INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol SATKARTAR
MSEI Symbol NOTLISTED
ISIN INE0NB801022
Name of Company SAT KARTAR LIFE 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 05-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Single segment
Description of single segment Ayurveda
Start date and time of board meeting 05-05-2026   13:30:00
End date and time of board meeting 05-05-2026   15:00:00
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


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 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Revenue From Operations
Revenue from operations 11,062.41 20,069.52
Other income 55.54 242.26
Total Income 11,117.95 20,311.78
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 1,287.84 2,010.51
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (382.79) (563.36)
(d) Employee benefit expense 1,150.79 2,298.14
(e) Finance costs 24.69 52.62
(f) Depreciation and amortisation expense 207.24 337.33
(g) Other Expenses
1 Other Expenses 7,519.47 13,855.03
Total other expenses 7,519.47 13,855.03
Total expenses 9,807.24 17,990.27
3 Profit before exceptional and extraordinary items and tax 1,310.71 2,321.51
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 1,310.71 2,321.51
6 Extraordinary items 0.00 0.00
7 Profit before tax 1,310.71 2,321.51
8 Tax Expense
Current tax 345.00 609.98
Deferred tax (14.49) 1.34
Total tax expenses 330.51 611.32
9 Net Profit Loss for the period from continuing operations 980.20 1,710.19
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 980.20 1,710.19
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 980.20 1,710.19
17 Details of equity share capital
Paid-up equity share capital 1,574.49 1,574.49
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 0.00
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.22 10.86
Diluted earnings (loss) per share from continuing and discontinued operations 6.22 10.86
20 Debt equity ratio 0.100 0.100
21 Debt service coverage ratio 4.900 8.4600
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) Company operates in a single segment and accordingly segment reporting is not applicable


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 31-03-2026
C Whether results are audited or unaudited Audited
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 2,321.51
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 52.62
Adjustments for depreciation and amortisation expense 337.33
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 (230.56)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 10.37
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 169.76
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (591.73)
Adjustments for decrease (increase) in trade receivables (848.95)
Adjustments for decrease (increase) in other current assets (813.81)
Adjustments for increase (decrease) in trade payables 763.14
Adjustments for increase (decrease) in other current liabilities (325.04)
Adjustments for provisions 0.00
Total adjustments for working capital (1,816.39)
Total adjustments for reconcile profit (loss) (1,646.63)
Net cash flows from (used in) operations 674.88
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 627.34
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 47.54
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 47.54
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 275.27
Purchase of property plant and equipment 1,016.20
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 81.00
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 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (33.41)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (855.34)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (855.34)
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 38.21
Dividends paid 110.21
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 71.91
Net cash flows from (used in) financing activities before extraordinary items (76.51)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities (76.51)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (884.31)
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 (884.31)
Cash and cash equivalents cash flow statement at beginning of period 3,069.96
Cash and cash equivalents cash flow statement at end of period 2,185.65


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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 1,574.49
Reserves and surplus 5,185.20
Money received against share warrants
Total shareholders' funds 6,759.69
2 Share application money pending allotment 0.00
3 Deferred government grants
4 Minority interest 31000
5 Non-current liabilities
Long-term borrowings 160.35
Deferred tax liabilities (net)
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Total of Other long-term liabilities
Long-term provisions 0.00
Total non-current liabilities 160.35
6 Current liabilities
Short-term borrowings 81.54
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 164.39
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,016.73
Total Trade payable 1,181.12
Other current liabilities
1 Other Current Liabilities 207.17
Total of Other long-term liabilities 207.17
Short-term provisions 94.97
Total current liabilities 1,564.80
Total equity and liabilities 8,485.15
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 607.46
Producing properties
Intangible assets 514.12
Preproducing properties
Property, Plant and Equipment capital work-in-progress
Intangible assets under development or work-in-progress 78.08
Total Property, Plant and Equipment and Intangible assets 1,199.66
ii Non-current investments 52.45
v Deferred tax assets (net) 72.43
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 216.09
Other non-current assets
Total of Other non-current assets
Total non-current assets 1,540.63
Current assets
Current investments 0.00
Inventories 1,047.76
Trade receivables 1,446.79
Cash and cash equivalents 39.44
Bank balance other than cash and cash equivalents 2,146.22
Short-term loans and advances 610.74
Other current assets
1 Other Current Assets 1,653.57
Total of Other current assets 1,653.57
Total current assets 6,944.52
Total assets 8,485.15
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1)


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 31-03-2026 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)
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




Details of Impact of Audit Qualification

Amount in (Lakhs)

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 Nidhi Bansal & Co Yes 31-03-2027