super sales India Limited has disclosed the receipt of a demand notice from the GST Roving Squad-I, Tirupur Division, Tamil Nadu. The communication, dated May 23, 2026, was received under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The notice demands a penalty of Rs.4,33,716, split equally between Central GST (CGST) and State GST (SGST) at Rs.2,16,858 each. The penalty was levied due to an incorrect address mentioned in the E Way bill by a supplier. The demand is applicable for the period 2026-2027.

Financial Impact and Action

The company has clarified that there is no material impact on its financials, operations, or other activities as a result of this order. In response to the notice, Super Sales India Limited has paid the demanded amount under protest. The management intends to file an appeal against the penalty.

Breakdown of Demand

Super Sales India Limited has reported its audited financial results for the year ended March 31, 2026, recording a net profit of Rs 356.56 lakh — a significant turnaround from the previous year's net loss of Rs 175.88 lakh. Revenue from operations for the year stood at Rs 41,053.64 lakh, compared to Rs 40,377.49 lakh in the prior year. Total income rose to Rs 41,953.28 lakh from Rs 41,244.62 lakh, while total expenses declined to Rs 41,128.13 lakh from Rs 41,417.03 lakh. Earnings per share (basic and diluted) improved to Rs 11.61 from a loss of Rs 5.73 per share in the previous year.

Financial Performance

The following table presents the key financial metrics for the year ended March 31, 2026, compared to the previous year:

For the quarter ended March 31, 2026, revenue from operations stood at Rs 10,292.43 lakh, compared to Rs 10,525.46 lakh in the corresponding quarter of the previous year. The quarter recorded a net loss of Rs 138.61 lakh, against a net loss of Rs 161.91 lakh in the same period last year. An exceptional item of Rs 28.97 lakh was recognised during the year, arising from a past-period employee benefit liability following the New Labour Codes becoming effective on November 21, 2025.

Segment-Wise Performance

Super Sales India operates across three business segments — Agency, Textile, and Engineering. The Textile Division remained the largest contributor, with annual segment revenue of Rs 33,581.33 lakh, followed by the Engineering Division at Rs 6,491.31 lakh and the Agency Division at Rs 1,801.10 lakh. Segment-wise results (profit before tax and interest) for the full year showed the Textile Division contributing Rs 1,027.72 lakh, the Agency Division Rs 803.79 lakh, and the Engineering Division Rs 137.82 lakh.

Total segment assets as at March 31, 2026 stood at Rs 66,308.83 lakh, compared to Rs 73,418.26 lakh in the previous year. Capital employed declined to Rs 48,669.11 lakh from Rs 56,491.85 lakh. Total equity as at March 31, 2026 was Rs 48,669.11 lakh, comprising share capital of Rs 307.15 lakh and other equity of Rs 48,361.96 lakh.

Dividend and Annual General Meeting

The Board of Directors has recommended a final dividend of Rs 2.50 per equity share (25% of the face value of Rs 10 each) for the year ended March 31, 2026, subject to shareholder approval at the ensuing Annual General Meeting. The record date for determining eligible shareholders has been fixed as July 13, 2026. The Register of Members and Share Transfer Books will remain closed from July 14, 2026 to July 20, 2026. The Board has convened the 44th Annual General Meeting on July 20, 2026, through Video Conferencing. July 13, 2026 has also been fixed as the cut-off date for identifying shareholders eligible for e-voting at the AGM.

Auditor Appointments

The Board approved several auditor-related decisions at its meeting held on May 18, 2026. Sri. G. Sivagurunathan (Membership No. 23127) has been re-appointed as Cost Auditor for the financial year 2026-27. M/s Sundaram & Srinivasan, Chartered Accountants (Firm Registration No. 004207S), have been appointed as Internal Auditors for a term from May 18, 2026 to March 31, 2029. The Board has also recommended the appointment of M/s S Krishnamoorthy & Co, Chartered Accountants (Firm Registration No. 001496S), as Statutory Auditors for five consecutive years from financial year 2026-27 to 2030-31, subject to shareholder approval. The outgoing statutory auditors, M/s Subbachar & Srinivasan, will retire at the conclusion of the AGM after completing two consecutive terms of five years. The statutory auditors have issued an unmodified audit opinion on the annual and quarterly financial results for the year ended March 31, 2026.