5123292026-01-012026-03-315123292026-03-315123292025-03-315123292025-04-012026-03-315123292026-01-012026-03-31in-capmkt:OtherExpenses1Member5123292025-04-012026-03-31in-capmkt:OtherExpenses1Member5123292026-03-31OtherNoncurrentFinancialAssetsDomain15123292026-03-31OtherNoncurrentAssetsDomain15123292026-03-31OtherCurrentFinancialAssetsDomain15123292026-03-31OtherCurrentAssetsDomain15123292026-03-31OtherNoncurrentFinancialLiabilitiesDomain15123292026-03-31OtherCurrentFinancialLiabilitiesDomain15123292026-03-31OtherCurrentLiabilitiesDomain15123292026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15123292025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15123292026-01-012026-03-31RelatedPartyTransactionDomain15123292025-12-31RelatedPartyTransactionDomain15123292026-03-31RelatedPartyTransactionDomain15123292026-01-012026-03-31RelatedPartyTransactionDomain25123292025-12-31RelatedPartyTransactionDomain25123292026-03-31RelatedPartyTransactionDomain25123292026-01-012026-03-31RelatedPartyTransactionDomain35123292025-12-31RelatedPartyTransactionDomain35123292026-03-31RelatedPartyTransactionDomain35123292026-01-012026-03-31RelatedPartyTransactionDomain45123292025-12-31RelatedPartyTransactionDomain45123292026-03-31RelatedPartyTransactionDomain45123292026-01-012026-03-31RelatedPartyTransactionDomain55123292025-12-31RelatedPartyTransactionDomain55123292026-03-31RelatedPartyTransactionDomain55123292026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares512329SGMARTNOTLISTEDINE385F01024SG Mart LimitedMain BoardEquity2025-04-012026-03-312026-05-042026-04-25INRCroresQuarterlyFourth quarterSingle segmentTrading and Manufacturing of Building Material Products2026-05-0412:30:002026-05-0415:00:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-01-23https://sgmart.co.in/investor-relations/falsefalseNot Applicable2026-01-012026-03-31UnauditedStandalone158829000001239000001600680000013358000001373500000012630000068700000867000002190000017660000015551000000455800000045580000011050000051000001156000000340200000000034020000050000034070000012600000012.72.7002.72.72025-04-012026-03-31AuditedStandalone5540320000071900000056122200000422520000049431900000-225000002732000004453000007840000052400000054955500000116670000001166700000274400000240000002984000000868300000000086830000016000008699000001260000001152921000007.016.97007.016.97Other Expenses176600000Other Expenses52400000024508000001894000000350000016726000000100000001682600000149720000058235000002189800000094530000051090000004561500000037900000106537000006721000001351560000019339100000126000000152921000001541810000015418100000053000005300000590000024400000356000001498000003560000035642000003599800000639000003813500000543000007000000106000003885400000392100000019339100000Other non-current financial assets10000000Other non-current assets1497200000Other current financial assets37900000Other current assets672100000Other non-current financial liabilities5300000Other current financial liabilities63900000Other current liabilities54300000443700000-2402000001510700000018724000000-5500000-800000003398000000-1441000000784000000-2100000580000049000000-200000070060000011100000000068000000317290000043396000000002975000000404210000000000000990000022810000000000000000000014773000000008344000000564600000056866000000002553400000000000100000004316000000-6740500000-461970000051090000000510900000005109000000ltems that will not be reclassified to prolit or loss700000700000ltems that will not be reclassified to prolit or loss220000022000002000006000005000001600000SG Mart Limited******Apollo Pipes Limited******Promoter GroupSale of goods or servicesRatified by the Audit Committee7000002026-01-2370000000SG Mart Limited******Apollo Pipes Limited******Promoter GroupSale of goods or servicesRatified by the Audit Committee16000002026-05-04160000001100000SG Mart Limited******SG Marts FZE******Wholly-Owned SubsidiarySale of goods or services1440700000Not Applicable144070000000This transaction is entered into between the SG Mart Limited and its wholly owned subsidiary whose accounts are consolidated with SG Mart Limited and placed before the shareholders at the general meeting for approval. Thus prior approval of audit committee for said transaction is not required. But as the system mandatorily requires that value of the related party transaction as approved by the audit committee be filled, the amount of actual transaction is reported as deemed audit committee approved amount.SG Mart Limited******SG Marts FZE******Wholly-Owned SubsidiaryAny other transactionAdvance Refund844000000Not Applicable8440000008440000000This transaction is entered into between the SG Mart Limited and its wholly owned subsidiary whose accounts are consolidated with SG Mart Limited and placed before the shareholders at the general meeting for approval. Thus prior approval of audit committee for said transaction is not required. But as the system mandatorily requires that value of the related party transaction as approved by the audit committee be filled, the amount of actual transaction is reported as deemed audit committee approved amount.SG Mart Limited******SG Marts FZE******Wholly-Owned SubsidiaryAny other transactionInterest Received400000Not Applicable4000004000000This transaction is entered into between the SG Mart Limited and its wholly owned subsidiary whose accounts are consolidated with SG Mart Limited and placed before the shareholders at the general meeting for approval. Thus prior approval of audit committee for said transaction is not required. But as the system mandatorily requires that value of the related party transaction as approved by the audit committee be filled, the amount of actual transaction is reported as deemed audit committee approved amount.2287400000AuditedtrueWalker Chandiok & Co LLPtrue2028-05-31