Sam Industries Limited has disclosed a detailed share acquisition by promoter Ashutosh Ashok Maheshwari through inter se transfer among promoter group members executed on February 17, 2026. The transaction involved the acquisition of 10,000 equity shares received as gift, representing 0.09% of the company's total paid-up capital.

Regulatory Disclosure Framework

Ashutosh Ashok Maheshwari, serving as Promoter and Whole Time Director with DIN 00094262, submitted comprehensive disclosure documentation to BSE Limited and the company's secretarial department. The formal intimation complies with Regulation 29(2) of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011, and Regulation 7(2) of the SEBI (Prohibition of Insider Trading) Regulations, 2015.

Shareholding Position Changes

The acquisition resulted in a significant enhancement of Ashutosh Ashok Maheshwari's stake in the company. His shareholding increased from 1,08,482 shares representing 0.98% to 1,18,482 shares representing 1.07% of the total equity capital.

Company Capital Structure

Sam Industries Limited maintains its equity share capital of INR 11,08,84,700 divided into 1,10,88,470 equity shares of Rs. 10 each. The shares are listed on BSE Limited under scrip code 532005 with ISIN INE653D01012. The inter se transfer represents internal restructuring within the promoter group without affecting the company's overall capital structure.

Transaction Documentation

The comprehensive disclosure includes detailed annexures covering shareholding positions before and after the transfer, transaction specifics, and regulatory compliance confirmations. Ashutosh Ashok Maheshwari, based at Uttarayan, 181, Saket Nagar, Tilak Nager, Indore (MP) – 452018, personally signed all required documentation and submitted the formal intimation to relevant authorities on the transaction date.

Sam Industries Limited has released its unaudited standalone financial results for the quarter ended December 31, 2025, marking the third quarter of fiscal year 2026. The company submitted newspaper clippings of these results to BSE Limited under Regulation 47 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015.

Financial Performance Overview

The company's financial performance for Q3FY26 shows steady operational results across key metrics:

Earnings and Capital Structure

The company maintained its paid-up equity share capital at ₹1108.85 lakh, with face value of ₹10 per share. Earnings per share metrics remained consistent:

Key Financial Notes

The company's nine-month results include significant other income components. The other income incorporates notional income of ₹114.85 lakh on account of investments valued at fair value through profit and loss account under Ind AS provisions. Additionally, the company recorded ₹268.00 lakh net income from the sale of long-term investments during the nine-month period.

Regulatory Compliance

Sam Industries has addressed the implementation of four new Labour Codes notified by the Government of India on November 21, 2025. The company estimated the financial implications and made an additional provision of ₹0.60 lakh in the financial results for both the quarter and nine-month periods ended December 31, 2025.

Board Approval and Publication

The unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on February 10, 2026, in compliance with Regulation 33 of SEBI Listing Regulations. The results were subsequently published on February 11, 2026, in 'The Free Press Journal' (English edition) and 'Choutha Sansar' (Hindi edition). The complete financial results are available on BSE's website and the company's official website for stakeholder access.