Key Financial Figures - Standalone (₹ in lakhs)
Profit & Loss Statement:
- Revenue from Operations: ₹12,855.26 for FY26 (Previous year: ₹10,748.51)
- Other Income: ₹356.42 for FY26 (Previous year: ₹328.69)
- Total Expenses: ₹16,790.91 for FY26 (Previous year: ₹16,925.70)
- Net Loss: ₹23,088,300 for FY26 (Previous year: ₹56,977,100)
- EPS: ₹(25.65) basic and diluted for FY26 (Previous year: ₹(63.31))
Balance Sheet Position as at March 31, 2026:
- Total Assets: ₹13,305.34 lakhs (Previous year: ₹14,081.76 lakhs)
- Property, Plant and Equipment: ₹7,697.16 lakhs (Previous year: ₹8,529.94 lakhs)
- Inventories: ₹1,716.54 lakhs (Previous year: ₹2,359.61 lakhs)
- Cash and Cash Equivalents: ₹104.82 lakhs (Previous year: ₹125.76 lakhs)
- Total Equity: Negative ₹(3,371.33) lakhs (Previous year: Negative ₹(1,134.32) lakhs)
- Total Borrowings: ₹5,731.45 lakhs (Previous year: ₹6,205.96 lakhs)
- Trade Payables: ₹6,175.27 lakhs (₹199.69 lakhs to MSME, ₹5,975.58 lakhs to others)
Key Financial Figures - Consolidated (₹ in lakhs)
Profit & Loss Statement:
- Revenue from Operations: ₹12,855.26 for FY26 (Previous year: ₹10,748.51)
- Net Loss: ₹23,088,300 for FY26 (Previous year: ₹56,977,100)
- Share of profit from LLP: ₹(0.86) lakhs (Previous year: ₹1.23 lakhs)
Balance Sheet Position as at March 31, 2026:
- Total Assets: ₹13,423.40 lakhs (Previous year: ₹14,217.79 lakhs)
- Investments: ₹367.81 lakhs (Previous year: ₹376.40 lakhs)
Cash Flow Statements (₹ in lakhs)
Standalone Cash Flows FY26:
- Net Cash from Operating Activities: ₹546.37
- Net Cash from Investing Activities: ₹(245.06)
- Net Cash from Financing Activities: ₹(322.26)
- Net Decrease in Cash: ₹(20.95)
Consolidated Cash Flows FY26:
- Net Cash from Operating Activities: ₹537.76
- Net Cash from Investing Activities: ₹(236.47)
- Net Cash from Financing Activities: ₹(322.26)
- Net Decrease in Cash: ₹(20.97)
FPPCA Charges Disclosure
The Andhra Pradesh Electricity Regulatory Commission (APERC) authorized DISCOMs to recover Fuel and Power Purchase Cost Adjustment (FPPCA) charges through press notes dated October 25, 2024 and November 29, 2024.
- Total FPPCA liability: ₹7.08 crores for FY2022-23 and FY2023-24
- Recognized in FY2024-25: ₹1.49 crores
- Recognized in FY2025-26: ₹4.68 crores
- Balance payable: ₹0.91 crores (to be recognized when demanded by DISCOMs)
Audit and Compliance Details
- Auditor: M/s. C Ramachandram & Co, Chartered Accountants
- Audit Opinion: Unmodified opinion
- Board Meeting Date: May 22, 2026 (commenced at 09:00, concluded at 11:30)
- Regulation Reference: Regulation 33 of SEBI (LODR) Regulations, 2015
Emphasis of Matter by Auditors
1. Accounting treatment of FPPCA charges totaling ₹7.08 crores, with ₹4.68 crores recognized in FY26 and ₹0.91 crores balance remaining
2. Company has not paid/provided for interest on delayed payments to MSME vendors as MSME vendors have not demanded such interest
Related Party Transactions
Disclosure includes transactions with related parties including directors and significant entities. Key transactions include:
- Loans and advances to related parties
- Managerial remuneration transactions
- Lease transactions
- Services transactions
Capital Structure
- Paid-up Equity Share Capital: ₹900.00 lakhs
- Number of Shares: 90,00,000
- Face Value per Share: ₹10.00
Segment Information
Entire operation relates to only one segment - "Cement" as primary segment.
Defaults and Deviations
- No deviation or variation for proceeds of public issue, rights issue, preferential issue, QIP etc.
- No outstanding default on loans and debt securities
Regulatory Filings
Pursuant to SEBI circular dated December 31, 2025, Integrated Filing (Financial) for quarter and half-year ended March 31, 2026 attached.