Smartlink Holdings Limited has released its unaudited consolidated financial results for the first quarter ended June 30, 2026. The company delivered substantial expansion across top-line operational revenue and net profitability compared to both the prior quarter and the corresponding quarter of the previous fiscal year.
Top-Line Growth and Revenue Overview
During the quarter ended June 30, 2026, Smartlink Holdings Limited generated total consolidated income of ₹10,124.77 lakhs, representing a significant growth over the ₹4,033.02 lakhs reported in Q1 FY26 and ₹6,941.31 lakhs achieved in Q4 FY26.
Revenue from Contracts with Customers: Stood at ₹9,935.37 lakhs for Q1 FY27, up from ₹3,702.33 lakhs in Q1 FY26 and ₹6,527.49 lakhs in Q4 FY26. (For the full year ended March 31, 2026, contract revenue was ₹26,934.75 lakhs).
Other Income: Reached ₹189.40 lakhs in Q1 FY27, compared to ₹330.69 lakhs in Q1 FY26 and ₹413.82 lakhs in Q4 FY26.
Analysis of Operating Expenses
Total expenses for the quarter ended June 30, 2026, totaled ₹9,196.76 lakhs, compared to ₹3,747.10 lakhs in Q1 FY26 and ₹6,197.01 lakhs in Q4 FY26.
The breakdown of major cost components for Q1 FY27 includes:
Cost of Materials Consumed: ₹4,507.03 lakhs (vs. ₹1,716.59 lakhs in Q1 FY26 and ₹2,276.91 lakhs in Q4 FY26)
Purchase of Stock-in-Trade: ₹4,048.76 lakhs (vs. ₹1,601.87 lakhs in Q1 FY26 and ₹2,752.81 lakhs in Q4 FY26)
Inventory Adjustment: A decrease/(increase) in finished goods, work-in-progress, and stock-in-trade of ₹(907.33) lakhs
Employee Benefit Expenses: ₹1,032.77 lakhs (vs. ₹532.28 lakhs in Q1 FY26 and ₹598.97 lakhs in Q4 FY26)
Finance Costs: ₹22.68 lakhs (vs. ₹9.09 lakhs in Q1 FY26 and ₹22.18 lakhs in Q4 FY26)
Depreciation and Amortization: ₹106.25 lakhs (vs. ₹94.21 lakhs in Q1 FY26 and ₹109.10 lakhs in Q4 FY26)
Other Expenses: ₹386.60 lakhs (vs. ₹378.58 lakhs in Q1 FY26 and ₹437.38 lakhs in Q4 FY26)
Profitability and Tax Expenses
The company reported a sharp increase in pre-tax earnings, recording a Profit Before Tax of ₹928.01 lakhs for the quarter ended June 30, 2026-more than triple the ₹285.92 lakhs reported in Q1 FY26 and higher than the ₹744.30 lakhs achieved in Q4 FY26.
Tax Outgo Breakdown
Total tax expense for Q1 FY27 stood at ₹241.22 lakhs (compared to ₹68.41 lakhs in Q1 FY26 and ₹183.64 lakhs in Q4 FY26), comprising:
Current Tax: ₹159.41 lakhs
Deferred Tax Charge: ₹81.56 lakhs
Tax Adjustments of Earlier Years: ₹0.25 lakhs
Net Earnings & Comprehensive Income
Profit for the Period Attributable to Equity Holders: Reached ₹686.79 lakhs for Q1 FY27, up from ₹217.51 lakhs in Q1 FY26 and ₹560.66 lakhs in Q4 FY26.
Other Comprehensive Income: Net re-measurement gains on defined benefit plans (after tax) contributed ₹23.41 lakhs in Q1 FY27.
Total Comprehensive Income Attributable to Equity Holders: Reached ₹710.20 lakhs in Q1 FY27, compared to ₹210.21 lakhs in Q1 FY26 and ₹568.89 lakhs in Q4 FY26.
Capital Structure and Earnings Per Share
Paid-Up Equity Share Capital: Remained unchanged at ₹199.50 lakhs (comprising shares with a face value of ₹2.00 each).
Reserves: Stood at ₹20,780.57 lakhs (excluding revaluation reserves) as of the previous fiscal year ended March 31, 2026.
Earnings Per Share (EPS): Basic and diluted EPS rose significantly to ₹6.89 per share for Q1 FY27, up from ₹2.18 in Q1 FY26 and ₹5.62 in Q4 FY26 (full year FY26 EPS stood at ₹13.18).
Shares of Smartlink Holdings Limited was last trading in BSE at Rs. 206.90 as compared to the previous close of Rs. 197.15. The total number of shares traded during the day was 83 in over 9 trades.
The stock hit an intraday high of Rs. 207.00 and intraday low of 206.90. The net turnover during the day was Rs. 17176.00.