Financial Results Overview

The Board of Directors approved the audited financial results at their meeting held on May 25, 2026. The results were accompanied by an audit report from the statutory auditor and reviewed by the Audit Committee.

Quarterly Financial Performance (₹ in Lacs)

Quarter Ended March 31, 2026 (Audited)

  • Revenue from operations: ₹508.23
  • Total income: ₹508.23
  • Total expenses: ₹485.64
  • Profit before tax: ₹22.59
  • Current tax: ₹6.78
  • Profit for the quarter: ₹15.81
  • Basic and diluted EPS: ₹0.36

Quarter Ended December 31, 2025 (Unaudited)

  • Revenue from operations: ₹340.92
  • Total income: ₹340.92
  • Total expenses: ₹331.57
  • Profit before tax: ₹9.35
  • Current tax: ₹1.40
  • Profit for the quarter: ₹7.95
  • Basic and diluted EPS: ₹0.18

Quarter Ended March 31, 2025 (Audited)

  • Revenue from operations: ₹0.00
  • Other income: ₹3.04
  • Total income: ₹3.04
  • Total expenses: ₹2.08
  • Profit before tax: ₹0.96
  • Profit for the quarter: ₹0.96
  • Basic and diluted EPS: ₹0.02

Annual Financial Performance (₹ in Lacs)

Year Ended March 31, 2026 (Audited)

  • Revenue from operations: ₹957.85
  • Total income: ₹957.85
  • Total expenses: ₹911.70
  • Profit before tax: ₹46.15
  • Current tax: ₹8.18
  • Profit for the year: ₹37.97
  • Basic and diluted EPS: ₹0.85

Year Ended March 31, 2025 (Audited)

  • Revenue from operations: ₹0.00
  • Other income: ₹8.81
  • Total income: ₹8.81
  • Total expenses: ₹7.49
  • Profit before tax: ₹1.32
  • Profit for the year: ₹1.32
  • Basic and diluted EPS: ₹0.03

Key Financial Position Details (as at March 31, 2026)

  • Paid-up equity share capital: ₹445.07 lacs
  • Face value per share: ₹10.00
  • Other equity: ₹(165.88) lacs
  • Total equity: ₹279.19 lacs
  • Total assets: ₹899.62 lacs
  • Current assets: ₹743.59 lacs (including inventories ₹156.02 lacs, trade receivables ₹603.28 lacs, cash and cash equivalents ₹7.07 lacs)
  • Current liabilities: ₹620.37 lacs (including trade payables ₹445.70 lacs, other financial liabilities ₹130.88 lacs)

Cash Flow Statement (Year Ended March 31, 2026)

  • Net cash used in operating activities: ₹(9.78) lacs
  • Net cash from investing activities: ₹0.00
  • Net cash from financing activities: ₹3.52 lacs
  • Net decrease in cash and cash equivalents: ₹(6.26) lacs
  • Cash and cash equivalents at beginning: ₹13.33 lacs
  • Cash and cash equivalents at end: ₹7.07 lacs

Audit Details

The statutory auditor, SSRV & Associates (FRN: 135901W), issued an unmodified audit opinion on the financial results. The audit was conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013.

Exemption Declaration

Tirth Plastic Limited declared exemption from Regulation 17-27 and Regulation 46(2)(b)-(i) and para C, D and E of Schedule V of SEBI LODR Regulations due to:

  • Paid-up equity share capital: ₹4,45,07,000 (below ₹10 crore threshold)
  • Net worth: ₹2,37,53,000 (below ₹25 crore threshold)

Related Party Transactions

The disclosure includes transactions with:

  • Supriya Chakraborty (Company Secretary, PAN: AJIPC2380G)
  • Transaction type: Salary
  • Value during reporting period: ₹1,11,000
  • Opening balance: ₹1,47,500
  • Closing balance: ₹38,500

Additional Information

  • Company CIN: L25209GJ1986PLC009021
  • Company email: tirthplastic@gmail.com