Sampre Nutritions cuts long-term borrowings by Rs 7.62 crore

Sampre Nutritions Limited cut standalone long-term borrowings by Rs 7.62 crore to Rs 5.13 crore at 30 September 2026 from Rs 12.75 crore at 31 March 2026, while recording Rs 6.90 crore of equity proceeds in the six-month cash-flow statement. Short-term borrowings also declined by Rs 1.31 crore during the period.

How did Sampre Nutritions reduce its borrowings?

Sampre Nutritions reduced reported long-term borrowings to Rs 5.13 crore at 30 September 2026, from Rs 12.75 crore at the audited 31 March 2026 year-end. That represents a Rs 7.62 crore decline over six months, based on the standalone statement of assets and liabilities approved by the board on 6 November 2026.

The standalone cash-flow statement reports Rs 7.62 crore of net repayment of long-term borrowings for the half-year ended 30 September 2026. This cash-flow movement matches the reduction shown on the balance sheet, although the filing does not identify the lenders, repayment schedule, security, interest rate or specific facilities involved.

Short-term borrowings fell to Rs 3.84 crore at 30 September 2026 from Rs 5.16 crore at 31 March 2026. The cash-flow statement separately records a Rs 1.31 crore reduction in short-term borrowings, meaning both the long-term and short-term debt categories were lower than at the preceding financial year-end.

How did equity proceeds change Sampre Nutritions' funding mix?

Sampre Nutritions recorded Rs 6.90 crore of proceeds from equity in its standalone cash-flow statement for the half-year ended 30 September 2026. The financing section shows those proceeds alongside the Rs 7.62 crore net long-term borrowing repayment, Rs 1.31 crore short-term borrowing reduction and Rs 71.52 lakh of interest paid.

Equity share capital increased to Rs 48.39 crore at 30 September 2026 from Rs 47.50 crore at 31 March 2026, while other equity increased to Rs 60.51 crore from Rs 52.73 crore. Total standalone equity, calculated by adding these two reported lines, rose by Rs 8.66 crore to Rs 108.90 crore over the six months.

The filing does not provide a detailed reconciliation between the Rs 6.90 crore cash-flow entry for equity proceeds, the Rs 0.89 crore increase in equity share capital and the Rs 7.78 crore increase in other equity. It therefore shows the aggregate movements in cash and balance-sheet equity, but not the instrument, issue price, investors or accounting components behind them.

What other liabilities changed by September 2026?

Sampre Nutritions reported other current liabilities of Rs 1.55 crore at 30 September 2026, down from Rs 3.33 crore at 31 March 2026. The Rs 1.78 crore decline was larger than the Rs 9.38 lakh reduction in trade and other payables, which stood at Rs 5.41 crore compared with Rs 5.50 crore at year-end.

The company also reported short-term provisions of Rs 20.79 lakh at 30 September 2026, whereas the 31 March 2026 standalone balance sheet did not show a balance in that line. These movements occurred while total standalone assets declined to Rs 125.04 crore from Rs 126.98 crore over the same six-month comparison.

On the asset side, property, plant and equipment decreased to Rs 19.62 crore from Rs 20.10 crore, while capital work-in-progress remained Rs 5.01 crore at both dates. Trade and other receivables fell to Rs 12.53 crore from Rs 13.28 crore, and inventories increased to Rs 7.92 crore from Rs 7.60 crore.

What does Sampre Nutritions' cash flow show?

Sampre Nutritions generated Rs 3.90 crore of net cash from operating activities in the half-year ended 30 September 2026. The statement starts with profit before tax of Rs 1.44 crore, adds Rs 1.02 crore of depreciation and Rs 71.52 lakh of interest expense, and deducts Rs 7.22 lakh of accrued interest income.

Working-capital movements included a Rs 1.78 crore increase in other current financial liabilities, a Rs 74.70 lakh increase in other current non-financial assets and a Rs 32.55 lakh increase in inventories. Trade payables increased by Rs 9.38 lakh, helping take cash generated from operations to Rs 3.90 crore before any direct-tax payment or refund.

Investing activities used Rs 1.15 crore in the half-year. This included Rs 47.45 lakh described as proceeds of fixed assets including capital work-in-progress, despite the amount being presented as a cash outflow, and Rs 74.70 lakh of loans to subsidiary; interest received was Rs 7.22 lakh.

Financing activities used Rs 2.76 crore after equity proceeds, debt movements and interest payments. The comparative cash-flow column is for the full year ended 31 March 2026, not the corresponding prior half-year, so the Rs 3.70 crore financing inflow shown in that column is not a like-for-like six-month comparison.

Did operating performance improve in the half-year?

Sampre Nutritions reported standalone revenue from operations of Rs 28.14 crore for the half-year ended 30 September 2026, compared with Rs 20.86 crore in the corresponding half-year of 2025. Despite the Rs 7.27 crore increase in revenue, profit before tax declined to Rs 1.44 crore from Rs 1.77 crore and profit after tax declined to Rs 1.23 crore from Rs 1.60 crore.

Material costs rose to Rs 12.25 crore from Rs 7.20 crore, while employee-benefit expense increased to Rs 8.96 crore from Rs 5.86 crore. Finance costs were Rs 71.52 lakh, compared with Rs 59.15 lakh in the prior-year half-year, even though borrowings at 30 September 2026 were below the 31 March 2026 balances.

For the September quarter, revenue from operations was Rs 13.29 crore, below Rs 14.85 crore in the June quarter. Quarterly profit after tax was Rs 52.70 lakh, compared with Rs 70.21 lakh in the preceding quarter; the results announcement did not provide a management explanation for the sequential change.

The board approved the unaudited standalone and consolidated results on 6 November 2026. The statutory auditors issued a limited-review conclusion stating that nothing had come to their attention to indicate the standalone interim statement did not disclose the required information or contained a material misstatement.

Conclusion

Sampre Nutritions' standalone September 2026 statements show a funding shift in which Rs 7.62 crore of long-term debt repayment and a Rs 1.31 crore reduction in short-term borrowings were accompanied by Rs 6.90 crore of equity proceeds. Total reported equity increased by Rs 8.66 crore, while other current liabilities declined by Rs 1.78 crore from the 31 March 2026 balance.

The next reported results will show whether the half-year revenue increase to Rs 28.14 crore is accompanied by an improvement from the Rs 1.23 crore profit after tax recorded for the period. The company has not disclosed a debt target, equity-issue terms or a reconciliation of the Rs 5.20 lakh balance-sheet cash figure with the Rs 6.24 lakh closing cash figure in the cash-flow statement.