Smartlink Holdings LimitedQ1 FY27 Results & Financial Update
Smartlink Holdings Limited: Q1 FY27 consolidated results and company financials – revenue ₹65.27 Cr, PAT ₹5.61 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.
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Smartlink Holdings price & chart
Quarter overview
Quarterly earnings analysis
During the quarter ended June 30, 2026, Smartlink Holdings recorded consolidated revenue from operations of INR 65.27 crore, alongside other income of INR 4.14 crore, taking total consolidated income to INR 69.41 crore.
Profit before tax for the period stood at INR 7.44 crore, while consolidated profit after tax was reported at INR 5.61 crore, translating to basic and diluted earnings per share of INR 5.62.
The consolidated financial results include the performance of its wholly owned subsidiary, Digisol Systems Limited, which contributed INR 62.49 crore in total revenue and INR 4.52 crore in profit after tax during the quarter.
Cost structures during the period were largely driven by material consumption and inventory adjustments, with cost of materials consumed at INR 45.07 crore and purchases of stock-in-trade at INR 40.49 crore, balanced by a significant negative change in inventories.
Employee benefit expenses for the consolidated entity were recorded at INR 10.33 crore, reflecting ongoing personnel commitments across manufacturing and corporate functions.
Finance costs remained modest at INR 0.23 crore, while depreciation and amortization expenses amounted to INR 1.09 crore for the quarter.
Statutory auditors Shridhar & Associates issued an unmodified review report on both the standalone and consolidated financial statements for the quarter.
During the quarter ended June 30, 2026 (Q1 FY27), Smartlink Holdings Limited registered consolidated revenue from operations of INR 65.27 crore and total income of INR 69.41 crore.
01 · Business model
What does Smartlink Holdings do?
Smartlink Holdings Limited is an established player in the Indian technology sector, focusing primarily on the networking and IT products industry.
The company operates through its manufacturing, assembly, and distribution capabilities, offering a comprehensive portfolio of networking infrastructure equipment and IT accessories.
Operations are structured around its primary operating subsidiary, Digisol Systems Limited, which functions as a wholly owned subsidiary handling specialized networking products and solutions.
The economic and operating model centers on developing domestic manufacturing capabilities for IT hardware, serving enterprise customers, telecom service providers, and retail buyers through an extensive channel network.
02 · Financial snapshot
Current-quarter financial snapshot
| Metric | Q1 FY27 |
|---|---|
| Revenue from operations | ₹65.27 Cr |
| Total income | ₹69.41 Cr |
| Profit before tax | ₹7.44 Cr |
| Profit after tax | ₹5.61 Cr |
| EPS | ₹5.62 |
Financial interpretation
What the reported numbers mean
Profit after tax represented 8.6% of reported quarterly operating revenue. This is a calculated net-profit-to-sales ratio, not a company-reported operating margin. It measures the outcome after expenses and tax; it does not, by itself, establish how margins changed versus another period.
Profit before tax was equivalent to 11.4% of quarterly operating revenue. The distinction between pre-tax and post-tax profit matters when interpreting earnings; neither ratio identifies an underlying cost driver without a properly matched comparative period.
Total income exceeded operating revenue by ₹4.14 crore. This is the disclosed difference between the two lines, not incremental sales. The distinction matters when assessing how much of the quarter’s reported income came from the operating top line.
Ratios above are calculated from the reported quarterly figures. They are analytical descriptions, not company-reported margin guidance or an investment recommendation.
03 · Why it moved
Why the quarter looked the way it did
What drove revenue
The consolidated revenue of INR 65.27 crore was heavily supported by subsidiary Digisol Systems Limited, which contributed INR 62.49 crore to the top line.
Consolidated revenue from contracts with customers reached INR 65.27 crore for Q1 FY27, supported largely by the networking and IT products business housed under the subsidiary Digisol Systems Limited.
The company recorded other income of INR 4.14 crore during the quarter, contributing to the total consolidated income of INR 69.41 crore.
What drove margins
Consolidated margins were impacted by material consumption of INR 45.07 crore and stock-in-trade purchases of INR 40.49 crore, offset by a substantial inventory change.
Employee benefit expenses of INR 10.33 crore and other operating expenses of INR 3.87 crore constituted key components of the cost base.
Total expenses for the quarter were INR 61.97 crore, comprising material consumption, purchases of stock-in-trade, employee benefits of INR 10.33 crore, and other operating expenses.
04 · Segments, products & geography
Which parts of the business are doing the work
Segments and products
The company operates in one primary business segment: Networking and IT Products, encompassing both standalone and subsidiary operations.
05 · Strategy & new businesses
How the company is trying to change its growth mix
Digisol Systems Limited continues to operate as the core 100% owned subsidiary driving networking product lines within the consolidated structure.
06 · Reported developments
What changed operationally
The company reported a consolidated net profit of INR 5.61 crore for Q1 FY27 with positive contributions from its core subsidiary.
The company reported a consolidated profit after tax of INR 5.61 crore for the quarter ended June 30, 2026, with basic EPS at INR 5.62.
The statutory auditors issued an unmodified review report on both standalone and consolidated financial statements for Q1 FY27.
07 · Beyond the numbers
What changed beyond the numbers
Board Approval
The financial results for the quarter ended June 30, 2026, were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on July 31, 2026.
Board Meeting Outcome
The unaudited standalone and consolidated financial results for Q1 FY27 were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on July 31, 2026.
08 · Key Q&A
The quarter, answered directly
What does Smartlink Holdings do?
Smartlink Holdings Limited is an established player in the Indian technology sector, focusing primarily on the networking and IT products industry.
What is the clearest takeaway from Q1 FY27?
During the quarter ended June 30, 2026, Smartlink Holdings recorded consolidated revenue from operations of INR 65.27 crore, alongside other income of INR 4.14 crore, taking total consolidated income to INR 69.41 crore.
What drove revenue or demand?
The consolidated revenue of INR 65.27 crore was heavily supported by subsidiary Digisol Systems Limited, which contributed INR 62.49 crore to the top line.
What mattered most for margins or profitability?
Consolidated margins were impacted by material consumption of INR 45.07 crore and stock-in-trade purchases of INR 40.49 crore, offset by a substantial inventory change.
What changed operationally beyond the headline numbers?
Digisol Systems Limited continues to operate as the core 100% owned subsidiary driving networking product lines within the consolidated structure.
What should the next disclosure help confirm?
Monitor the continued revenue and profit contribution from subsidiary Digisol Systems Limited in subsequent quarters.
09 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
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10 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
Subsidiary Performance: Monitor the continued revenue and profit contribution from subsidiary Digisol Systems Limited in subsequent quarters.
- 02
Inventory and Cost Trends: Track material consumption costs and inventory movements relative to top-line realizations.
- 03
Subsequent Quarterly Disclosures: Monitor upcoming quarterly financial filings to evaluate the consistency of revenue growth and profitability in the networking and IT products segment.
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