Key Financial Results (₹ in Lakh, except per share data)

For the Year Ended March 31, 2026:

  • Total Income: ₹180.73 (Previous Year: ₹213.65)
  • Revenue From Operations: ₹179.10 (Previous Year: ₹212.60)
  • Other Income: ₹1.63 (Previous Year: ₹1.05)
  • Total Expenses: ₹164.25 (Previous Year: ₹232.49)
  • Profit/(Loss) before tax: ₹16.48 (Previous Year: Loss of ₹18.84)
  • Tax Expenses: Deferred tax credit of ₹6.88 and income tax of earlier years ₹5.67
  • Profit/(Loss) for the year: ₹23.36 (Previous Year: Profit of ₹5.99)
  • Total Comprehensive Income: ₹24.72 (Previous Year: ₹4.48)
  • Earnings Per Share (Basic & Diluted): ₹0.67 (Previous Year: ₹0.17)
  • Paid-up Equity Share Capital: ₹348.72 (Face value ₹10 per share)
  • Other Equity: ₹6.43 (Previous Year: Negative ₹20.13)

For the Quarter Ended March 31, 2026:

  • Total Income: ₹42.16 (Previous Year Quarter: ₹47.73)
  • Revenue From Operations: ₹41.26 (Previous Year Quarter: ₹47.60)
  • Other Income: ₹0.90 (Previous Year Quarter: ₹0.13)
  • Total Expenses: ₹32.63 (Previous Year Quarter: ₹44.55)
  • Profit/(Loss) before tax: ₹9.47 (Previous Year Quarter: ₹3.18)
  • Tax Expenses: Deferred tax credit of ₹6.52
  • Profit/(Loss) for the quarter: ₹15.99 (Previous Year Quarter: Loss of ₹0.05)
  • Total Comprehensive Income: ₹17.35 (Previous Year Quarter: Negative ₹0.05)
  • Earnings Per Share (Basic & Diluted): ₹0.46 (Previous Year Quarter: Negative ₹0.00)

Balance Sheet Highlights as of March 31, 2026 (₹ in Lakh)

  • Total Assets: ₹3,466.45 (Previous Year: ₹3,413.20)
  • Non-current assets: ₹3,419.11 (Property, Plant and Equipment: ₹3,413.20)
  • Current assets: ₹47.34 (Cash and cash equivalents: ₹0.03)
  • Equity: ₹2,632.68 (Equity Share Capital: ₹348.72; Other Equity: ₹2,283.96)
  • Non-current liabilities: ₹136.93 (Borrowings: ₹44.11)
  • Current liabilities: ₹696.83 (Borrowings: ₹655.99)

Cash Flow Statement for Year Ended March 31, 2026 (₹ in Lakh)

  • Net cash from operating activities: ₹152.07 (Previous Year: ₹97.83)
  • Net cash used in investing activities: ₹86.56 (Payment for PPE: ₹74.63; Fixed deposit: ₹13.55)
  • Net cash used in financing activities: ₹66.32 (Decrease in Long Term Borrowings: ₹120.60; Increase in Short Term Borrowings: ₹123.99)
  • Net decrease in cash: ₹0.81 (Previous Year: ₹33.65)
  • Closing cash balance: ₹0.03 (Previous Year: ₹0.83)

Auditor Report

M/s Ramesh M Sheth and Associates, Statutory Auditors (ICAI Firm Registration No. 111883W), issued an unmodified audit opinion on the standalone financial results. The audit report was signed by Partner Mehul R. Sheth (Membership No. 101598) in Mumbai on May 29, 2026.

Additional Notes

  • The quarter ended March 31, 2026 figures are balancing figures between audited full-year figures and limited review year-to-date figures up to the third quarter.
  • Previous period figures have been regrouped/reclassified where necessary.
  • Results are available on BSE Limited website (www.bseindia.com) and company website (www.asianw.com).