SUPREMEENG2026-01-012026-03-31SUPREMEENG2026-03-31SUPREMEENG2025-03-31SUPREMEENG2025-04-012026-03-31SUPREMEENG2026-01-012026-03-31in-capmkt:OtherExpenses1MemberSUPREMEENG2025-04-012026-03-31in-capmkt:OtherExpenses1MemberSUPREMEENG2026-03-31OtherNoncurrentFinancialAssetsDomain1SUPREMEENG2026-03-31OtherNoncurrentAssetsDomain1SUPREMEENG2026-03-31OtherCurrentFinancialAssetsDomain1SUPREMEENG2026-03-31OtherCurrentAssetsDomain1SUPREMEENG2026-03-31OtherNoncurrentFinancialLiabilitiesDomain1SUPREMEENG2026-03-31OtherNoncurrentFinancialLiabilitiesDomain2SUPREMEENG2026-03-31OtherCurrentFinancialLiabilitiesDomain1SUPREMEENG2026-03-31OtherCurrentFinancialLiabilitiesDomain2SUPREMEENG2026-03-31OtherCurrentFinancialLiabilitiesDomain3SUPREMEENG2026-03-31OtherCurrentLiabilitiesDomain1SUPREMEENG2026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1SUPREMEENG2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1SUPREMEENG2026-01-012026-03-31RelatedPartyTransactionDomain1SUPREMEENG2025-12-31RelatedPartyTransactionDomain1SUPREMEENG2026-03-31RelatedPartyTransactionDomain1SUPREMEENG2026-01-012026-03-31RelatedPartyTransactionDomain2SUPREMEENG2025-12-31RelatedPartyTransactionDomain2SUPREMEENG2026-03-31RelatedPartyTransactionDomain2SUPREMEENG2026-01-012026-03-31RelatedPartyTransactionDomain3SUPREMEENG2025-12-31RelatedPartyTransactionDomain3SUPREMEENG2026-03-31RelatedPartyTransactionDomain3SUPREMEENG2026-01-012026-03-31RelatedPartyTransactionDomain4SUPREMEENG2025-12-31RelatedPartyTransactionDomain4SUPREMEENG2026-03-31RelatedPartyTransactionDomain4SUPREMEENG2026-01-012026-03-31RelatedPartyTransactionDomain5SUPREMEENG2025-12-31RelatedPartyTransactionDomain5SUPREMEENG2026-03-31RelatedPartyTransactionDomain5SUPREMEENG2026-01-012026-03-31RelatedPartyTransactionDomain6SUPREMEENG2025-12-31RelatedPartyTransactionDomain6SUPREMEENG2026-03-31RelatedPartyTransactionDomain6SUPREMEENG2026-01-012026-03-31RelatedPartyTransactionDomain7SUPREMEENG2025-12-31RelatedPartyTransactionDomain7SUPREMEENG2026-03-31RelatedPartyTransactionDomain7SUPREMEENG2026-01-012026-03-31RelatedPartyTransactionDomain8SUPREMEENG2025-12-31RelatedPartyTransactionDomain8SUPREMEENG2026-03-31RelatedPartyTransactionDomain8SUPREMEENG2026-01-012026-03-31RelatedPartyTransactionDomain9SUPREMEENG2025-12-31RelatedPartyTransactionDomain9SUPREMEENG2026-03-31RelatedPartyTransactionDomain9SUPREMEENG2026-01-012026-03-31RelatedPartyTransactionDomain10SUPREMEENG2025-12-31RelatedPartyTransactionDomain10SUPREMEENG2026-03-31RelatedPartyTransactionDomain10SUPREMEENG2026-01-012026-03-31RelatedPartyTransactionDomain11SUPREMEENG2025-12-31RelatedPartyTransactionDomain11SUPREMEENG2026-03-31RelatedPartyTransactionDomain11SUPREMEENG2026-01-012026-03-31RelatedPartyTransactionDomain12SUPREMEENG2025-12-31RelatedPartyTransactionDomain12SUPREMEENG2026-03-31RelatedPartyTransactionDomain12SUPREMEENG2026-01-012026-03-31RelatedPartyTransactionDomain13SUPREMEENG2025-12-31RelatedPartyTransactionDomain13SUPREMEENG2026-03-31RelatedPartyTransactionDomain13SUPREMEENG2026-01-012026-03-31RelatedPartyTransactionDomain14SUPREMEENG2025-12-31RelatedPartyTransactionDomain14SUPREMEENG2026-03-31RelatedPartyTransactionDomain14SUPREMEENG2026-01-012026-03-31RelatedPartyTransactionDomain15SUPREMEENG2025-12-31RelatedPartyTransactionDomain15SUPREMEENG2026-03-31RelatedPartyTransactionDomain15SUPREMEENG2026-01-012026-03-31RelatedPartyTransactionDomain16SUPREMEENG2025-12-31RelatedPartyTransactionDomain16SUPREMEENG2026-03-31RelatedPartyTransactionDomain16SUPREMEENG2026-01-012026-03-31RelatedPartyTransactionDomain17SUPREMEENG2025-12-31RelatedPartyTransactionDomain17SUPREMEENG2026-03-31RelatedPartyTransactionDomain17SUPREMEENG2026-01-012026-03-31RelatedPartyTransactionDomain18SUPREMEENG2025-12-31RelatedPartyTransactionDomain18SUPREMEENG2026-03-31RelatedPartyTransactionDomain18SUPREMEENG2026-01-012026-03-31RelatedPartyTransactionDomain19SUPREMEENG2025-12-31RelatedPartyTransactionDomain19SUPREMEENG2026-03-31RelatedPartyTransactionDomain19SUPREMEENG2026-01-012026-03-31AuditorDomain1SUPREMEENG2026-01-012026-03-31in-capmkt:AuditedMemberSUPREMEENG2026-03-31in-capmkt:AuditedMemberSUPREMEENG2026-01-012026-03-31in-capmkt:AdjustedMemberSUPREMEENG2026-03-31in-capmkt:AdjustedMemberSUPREMEENG2026-01-012026-03-31AuditQualification1SUPREMEENG2026-01-012026-03-31AuditQualification2SUPREMEENG2026-01-012026-03-31AuditQualification3SUPREMEENG2026-01-012026-03-31AuditQualification4SUPREMEENG2026-01-012026-03-31AuditQualification5SUPREMEENG2026-01-012026-03-31AuditQualification6iso4217:INRiso4217:INRxbrli:shares000000SUPREMEENGNOTLISTEDINE319Z01021Supreme