| Scrip code | 000000 |
|---|---|
| NSE Symbol | SPECTSTM |
| MSEI Symbol | NOTLISTED |
| ISIN | INE0OL001018 |
| Name of Company | SPECTRUM TALENT MANAGEMENT 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 | 27-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 21-05-2026 |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 27-05-2026 11:15:00 |
| End date and time of board meeting | 27-05-2026 14:30:00 |
| 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 |
| 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 | 74,235.70 | 1,45,041.90 | |
| Other income | 210.60 | 379.80 | |
| Total Income | 74,446.30 | 1,45,421.70 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 32,738.70 | 63,875.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (496.70) | 259.30 |
| (d) | Employee benefit expense | 39,203.30 | 75,784.40 |
| (e) | Finance costs | 196.10 | 346.40 |
| (f) | Depreciation and amortisation expense | 156.40 | 283.90 |
| (g) | Other Expenses | ||
| 1 | Selling & Distribution Expenses | 183.70 | 279.50 |
| 2 | Other Operating Expenses | 1,357.00 | 2,719.40 |
| 3 | Other Expenses | 411.20 | 715.50 |
| Total other expenses | 1,951.90 | 3,714.40 | |
| Total expenses | 73,749.70 | 1,44,263.40 | |
| 3 | Profit before exceptional and extraordinary items and tax | 696.60 | 1,158.30 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Profit before extraordinary items and tax | 696.60 | 1,158.30 |
| 6 | Extraordinary items | 0.00 | 0.00 |
| 7 | Profit before tax | 696.60 | 1,158.30 |
| 8 | Tax Expense | ||
| Current tax | 0.00 | 0.00 | |
| Deferred tax | (151.80) | (67.50) | |
| Total tax expenses | (151.80) | (67.50) | |
| 9 | Net Profit Loss for the period from continuing operations | 848.40 | 1,225.80 |
| 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 | 848.40 | 1,225.80 |
| 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 | 848.40 | 1,225.80 |
| 17 | Details of equity share capital | ||
| Paid-up equity share capital | 2,309.30 | 2,309.30 | |
| Face value of equity share capital | 230.93 | 230.93 | |
| 18 | Reserves excluding revaluation reserve | 14,264.20 | |
| 19 | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 3.68 | 5.31 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 3.45 | 4.98 | |
| 20 | Debt equity ratio | 0.1800 | 0.1800 |
| 21 | Debt service coverage ratio | 3.7800 | 4.1500 |
| 22 | Interest service coverage ratio | 4.7700 | 4.6500 |
| 23 | Disclosure of notes on financial results | ||
| 20 | Debt equity ratio | |
|---|---|---|
| 21 | Debt service coverage ratio | |
| 22 | Interest service coverage ratio |
| 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 | 1,158.30 | |
| 2 | Adjustments for reconcile profit (loss) | |
| Adjustments to profit (loss) | ||
| Adjustments for finance costs | 346.40 | |
| Adjustments for depreciation and amortisation expense | 283.90 | |
| 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 | 21.60 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments to profit (loss) | 651.90 | |
| 3 | Adjustments for working capital | |
| Adjustments for decrease (increase) in inventories | 259.30 | |
| Adjustments for decrease (increase) in trade receivables | 2,820.80 | |
| Adjustments for decrease (increase) in other current assets | 0.00 | |
| Adjustments for increase (decrease) in trade payables | 2,323.80 | |
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |
| Adjustments for provisions | 0.00 | |
| Total adjustments for working capital | 5,403.90 | |
| Total adjustments for reconcile profit (loss) | 6,055.80 | |
| Net cash flows from (used in) operations | 7,214.10 | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 370.80 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities before extraordinary items | 6,843.30 | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) operating activities | 6,843.30 | |
| 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 | 4,330.10 | |
| 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 | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | (3.00) | |
| Proceeds from government grants | 0.00 | |
| Net cash flows from (used in) investing activities before extraordinary items | (4,333.10) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) investing activities | (4,333.10) | |
| 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 | (473.10) | |
| Repayments of borrowings | 0.00 | |
| Dividends paid | 0.00 | |
| Interest paid | 346.40 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities before extraordinary items | (819.50) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) financing activities | (819.50) | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 1,690.70 | |
