Samtel (India) Ltd. — Interim / Quarterly Report 2026

Feb 13, 2026

SAMTEL INDIA LIMITED Regd. Office: 1212, 12th Floor, 43 Chiranjiv Tower, Nehru Place, New Delhi - 110019 PHONES: 011-40555700, FAX:011-41555006 www.samtelgroup.com CIN: L31909DL1981PLC426653

By Courier/Speed Post/Online

February 13, 2026

The General Manager, Department of Listing & Corporate Services The B S E Limited., Phiroze Jeejeebhoy Tower, Dalal Street, Fort, Mumbai - 400 001.

Dear Sir.

Submission of Un-audited Financial Results for the Quarter ended 31^st December, $Sub:$ 2025 along with Declaration & LR of the statutory auditor for the same period thereon.

Please find attached herewith following documents with regard to Un-audited financial statements for the quarter ended 31^st December, 2025 as under:

• Un-audited Financial Results for the Quarter ended 31^st December, 2025. 1.
• Limited Review Report dated 13.02.2026 issued by the Statutory Auditor M/s R. Sharma $2.$ & Associates, New Delhi.
• Declaration with regard to LR Report is issued without any qualification. 3.

We further inform you that the above said results alongwith LR Report have duly considered and approved by the Board of Directors of the Company in their meeting held on Friday, the 13^th February, 2026, started at 2:30 pm and the meeting was ended with votes of thanks at 4.30 p.m.

Kindly arrange to take on record as compliance and acknowledge the same.

Thanking you, Yours faithfully, For SAMTEL INDIA LIMITED

Satisf Kaus

Satish K Kaura Chairman & Mg. Director DIN:00011202

Encl. As above

SAMTEL INDIA LIMITED

Regd. Office: 1212, 12th Floor, 43 Chiranjiv Tower, Nehru Place, New Delhi - 110019 PHONES: 011-40555700, FAX:011-41555006 www.samtelgroup.com CIN: L31909DL1981PLC426653

By Courier/Speed Post/Online

February 13th, 2026

The General Manager, Department of Listing & Corporate Services The B S E Limited., Phiroze Jeejeebhoy Tower, Dalal Street, Fort, Mumbai - 400 001.

Declaration - Scrip Code: 500371 (Samtel India Limited) - compliance with Regulation 33 of $Sub:$ SEBI (LODR) Regulations, 2015 for Quarter ended 31^st December, 2025.

Dear Sir

This is with regard to the Un-Audited Financial Statements for the Quarter ended 31^st December, 2025 duly approved in the Board meeting of the company held on 13^th February, 2026, we hereby declare that the Statutory Auditor of the Company ie. R Sharma & Associates, Chartered Accountants, New Delhi, have issued its Limited Review Report dated 13^th February' 2026 on Standalone Financial Results of the Company for the Quarter ended December 31st 2025 with unmodified opinion.

This is in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 and SEBI Circular No. CIR/CFD/CMD/56/2016 dated May 27, 2016.

Thanking you. Yours faithfully, For SAMTEL INDIA LIMITED

steal Kaure

Satish K Kaura Chairman & Mg. Director DIN:00011202

Encl. As above

STATEMENT OF AUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 31ST DECEMBER, 2025 c. Change in inventories ( Increase)/Decrease of finished goods, Work in progress and stock in trade Earnings Per Share (after extraordinary items) of Rs. Each ( not annualised) (ii) income tax relating to items that will not be reclassified to profit or loss (ii) Income tax relating to items that will be reclassified to profit or loss Regd. Office: 1212, 12th Floor, 43, Chiranjiv Towers, Nehru A (i) Items that will not be reclassified to profit or loss: Total Comprehensive income for the Period / Year B (i) Items that will be reclassified to profit or loss: Profit/ (Loss) before Exceptional items and Tax Other Equity (Excluding Revaluation Reserve) f. Depreciation and Amortisation Expense Net Profit/ (Loss) for the Period / year CIN No: L31909DL1981PLC426653 d. Employees benefits expenses a. Cost of Material Consumed Other Comprehensive Income a. Revenue from Operations b. Purchase of Trade Goods Paid up Equity Share Capital SAMTEL INDIA LIMITED Income Tax of Earlier Years Profit/ (Loss) before Tax g. Other Expenditure Exceptional Items b. Other Income e. Finance Costs Total Expenses Total Income Particulars Deferred Tax Tax Expense Current Tax Expenses Income b) Diluted

