BSEResult2d ago · 5 Nov 2026, 01:24 pm

Submission of Unaudited Financial Results for the Quarter and Half Year Ended September 30, 2026

Surat Trade and Mercantile Ltd · 530185

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Surat Trade and Mercantile Ltd has submitted unaudited financial results for the quarter and half year ended September 30, 2026, along with a limited review report from its independent auditor, Sharp & Tannan Associates LLP.

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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk2/10
Liquidity Impact5/10
Market Sentiment5/10

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Surat Trade and Mercantile Ltd - 530185 - Submission Of Documents Under Regulation 33 Of The SEBI (Listing Obligations And Disclosure Requirements) Regulations, 2015 For The Quarter And Half Year Ended September 30, 2026

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SURAT TRADE AND MERCANTILE LIMITED CIN: L17119GJ1945PLC000214 Registered office: 6th Floor, Tulsi Krupa Arcade, Near Aai Mata Chowk, Puna Kumbharia Road, Dumbhal, Surat, Gujarat, 395010 Phone: 0261-2311198 | Email ID: sharedepartment@stml.in | Website: www.stml.in Date: November 05, 2026 The Manager Dept. of Corporate Services, BSE Ltd, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400 001. Scrip Code: 530185 – Surat Trade and Mercantile Limited Dear Sir/Madam, Sub: Submission of Documents under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the Quarter and Half Year ended September 30, 2026 As required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements), Regulations, 2015, we are enclosing herewith following documents for the quarter and half year ended September 30, 2026 for your reference and records. 1. Unaudited Financial Results for the Quarter and Half Year ended September 30, 2026. 2. Limited Review Report. The Board Meeting commenced at 12:30 PM (IST) and concluded at 12:56 PM (IST) Please take the same on your records. Thanking you, Yours faithfully, For SURAT TRADE AND MERCANTILE LIMITED Ankita Prasiddha Shroff Company Secretary and Compliance Officer Membership No.: A36425 Encl: As above 87 Nariman Bhavan SHARP & 227 Nariman Point Mumbai 400 021 TANNAN India +91 22 6153 7500; 2202 2224/8857 ASSOCIATES LLP www.sharpandtannan.com cha rtered accountants Independent Auditor's Limited Review Report on Standalone Unaudited Financial results of SURAT TRADE AND MERCANTILE LIMITED for the quarter and half year ended on September 30, 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board of Directors Surat Trade and Mercantile Limited (Formerly known Surat Textile Mills Limited) (CIN: L17119GJ1945PLC000214) Surat 395 010. Introduction 1. We have reviewed the accompanying statement of unaudited standalone financial results of SURAT TRADE AND MERCANTILE LIMITED ("the Company") for the quarter and half year ended on September 30, 2026, together with notes thereon ("the Statement"), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended ("Listing Regulations") 2. The Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors on November 05, 2026, 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, as amended ("the Act"), read with relevant rules issued thereunder and other recognized accounting practices and policies generally accepted in India and Regulation 33 of the Listing Regulations in this regard. Our responsibility is to express a conclusion on the Statement based on our review. Scope of 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 ("ICAI"). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. 