Financial Results Highlights

Quarter Ended 31st March, 2026 (Audited):

  • Revenue from operations: ₹467.55 lakh (₹4,675.49 lakh)
  • Other income: ₹5.36 lakh (₹53.61 lakh)
  • Total income: ₹472.91 lakh (₹4,729.10 lakh)
  • Profit before tax: ₹113.99 lakh
  • Tax expense: ₹74.00 lakh (Current tax: ₹133.14 lakh, Deferred tax: ₹(72.21) lakh, Excess provision: ₹13.05 lakh)
  • Profit for the period: ₹40.01 lakh

Year Ended 31st March, 2026 (Audited):

  • Revenue from operations: ₹1,817.20 lakh (₹18,172.04 lakh)
  • Other income: ₹19.23 lakh (₹192.33 lakh)
  • Total income: ₹1,836.44 lakh (₹18,364.37 lakh)
  • Profit before tax: ₹1,189.51 lakh
  • Tax expense: ₹348.58 lakh (Current tax: ₹372.34 lakh, Deferred tax: ₹(36.81) lakh, Excess provision: ₹13.05 lakh)
  • Profit for the year: ₹840.93 lakh

Comparative Performance (Year-on-Year):

  • Revenue increased 4.86% from ₹1,732.99 lakh (FY25) to ₹1,817.20 lakh (FY26)
  • Net profit increased 4.13% from ₹807.58 lakh (FY25) to ₹840.93 lakh (FY26)

Dividend Recommendation

The Board recommended a final dividend of ₹2.50 per equity share of face value ₹10 each (25%) for FY 2025-26, subject to approval of shareholders at the ensuing Annual General Meeting.

Auditor Appointments

1. Secretarial Auditor: Appointed M/s. Kashyap R. Mehta & Partners, Company Secretaries, Ahmedabad (FRN: P2025GJ106000) to fill casual vacancy caused by resignation of M/s. Nishant Pandya & Associates. They will hold office until the ensuing AGM.

2. Cost Auditor: Appointed M/s. Kiran J. Mehta & Co., Cost Accountants, Ahmedabad (Firm Registration No. 000025) as Cost Auditors for FY 2026-27.

Labour Code Impact

The Company recorded accounting impact on gratuity and privilege leave provisions due to implementation of four Labour Codes notified on 21st November 2025, based on guidance from ICAI. The impact was recorded during the quarter under review.

Balance Sheet Position (as at 31st March, 2026)

  • Total Assets: ₹12,482.62 lakh (Previous year: ₹11,227.24 lakh)
  • Non-Current Assets: ₹3,948.29 lakh (Property, plant and equipment: ₹3,701.10 lakh)
  • Current Assets: ₹8,534.33 lakh (Inventories: ₹1,060.30 lakh, Trade receivables: ₹3,865.07 lakh)
  • Total Liabilities: ₹3,325.29 lakh
  • Current Liabilities: ₹3,166.61 lakh
  • Equity: ₹9,157.33 lakh

Cash Flow Statement (Year ended 31st March, 2026)

  • Net cash from operating activities: ₹413.15 lakh
  • Net cash used in investing activities: ₹(496.50) lakh
  • Net cash from financing activities: ₹44.20 lakh
  • Net decrease in cash: ₹(39.15) lakh
  • Cash and cash equivalents at year-end: ₹45.88 lakh

Other Disclosures

  • The company operates in one segment: manufacturing & sales of transfusion solutions in bottles
  • No subsidiaries or associates
  • No deviation in proceeds of public/rights/preferential issues
  • No outstanding defaults on loans or debt securities
  • Unmodified audit opinion from statutory auditors M/s. Shah & Shah Associates
  • Company confirmed it is not a Large Corporate as per SEBI framework