Engineering LimitedMain BoardEquity2025-04-012026-03-312026-08-202026-08-15INRLakhsQuarterlyFourth quarterSingle segmentNA2026-08-2017:30:002026-08-2018:00:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANofalsefalsefalsetrue2026-01-012026-03-31AuditedStandalone4363300045700044090000285620000-1618000515500048890004067000777500048830000-47400000-47400000-3820000-38200000-9200000000-920000416000-50400024995000010-0.02-0.0200-0.02-0.022025-04-012026-03-31AuditedStandalone24773800052120002529500001825550000250400020165000134330001631800030220000265195000-122450000-122450000-6243000-62430000-60020000000-6002000653000-5349000249950000100-0.02-0.0200-0.02-0.02Other Expenses7775000Other Expenses3022000014730700000025930000001000000015828000159280006520000232000172580000906980000333000019268000007790002337700001443000012850500000301085000249950000-1144295000-894345000-8943450001413920000005033600019172800000019172800076245800017500001598600017736000147248000927442000762600000001003702000001195430000301085000Other Financial Assets15828000Other Non-Current Assets232000Other Financial Assets779000Other Current Assets14430000Lease liabilities15754000Provisions34582000Other Financial Liabilities138403000Lease liabilities8744000Provisions101000Other Current Liabilities7626000013433000-18585000-3312000010390000000844600000000-111700005960000005000077200000000005042000-720300000001995000012747000000000000139500000000000000000000500007720000-588000-1161000000000007161000000105470000-10801000-14187000-26010000-26010002187000019269000Remeasurment of Gain/ (Losses) on Defined Benefit Plans416000416000Remeasurment of Gain/ (Losses) on Defined Benefit Plans6530006530000000416000653000Supreme Engineering Limited******Economic Forge Pvt Ltd (Dr.)******Associated CompanySale of goods or servicesApr-25 To Mar-267547890880002026-08-207547890880002254604400078843962000Supreme Engineering Limited******Economic Forge Pvt Ltd (Cr.)******Associated CompanyPurchase of goods or servicesApr-25 To Mar-263020615940002026-08-2030206159400069717000005947200000Supreme Engineering Limited******Pranav Chowdhri (Salary)******CEO & Relative of directorAny other transactionSalarySalary From Apr-25 To Mar-261200000000002026-08-20120000000000600095880000624675180000Supreme Engineering Limited******Sanjay Chowdhri******DirectorInterest paidApr-25 To Mar-262106000000002026-08-2021060000000000Supreme Engineering Limited******Sanjay Chowdhri******DirectorAny other transactionRent PayableRent Payabale from Apr-25 To Mar-2610800000000002026-08-201080000000000223370000066300000Supreme Engineering Limited******Sanjay Chowdhri******DirectorLoanLoan Received FROM Apr-25 To Mar-2631651861000002026-08-20316518610000089852514840008316384696000Supreme Engineering Limited******Sanjay Chowdhri******DirectorLoanLoan Given From Apr-25 To Mar-2638340528880002026-08-20383405288800089852514840008316384696000Supreme Engineering Limited******Sparc Industries******Associated CompanyLoanLoan Given From Apr-25 To Mar-261400489910002026-08-20140048991000537776073000765914142000Supreme Engineering Limited******Sparc Industries******Associated CompanySale of goods or servicesApr-25 To Mar-26464298000002026-08-2046429800000537776073000765914142000Supreme Special Steels******Economic Forge Pvt Ltd (Dr.)******Associated CompanySale of goods or servicesApr-25 To Mar-262946540240002026-08-202946540240000294404324000Supreme Special Steels******Economic Forge Pvt Ltd (Cr.)