Sriven Multi-Tech returns to Rs 0.75 lakh quarterly profit

Sriven Multi-Tech Ltd reported a Rs 0.75 lakh standalone profit for the quarter ended 30 September 2026, compared with losses in the preceding and year-earlier quarters, as revenue from operations rose to Rs 8 lakh. The board approved the unaudited results on 13 November 2026 after Audit Committee review.

How did Sriven Multi-Tech return to quarterly profit?

Sriven Multi-Tech returned to profit in the September 2026 quarter because Rs 8 lakh of revenue from operations exceeded Rs 7.25 lakh of total expenses, resulting in profit before tax and profit after tax of Rs 0.75 lakh. The filing recorded no exceptional items, tax expense, other comprehensive income or discontinued-operations profit for the quarter.

The profit followed a Rs 2.54 lakh loss for the quarter ended 30 June 2026, when revenue was Rs 6 lakh and total expenses were Rs 8.54 lakh. For the quarter ended 30 September 2025, Sriven Multi-Tech reported revenue of Rs 1.75 lakh and a Rs 2.63 lakh loss. Revenue increased by Rs 2 lakh sequentially and by Rs 6.25 lakh year on year.

The reported profit was also reflected in basic and diluted earnings per share of Rs 0.01 for the September 2026 quarter, against losses of Rs 0.03 per share in both the June 2026 and September 2025 quarters. Paid-up equity share capital was unchanged at Rs 9.97 crore across the three quarterly columns in the results statement.

What changed in Sriven Multi-Tech's September-quarter expenses?

Sriven Multi-Tech's other expenses fell to Rs 3.33 lakh in the quarter ended 30 September 2026 from Rs 4.97 lakh in the June 2026 quarter, a reduction of Rs 1.64 lakh. Employee-benefit expense increased to Rs 3.92 lakh from Rs 3.58 lakh over the same period, but the decline in other expenses was larger than that Rs 0.34 lakh increase.

The September-quarter statement recorded nil cost of materials consumed, stock-in-trade purchases, inventory changes, finance costs, depreciation and amortisation. The disclosed Rs 7.25 lakh total expense base therefore consisted of Rs 3.92 lakh in employee benefits and Rs 3.33 lakh in other expenses. Sriven Multi-Tech identified software as its only reportable segment and did not provide segment-level revenue or profit data.

Employee-benefit expense was Rs 3.30 lakh in the quarter ended 30 September 2025, compared with Rs 3.92 lakh in the latest quarter. The results show a change from a Rs 2.63 lakh loss a year earlier to a Rs 0.75 lakh profit, while revenue rose from Rs 1.75 lakh to Rs 8 lakh; the filing does not give a product-level explanation for that revenue movement.

What do Sriven Multi-Tech's half-year results show?

Sriven Multi-Tech reported Rs 14 lakh in revenue from operations for the half year ended 30 September 2026, versus Rs 1.50 lakh in the corresponding half year ended 30 September 2025. The half-year loss narrowed to Rs 1.80 lakh from Rs 10.19 lakh, although expenses of Rs 15.80 lakh remained above revenue.

The six-month result combines the Rs 0.75 lakh September-quarter profit and the Rs 2.54 lakh June-quarter loss. Employee-benefit expense rose to Rs 7.50 lakh in the half year from Rs 6.60 lakh a year earlier, while other expenses increased to Rs 8.30 lakh from Rs 5.09 lakh. Revenue nevertheless increased by Rs 12.50 lakh year on year.

The Rs 14 lakh revenue reported for the first half of 2026-27 exceeded the Rs 4.55 lakh reported for the full year ended 31 March 2026. Sriven Multi-Tech's loss for that preceding full year was Rs 20.18 lakh, compared with the Rs 1.80 lakh loss in the first six months of 2026-27. The filing does not disclose management guidance or a full-year financial target.

What was Sriven Multi-Tech's financial position at September 2026?

Sriven Multi-Tech reported total assets of Rs 3.26 crore as at 30 September 2026, compared with Rs 2.91 crore at 31 March 2026. Short-term loans and advances rose to Rs 2.92 crore from Rs 2.88 crore, and other current assets increased to Rs 30.42 lakh from Rs 0.49 lakh.

Cash and bank balances were Rs 0.48 lakh at 30 September 2026, compared with Rs 0.47 lakh at 31 March 2026. Tangible assets were unchanged at Rs 1.23 lakh and non-current investments remained Rs 1.30 lakh. The balance sheet showed nil inventories and nil trade receivables at both reporting dates.

Long-term borrowings increased to Rs 3.74 crore at 30 September 2026 from Rs 3.40 crore at 31 March 2026. Deferred tax liability was unchanged at Rs 1.45 crore, while trade payables rose to Rs 24.25 lakh from Rs 22.66 lakh. Reserves and surplus stood at negative Rs 12.18 crore, compared with negative Rs 12.16 crore at 31 March 2026.

What does Sriven Multi-Tech's cash-flow statement say about funding?

Sriven Multi-Tech reported net cash used in operating activities of Rs 34.38 lakh for the half year ended 30 September 2026. The operating outflow included a Rs 34.33 lakh adjustment for trade receivables and other assets, while the half-year loss before tax and extraordinary activities was Rs 1.80 lakh.

The cash-flow statement recorded Rs 34.39 lakh of financing inflow during the half year, described as an increase in unsecured loans. That inflow was close to the Rs 34.38 lakh operating outflow and left closing cash and cash equivalents at Rs 0.48 lakh, compared with opening cash of Rs 0.47 lakh. The statement showed no investing cash flow for the period.

For the year ended 31 March 2026, the cash-flow statement showed Rs 24.13 lakh used in operating activities and Rs 23.80 lakh from an increase in unsecured loans. The comparable figures indicate that the reported half-year operating cash outflow was Rs 10.25 lakh higher than the preceding full-year outflow shown in the filing.

Conclusion

Sriven Multi-Tech's September 2026 result moved into profit as revenue reached Rs 8 lakh and total expenses were Rs 7.25 lakh, reversing losses reported in the June 2026 and September 2025 quarters. The half-year figures also show revenue of Rs 14 lakh and a narrower Rs 1.80 lakh loss, but operating activities used Rs 34.38 lakh of cash during the six months.

The next disclosed matter to watch is whether Sriven Multi-Tech can sustain quarterly revenue above its reported expense base while managing the cash outflow funded by Rs 34.39 lakh of additional unsecured loans. The filing gives no management target, operating plan or scheduled event beyond the approved results, while long-term borrowings stood at Rs 3.74 crore on 30 September 2026.