SMT Engineering Limited has reported a significant surge in its financial performance for the financial year ended March 31, 2026. The company's consolidated net profit after tax rose to ₹2,308.02 lakh for FY26, a substantial increase from ₹234.52 lakh in the previous year. For the quarter ended March 31, 2026, the consolidated net profit after tax stood at ₹1,205.85 lakh. On a standalone basis, the net profit after tax for the year was ₹49.77 lakh, compared to ₹18.08 lakh in FY25.

The Board of Directors approved the audited standalone and consolidated financial results for the quarter and year ended March 31, 2026, at its meeting held on May 28, 2026. The total income from operations for the consolidated entity for FY26 was ₹16,272.78 lakh, up from ₹2,110.02 lakh in the previous year. Standalone total income from operations for the year was ₹190.15 lakh.

Financial Performance

The following table summarizes the audited financial results for SMT Engineering Limited:

The company's paid-up equity share capital as of March 31, 2026, was ₹1,672.38 lakh. The reserves, excluding revaluation reserve, stood at ₹7,388.56 lakh on a standalone basis and ₹10,247.27 lakh on a consolidated basis.

Regulatory Compliance

The audited financial results were filed with the stock exchanges under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The detailed results are available on the BSE website and the company's official website. The trading window for dealing in the company's securities, which was closed from May 24, 2026, in compliance with SEBI regulations, will reopen 48 hours after the declaration of the board meeting outcome.

SMT Engineering Limited has submitted a regulatory disclosure to BSE Limited confirming its non-applicability status under SEBI circulars governing debt securities issuance by large entities for the financial year 2025.

Regulatory Disclosure Details

The company filed the disclosure on April 17, 2026, addressing its compliance status with respect to SEBI's framework for large corporate debt securities issuance. The disclosure specifically references three key SEBI circulars that establish the regulatory framework for large entities seeking to raise funds through debt securities.

SEBI Circular Framework

The disclosure references three specific SEBI circulars that govern fund raising by large entities through debt securities issuance:

• SEBI Circular No. SEBI/HO/DDHS/CIR/P/2018/144 dated November 26, 2018
• SEBI Circular No. SEBI/HO/DDHS/P/CIR/2021/613 dated August 10, 2021 (updated April 13, 2022)
• SEBI Circular No. SEBI/HO/DDHS/DDHS-RACPODI/P/CIR/2023/172 dated October 19, 2023

These circulars establish compliance requirements and disclosure obligations for entities classified as Large Corporates when raising funds through debt securities.

Compliance Implications

Since SMT Engineering Limited does not meet the criteria for classification as a Large Corporate under the aforementioned SEBI circulars, the company is exempt from filing mandatory disclosures. Specifically, the company is not required to submit:

• Initial Disclosure in 'Annex - XII-A'
• Annual Disclosure in 'Annex - XII-B1/B2'

This exemption applies for the financial year ended March 31, 2025, based on the company's assessment of its status as of March 31, 2026.

Corporate Information

SMT Engineering Limited, formerly known as Adarsh Mercantile Limited, operates with Corporate Identity Number L33120MP1992PLC080093. The company's registered office is located at Plot No. 23d 'Sector A' Sanwer Road Industrial Area, Near Parle G Biscuit Factory, Indore 452015, Madhya Pradesh.

The disclosure was signed by Ajay Jaiswal, Managing Director and CFO (DIN: 01754887), and Mohd Shanawaz Shekh, Company Secretary & Compliance Officer, both providing digital signatures for the regulatory filing.