******Associated CompanyPurchase of goods or servicesApr-25 To Mar-26359018600002026-08-2035901860000-11405160000-16586988000Supreme Special Steels******Economic Forge Pvt ltd (JW) DR******Associated CompanySale of goods or servicesJobwork Sale16296795920002026-08-20162967959200020112300000146269832000Supreme Special Steels******Sparc Industries******Associated CompanyLoanLoan Received FROM Apr-25 To Mar-262654971980002026-08-20265497198000-1994397074000-1776597476000Supreme Special Steels******Sparc Industries (Dr)******Associated CompanySale of goods or servicesApr-25 To Mar-262133923800002026-08-2021339238000000Supreme Special Steels******Abhinav chowdhari (Salary)******DirectorAny other transactionSalarySalary From Apr-25 To Mar-261440000000002026-08-20144000000000014000000000Supreme Engineering Limited******Sadashiv Bangera******Chif Financial OfficerAny other transactionSalarySalary From Apr-25 To Mar-26581400000002026-08-2058140000000125464000009601900000Supreme Special Steels******Sparch Industires (JW)******Associated CompanySale of goods or servicesJobwork Sales103928500002026-08-201039285000000Supreme Engineering Limited******Sparc Industries******Associated CompanyPurchase of goods or servicesApr-25 To Mar-26863030000002026-08-2086303000000537776073000765914142000Supreme Engineering Limited******Sparc Industries******Associated CompanyLoanLoan Received FROM Apr-25 To Mar-263283139000002026-08-2032831390000053777607300076591414200012719443265000AuditedQualified opinionRushabh Davda and associatestrue2027-04-30252950000252950000265195000265195000-6003000-6003000-0.02-0.0230108500030108500011954310001195431000-894345000-8943450001. Non compliances with Laws and regulations <br /> <br /> a. The company has not filed the Income Tax Audit report under section 44AB of the Income Tax Act 1961 for FY 2019-20. Furthermore, the company has not made the Penalty provisions till the Financial year ended 31st March 2026 as per the section 271B of the Income Tax 1961. <br /> <br /> b. The company has not paid/short paid the statutory dues such as TDS, PF, Professional Tax etc., that have become overdue and remained unpaid. Interest, penalties in respect of the same remained unascertained and unaccounted for. <br /> <br /> c. The Company is liable to appointment Company Secretary as per section 203 of Companies Act 2013 read with rules thereof. However, currently there is no Company Secretary on board of the Company and accordingly the Financials are not being signed by all the Key Managerial Persons as required under section 134(1) of Companies Act 2013. <br /> <br /> d. The Company has not yet adopted/implemented the new Labour Codes, 2020. <br /> <br /> e. The Secretarial Report of Independent Company Secretary has highlighted various delays and non-compliances, the effect of the same is presented as a part of Contingent Liability. <br /> Qualified opinionRepetitiveNAa. The Company is in process to close the pending Tax Audits & ITR’s based on undergoing revival strategy.a. The Company is in process to close the pending Tax Audits & ITR’s based on undergoing revival strategy.The pending Compliance is to be completed at the earliest.2. The Company has long-outstanding trade receivables, trade payables, recoverable advances, and borrowings, including cash credit accounts, which have remained unsettled for a substantial period. The consequential impact, if any, on the financial statements remains unascertained since very few ledger confirmations has been provided. However, the Management on conservative basis and as per IND AS has provided for Expected Credit Losses on such Assets.Qualified opinionRepetitiveNAb. Since the company was debt ridden due to fund crises, certain compliances, cost audit and internal audit are pending and the company isunder the process of complete revival as the settlement with bankers has been completed and company is under the planning of raising funds from preferential allotment, accordingly the company is committed to meet all the compliances goodat the earliest. The Company has already reflected the actual liability in the books and the interest & penalty is not readily estimated due to continuous outstanding for multiple periods. However, a note is mentioned in the contingent liability.b. Since the company was debt ridden due to fund crises, certain compliances, cost audit and internal audit are pending and the company isunder the process of complete revival as the settlement with bankers has been completed and company is under the planning of raising funds from preferential allotment, accordingly the company is committed to meet all the compliances goodat the earliest. The Company has already reflected the actual liability in the books and the interest & penalty is not readily estimated due to continuous outstanding for multiple periods. However, a note is mentioned in the contingent liability.The Company is into Revival process. The company has mentioned to comply with the laws in future, which can be confirmed only on actual compliance by the company in future. 