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⋖⊣	PARTICULARS OF SHAREHOLDING
	Public Shareholding - Number of Shares
$\mathbf{\tilde{c}}$	Promoters and Promoter Group Shareholding Percentage of Shareholding a) Pledged/Encumbered - Number of Shares	3,961,458 55.89	3,961,458 55.89	3,961,458 55.89	3,961,458 55.89	3,961,458 55.89	3,961,458 55.89
	- Percentage of Shares (as a % of the total shareholding of promoter and promoter group) - Percentage of Shares (as a % of the total share capital of the company) b) Non - Encumbered - Number of Shares		$\mathbf{I}$ $\blacksquare$	$\pmb{\cdot}$	$\bullet$	$\blacksquare$ $\blacksquare$	$\pmb{\cdot}$ $\blacksquare$
	- Percentage of Shares (as a % of the total shareholding of promoter and promoter group) company) Percentage of Shares (as a % of the total share capital of the	3,126,485 100.00 44.11	3,126,485 100.00 44.11	3,126,485 100.00	3,126,485 100.00	3,126,485 100.00	3,126,485 100.00
B	INVESTOR COMPLAINTS			44.11	44.11	44.11	44.11
	Remaining unresolved at the end of the quarter Pending at the beginning of the quarter Disposed of during the quarter Received during the quarter		$\equiv$ $\equiv$	$\equiv$ Ξ	$\equiv$ $\equiv$	$\equiv$ $\equiv$	$\equiv$
NOTES I			$\equiv$ $\equiv$	$\equiv$	$\equiv$	$\equiv$	$\equiv$ $\equiv$
$\sim$	The above results for the quarter ended 31st December, 2025 are in compliance with Indian Accounting Standards (In-AS) notified by the Ministry of Corporate Affairs, read with SEBI Circular No.
	The Deferred Tax Assets in accordance with In-AS 12 "Income Taxes" on account of carried forward Unabsorbed losses/depreciation as per Income Tax Act 1961 have not been recognised since there is no
3	The Company has taken a registration with GST authorities for trading in electronic ater and started the trading of specific electronic items. Trading is the only Business Segment of the Company hence the disclosure requirement of Indian Accounting Standard-(Ind-AS 108),"Operating Segments" are not applicable. During the previous year, the Company has provided Consultancy Services.
4	Previous year / period figures have been re grouped /recast wherever necessary to conform to the current periods classification.
5	the equity shares of the company are being traded under trade to trade segment effective from 24/12/2025. In pursuant to approval / notice dated 26/11/25 issued by BSE
6	The above financial results were reviewed and recommended by the Audit Committee of Directors and approved by the Board of Directors in their respective meetings held on 13.02.2026.
					For and on behalf of Board of Directors SAMTEL INDIA LIMITED	NOW ે
Place Dated	13.02.2026 New Delhi			Jatech	Kave	MAS
					Chairman and Managing Director Satish K Kaura

: 1212, 12th Floor, 43, Chiranjiv Towers, Nehru Place, New Delhi - 110019 FOR THE QUARTER ENDED 31ST DECEMBER 2025 EXTRACT OF STANDALONE FINANCIAL RESULTS CIN No: CIN No: L31909DL1981PLC426653 SAMTEL INDIA LIMITED Regd. Office
S.No						Rs. in Lakhs
Particulars		Quarter Ended
Total Income from Operations 1 $\sim$	(Un-Audited) 31-12-2025	(Un-Audited) 30-09-2025	31-12-2024	Half Year Ended 31-12-2025	31-12-2024	31.03.2025 Year Ended
Net Profit/(Loss) for the period (before Tax, Exceptional and Extraordinary items) m	3.45	3.45	(Un-Audited)	(Un-Audited)	(Unaudited)	(Audited)
Net Profit/(Loss) for the period before Tax, (after Exceptional and Extraordinary items) 4	(0.85)	(3.26)	22.35	6.90	10.35	15.13
Net Profit/(Loss) for the period after Tax (after Exceptional and Extraordinary items)	(0.85)	(3.26)	(50.68)	(58.85)	(8.22)	(10.29)
Lŋ	(0.85)	(3.26)	(50.68) (50.68)	(58.85)	(8.22)	(10.29)
Total Comprehensive Income for the period(Comprising Profit/(Loss)for te period(After Tax)& other Comprehensive Income (after Tax) Equity Share Capital (Face Value Rs. 10/- each) 6 $\overline{\phantom{a}}$	(0.85)	(3.26)		(58.85)	(8.22)	(10.48)
Reserves (excluding Revaluation Reserves) as shown in the audited Balance Sheet $\infty$	708.42		(50.68)	(58.85)	(8.22)	(10.48)
of the previous year) Earning Per Share (Face Value of Rs. 10/- each) Basic		708.42	708.42	708.42	708.42	708.42
Diluted						(522.94)
	(0.001)	(0.005)
Notes:	(0.001)	(0.005)	(0.072)	(0.083)	(0.012)	(0.015)
			(0.072)	(0.083)
1. The above is an extract of the detailed format of unancial mancial Results filed with the Stock Exchanges under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The detailed financial results and this extract were reviewed by the Board on Diectors at the meeting held on 14th November, 2025. The full format of the Quarterly Financial Results are available on the Stock
2. The above Financial Results have been prepared in accordance with Indian Accounting
Standard (Ind AS-34), interim financial reporting as prescribed under Section 133 of the Companies Act, 2013 and with Rule 3 of the Companies (Indian Accounting Standard) Rule, 2015 and the Companies ( Indian Accounting Standard)
				For and on behalf of board of Directors
Place : New Delhi			Satert	Kawe
					WAS
13.02.2026 Date:				Chairman and Managing Director Satish K Kaura	燊	TED EWDELL

