Financial Results Overview

Balance Sheet as at 31st March 2026 (Amount in Lakhs):

Assets:

  • Non-current assets: ₹579.98 (Previous year: ₹769.23)
  • Property, Plant and Equipment: ₹381.13 (Previous: ₹400.41)
  • Intangible assets: ₹0.26 (Previous: ₹0.26)
  • Investments: ₹11.11 (Previous: ₹76.64)
  • Other financial assets: ₹182.25 (Previous: ₹281.68)
  • Income tax assets: ₹5.24 (Previous: ₹5.24)
  • Current assets: ₹9,474.47 (Previous: ₹8,324.80)
  • Inventories: ₹30.70 (Previous: ₹1,122.91)
  • Investments: ₹2,073.74 (Previous: ₹2,461.23)
  • Trade receivables: ₹3,204.02 (Previous: ₹2,414.91)
  • Cash and cash equivalents: ₹2,380.73 (Previous: ₹975.05)
  • Other financial assets: ₹1,395.16 (Previous: ₹1,008.84)
  • Other current assets: ₹390.11 (Previous: ₹341.86)

Total Assets: ₹10,054.45 (Previous: ₹9,094.03)

Equity and Liabilities:

  • Equity: ₹6,260.98 (Previous: ₹5,690.89)
  • Equity share capital: ₹780.06 (Previous: ₹780.06)
  • Other equity: ₹5,480.92 (Previous: ₹4,910.83)
  • Liabilities:
  • Non-current liabilities: ₹92.46 (Previous: ₹91.74)
  • Borrowings: ₹60.00 (Previous: ₹60.00)
  • Deferred tax liabilities: ₹32.46 (Previous: ₹31.74)
  • Current liabilities: ₹3,701.02 (Previous: ₹3,311.40)
  • Borrowings: ₹155.31 (Previous: ₹599.97)
  • Trade payables: ₹3,338.49 (Previous: ₹2,317.75)
  • Other current liabilities: ₹207.22 (Previous: ₹317.68)
  • Income tax liabilities: ₹0.00 (Previous: ₹76.00)

Cash Flow Statement

For Year Ended 31st March 2026:

  • Profit before tax: ₹909.84 lakhs
  • Net cash flows from operating activities: ₹1,582.79 lakhs
  • Net cash flows from investing activities: ₹865.03 lakhs
  • Net cash flows from financing activities: ₹(655.82) lakhs
  • Net increase in cash and cash equivalents: ₹1,792.00 lakhs
  • Cash and cash equivalents at beginning: ₹1,983.89 lakhs
  • Cash and cash equivalents at end: ₹3,775.89 lakhs

Key Financial Ratios (Year Ended 31/03/2026):

  • Debt Equity Ratio: 0.61
  • Debt Service Coverage Ratio: 9.66
  • Interest Service Coverage Ratio: 10.66

Audit Opinion

G.D. Upadhyay & Co., Chartered Accountants (Firm Reg No: 005834S) issued an unmodified audit opinion on the financial results. The audit was conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013.

Management Certification

Narayan Inani, Managing Director (DIN: 00525403), certified that the statutory auditors issued an audit report with unmodified opinion on the audited financial results for the quarter and year ended 31 March 2026.