Financial Results Overview (Year Ended March 31, 2026)
Revenue Performance:
- Revenue from operations: ₹7,073.12 lakhs (Previous Year: ₹6,642.18 lakhs)
- Other income: ₹49.23 lakhs (Previous Year: ₹38.66 lakhs)
- Total revenue: ₹7,122.35 lakhs (Previous Year: ₹6,680.84 lakhs)
Expense Breakdown:
- Purchase of goods: ₹7,045.08 lakhs
- Employee benefit expenses: ₹82.65 lakhs (Previous Year: ₹66.88 lakhs)
- Depreciation and amortization: ₹5.24 lakhs (Previous Year: ₹5.16 lakhs)
- Finance costs: ₹249.24 lakhs (Previous Year: ₹183.69 lakhs)
- Other expenses: ₹139.18 lakhs (Previous Year: ₹117.12 lakhs)
- Total expenses: ₹7,012.62 lakhs (Previous Year: ₹6,368.04 lakhs)
Profitability:
- Profit before tax: ₹109.73 lakhs (Previous Year: ₹312.80 lakhs)
- Tax expense: ₹24.06 lakhs (Current tax: ₹25.11 lakhs, Deferred tax: ₹(1.05) lakhs)
- Profit for the year: ₹85.67 lakhs (Previous Year: ₹234.26 lakhs)
- Earnings per share (basic and diluted): ₹0.34 (Previous Year: ₹0.94)
Balance Sheet Position (As of March 31, 2026)
Liabilities:
- Non-current liabilities: ₹409.88 lakhs (Long-term borrowings: ₹406.97 lakhs, Deferred tax liability: ₹2.91 lakhs)
- Current liabilities: ₹6,199.38 lakhs (Short-term liabilities: ₹3,108.97 lakhs, Trade payables: ₹2,582.93 lakhs, Other current liabilities: ₹506.48 lakhs)
- Total liabilities: ₹6,609.26 lakhs
Assets:
- Non-current assets: ₹494.82 lakhs (Property plant and equipment: ₹32.44 lakhs, Other non-current assets: ₹462.38 lakhs)
- Current assets: ₹6,114.44 lakhs (Inventories: ₹2,642.00 lakhs, Trade receivables: ₹2,074.83 lakhs, Cash & cash equivalents: ₹580.19 lakhs, Short-term loans and advances: ₹817.42 lakhs)
- Total assets: ₹6,609.26 lakhs
Cash Flow Statement (Year Ended March 31, 2026)
- Cash flow from operating activities: ₹(986.36) lakhs (Previous Year: ₹(301.38) lakhs)
- Cash flow from investing activities: ₹49.20 lakhs (Previous Year: ₹38.62 lakhs)
- Cash flow from financing activities: ₹802.55 lakhs (Previous Year: ₹447.96 lakhs)
- Net increase/(decrease) in cash: ₹(134.61) lakhs (Previous Year: ₹185.20 lakhs)
- Cash equivalents at end of period: ₹580.19 lakhs (Previous Year: ₹717.00 lakhs)
Regulatory Compliance and Audit Details
- Financial results prepared in accordance with Companies (Accounting Standards) Rules, 2006
- Statutory auditors: Manish Jain & Associates (FRN No.: 015608N)
- Audit report issued with unmodified opinion dated May 30, 2026
- Company declared no deviation in proceeds of public issue, rights issue, preferential issue, or QIP
- No outstanding defaults on loans or debt securities
- Total financial indebtedness: ₹2,989.90 lakhs
- Related party transactions submitted via XBRL format
- No audit qualifications impacting the financial results
Additional Information
- Company business: Turnkey T&D, EPC, Substations & Transmission Lines, Transformers, Water & Sewage Treatment Plant
- Registered offices: Chandigarh and Mohali
- ISO certifications: 14001:2015, OHAS 45001:2018
- The company does not have more than one reportable segment
- Previous year figures have been regrouped/classified where necessary