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 specified under section 143(10) of the Companies Act, 2013 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. Conclusion 4. Based on our review conducted as stated above, 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 Ind AS 34 as prescribed under section 133 of the Act and other recognized accounting practices and policies generally accepted in India has not disclosed the information required to be disclosed in terms of the Listing Regulations in this regard, including the manner in which it is to be disclosed, or that it contains any material misstatement. Sharp & Tannan Associates LLP Chartered Accountants Firm’s Reg. No.: 109983W/W101313 PRAMOD Digitally signed by PRAMOD RAMESH RAMESH BHISE BHISE 123788 +0530" CA Pramod Bhise Partner Pune, November 05, 2026 Membership No.: (F) 047751 UDIN: 26047751WIJWKH4426 Formerly Sharp& Tannan Associates (Regn. No BA32093; FRN 109983W), converted into an LLP w.e.f. 24.09.2026 Assurance | Consulting | GRC | Tax Ahmedabad | Bengaluru | Chennai | Coimbatore | Delhi | Goa | Hyderabad | Mumbai | Pune | Vadodara STML_SFS_LRR_Q?_26-27 Page 1of1 SURAT TRADE AND MERCANTILE LIMITED Regd. Office: Tuls| Krupa Arcade, 6th Floor, Near Aai Mata Chowk, Puna-Kumbharia Road, Dumbhal, Surat 395010 CIN: L17119G)1945PLC000214; Website: www_stmLin e-mail: sharedepartment@stml.in, Tel.Wo. (0261) 2311198 STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED 30TH SEPTEMBER, 2026 Sr. | Particulars Quarter ended Six months ended Year ended | No. | [ 30/09/2026 30/06/2026 30/09/2025 30/09/2076 | 30/09/2025 | 31/03/2026 | pon (Unaudited) | (Unaudited) (Unaudited) (Unaudited) | (Unaudited) | (Audited)| 1 Income {a) Sales / Revenue from Operations 5166.39 4934.52 1667.11 10101.41 5396.05 11134.58 (hb) OtherIncome _ 434.64 815.62 272.96 1250.26 1058.09 1378.56 T otal Income 5601.53 5750.14 1940.07 | - 11351.67 6454,14 | 12513.14° 2 | Expenses | (a) Cost of Materials Consumed 0.00 0.00 0.00 0.00 0,00 0.00 (bj Purchases ef Stock-in- Trade 5082.26 6840.42 1654,17 11922.68 3250.05 8608.62 {¢} Changes in Invantories of Finished Goods, Work-in-Progress 32.73 (2422.86) 0.00 (2390.13) 1750.31 1750.31 and Stock-in-Trade (9) Employee Benefits Expense 66.43 60.40 57.87 126.83 110.67 224.24 fe) Finance Costs 3.54 3.61 3.91 7.15 7.78 15.18 {f) Depreciation and Amortisation Expense 19.12 18.98 12.94 38.10 25.84 $7.23 (2) Other Expenses 118.13 | 125.30 12004 | 243.43 211.90 458.21 Total Expenses as : 5322.23 4625.85 1848.93 9 948.06 5356 .55 | 1113.79 3 |Profit Before Exceptional Items and Tax (1-2) 279.32 1124.29 91,14 1403.61 1097.59 1399.35 4 |Exceotional tems 0.00 0.00 0.00 0.06 0.00 0.00 5 |Profit Before Tax (3-4) 279.32 1124.25 91.14 1403.61 1097.59 | 1395.35 Tax Expenses (a) Current Tax 40,14 94.49 65.01 134.63 157.60 312.09 (b) Deferred Tax §7.81 62.74 (0.82) 120.55 49.40 (9.12) (¢) Taxes in respect of earlier year 6.00 0.00 0.00 0,00 0.60 (1.22) 6 |Total Tax Expense 97.95 157.23 64,19 255.18 207.00 301.75 7 [Profit for the Period / year (5-6) | 181.37 967.06 26.95 1148.43 890.59 1097.60 & = |Other Comprehensive Income/(Loss) (Net of Tax} (a) Items that will not be reclassified to Profit or Loss 0.00 0.00 0.00 0.00 | 0.00 (4.27) (b) Income tax relating to items that will not be reclassified to Profit or Loss 0.00] 0,00 0.00 0.00. | 0.00 1.07 Total Other Comprehensive Income/({Loss) (Met of Tax) 0.00 0.00 0.00 9.00 | 0.00 (3.20) 9 |Total Comprehensive Income / (Lass) for the Period (748) 181.37 967.06 26.9 5 | 1148.43 | _ 890.59 | 1094.40 10 |Paid up Equity Share Capital (Face Value Rs.1/- per share} 2220.64 222 0.64 2220.64 2220.64 2220.64 2220.64 11 [Other Equity (excluding Revaluation Reserve) as shown in the -- -- -* -- -- | 20556.42 audited balance sheet of the oreviaus year. 12 | Earnings per equity share (Face Value Rs.1/-) * | Basic (in Rs.) 0.08 0.44 0.01 0.52 0.40 | 0.49 Diluted (in Rs.) 0.08 0.44 0.01 0.52 0.40 | 0.49 See accompanying notes to financ [Showing first 8,000 characters — download PDF for full document]