BSEResult2d ago · 29 Oct 2026, 01:32 pm

Financial Result for the Second Quarter and Half Year ended on September 30, 2026

Symphony Ltd · 517385

✦ AI Summary▲ PositiveResults

Symphony Ltd has announced its unaudited standalone and consolidated financial results for the second quarter and half year ended September 30, 2026, along with a 2nd Interim Dividend of ₹ 2/- (100%) per equity share.

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Earnings Impact8/10
Growth Catalyst4/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk2/10
Liquidity Impact9/10
Market Sentiment8/10

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Symphony Ltd - 517385 - Financial Result For The Second Quarter And Half Year Ended On September 30, 2026

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October 29, 2026 To, To, National Stock Exchange of India Limited BSE Limited Symbol – Symphony Security Code – 517385 Dear Sir/Madam, Subject: Outcome of the Board Meeting We are pleased to inform you that the Board of Directors has considered and approved the following in their meeting held today: 1. Unaudited Standalone and Consolidated Financial Results and Limited Review Reports for the second quarter and half year ended on September 30, 2026. 2. Declared 2nd Interim Dividend of ₹ 2/- (100%) per equity share having face value of ₹ 2.00 each for the financial year 2026-27. Kindly consider this as due compliance of Regulation 30, 33 and other applicable provisions, if any of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The meeting commenced at 11:35 hours (IST) and concluded at 13:00 hours (IST). Kindly take note of the same and oblige. Yours Truly, For Symphony Limited Mayur Barvadiya Company Secretary and Head – Legal (VP) Encl.: As above Registered Office: Symphony Limited, Symphony House, Third Floor, FP-12, TP-50, Off S.G. Highway, Bodakdev, Ahmedabad - 380 059, India T: +91-79-66211111, F: +91-79-66211139-40 l Email – companysecretary@symphonylimited.com I www.symphonylimited.com CIN - L32201GJ1988PLC010331 B S R & Co. LLP 903 Commerce House V Near Vodafone House, Prahaladnagar Corporate Road, Ahmedabad 380 051 Chartered Accountants India Telephone: +91 (79) 7145 0001 Fax: +91 (79) 7145 0050 Limited Review Report on unaudited consolidated financial results of Symphony Limited for the quarter ended 30 September 2026 and year to date results for the period from 1 April 2026 to 30 September 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Symphony Limited 1. We have reviewed the accompanying Statement of unaudited consolidated financial results of Symphony Limited (hereinafter referred to as “the Parent”), and its subsidiaries (the Parent and its subsidiaries together referred to as “the Group”) for the quarter ended 30 September 2026 and year to date results for the period from 1 April 2026 to 30 September 2026 (“the Statement”), being submitted by the Parent pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). 2. This Statement, which is the responsibility of the Parent’s management and approved by the Parent’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the entities mentioned in Annexure I to the Statement. 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Registered Office: B S R & Co. (a partnership firm with Registration No. BA61223) converted into B S R & Co. LLP (a 14th Floor, Central B Wing and North C Wing, Nesco IT Park 4, Nesco Limited Liability Partnership with LLP Registration No. AAB-8181) with effect from October 14, 2013 Center, Western Express Highway, Goregaon (East), Mumbai - 400063 Page 1 of 3 B S R & Co. LLP Limited Review Report (Continued) Symphony Limited 6. We did not review the interim financial information of six subsidiaries included in the Statement, whose interim financial information reflect total assets (before consolidation adjustments) of Rs. 353.08 Crores as at 30 September 2026 and total revenues (before consolidation adjustments) of Rs. 108.28 Crores and Rs. 259.61 Crores, total net profit / (loss) after tax (before consolidation adjustments) of Rs. (4.99) Crores and Rs. 43.93 Crores and total comprehensive income / (loss) (before consolidation adjustments) of Rs. (5.09) Crores and Rs 43.04 Crores, for the quarter ended 30 September 2026 and for the period from 1 April 2026 to 30 September 2026 respectively, and cash outflows (net) (before consolidation adjustments) of Rs. 13.78 Crores for the period from 1 April 2026 to 30 September 2026. as considered in the Statement. This interim financial information have been reviewed by other auditors whose reports have been furnished to us by the Parent’s management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, is based solely on the reports of the other auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion is not modified in respect of this matter. 7. The Statement includes the interim financial information of one subsidiary which has not been reviewed, whose interim financial information reflects total assets (before consolidation adjustments) of Rs 50.95 Crores as at 30 September 2026 and total revenues (before consolidation adjustments) of Rs. 7.01 Crores and Rs. 7.31 Crores, total net loss after tax (before consolidation adjustments) of Rs. 1.53 Crores and Rs. 3.96 Crores and total comprehensive loss (before consolidation adjustments) of Rs. 1.53 Crores and Rs. 3.96 Crores, for the quarter ended 30 September 2026 and for the period from 1 April 2026 to 30 September 2026 respectively, and cash inflow (before consolidation adjustments) of Rs. 2.75 Crores for the period from 1 April 2026 to 30 September 2026, as considered in the Statement. According to the information and explanations given to us by the Parent’s management, these interim financial information are not material to the Group. Our conclusion is not modified in respect of this matter. For B S R & Co. LLP Chartered Accountants Firm’s Registration No.:101248W/W-100022 Rupen Shah Partner Mumbai Membership No.: 116240 29 October 2026 UDIN:26116240CIQZCU4716 Page 2 of 3 B S R & Co. LLP Limited Review Report (Continued) Symphony Limited Annexure I List of entities included in unaudited consolidated financial results. Sr. No Name of component Relationship 1 Symphony Limited Parent Company 2 IMPCO S DE RL DE C V., Mexico Subsidiary 3 Guangdong Symphony Keruilai Air Coolers C [Showing first 8,000 characters — download PDF for full document]