Cash Flow from Operating Activities
Profit before tax stood at ₹2,57,211 for FY26 (FY25: ₹2,34,090). After adjustments including depreciation/amortization of ₹2,38,810 (FY25: ₹7,45,563), operating profit before working capital changes was ₹7,36,021 (FY25: ₹6,79,453).
Working capital changes showed an increase in operating assets of ₹70,877 (FY25: ₹4,51,422 increase), primarily in other current assets of ₹6,959 (FY25: ₹65,157) and inventories of ₹5,54,198 (FY25: ₹4,27,907 decrease). There was an increase in operating liabilities of ₹23,750 (FY25: ₹2,73,863 increase) from trade payables.
Cash generated from operations was ₹6,70,863 (FY25: ₹2,32,223). After direct taxes paid of ₹24,000 (same as FY25), net cash from operating activities was ₹71,857 (FY25: ₹5,87,676).
Cash Flow from Investing Activities
Payments for property, plant and equipment totaled ₹7,24,358 (FY25: ₹6,97,840). Proceeds from sale of property, plant and equipment were ₹2,52,207 (FY25: ₹2,45,179). Net cash used in investing activities was ₹2,72,156 (FY25: ₹15,266 used).
Cash Flow from Financing Activities
There were no cash flows from financing activities in either year, with zero proceeds/repayment of borrowings, no lease payments, no finance costs paid, no interest paid, and no dividends paid.
Net Change in Cash
Net decrease in cash and cash equivalents was ₹4,30,999 (FY25: ₹4,35,014 increase). Cash and cash equivalents at beginning of year were ₹4,77,000 (FY25: ₹41,986). Cash and cash equivalents at end of year were ₹46,001 (FY25: ₹4,77,000).
Audit and Signatory Details
The statement was audited by BGS & Associates, Chartered Accountants (Firm Registration No. 00130215). Signed by B. Govardhan, Proprietor (Membership No. 226511) and on behalf of the Board by Mazhar Pasha, Managing Director (DIN: 00719970).
Place: Hyderabad
Date: 05.05.2026
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