Sampann Utpadan India Limited (formerly known as S E Power Limited) announced its unaudited financial results for the quarter ended December 31, 2025, demonstrating strong operational performance across both standalone and consolidated operations. The Board of Directors approved these results at their meeting held on January 23, 2026.

Standalone Financial Performance

The company delivered robust standalone results for Q3 FY26, showcasing significant growth in key financial metrics:

The company's total expenses for the quarter stood at ₹9,465.47 lakhs, resulting in a profit before tax of ₹193.52 lakhs. After accounting for deferred tax of ₹63.73 lakhs, the net profit reached ₹129.79 lakhs.

Consolidated Financial Results

The consolidated financial performance, which includes the results of wholly-owned subsidiary Shubham Electrochem Limited, showed even stronger numbers:

Business Segment Performance

Sampann Utpadan operates through two primary business divisions, with detailed segment-wise performance for the quarter:

Reclaimed Rubber Division

• Segment Revenue: ₹9,093.90 lakhs
• Segment Result (Profit before tax and interest): ₹305.77 lakhs
• Segment Assets: ₹13,309.46 lakhs

Non-Conventional Energy Division

• Segment Revenue: ₹3.26 lakhs
• Segment Result (Loss before tax and interest): ₹(36.51) lakhs
• Segment Assets: ₹1,097.36 lakhs

The Reclaimed Rubber Division continues to be the primary revenue driver for the company, contributing significantly to overall profitability.

Balance Sheet Position

As of December 31, 2025, the company's financial position showed:

The company's total assets increased substantially compared to the previous year, indicating business expansion and growth initiatives.

Corporate Governance and Compliance

The financial results were reviewed by the Audit Committee and approved by the Board of Directors. The statutory auditors D. Tayal & Jain, Chartered Accountants, conducted a limited review of the results and expressed an unmodified opinion. The results comply with Indian Accounting Standards (Ind AS) and SEBI listing regulations.

Key Financial Highlights

• Revenue Growth: Strong revenue performance driven primarily by the Reclaimed Rubber Division
• Profitability: Positive net profit margins on both standalone and consolidated basis
• Asset Base: Significant asset base of over ₹14,000 lakhs supporting business operations
• Equity Position: Paid-up equity share capital of ₹48.61 crores with face value of ₹10 per share

The company continues to focus on its core business segments while maintaining operational efficiency and financial discipline across all divisions.

Sampann Utpadan India Limited has been imposed a penalty of ₹60,000 by BSE Limited for delayed submission of trading approval application under SEBI regulations. The penalty was levied for non-compliance with the requirement to submit trading approval within seven working days from the date of listing approval.

Penalty Details and Compliance Requirements

The penalty stems from SEBI Master Circular SEBI/HO/CFD/PoD-2/P/CIR/2023/00094 dated June 21, 2023, which mandates listed entities to make an application for trading approval to stock exchanges within seven working days from the date of grant of listing approval. The regulation prescribes a fine of ₹20,000 per day of non-compliance until the date of compliance.

Company's Explanation for Delay

Sampann Utpadan India Limited has submitted a detailed response to BSE explaining the circumstances that led to the delayed filing. The company attributed the delay to procedural and administrative issues, specifically citing delays in receiving the Credit of Shares letter from NSDL. According to the company's submission, the Credit of Shares letter issued by NSDL on January 7, 2026, was received by the company only on January 9, 2026, despite multiple follow-ups.

The company explained that the application for trading approval requires credit confirmation from the depository, which prevented earlier submission. The company waited until December 19, 2025, the last date for submission, and filed the application on December 22, 2025, considering that December 20-21, 2025, were non-working days.

Lock-in Requirements and Investor Impact

The company has emphasized that the delay did not adversely affect investor interests. The 82,00,000 equity shares issued under the preferential issue are subject to lock-in requirements as per Regulation 167 of the SEBI (ICDR) Regulations, 2018.

Waiver Request and Compliance Commitment

Sampann Utpadan India Limited has formally requested BSE to consider waiving the imposed fine, arguing that there was no prejudice to investor interest due to the lock-in requirements. The company has reiterated its commitment to timely and transparent disclosures and confirmed that internal processes for identification and reporting of material events have been strengthened to prevent recurrence.

The company's response was submitted to BSE via email on January 22, 2025, and was signed by Company Secretary Saurabh Agrawal. The communication was addressed to both BSE Limited and National Stock Exchange of India Limited, referencing scrip code 534598 and scrip symbol SAMPANN respectively.