Share Samadhan Limited has announced its unaudited financial results for the half-year ended September 30, 2025. The company's board of directors approved these results in a meeting held on November 11, 2025, which lasted from 12:00 P.M. to 07:10 P.M.

Financial Performance

The company reported a net profit of ₹36.32 lakhs for the period, with total income standing at ₹416.96 lakhs. Here's a breakdown of the key financial metrics:

The company's earnings per share (EPS) for the period was ₹0.30.

IPO Fund Utilization

Share Samadhan Limited has been actively utilizing the funds raised through its Initial Public Offering (IPO). The company reported that the unutilized IPO funds have reduced from ₹13.97 crores to ₹8.65 crores during this period. The primary use of these funds has been for working capital requirements.

Convertible Share Warrants

In a significant development, Share Samadhan received ₹585 lakhs against the issuance of convertible share warrants. The allotment of these warrants was made on October 1, 2025. Each warrant is convertible into one equity share within an 18-month period.

Subsidiary Companies

The financial results include the performance of Share Samadhan's subsidiary companies, namely Nyaya Mitra Limited and Wealth Samadhan Private Limited.

Regulatory Compliance

The company has submitted these results in compliance with Regulations 30 and 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. Additionally, as per Regulation 32, Share Samadhan has provided a statement of deviation and variation in the use of funds raised through the IPO for the half-year ended September 30, 2025.

Share Samadhan Limited (SSL), a company listed on the BSE, has resubmitted its financial results for the half-year and year ended March 31, correcting an earlier filing error. The company had inadvertently submitted a Limited Review Report instead of the required Auditor's Report for its year-end submissions.

Financial Performance

The resubmitted audited financial results reveal a decline in profitability for Share Samadhan Limited:

• Net Profit: Rs 150.10 lakhs, down from Rs 266.54 lakhs in the previous year
• Total Income from Operations: Rs 486.93 lakhs, compared to Rs 571.06 lakhs in the previous year

Balance Sheet Highlights

The company's balance sheet showed significant changes, reflecting the impact of its recent Initial Public Offering (IPO):

• Share Capital: Increased to Rs 1,227.01 lakhs from Rs 901.89 lakhs
• Cash and Cash Equivalents: Grew substantially to Rs 1,635.45 lakhs from Rs 376.02 lakhs

IPO Proceeds Utilization

Share Samadhan Limited raised Rs 2,036.48 lakhs through its IPO, of which:

• Rs 762.25 lakhs have been utilized
• Rs 1,274.23 lakhs remain unutilized

The utilized funds were primarily directed towards:

• Technology investment: Rs 150.00 lakhs
• Working capital requirements: Rs 612.25 lakhs

Management Statement

Kumar Rishi, Company Secretary of Share Samadhan Limited, stated, "We regret the oversight in our initial submission. We assure you of our commitment to comply with all regulatory requirements and ensure that such instances are avoided in the future."

Consolidated Results

On a consolidated basis, Share Samadhan Limited reported:

• Total Income: Rs 1,518.90 lakhs
• Net Profit: Rs 314.62 lakhs

Market Impact

The resubmission of financial results with the correct Auditor's Report demonstrates SSL's commitment to regulatory compliance and transparency. However, the decline in profitability may warrant attention from investors and analysts.

Share Samadhan Limited's stock performance in the coming days may reflect the market's reaction to these resubmitted financial results and the company's overall financial health.