Himalaya Food International FY26 Standalone Financial Results

The auditor issued an unqualified opinion stating that:

The financial statements are presented in accordance with SEBI Listing Regulations requirements
The statements give a true and fair view of the standalone net profit, other comprehensive income, and other financial information
The audit was conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act
The auditor maintained independence in accordance with the ICAI Code of Ethics

Income Statement (Amounts in ₹ lacs):

Revenue from operations: ₹3,954 (compared to ₹4,008 in FY25)
Other income: ₹31 (compared to ₹66 in FY25)
Total income: ₹3,985 (compared to ₹4,074 in FY25)
Cost of material consumed: ₹1,655 (compared to ₹1,905 in FY25)
Employee benefits expense: ₹267 (compared to ₹261 in FY25)
Finance costs: ₹14 (compared to ₹4 in FY25)
Depreciation and amortization: ₹627 (compared to ₹632 in FY25)
Other expenses: ₹1,148 (compared to ₹938 in FY25)
Profit before tax: ₹294 (compared to ₹317 in FY25)
Tax expense: Deferred tax benefit of ₹77 (compared to ₹74 benefit in FY25)
Net profit from continuing operations: ₹371 (compared to ₹390 in FY25)
Basic and diluted EPS: ₹0.44 (compared to ₹0.67 in FY25)

Balance Sheet as at March 31, 2026 (Amounts in ₹ lacs):

Total assets: ₹20,679
Equity share capital: ₹8,479
Other equity: ₹8,790
Total equity: ₹17,270
Non-current liabilities: ₹458
Current liabilities: ₹2,952
Financial assets: Investments ₹0, Loans ₹561, Other financial assets ₹659
Non-current assets: ₹15,664
Current assets: ₹5,014 (including inventories ₹800, trade receivables ₹4,094, cash and cash equivalents ₹75, other bank balances ₹41, other current assets ₹5)

Cash Flow Statement for Year Ended March 31, 2026 (Amounts in ₹ lacs):

Net cash used in operating activities: ₹(2,841)
Net cash used in investing activities: ₹(214)
Net cash from financing activities: ₹2,688 (primarily from right issue proceeds of ₹3,715)
Net decrease in cash and cash equivalents: ₹(367)
Cash and cash equivalents at beginning: ₹484
Cash and cash equivalents at end: ₹117

Right issue: The company raised ₹3,715 lacs through equity share issuance
Paid-up equity share capital increased from ₹5,181 lacs to ₹8,479 lacs
Significant reduction in other financial liabilities (non-current) by ₹1,701 lacs
The statement includes results for the quarter ended March 31, 2026 as the balancing figure between audited full financial year and published audited year-to-date figures up to the third quarter

The financial results were approved by the Board of Directors represented by: