Sarvamangal Mercantile Company Limited has announced that its board of directors will meet on Friday, May 29, 2026. The primary agenda for the meeting is to consider and approve the audited financial results of the company for the fourth quarter and the financial year ended March 31, 2026. The meeting is scheduled to take place at the company's registered office located at 1076, Dr. E. Moses Road, Worli, Mumbai - 400018.

Board Meeting Agenda

The board will deliberate upon the financial performance of the company for the specified period. The approval of the audited financial results for the quarter and year ending March 31, 2026, is the key item on the agenda. This meeting is being conducted in compliance with Regulation 29(1) of the SEBI (LODR) Regulations, 2015.

Trading Window Closure

In accordance with the SEBI (Prohibition of Insider Trading) Regulations, 2015, and the company's internal Code of Conduct for Prevention of Insider Trading, the trading window for dealing in the securities of the company has been closed since April 01, 2026. The company has stated that this window will remain closed until 48 hours after the declaration of the financial results.

Key Meeting Details

Sarvamangal Mercantile Company Limited announced its unaudited financial results for the third quarter ended December 31, 2025, showing a shift from profitability to losses compared to the same period last year. The Board of Directors approved these results at their meeting held on February 11, 2026, following recommendations from the Audit Committee.

Financial Performance Overview

The company reported a net loss of Rs 2.88 lakh for Q3FY26, marking a significant decline from the net profit of Rs 166.37 lakh recorded in Q3FY25. This represents a complete reversal of the company's profitability position year-over-year.

Revenue and Income Analysis

The company's total income declined dramatically to Rs 3.34 lakh in Q3FY26 from Rs 178.83 lakh in Q3FY25. This decline was primarily driven by a substantial reduction in other income, which fell to Rs 3.34 lakh from Rs 178.83 lakh in the corresponding quarter of the previous year. The company reported no revenue from operations during Q3FY26, similar to Q3FY25.

Expense Management

Total expenses decreased to Rs 7.52 lakh in Q3FY26 from Rs 18.44 lakh in Q3FY25, reflecting the company's cost management efforts. Key expense components included:

• Employee benefits expense: Rs 4.29 lakh (vs Rs 5.23 lakh in Q3FY25)
• Other expenses: Rs 3.22 lakh (vs Rs 4.37 lakh in Q3FY25)
• Finance costs: Rs 0.01 lakh (vs Rs 8.84 lakh in Q3FY25)

Nine-Month Performance

For the nine months ended December 31, 2025, Sarvamangal Mercantile reported a net profit of Rs 71.03 lakh compared to Rs 243.44 lakh in the corresponding period of the previous year. Total income for the nine-month period stood at Rs 121.21 lakh versus Rs 305.82 lakh in the previous year.

Other Comprehensive Income Impact

The company experienced significant other comprehensive income losses of Rs 458.28 lakh in Q3FY26, primarily due to net changes in fair value of investments in equity shares carried at fair value through other comprehensive income. This compares to a loss of Rs 3,458.86 lakh in Q3FY25. Consequently, total comprehensive income for Q3FY26 was negative Rs 461.16 lakh.

Earnings Per Share

Basic and diluted earnings per share for Q3FY26 stood at negative Rs 1.16 compared to positive Rs 66.82 in Q3FY25. The company maintained its paid-up equity share capital at Rs 24.90 lakh with a face value of Rs 10 per share.

Corporate Governance

The financial results were reviewed by statutory auditors Devpura Navlakha & Co., who provided an unmodified conclusion on the quarterly results. The Board meeting was conducted on February 11, 2026, from 3:30 PM to 4:30 PM, with Managing Director Namrata Somani and Company Secretary S. Venkatesan signing off on the results.