Nature of the Disclosure

This is a regulatory filing by Adarsh Plant Protect Limited to BSE Limited, submitting the outcomes of its Board of Directors meeting held on 28th May 2026 and the accompanying audited financial results for the quarter and year ended 31st March 2026, in compliance with SEBI Listing Regulations.

Key Quantitative Figures

Profit & Loss (₹ Lakhs)

  • Q4 FY26 (Audited): Profit before tax (PBT) of ₹7.09; Profit for the period of ₹6.35; EPS (Basic & Diluted) of ₹0.06.
  • FY26 (Audited): PBT loss of ₹1.63; Net loss of ₹2.38; EPS (Basic & Diluted) loss of ₹0.02.
  • Revenue: FY26 Revenue from Operations was ₹1,203.73, down from ₹1,749.70 in FY25.
  • Other Income: FY26 Other Income was ₹3.53.

Balance Sheet (as of 31st Mar 2026, ₹ Lakhs)

  • Total Assets: ₹848.87 (Previous Year: ₹875.67)
  • Inventories: ₹240.84
  • Trade Receivables: ₹24.01 (Non-current) + ₹15.29 (Current)
  • Cash & Cash Equivalents: ₹15.29
  • Total Equity: ₹28.63 (Equity Share Capital: ₹991.15; Other Equity: Negative ₹962.52)
  • Borrowings: Non-current ₹348.15; Current ₹190.36
  • Trade Payables: Significant amount noted but specific total requires consolidation from breakdown.

Cash Flow (FY26, ₹ Lakhs)

  • Net Cash from Operating Activities: Negative ₹28.27
  • Net Cash from Investing Activities: Negative ₹1.82
  • Net Cash from Financing Activities: Positive ₹35.37
  • Net Increase in Cash: ₹5.18

Dates of Action

  • Board Meeting Date: 28th May 2026 (04:35 PM to 07:05 PM).
  • Period Ended: 31st March 2026.
  • Auditor's Report Date: 28th May 2026.

Parties Involved

  • Stock Exchange: BSE Limited.
  • Statutory Auditors: Mukund & Rohit, Chartered Accountants (FRN: 113375W).
  • Company Officials: Mr. Naishadkumar N. Patel (Chairperson, DIN:00082749), Mr. Atish N. Patel (Managing Director, DIN:00084015).

Financial or Operational Impact

  • The company reported a net loss for the full year FY26.
  • The auditors drew attention to an Emphasis of Matter regarding the New Labour Codes (Code on Wages, 2019; Industrial Relations Code, 2020; Code on Social Security, 2020; and Occupational Safety, Health and Working Conditions Code, 2020). The company has not assessed or quantified the potential impact of these codes on its financial statements. A defined benefit obligation liability of ₹0.04 Crores has been accounted for based on existing laws, without considering the potential impact of the New Labour Codes.
  • Financial impact of the New Labour Codes is not quantified in the disclosure.

Capital Structure Impact

  • Paid-up equity share capital remained unchanged at ₹991.15 lakhs (Face value ₹10 each).
  • No change in share capital was reported, indicating no dilution or change in holding from this disclosure.

Cash Flow Implications

  • The net cash outflow from operations was ₹28.27 lakhs.
  • The company had a net cash inflow from financing activities of ₹35.37 lakhs, primarily from an increase in long-term borrowings (₹105.34 lakhs).

Forward-Looking Guidance

No explicit forward-looking guidance or management commentary was provided in the disclosed text.

Notes to Financial Results

1. The results were reviewed by the Audit Committee and approved by the Board on 28th May 2026. They are prepared under Ind AS.

2. The company operates in a single segment.

3. The Q4 figures are the balancing figures between the audited full-year and the unaudited year-to-date figures up to Q3.

4. Previous period figures have been regrouped/reclassified where necessary.