5333062025-10-012025-12-315333062025-04-012025-12-315333062025-10-012025-12-31in-capmkt:OtherExpenses1Member5333062025-04-012025-12-31in-capmkt:OtherExpenses1Member5333062025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15333062025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares533306SUMMITSECNOTLISTEDINE519C01017SUMMIT SECURITIES LIMITEDMain BoardEquity2025-04-012026-03-312026-01-292026-01-21INRLakhsQuarterlyThird quarterSingle segmentInvestment2026-01-2912:57:002026-01-2914:25:00Not applicable2025-10-012025-12-31UnauditedConsolidated9688000417000002062980000002164030005000216408000000685500005800000006343000132560002031520000203152000520000027776000329760001701760000000170176000-3140463000-2970287000170176000-29702870001090180001015.6115.610015.6115.611. The above unaudited consolidated financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) notified under Section 133 of the Companies Act, 2013, as amended from time to time. <BR> <BR> 2. The above unaudited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors of Summit Securities Limited (the 'Company') at their respective meetings held on 29th January, 2026. Review under Regulation 33 of the Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulation, 2015, as amended, has been carried out by the Statutory Auditors and have issued an unmodified opinion on the above unaudited consolidated financial results. <BR> <BR> 3. As per the requirement of Ind AS 108, Operating Segments, based on evaluation of financial information for allocation of resources and assessing performance, the Group has identified as single segment, i.e., holding and investing with focus on earning income through dividends, interest and gains from investments. Accordingly, there are no separate reportable segments as per the Standard. <BR> <BR> 4. The figures for the quarter ended 31st December, 2025 and quarter ended 31st December, 2024 as reported in the unaudited consolidated financial results are the balancing figures between the published year to date figures in respect of period ended 31st December, 2025 and 31st December, 2024 respectively and published figures upto 30th September, 2025 and 30th September, 2024, which were subject to limited review. <BR> <BR> 5. Pursuant to the notification issued by the Ministry of Labour and Employment, the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “New Labour Codes”), which became effective from 21 November 2025. The Company has reassessed its employee benefit obligations relating to gratuity and leave encashment in accordance with the revised definition of wages. Accordingly, an incremental liability on account of past service cost, in accordance with IND AS 19 – Employee Benefits amounting of Rs. 26.71 lakhs has been charged to the Profit and Loss Account for the quarter and nine months ended December 31, 2025. The Company continues to monitor developments relating to the implementation of the New Labour Codes and will review its estimates and assumptions on an ongoing basis. <BR> <BR> 6. Amount shown as Rs. 0.00 represents amount below Rs. 500 (Rupees Five Hundred). <BR> <BR> 7. The figures for the previous quarters/year have been regrouped, wherever necessary.2025-04-012025-12-31UnauditedConsolidated2617100011540970000050836600000016886340001610001688795000000154800000132000000019173000347850001654010000016540100002982000007715600037535600012786540000000127865400088737160001015237000012786530001015236900010901800010117.29117.2900117.29117.29Other Expenses6343000Other Expenses19173000Fair valuation of Equity instruments through OCI-3661122000-3661122000Fair valuation of Equity instruments through OCI1025769700010257697000-5206590001383981000-31404630008873716000