Solitaire Machine Tools Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Dec 2025

The above Unaudited Fianacial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their meeting held on January 29, 2026. The Statutory Auditors of the company have carried out a "Limited Review" of the results for the Quarter ended December 31, 2025.
The unaudited financial results of the Company are prepared in accordance with the Indian Accounting Standard (IndAS) notified under Section 133 of the Companies Act 2013 read with the Companies (Indian Accounting Standard Rules), 2015 (as amended) and in terms of Regulation 33 of SEBI (Listing Obligations and Disclosures Requirements) Regulations 2015.
The Government of India has notified the implementation of four new Labour Codes, effective from November 21, 2025, by consolidating and rationalizing 29 existing Labour laws. Although the amount is not material based on the Actuarial Valuation, the company has made provision of Rs. 7,55,998 related to gratuity liability due to impact of new Labour Codes. 
Segment Information :
Information reported to the chief operating decision maker(CODM) for the purpose of resource allocation and assessment of segment performance focuses on single business segment of " manufacturer and remanufacturer of centreless grinding machines and its spare parts." Hence the Company is having only one reportable business segment under Ind AS 108 "Operating Segment."
Figures of corresponding previous year/period(s) have been regrouped /rearranged wherever necessary, to make them comparable with the current period.