Soma Papers & Industries Ltd

📊 KS Smart Technologies Q3 2025 Results: Consolidated Profit of ₹17.03 Cr

• Held board meeting on February 13, 2026 approving Q3 and nine-month results for period ended December 31, 2025

• Standalone results show loss after tax of ₹9.26 lakhs for Q3 2025 and ₹14.48 lakhs for nine months 2025

• Consolidated results show profit after tax of ₹1,702.85 lakhs for Q3 2025 and ₹1,775.10 lakhs for nine months 2025

• Basic EPS: Standalone (0.01) for Q3, (0.04) for nine months; Consolidated 1.54 for Q3, 2.57 for nine months

• Completed reverse acquisition of KS Smart Solutions Private Limited on October 6, 2025

• Issued 4,87,37,920 equity shares to KSS promoters as part of acquisition

• Preferential share issuances: 4,86,67,850 equity shares at ₹20 per share to non-promoters and 1,66,67,690 shares at ₹10 per share to erstwhile KSS promoters

• Share application money received for 4,85,94,390 compulsorily convertible warrants with 25% upfront payment

• Company changed name from Soma Papers and Industries Limited to KS Smart Technologies Limited

• Shifted registered office from Telangana to Tamil Nadu

• Statutory auditors Sharp & Tannan issued unmodified limited review reports for both standalone and consolidated results