Super Sales India Limited has received a demand notice from GST authorities imposing a penalty of Rs.1,47,008 for defective documents related to goods movement. The company disclosed this information to the Bombay Stock Exchange under Regulation 30 of SEBI's Listing Obligations and Disclosure Requirements on February 12, 2026.

GST Penalty Details

The demand notice was issued by the Commercial Taxes Officer (Enforcement), Chamarajanagar, and received by the company on February 11, 2026. The penalty relates to defective documents for goods movement during the period 2025-2026.

Company's Response and Financial Impact

Super Sales India Limited has taken immediate action regarding the penalty notice. The company has already paid the demanded amount of Rs.1,47,008 and indicated its intention to file an appeal against the penalty.

Regarding the financial implications, the company has stated that there is no material impact on the financials, operations, or other activities due to this GST penalty. This suggests that the penalty amount is not significant enough to affect the company's overall financial position.

Regulatory Compliance

The disclosure was made in compliance with SEBI Master Circular SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024, and Regulation 30 of the Listing Obligations and Disclosure Requirements Regulations, 2015. Company Secretary S K Radhakrishnan signed the disclosure document, confirming that the information provided is true, correct, and complete to the best of his knowledge and belief.

The company has indicated that there is no other relevant information pertaining to this GST demand notice beyond what has been disclosed in the regulatory filing.

Super Sales India Limited has announced its unaudited financial results for the quarter ended December 31, 2025, showing marked improvement in operational performance despite reporting a quarterly loss. The company's board approved these results during their meeting held on January 30, 2026, with official publication in Financial Express (English) and Dinamalar (Tamil) newspapers on January 31, 2026.

Financial Performance Overview

The company's financial metrics demonstrate a significant turnaround compared to the previous year. While the company reported a net loss for Q3 FY26, the magnitude of losses has substantially decreased, indicating improved operational efficiency.

Nine-Month Performance Highlights

The nine-month period ended December 31, 2025, showcased the company's strong recovery trajectory with a return to profitability.

Exceptional Items and Regulatory Impact

The company reported exceptional items of Rs 28.97 lakhs in Q3 FY26, primarily related to the implementation of new Labour Codes. This impact consists of incremental gratuity and leave encashment provisions arising from changes in wage definitions under the four Labour Codes notified by the Government of India on November 21, 2025.

Key Financial Ratios and Share Capital

The company's earnings per share showed significant improvement across all periods:

Regulatory Compliance and Disclosure

Super Sales India Limited has fulfilled its regulatory obligations under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The complete financial results are available on the BSE website ( www.bseindia.com ) and the company's official website ( www.supersales.co.in ). The company has provided QR code access for stakeholders to view detailed financial information, demonstrating commitment to transparency and investor accessibility.