5172732026-04-012026-06-305172732026-06-305172732026-04-012026-06-30in-capmkt:OtherExpenses1Member5172732026-04-012026-06-30in-capmkt:ReportableSegments1Member5172732026-04-012026-06-30in-capmkt:ReportableSegments2Member5172732026-04-012026-06-30in-capmkt:ReportableSegments1Member5172732026-04-012026-06-30in-capmkt:ReportableSegments2Member5172732026-04-012026-06-30in-capmkt:ReportableSegments1Member5172732026-06-30in-capmkt:ReportableSegments1Member5172732026-04-012026-06-30in-capmkt:ReportableSegments2Member5172732026-06-30in-capmkt:ReportableSegments2Member5172732026-04-012026-06-30in-capmkt:ReportableSegments1Member5172732026-06-30in-capmkt:ReportableSegments1Member5172732026-04-012026-06-30in-capmkt:ReportableSegments2Member5172732026-06-30in-capmkt:ReportableSegments2Member5172732026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares517273S&SPOWERNOTLISTEDINE902B01017S&S POWER SWITCHGEARS LIMITEDMain BoardEquity2026-04-012027-03-312026-08-142026-08-03INRLakhsQuarterlyFirst quarterGeographical2026-08-1410:00:002026-08-1419:00:002026-04-012026-06-30UnauditedConsolidated71214300043900007165330004906510000-1603200014923100086870006973000706420007101520006381000063810004250000472000089700000-25890000000-2589000889000-1700000-25890000-1700000012341600010-0.21-0.2100-0.21-0.210001) The above unaudited consolidated financial results have been reviewed by the Audit committee on 12th Aug 2026 and approved by the Board of Directors of the company at their meeting held on 13th Aug 2026. <br /> <br /> 2) The Consolidated financial results are prepared in accordance with Indian Accounting Standards ("Ind AS"), the provisions of the Companies Act, 2013 ("the Companies Act"), as applicable and guidelines issued by the Securities and Exchange Board of India ("SEBI"). The Ind AS are prescribed under Section 133 of the Act read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016. <br /> <br /> 3) The Group has operations in India and UK which are classified as separate geographical segments as provided in Ind AS 108. <br /> <br /> 4) The Company granted ESOP options to select employees under Tranche 1 in February 2025 and Tranche 2 in March 2026. In accordance with the accounting standard, the ESOP cost is amortized over the respective three-year vesting periods. Accordingly, employee costs for the quarter ended June 30, 2026 include a non-cash charge of Rs. 156.09 Lakhs towards ESOP amortization, as against Rs. 136.49 Lakhs for the quarter ended June 30, 2025, Rs. 227.80 Lakhs for the quarter ended March 31, 2026, and Rs. 620.08 Lakhs for FY’26. <br /> <br /> 5) Previous period / year figures have been regrouped / reclassified to make them comparable with those of current period. <br /> <br /> 6) Figures for the quarter ended 30th June 2026 and the corresponding quarter ended in the previous year as reported in these Consolidated financial results are the balancing figures in respect of full financial year and the published year to date figures up to the end of first quarter of the relevent financial year. Also the figures upto the end of first quarter had only been reviewed and not subject to audit.Other Expenses70642000India Segment246541000UK Segment4755010007220420005509000716533000India Segment-14011000UK Segment203910006380000006380000India Segment1109040000UK Segment1441152000255019200002550192000India Segment515445000UK Segment1120355000163580000001635800000Remeasurement of Defined benefit plans14000014000038000-787000889000