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Sampann Utpadan India Ltd

| Quarterly Financial Results Q3 FY 2025-26

BULLISH SENTIMENT

Report Source

23rd Jan 26

Summary : Sampann Utpadan India Limited reported strong quarterly financial results with significant revenue growth, positive profit, and an unmodified auditor's opinion for Q3 FY26.

Quarterly Report Analysis & Insights

Financial Disclosures

  1. Standalone Total Expenses (Q3 FY26): 3,406.47 Lakh.
  2. Standalone Cost of Operations (Q3 FY26): 2,881.77 Lakh.
  3. Standalone Employee Benefit Expenses (Q3 FY26): 127.19 Lakh.
  4. Standalone Financial Costs (Q3 FY26): 31.71 Lakh.
  5. Standalone Depreciation and Amortization Expenses (Q3 FY26): 141.98 Lakh.
  6. Standalone Other Expenses (Q3 FY26): 225.77 Lakh.
  7. Standalone Total Revenue (Q3 FY26): 8,658.70 Lakh.
  8. Standalone Non Conventional Energy Revenue (Q3 FY26): 3.26 Lakh.
  9. Standalone Reclaimed Rubber Revenue (Q3 FY26): 3,633.96 Lakh.
  10. Consolidated Total Revenue (Q3 FY26): 8,637.22 Lakh.
  11. Consolidated Non Conventional Energy Revenue (Q3 FY26): 3.26 Lakh.
  12. Consolidated Reclaimed Rubber Revenue (Q3 FY26): 3,633.96 Lakh.
  13. Standalone Total Assets (Dec 31, 2025): 14,406.82 Lakh.
  14. Standalone Equity Share Capital (Dec 31, 2025): 4,881.00 Lakh.
  15. Standalone Long-term borrowings (Dec 31, 2025): 8,007.60 Lakh.
  16. Standalone Trade receivables (Dec 31, 2025): 1,444.27 Lakh.
  17. Consolidated Total Assets (Dec 31, 2025): 14,585.56 Lakh.
  18. Consolidated Equity Share Capital (Dec 31, 2025): 4,881.00 Lakh.
  19. Consolidated Long-term borrowings (Dec 31, 2025): 7,968.50 Lakh.
  20. Consolidated Trade receivables (Dec 31, 2025): 1,444.27 Lakh.
  21. Both standalone and consolidated results are presented.
  22. Consolidated results include wholly owned subsidiary Shubham Electrochem Limited.

Corporate Overview

  1. Registered Office & Works: Vadodara, Gujarat, India.
  2. Board Meeting/Report signed in New Delhi.
  3. Primary business segments: Non Conventional Energy Division and Reclaimed Rubber Division.
  4. Formal and factual, reporting financial results and auditor's review.
  5. Non Conventional Energy
  6. Reclaimed Rubber

Risk Factors

  1. High dependence on reclaimed rubber segment.
  2. Potential asset valuation and liquidity risks.
  3. Fluctuations in non-conventional energy.
  4. Broader economic conditions may impact operations.

Key Drivers

  1. Strong revenue growth in reclaimed rubber.
  2. Positive profit after tax reported.
  3. Auditors issued an unmodified opinion.
  4. Effective management of asset recovery.

Auditor’s Report

  1. Unmodified Opinion on Standalone Unaudited Financial Results.
  2. Unmodified Opinion on Consolidated Unaudited Financial Results.

Board Commentary

  1. The group continuously performs sensitivity analysis on assumptions.
  2. Expects to recover carrying amount of various assets and maintain sufficient liquidity.
  3. Report submitted as per SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Corporate Governance

  1. Audit Committee reviewed and approved the results.

Management Discussion & Analysis

Risk Control Measures

  1. Continuously performing sensitivity analysis on assumptions.
  2. Expects to recover carrying amount of assets.
  3. Expects to maintain sufficient liquidity.

Critical Risks

  1. The group continuously performs sensitivity analysis on assumptions used.
  2. Expects to recover carrying amount of various assets and maintain sufficient liquidity, implying potential risks in these areas.