Key Financial Results (Standalone)

The financial results are presented in Indian Rupees Lakhs.

Quarterly Performance (Q4 FY26 vs Q4 FY25):

  • Revenue from Operations: ₹871.14 Lakhs (Q4 FY26) vs ₹1,826.80 Lakhs (Q4 FY25)
  • Total Revenue: ₹1,085.73 Lakhs (Q4 FY26) vs ₹1,845.07 Lakhs (Q4 FY25)
  • Profit Before Tax: ₹15.48 Lakhs (Q4 FY26) vs ₹70.92 Lakhs (Q4 FY25)
  • Profit For The Period: ₹7.50 Lakhs (Q4 FY26) vs ₹47.24 Lakhs (Q4 FY25)
  • Basic & Diluted EPS: ₹0.07 (Q4 FY26) vs ₹0.46 (Q4 FY25)

Annual Performance (FY26 vs FY25):

  • Revenue from Operations: ₹3,475.63 Lakhs (FY26) vs ₹6,387.22 Lakhs (FY25)
  • Sale of Products: ₹2,164.35 Lakhs (FY26) vs ₹2,798.12 Lakhs (FY25)
  • Sale of Traded Goods: ₹1,311.27 Lakhs (FY26) vs ₹3,589.09 Lakhs (FY25)
  • Total Revenue: ₹3,906.20 Lakhs (FY26) vs ₹6,835.94 Lakhs (FY25)
  • Profit Before Tax: ₹139.81 Lakhs (FY26) vs ₹338.96 Lakhs (FY25)
  • Profit For The Year: ₹104.96 Lakhs (FY26) vs ₹263.59 Lakhs (FY25)
  • Total Comprehensive Income: ₹108.74 Lakhs (FY26) vs ₹255.89 Lakhs (FY25)
  • Basic & Diluted EPS: ₹1.02 (FY26) vs ₹2.47 (FY25)

Key Ratios:

  • Net Worth: ₹12,323.27 Lakhs (31-Mar-2026) vs ₹12,419.91 Lakhs (31-Mar-2025)
  • Debt Equity Ratio: 0.027 (31-Mar-2026) vs 0.01 (31-Mar-2025)
  • Debt Service Coverage Ratio: 0.70 (FY26) vs 2.86 (FY25)
  • Interest Service Coverage Ratio: 20.55 (FY26) vs 39.51 (FY25)

Balance Sheet Highlights (as of 31-Mar-2026)

  • Total Assets: ₹21,352.21 Lakhs
  • Property, Plant and Equipment: ₹9,365.51 Lakhs
  • Inventories: ₹382.45 Lakhs
  • Trade Receivables: ₹1,1309.76 Lakhs
  • Cash and Cash Equivalents: ₹32.24 Lakhs
  • Equity Share Capital: ₹1,026.89 Lakhs (Face Value ₹10 per share)
  • Other Equity: ₹18,661.15 Lakhs
  • Borrowings (Current): ₹520.32 Lakhs
  • Trade Payables: ₹700.50 Lakhs (₹331.01 Lakhs to micro/small enterprises)

Cash Flow Statement (FY26)

  • Cash Flow from Operating Activities: ₹(289.86) Lakhs
  • Cash Flow from Investing Activities: ₹97.47 Lakhs (incl. ₹84.76 Lakhs from sale of PPE)
  • Cash Flow from Financing Activities: ₹118.01 Lakhs (incl. ₹336.15 Lakhs from short-term borrowings, ₹(205.38) Lakhs dividend paid)
  • Net Change in Cash: ₹(74.38) Lakhs

Regulatory and Governance Context

  • The results were reviewed by the Audit Committee and approved by the Board of Directors at a meeting held on 23rd May 2026.
  • The submission is made pursuant to Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
  • The financial results are prepared in accordance with Indian Accounting Standards (Ind AS).

Auditor's Opinion

The statutory auditors, Pavuluri & Co. (Firm Reg. No: 0121948), have issued an unmodified (clean) audit opinion on the standalone financial results. They confirm that the statement gives a true and fair view in conformity with Ind AS and the SEBI Listing Regulations. The audit was conducted in accordance with Standards on Auditing.

Confirmation of Content

The company confirms that the financial results and disclosures in this signed submission are identical to those in the unsigned version submitted on 23rd May 2026. The resubmission is solely to provide authentication.

#Tags: #DivyashaktiLimited #EarningsResults #SEBIDisclosure #RegulatoryCompliance #FinancialUpdate #Neutral