The 2026-2027 SMR1 is comprised of two stages. In the 1st Stage, the Regular Season, each team plays matches against the other 15 teams twice for 30 league matches per team. Immediately after the 1st Stage, the 5th through 12th place teams will enter playoffs to determine the 4 teams that will play in the 2nd Stage. In the 2nd Stage the top 4 teams from the 1st Stage and the 4 winners from the Playoffs plays matches against each SMR1 team once for 7 more league matches. Table ranking ties are broken by (1) head-to-head points, (2) head-to-head goal difference, (3) head-to-head goals scored, (4) goal difference, then (5) total goals scored,.

In the Playoffs after the 1st Stage, 5th place plays 12th place, 6th place plays 11th place, 7th place plays 10th place, 8th place plays 9th place in Home/Away highest aggregate goals advance matches. The Playoffs winners advance to the Quarterfinals.

Not applicable.