SAMTEL INDIA LTD CIN:L31909DL1981PLC426653 Balance Sheet as at December 31st, 2025

(All amounts in Rs. LACS except share and per share data and where otherwise stated)

	ASSETS
				Notes As at Dec. 31, 2025	As at March 31, 2025
$\mathbf{1}$	Non- Current Assets
	Property, Plant and Equipment and Intangible Assets
	Capital Work-in-Progress		$\mathbf{1}$
	Deferred Tax Assets (Net)
	Non Current Investment		2
			3
			4
				÷.
$\overline{2}$
				16.48	5.27
				0.70	0.70
				0.11	0.11
					0.08
					452.24
					458.40
				407.37	458.40
1
		9			708.42
		10
					(522.94) 185.48
				134.81	185.48
$\overline{2}$
				12.57	8.31
				259.99	264.61
				272.56	272.92
				407.37	458.40
		Other Non-Current Assets Total Non - Current Assets Current Assets Financial Assets (i) Trade Receivables (ii) Cash and Cash Equivalents (iii) Bank Balances other than (ii) above (iv) Other Financial Assets Current Tax Assets(Net) Other Current Assets Total Current Assets Total Assets (1+2) EQUITY AND LIABILITIES Equity Equity Share Capital Other Equity Equity attributable to Owners of the Company (I) Non-Controlling Interests (II) Total Equity (I+II) LIABILITIES Current Liabilities Financial Liabilities (i) Borrowings (ii) Trade Payables Other Current Liabilities Total Current Liabilities Total Equity and Liabilities (1+2) Satur Kauer Date:- 13.02.2026 W D E	11 12 13	5 6 6 $\overline{7}$ 7A 8	0.05 390.03 407.37 708.42 (573.61) 134.81

SAMTEL INDIA LTD
CIN:L31909DL1981PLC426653
Cash Flow Statement for the period ended December 31st, 2025
( All amounts in Rs. LACS except share and per share data and where otherwise stated)

ï

Year ended March 31, 2025 (10.29) (0.19) 1.50 (14.63) 5.53 (18.08) 2.08 0.13
1.02
(1.40)
(0.04)
(16.29)
0.11
(16.18)
(16.18)
16.15
16.15
(0.50)
(0.50)
(0.53)
6.50
$\overline{a}$
5.97

R. SHARMA & ASSOCIATES CHARTERED ACCOUNTANTS

Independent Auditors' Limited Review Report on Unaudited Standalone Financial Results of Samtel India Limited ("the Company ") for the Quarter ended December 31, 2025 and year to date results for the period from April 1, 2025 to December 31, 2025 Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015, as amended

The Board of Directors Samtel India Limited

• We have reviewed the accompanying statement of unaudited standalone financial results of SAMTEL INDIA LIMITED ("the Company") for the Quarter ended December 31, 2025 and and year to date from April 1, 2025 to December 31, 2025 ("The Statement") being submitted by the Company pursuant to requirement of Regulation 33 of SEBI (Listing Obligation Disclosure Requirements) Regulation 2015, as amended (the "Listing Regulations").
• This Statement which is the responsibility of the Company's Management and approved by the Company's Board of $2.$ Directors has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting "("Ind AS 34") prescribed under section 133 of the Companies Act 2013 as amended , read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to issue a report on the Statement based on our review.
• We conducted our review of the Statement in accordance with the Standard on Review Engagement (SRE) 2410 'Review of Interim Financial Information Performed by Independent Auditor of the Entity' issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review of interim financial information consists of making inquiries, primarily of Company's personnel responsible for financial and accounting matters, and applying analytic 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.
• 1. Based on our review , we draw attention to the matters pointed out in point no. 3 of interim financial statement of the current quarter and nine months ended on December 31, 2025 stating the reason for preparation of financials on going concern basis, as the company has taken legal/statutory registration approvals, and made dispatches in earlier vears.
• 1. Further, we draw attention to the matter specified in point No. 5 of interim financial statement of the current quarter and nine months ended December 31,2025 stating that the shares of the Company have been traded to trade segment effective from 24.12.2025 in pursuant to approval issued by BSE dated 26.11.2025.
• 1. Based on our Review conducted as 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 the aforesaid Indian Accounting Standards ('Ind AS') specified under section 133 of the Companies Act, 2013 as amended , read with relevant rules issued thereunder and other accounting principles generally accepted in India has not disclosed the information required to be disclosed in terms of Regulation 33 of Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement.

For R. SHARMA & ASSOCIATES (Chartered Accountants) FRN: 003683N

Place: New Delhi Date: 13.02.2026 Rakesh Sharma Sharma Date: 2026.02.13 1458:33 +05'30

RAKESH SHARMA (Partner) M. No 082640 UDIN: 26082640WODSMW2046