Financial Results Overview

Income Statement (₹ in Lakhs)

Quarter Ended March 31, 2026 (Audited):

  • Total Income: ₹61.81
  • Total Expenses: ₹110.37
  • Loss before tax: ₹(48.56)
  • Tax Expenses: ₹(0.48) deferred tax
  • Net Loss for the period: ₹(48.08)
  • Basic and Diluted EPS: ₹(0.33)

Year Ended March 31, 2026 (Audited):

  • Total Income: ₹253.72
  • Total Expenses: ₹288.92
  • Loss before tax: ₹(35.20)
  • Tax Expenses: Current tax ₹6.00, Deferred tax ₹(0.89)
  • Net Loss for the year: ₹(40.31)
  • Basic and Diluted EPS: ₹(0.28)

Comparative Figures (Year Ended March 31, 2025):

  • Total Income: ₹272.99
  • Total Expenses: ₹209.68
  • Profit before tax: ₹63.30
  • Net Profit for the year: ₹47.26
  • Basic and Diluted EPS: ₹0.33

Balance Sheet Position as at March 31, 2026 (₹ in Lakhs)

  • Total Assets: ₹1,845.65
  • Non-Current Assets: ₹1,111.86 (including Property: ₹318.37, Financial Assets: ₹576.15)
  • Current Assets: ₹733.79 (including Cash and Cash Equivalents: ₹30.57)
  • Equity and Liabilities:
  • Total Equity: ₹1,308.86 (Equity Share Capital: ₹287.74, Other Equity: ₹1,021.12)
  • Non-current liabilities: ₹383.09 (Financial Liabilities/Borrowings: ₹166.78)
  • Current liabilities: ₹153.70

Cash Flow Statement (₹ in Lakhs)

Year Ended March 31, 2026:

  • Net Cash used in Operating Activities: ₹(159.73)
  • Net Cash from Investing Activities: ₹52.45
  • Net Cash from Financing Activities: ₹78.00 (Received from Secured Loans)
  • Net decrease in Cash and Cash Equivalents: ₹(29.28)
  • Closing Cash Balance: ₹30.57

Audit and Compliance Details

  • Statutory Auditors: M/s. Banka & Banka, Chartered Accountants, Mumbai (Firm Registration No: 100979W)
  • Audit Opinion: Unmodified opinion on the audited financial results
  • Declaration signed by Jayesh Vinodchandra Thakkar (DIN: 03474967), Managing Director and CEO
  • Results reviewed and recommended by Audit Committee and approved by Board of Directors on 28th May, 2026

Additional Notes

  • The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS)
  • No reportable segments under Ind AS-108
  • Labour Code Implementation: The Government of India consolidated 28 labour legislations into four codes effective from November 21, 2025. The Company assessed the incremental impact as not material based on available information and guidance from ICAI. No provision has been made in the financials. The Company will evaluate impact once State Rules are notified.
  • Previous period/year figures have been regrouped/rearranged for comparability
  • Results filed with Bombay Stock Exchange Limited and available on company website (www.amforgeindia.in) and BSE website