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 09-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-02-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 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 09-02-2026   14:30:00
End date and time of board meeting 09-02-2026   15:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 3,583.17 11,102.61
Other income 19.62 35.79
Total Income 3,602.79 11,138.40
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 3,485.19 10,385.27
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (749.85) (2,123.77)
(d) Employee benefit expense 107.75 268.39
(e) Finance costs 28.50 129.30
(f) Depreciation and amortisation expense 18.84 58.44
(g) Other Expenses
1 Other Expenses 196.75 491.52
2 Other Direct Expenses 34.89 161.45
Total other expenses 231.64 652.97
Total expenses 3,122.07 9,370.60
3 Profit before exceptional and extraordinary items and tax 480.72 1,767.80
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 480.72 1,767.80
6 Extraordinary items 0.00 0.00
7 Profit before tax 480.72 1,767.80
8 Tax Expense
Current tax 131.18 468.14
Deferred tax 3.12 2.92
Total tax expenses 134.30 471.06
9 Net Profit Loss for the period from continuing operations 346.42 1,296.74
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 346.42 1,296.74
14 Share of profit (loss) of associates 0.00 0.00
15 Profit (loss) of minority interest (8.87) (18.26)
16 Net profit (Loss) for the period 337.55 1,278.48
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 1.35 5.12
Diluted earnings (loss) per share from continuing and discontinued operations 1.35 5.12
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1. The above Unaudited Financial results of Supreme Power Equipment Limited(the Company) for the quarter and nine months ended December 31,2025 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 February 9th, 2026. The Consolidated Financial results are prepared in accordance with the Accounting Standards (“AS”) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 7 of the Companies (Account) Rules 2014 by the Ministry of Corporate Affairs and amendments thereof. 2. The basis of consolidation is as per Rule 6 of the Companies (Accounts) Rules, 2014 the consolidation of financial statements of the company shall be made in accordance with the provisions of Schedule III of the Act and the applicable accounting standards. As per para 5.2 of Accounting Standard AS -21 “A subsidiary is an enterprise that is controlled by another enterprise (known as the parent)”, by virtue of the above provisions of Accounting Standard AS-21, “M/s Danya Electric Company” being a partnership firm is considered as a subsidiary for preparation of consolidated financials. The basis of consolidation is in nature of investment in subsidiary, further as per para 10 of Accounting Standard AS-21 Consolidation of financial statements, a subsidiary is an entity over which the company has directly or indirectly control of more than one-half of the voting rights. 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. 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. 5. In accordance with the regulation 33 of SEBI (LODR) Regulations, 2015 (amended), the Statutory Auditor have carried out limited review of the Unaudited Financial Results of the company for the quarter and nine months ended December 31, 2025. 6. There were no exceptional and extra- ordinary items for the reporting period. 7. The figures for the corresponding previous period have been regrouped / reclassified wherever necessary, to make them comparable with current year/ period figures. 8. The Company is engaged primarily in the business of manufacturing, assembling, fabrication of transformers which constitute one single reporting segment in accordance with AS-17 Segment Reporting.Therefore, there are no separate business or geographical segments as reportable.


Remarks

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


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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