| 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 | 1,690.70 | |
| Cash and cash equivalents cash flow statement at beginning of period | 3,605.20 | |
| Cash and cash equivalents cash flow statement at end of period | 5,295.90 | |
| 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 | 2,309.30 | ||
| Reserves and surplus | 14,264.20 | ||
| Money received against share warrants | 637.50 | ||
| Total shareholders' funds | 17,211.00 | ||
| 2 | Share application money pending allotment | 0.00 | |
| 3 | Deferred government grants | 0.00 | |
| 4 | Minority interest | 0 | |
| 5 | Non-current liabilities | ||
| Long-term borrowings | 1,232.50 | ||
| Deferred tax liabilities (net) | 0.00 | ||
| Foreign currency monetary item translation difference liability account | 0.00 | ||
| Other long-term liabilities | |||
| Total of Other long-term liabilities | |||
| Long-term provisions | 239.60 | ||
| Total non-current liabilities | 1,472.10 | ||
| 6 | Current liabilities | ||
| Short-term borrowings | 1,807.80 | ||
| Trade Payables | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 2.20 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 300.00 | ||
| Total Trade payable | 302.20 | ||
| Other current liabilities | |||
| 1 | Other | 7,231.30 | |
| Total of Other long-term liabilities | 7,231.30 | ||
| Short-term provisions | 29.70 | ||
| Total current liabilities | 9,371.00 | ||
| Total equity and liabilities | 28,054.10 | ||
| Assets | |||
| 1 | Non-current assets | ||
| i | Property, Plant and Equipment and Intangible assets | ||
| Property, Plant and Equipment | 4,326.60 | ||
| Producing properties | 0.00 | ||
| Intangible assets | 0.70 | Preproducing properties | 0.00 |
| Property, Plant and Equipment capital work-in-progress | 0.00 | ||
| Intangible assets under development or work-in-progress | 610.80 | ||
| Total Property, Plant and Equipment and Intangible assets | 4,938.10 | ||
| ii | Non-current investments | 0.00 | |
| v | Deferred tax assets (net) | 861.00 | |
| vi | Foreign currency monetary item translation difference asset account | 0.00 | |
| vii | Long-term loans and advances | 0.00 | |
| Other non-current assets | |||
| 1 | Other | 65.00 | |
| Total of Other non-current assets | 65.00 | ||
| Total non-current assets | 5,864.10 | ||
| Current assets | |||
| Current investments | 0.00 | ||
| Inventories | 496.70 | ||
| Trade receivables | 12,217.90 | ||
| Cash and cash equivalents | 5,295.90 | ||
| Bank balance other than cash and cash equivalents | 0.00 | ||
| Short-term loans and advances | 2,452.50 | ||
| Other current assets | |||
| 1 | Amount Recoverable from ESOP Trust | 477.00 | |
| 2 | Other Current Asset | 487.30 | |
| 3 | Current Tax Assets (Net) | 762.70 | |
| Total of Other current assets | 1,727.00 | ||
| Total current assets | 22,190.00 | ||
| Total assets | 28,054.10 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) |
|---|
| 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) | |||||||
| 1 | Manpower supply, Recruitment & related services | 41,701.70 | 80,223.90 | ||||
| 2 | Trading of Electronic Goods | 32,534.00 | 64,818.00 | ||||
| Total Segment Revenue | 74,235.70 | 1,45,041.90 | |||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | 74,235.70 | 1,45,041.90 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Manpower supply, Recruitment & related services | 403.00 | 541.10 | ||||
| 2 | Trading of Electronic Goods | 83.10 | 237.40 | ||||
| Total Profit before tax | 486.10 | 778.50 | |||||
| i. Finance cost | 0.00 | 0.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (210.60) | (379.80) | |||||
| Profit before tax | 696.70 | 1,158.30 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Manpower supply, Recruitment & related services | 18,964.00 | 18,964.00 | ||||
| 2 | Trading of Electronic Goods | 3,361.90 | 3,361.90 | ||||
| Total Segment Asset | 22,325.90 | 22,325.90 | |||||
| Un-allocable Assets | 5,728.10 | 5,728.10 | |||||
| Net Segment Asset | 28,054.00 | 28,054.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Manpower supply, Recruitment & related services | 9,354.30 | 9,354.30 | ||||
| 2 | Trading of Electronic Goods | 129.90 | 129.90 | ||||
| Total Segment Liabilities | 9,484.20 | 9,484.20 | |||||
| Un-allocable Liabilities | 18,569.80 | 18,569.80 | |||||
| Net Segment Liabilities | 28,054.00 | 28,054.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | B.Chhawchharia & Co. | Yes | 31-07-2028 | ||
|---|---|---|---|---|---|