Board Meeting Outcomes

The Board of Directors meeting commenced at 15:45 and concluded at 16:20 on 27th May, 2026. The following matters were considered and approved:

  • Recorded annual disclosures of interest by directors in form MBP-1 and DIR-8
  • Recorded annual declarations by Independent Directors as per Section 149 of Companies Act 2013
  • Appointed M/s. Mohta Khetawat & Co. (FRN No. 140845W) as Internal Auditor for FY 2026-27
  • Recorded Certificate of Non-Disqualification of Directors issued by Practicing Company Secretaries for year ended 31/03/2026
  • Approved Audited Financial Results for Q4 and year ended 31st March 2026 as per Regulation 33 format
  • Approved Related Party Transactions for half year ended 31st March 2026 and authorized Board to enter such transactions for FY 2026-27 subject to shareholder approval
  • Authorized Mr. Jigen J. Modi, Managing Director and CFO to fix Record Date/Book Closure dates, AGM date, time, venue and e-voting details
  • Declaration on unmodified opinions under regulation 33(3)(d)

Financial Results Summary (Rs. in Lakhs)

Year Ended 31st March 2026 (Audited)

  • Revenue from Operations: ₹1,159.47
  • Other Income: ₹37.68
  • Total Income: ₹1,197.15
  • Total Expenses: ₹1,159.57
  • Profit Before Tax: ₹37.58
  • Tax Expense: ₹6.01
  • Net Profit: ₹31.57
  • Earnings Per Share (Basic): ₹0.0134
  • Paid-up Equity Share Capital: ₹2,413.57
  • Other Equity (Reserve & Surplus): ₹1,092.55

Quarter Ended 31st March 2026

  • Revenue from Operations: ₹438.64
  • Other Income: ₹13.92
  • Total Income: ₹452.55
  • Total Expenses: ₹447.11
  • Profit Before Tax: ₹5.44
  • Tax Expense: ₹(0.22) [negative due to deferred tax adjustment]
  • Net Profit: ₹5.67
  • Earnings Per Share (Basic): ₹0.0024

Comparative Figures - Year Ended 31st March 2025 (Audited)

  • Revenue from Operations: ₹304.75
  • Other Income: ₹92.13
  • Total Income: ₹396.88
  • Total Expenses: ₹331.85
  • Profit Before Tax: ₹65.02
  • Tax Expense: ₹13.56
  • Net Profit: ₹51.47
  • Earnings Per Share (Basic): ₹0.0218

Capital Structure Impact

Preferential issue of 58,00,000 equity shares of face value Re. 1/- each at an issue price of ₹6/- per share (including premium of ₹5/- per share) was allotted on March 23, 2026.

Accounting Standards Transition

The Company adopted Indian Accounting Standards (Ind AS) effective from April 1, 2025, with transition date of April 1, 2024. The financial results have been prepared in accordance with Ind AS 34 - Interim Financial Reporting.

Ind AS Transition Impact

Reconciliation between previous GAAP and Ind AS showed:

  • Total equity adjustment: ₹(3.30) lakhs for year ended 31 March 2025
  • Profit adjustment: ₹(3.30) lakhs for year ended 31 March 2025 (₹51.47 lakhs vs ₹54.77 lakhs under previous GAAP)

Key adjustments included impact of lease accounting under Ind AS 116 (ROU assets and lease liabilities), deferred tax on Ind AS adjustments, and property plant and equipment carried at previous GAAP carrying value as deemed cost.

Balance Sheet Position as at 31st March 2026 (Rs. in Lakhs)

  • Total Assets: ₹3,809.42
  • Non-current Assets: ₹3,019.49 (including Capital Work in Progress: ₹2,788.49)
  • Current Assets: ₹789.92
  • Total Equity: ₹3,506.12
  • Non-current Liabilities: ₹131.13
  • Current Liabilities: ₹172.17

Cash Flow Statement for Year Ended 31st March 2026 (Rs. in Lakhs)

  • Net cash from operating activities: ₹113.45
  • Net cash used in investing activities: ₹(222.54)
  • Net cash from financing activities: ₹338.14
  • Net increase in cash: ₹229.05
  • Cash and cash equivalents at end: ₹328.75

Segment Information

The Company has only one reportable segment - Pharmaceuticals Business.

#Tags: #AchyutHealthcare #FY2026Results #SEBIDisclosure #RegulatoryCompliance #FinancialUpdate #Neutral