3. The classification of trade payables between MSME and other parties as at March 31, 2026, could not be verified due to non-availability of adequate records and documentary evidence.Qualified opinionRepetitiveNAc. The company has followed up with all the parties to provide the ledger confirmation and few confirmations have been received during the year and rest are under process to be followed up and will try to provide the same in the next financial year. Furthermore, the company does not estimate impact additional on the financials. However, on a conservative side by following IND AS, the management has already created additional Expected Credit Loss (ECL) of Rs. 54.50Lakhs in current year in the books.c. The company has followed up with all the parties to provide the ledger confirmation and few confirmations have been received during the year and rest are under process to be followed up and will try to provide the same in the next financial year. Furthermore, the company does not estimate impact additional on the financials. However, on a conservative side by following IND AS, the management has already created additional Expected Credit Loss (ECL) of Rs. 54.50Lakhs in current year in the books.The Company created ECL in current year as per IND AS. Once the actual confirmations are received, the actual impact, if any can be ascertained in subsequent year.4. The inventory has been physically verified by the management during the year. According to information and explanation given to us in our opinion, the frequency of such verification is reasonable and procedures and coverage as followed by management were appropriate. No material discrepancies were noticed by management on verification between the physical stock and the book records that were more than 10% in the aggregate of each class of inventory. <br /> <br /> The Company’s inventory, comprising Raw Materials, Work-in-Progress, and Finished Goods, is carried in the Balance Sheet at Rs. 906.98 Lakhs as at March 31, 2026. While we observed the joint physical verification of the closing stock conducted by the management at the year-end, the Company was unable to provide the Stock Movement Register for the period. Due to the complex nature, varied specifications, and multiple grades of the metal products involved, we were unable to obtain sufficient appropriate audit evidence to verify the valuation of the closing inventory. Consequently, we were unable to determine whether any adjustments were necessary to the carrying amount of inventory and the corresponding impact on the Statement of Profit and Loss for the year ended on that date <br /> Qualified opinionRepetitiveNAd. Management has physically verified the stock on quarterly basis and it is in line with the accounting records. Since the auditor has mentioned for improvement in the process of recording monthly movements of stock, we will implement it in immediate basis.d. Management has physically verified the stock on quarterly basis and it is in line with the accounting records. Since the auditor has mentioned for improvement in the process of recording monthly movements of stock, we will implement it in immediate basis.Since due to the non availability of the stock movement register or supporting documents to cross verify the accuracy of valuation for various grades of metal products we are unable to comment on the correctness of the valuation of inventory as reported by the management.5. The Company is required to get cost audit conducted as per the requirement of section 148 of the Companies Act, 2013. However, the same has not been conducted from the financial year 2020-21 and onwards.Qualified opinionRepetitiveNANANANA6. The Company is required to conduct an internal audit under the provisions of the Companies Act, 2013. However, no internal audit has been carried out for the previous financial year. Further, no records or evidence were provided to substantiate whether internal audits were conducted for years prior to the previous year.Qualified opinionRepetitiveNANANANASANJAY CHOWDHRISADASHIV SANKAPPA BANGERASANJEEV ISHWARI KHANDELWALRushabh Davda & AssociatesNAMumbai2026-08-2089704000813214000000