Financial Results Summary (Rs. In Lakhs)

Profit & Loss Statement

For the Quarter Ended March 31, 2026 (Q4 FY26):

  • Total Income: ₹807.66
  • Total Expenses: ₹861.27
  • Cost of materials consumed: ₹607.52
  • Changes in inventories: ₹19.84
  • Employee benefits expense: ₹95.10
  • Finance costs: ₹17.52
  • Depreciation and amortization: ₹3.98
  • Other expenses: ₹117.31
  • Loss before tax: ₹(53.61)
  • Exceptional Items: ₹0.00
  • Loss after exceptional item before tax: ₹(53.61)
  • Tax expenses: ₹16.69
  • Net Loss for the quarter: ₹(70.31)
  • Other comprehensive income: ₹1.44
  • Total Comprehensive income: ₹(68.87)
  • Basic EPS: ₹(1.03)
  • Diluted EPS: ₹(1.03)

For the Year Ended March 31, 2026 (FY26):

  • Total Income: ₹4,816.89
  • Total Expenses: ₹4,576.80
  • Cost of materials consumed: ₹3,322.01
  • Changes in inventories: ₹28.41
  • Employee benefits expense: ₹289.15
  • Finance costs: ₹22.06
  • Depreciation and amortization: ₹21.44
  • Other expenses: ₹893.73
  • Profit before tax: ₹240.09
  • Exceptional Items: ₹1,898.70 (Profit on sale of Land and Building)
  • Profit after exceptional item before tax: ₹2,138.78
  • Tax expenses: ₹371.04
  • Income Tax: ₹371.04
  • Deferred Tax: ₹10.46
  • Income Tax Paid Earlier Years: ₹(10.46)
  • Net Profit for the year: ₹1,757.28
  • Other comprehensive income: ₹1.44
  • Total Comprehensive income: ₹1,758.72
  • Basic EPS: ₹25.74
  • Diluted EPS: ₹25.74

Exceptional Item Detail

During the quarter ended December 31, 2025 (Q3 FY26), the company transferred one of its units. A profit of ₹1,898.70 lakhs on the sale of Property, Plant & Equipment was recognized in the Statement of Profit and Loss and presented as an "Exceptional Item" due to its materiality and non-recurring nature.

Balance Sheet Position as at March 31, 2026 (Rs. In Lakhs)

Assets:

  • Total Assets: ₹3,006.15
  • Non-Current Assets: ₹332.55
  • Property, Plant and Equipment: ₹102.69
  • Other Intangible Assets: ₹3.35
  • Deferred Tax Assets (Net): ₹0.00
  • Other non-current assets: ₹226.51
  • Current Assets: ₹2,673.60
  • Inventories: ₹436.32
  • Trade Receivables: ₹513.27
  • Cash and cash Equivalents: ₹31.97
  • Bank balances other than cash and cash equivalents: ₹1,066.53
  • Other current assets: ₹625.50

Equity and Liabilities:

  • Total Equity: ₹2,209.68
  • Equity Share Capital: ₹682.70 (Face Value ₹10/- per Equity Share)
  • Other Equity: ₹1,526.98
  • Total Liabilities: ₹796.48
  • Non-Current Liabilities: ₹24.65
  • Provisions: ₹22.24
  • Deferred Tax Liabilities (Net): ₹2.40
  • Current Liabilities: ₹771.83
  • Borrowings: ₹112.22
  • Trade Payables: ₹211.76
  • Outstanding dues of micro enterprises and small enterprises: ₹103.94
  • Outstanding dues of other creditors: ₹107.82
  • Other Financial Liabilities: ₹5.89
  • Current Tax Liabilities (Net): ₹371.04
  • Provisions: ₹58.62
  • Other current liabilities: ₹12.29

Cash Flow Statement (FY26)

  • Net Cash from Operating Activities: ₹(1,641.10)
  • Net Cash from Investing Activities: ₹2,614.51
  • Proceeds from Sale of Property, plant and equipment: ₹2,582.86
  • Interest received: ₹31.65
  • Net Cash from Financing Activities: ₹88.68
  • Proceeds from Short term borrowings: ₹112.22
  • Finance Cost paid: ₹(22.06)
  • Principle repayment of lease liability: ₹(1.48)
  • Net Increase in Cash & Cash Equivalents: ₹1,062.09
  • Cash and Cash equivalents at the end of the year: ₹1,098.51
  • Cash on hand: ₹0.03
  • Current Accounts: ₹31.94
  • Other Bank Balances: ₹1,066.53

Debt and Default Disclosure

As per the format for disclosing outstanding default on loans and debt securities:

  • Total amount outstanding for loans/revolving facilities from banks/financial institutions: Not quantified in disclosure [1]
  • Amount of default on above loans: ₹0
  • Total amount outstanding for unlisted debt securities (NCDs, NCRPS): ₹0
  • Amount of default on unlisted debt securities: ₹0
  • Total financial indebtedness including short-term and long-term debt: ₹0

Additional Information

  • The company operates in only one segment. Segmental reporting as per IND AS-108 is not applicable.
  • The financial results are audited by SATHIJLURI & CO, Chartered Accountants (Firm Regn. No.: 0063835).
  • The full format of the Quarterly Audited Financial Results is available on the company's website (phaarmasia.in) and the stock exchange's website (www.bseindia.com).
  • The statement on impact of audit qualifications is applicable and disclosed in the Integrated Filing (Financials) XBRL.
  • Related Party Transactions disclosure is applicable for half-yearly filings and is disclosed in the Integrated Filing (Financials) XBRL.