5210342026-01-012026-03-315210342026-03-315210342025-03-315210342025-04-012026-03-315210342026-01-012026-03-31in-capmkt:OtherExpenses1Member5210342026-01-012026-03-31in-capmkt:OtherExpenses2Member5210342025-04-012026-03-31in-capmkt:OtherExpenses1Member5210342025-04-012026-03-31in-capmkt:OtherExpenses2Member5210342026-03-31OtherNoncurrentFinancialAssetsDomain15210342026-03-31OtherNoncurrentAssetsDomain15210342026-03-31OtherNoncurrentAssetsDomain25210342026-03-31OtherCurrentAssetsDomain15210342026-03-31OtherCurrentAssetsDomain25210342026-03-31OtherNoncurrentFinancialLiabilitiesDomain15210342026-03-31OtherCurrentLiabilitiesDomain15210342026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15210342025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15210342026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares521034SOMATEXNOTLISTEDINE314C01013SOMA TEXTILES & INDUSTRIES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-302026-05-22INRLakhsQuarterlyFourth quarterSingle segmentHIGHWAY CONSTRUCTION2026-05-3016:30:002026-05-3017:40:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated50820000050000050870000000024000001000003000004690000004718000003690000022600000595000000107000001070000004880000000004880000010000048900000330300000101.481.48001.481.481. The above financial results for the quarter and year ended 31st March, 2026 were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 30th May, 2026. <BR> 2. The Standalone Financial Results are prepared in accordance with Indian Accounting Standards ('Ind AS') notified under Section 133 of the Companies Act, 2013 read together with the Companies (Indian Accounting Standards) Rules, 2015 (as amended). <BR> 3. No income tax liability arises for the financial year 2025–26 in view of carried forward losses and unabsorbed depreciation. <BR> 4. The company is primarily engaged in the trading of cotton and cotton yarn and has identified the 'Textile' business as its reportable primary business segment until the September 2025 quarter. From the quarter ended December-2025, the company is engaged solely in highway construction as its only reportable primary business segment, as per Ind AS 108 'Indian Accounting Standard on Operating Segments.' Accordingly, no separate segment information has been provided. <BR> 5. Exceptional items for the quarter ended 31st March, 2026 represent following components: <BR> Particulars Amount (` In lakhs) Remarks, if any <BR> Quarter Ended 31.03.2026 Quarter Ended 31.12.2025 Year Ended 31.03.2026 <BR> 1. Foreign Exchange Gain / (Loss) on Loan Given to Soma Textiles FZC (Associate Company) 175 39 337 - <BR> 2. Profit / (Loss) on Sale of Fixed Assets (Net) 51 34 274 - <BR> Total Exceptional Items 226 73 611 <BR> 6. Change in Promoters and Management Control: <BR> Pursuant to the Share Purchase Agreement dated 9th July, 2025, the existing Promoters and Promoter Group of the Company (Mr. Surendra Kumar Somany, Surendra Kumar Somany HUF, Mr. Arvind Kumar Somany, Arvind Kumar Somany HUF, Mrs. Prasann Arvindkumar Somany, and Sarvopari Investment Pvt. Ltd.) have sold their entire shareholding to the new Promoters (Roadway Solutions India Infra Limited, Mr. Ameet Harjinder Gadhoke, and Mrs. Teja Ranade Gadhoke). <BR> Following the completion of the said transaction, there has been a change in the Promoter, Promoter Group and management control of the Company. The earlier management (Mr. Surendra Kumar Somany, Mr. Arvind Kumar Somany, Mr. Om Prakash Laxminarayan Kabra, Mr. Amit Nandkishore Shah, and Smt. Rita Chatterjee) have resigned from their respective positions. <BR> The Board of Directors has appointed Mr. Ameet Harjinder Gadhoke as Additional Director and Managing Director, Mrs. Teja Ranade Gadhoke as Additional Director and Non-Executive Chairperson, Mr. Narsingh Narain Giri as Additional Director and Non-Executive Independent Director, Mrs. Sunita Gangadhar Jamkhande as Additional Director and Non-Executive Independent Director and Mrs. Archana Dheeraj Sonaikar as Additional Director and Non-Executive Independent Director. Accordingly, the newly constituted Board has taken over the management and affairs of the Company <BR> 7. As of 21st November, 2025, the Government of India notified four Labour Codes, including the Code on Wages, 2019 and the Code on Social Security, 2020, with immediate effect, replacing the existing 29 labour laws. <BR> Based on management's assessment, the implementation of the Labour Codes has not resulted in any material financial impact on the Company's defined benefit obligations as at the reporting date. Accordingly, no adjustment has been recognised in the financial statements for the current quarter and the year ended 31st March, 2026. The Company continues to monitor the finalisation of the Central and State Rules, as well as further clarifications from the Government on various aspects of the Labour Codes, and will recognise any impact, if applicable, based on future developments. <BR> 8. The amounts reported in the Standalone Financial Results and the Consolidated Financial Results are the same. This is because the share of losses of the associate has exceeded the Company’s carrying value of investment in the associate. In accordance with the applicable accounting standards, the Company has discontinued recognising its share of further losses, as the investment has been fully impaired. Consequently, there is no impact on the Consolidated Financial Results. <BR> <BR> If the associate subsequently reports profits, the Company will resume recognising its share of such profits only after the share of profits equals the share of losses that were previously not recognised. <BR> 9. The figures for the quarter ended 31st March, 2026 and 31st March, 2025 represent the balance between audited figures in respect of the full financial year and those published till the third quarter of the respective financial years. <BR> 10. Previous period's figures have been regrouped/recast/reclassified, wherever necessary, to correspond with the current period's classification/ disclosure.2025-04-012026-03-31AuditedConsolidated8088000006630000087510000002010000002880000011000002800000774500000827300000478000006110000010890000001070000010700000098200000000098200000100000983000003303000001013444000002.982.98002.982.98Road work and site expenses465800000Other Expenses3200000Road work and site expenses688900000Other Expenses85600000620000000070000000020000000033540000068000003622000009230000066600000528000000010000091880000058000000092470000083540000017601000002288100000332300000134440000016767000001676700000180000000050000023000002000000430000060000005918000005918000005924000001470000006071000006114000002288100000Other financial assets6800000Income tax assets (net)66600000Other non-current assets0Other current assets828700000Assets classified as held for sale6700000Lease Liabilities500000Other current liabilities14700000-23000000-8886000000-761900000000058850000001040000002800000000000000000-872000001000000-1138200000-102930000000000-1029300000000000007000000012000000000000000000000003500000097210000010444000000000000002630000000120000000-27500000-124000000-12400000182000005800000Remeasurement of post employment benefits obligation100000100000Remeasurement of post employment benefits obligation1000001000000000100000100000AuditedtruePIPARA & CO. LLPtrue2027-05-31