cash flow statement at end of period 413.18


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 Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 2,499.11
Reserves and surplus 7,691.52
Money received against share warrants 526.86
Total shareholders' funds 10,717.49
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 2,577.88
Deferred tax liabilities (net) 17.57
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities 0.00
Long-term provisions 29.64
Total non-current liabilities 2,625.09
6 Current liabilities
Short-term borrowings 444.66
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 1,739.13
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 625.15
Total Trade payable 2,364.28
Other current liabilities 1,904.56
Short-term provisions 811.34
Total current liabilities 5,524.84
Total equity and liabilities 18,867.42
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 1,074.80
Producing properties 0.00
Intangible assets 0.00
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 7,359.82
Intangible assets under development or work-in-progress 46.56
Total Property, Plant and Equipment and Intangible assets 8,481.18
ii Non-current investments 1,361.48
v Deferred tax assets (net) 0.00
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 0.00
viii Other non-current assets 800.22
Total non-current assets 10,642.88
Current assets
Current investments 0.00
Inventories 3,154.43
Trade receivables 3,873.03
Cash and cash equivalents 413.18
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 0.00
Other current assets 783.90
Total current assets 8,224.54
Total assets 18,867.42
Disclosure of notes on assets and liabilities Textual Information(1)


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Textual Information(1) Figures of the previous period / year have been rearranged / reclassified wherever necessary, to correspond with Current Period / year presentation


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 Standalone Standalone
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




Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Others
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 27-08-2025
Amount Raised 526.86
Report filed for Quarter ended 30-09-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To augment the fund requirement for establishment and development of Factory premises, Working Capital Requirements and General Corporate Purposes No 526.86 0.00 114.83 0.00 During the Half Year ended 30th September 2025 On August 27 2025 the Company allotted 1247000 Convertible Equity Share Warrants on a preferential basis to Promoter and Promoter Group and NonPromoter as approved in the Extra Ordinary General Meeting held on July 14 2025. Each warrant is issued at a price of 169 comprising a subscription price of 42.25 (25 percent of the issue price) and a warrant exercise price of 126.75 (75 percent of the issue price). As of the reporting date, the Company has received 52685750, representing the subscription amount (25 percent of the issue price) from allottees as the warrant subscription price. The balance amount will be payable upon the exercise of the warrants. Each warrant entitles the holder to apply for one fully paid-up equity share of the Company with a face value of Rs 10 upon payment of the balance 126.75 per warrant. Conversion can occur in one or more tranches within 18 months from the date of allotment of share warrants as per the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018. The warrants are valid for a specified period as per SEBI ICDR regulations, and holders may exercise their right to convert the warrants into equity shares within this period


Signatory Details

Name of signatory Vee Rajmohan
Designation of person Managing Director
Place Chennai
Date 12-11-2025


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity /subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 SUPREME POWER EQUIPMENT LIMITED Danya Electric Company Company have Significant Control in Danya Electric Company and in which Two Directors of the company are partners Sale of goods or services 5,000.00 - 1,241.61 0.00 0.00
2 SUPREME POWER EQUIPMENT LIMITED Danya Electric Company Company have Significant Control in Danya Electric Company and in which Two Directors of the company are partners Purchase of goods or services 5,000.00 - 1,036.36 575.64 302.82
3 SUPREME POWER EQUIPMENT LIMITED Jai Bharat Exchangers Firm in which directors of the company are partners Sale of goods or services 1,000.00 - 1.12 0.00 0.00
4 SUPREME POWER EQUIPMENT LIMITED Jai Bharat Exchangers Firm in which directors of the company are partners Purchase of goods or services 1,000.00 - 151.38 (8.65) 14.77
5 SUPREME POWER EQUIPMENT LIMITED VEE RAJMOHAN Managing director and Promoter of the Company Remuneration - 30.00 43.77 8.13
6 SUPREME POWER EQUIPMENT LIMITED K V PRADEEP KUMAR Whole time Director and Promoter of the Company Remuneration - 27.00 18.50 5.80
7 SUPREME POWER EQUIPMENT LIMITED VEE RAJMOHAN Managing Director and Promoter of the Company Any other transaction Loan taken - 200.00 0.00 0.00
8 SUPREME POWER EQUIPMENT LIMITED Danya Electric Company Company have Significant Control in Danya Electric Company and in which Two Directors of the company are partners Any other transaction Providing of Non-fund-Based Corporate Guarantee 2,500.00 - 0.00 0.00 0.00 Textual Information(1)
9 SUPREME POWER EQUIPMENT LIMITED Danya Electric Company Company have Significant Control in Danya Electric Company and in which Two Directors of the company are partners Any other transaction Investment - 84.52 1,276.96 1,361.48 Textual Information(2)
10 SUPREME POWER EQUIPMENT LIMITED VEE RAJMOHAN Managing Director and Promoter of the Company Interest paid - 3.74 0.00 0.00
Total value of transaction during the reporting period 2,775.73



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Textual Information(1) The Company has executed a non-fund-based corporate guarantee in favour of a IndusInd Bank Limited to secure the Loan facility up to Rs.14.70 Cr (Rupees Fourteen crore seventy lakhs Only) to be availed by M/S Danya Electric Company, in connection with the sanction of a credit facility extended to the M/S Danya Electric Company. The corporate guarantee has been provided as per the terms of the loan sanction and shall remain continuing in nature until the underlying obligations are discharged by the Danya Electric Company.
Textual Information(2) Value of transaction during the reporting period represents a net off of debit and credit transactions.