Key Financial Figures - Consolidated Results (Amount in ₹ Lakhs)
Income Statement for Year Ended 31-Mar-2026:
- Revenue from Operations: ₹13,124.06
- Other Income: ₹52.50
- Total Revenue: ₹13,176.55
Expenses for Year Ended 31-Mar-2026:
- Cost of materials consumed: ₹4,626.81
- Finance Cost: ₹155.18
- Employee Benefits Expenses: ₹2,593.68
- Depreciation and amortization: ₹688.61
- Other expenses: ₹3,518.45
- Total Expenses: ₹11,582.72
Profitability Metrics:
- Profit before tax: ₹1,593.84
- Total Tax Expenses: (₹15.37) [Deferred tax]
- Net Profit: ₹1,609.21
- Other Comprehensive Income: ₹1,385.46
- Total Comprehensive Income: ₹2,994.68
Quarterly Performance (Q4 FY26):
- Revenue from Operations: ₹3,725.34
- Total Revenue: ₹3,749.04
- Net Profit: ₹234.73
- Total Comprehensive Income: ₹1,620.19
Earnings Per Share (Consolidated):
- Basic EPS (FY26): ₹4.39
- Diluted EPS (FY26): ₹4.22
- Basic EPS (Q4 FY26): ₹0.64
- Diluted EPS (Q4 FY26): ₹0.62
Key Financial Figures - Standalone Results (Amount in ₹ Lakhs)
Income Statement for Year Ended 31-Mar-2026:
- Revenue from Operations: ₹182.53
- Other Income: ₹37.06
- Total Revenue: ₹219.58
Profitability Metrics:
- Net Loss: (₹390.28)
- Total Comprehensive Loss: (₹390.28)
Earnings Per Share (Standalone):
- Basic EPS (FY26): (₹1.06)
- Diluted EPS (FY26): (₹1.02)
Balance Sheet Highlights (Consolidated)
As at 31-Mar-2026:
- Total Assets: ₹21,523.79
- Property, plant and equipment: ₹13,302.41
- Goodwill: ₹6,343.15
- Cash and cash equivalents: ₹583.17
- Total Equity: ₹19,024.11
- Paid-up Equity Share Capital: ₹3,813.26
Capital Structure Changes
During the year, the company converted 23,20,000 share warrants into 23,20,000 fully paid-up equity shares of ₹10 each pursuant to receipt of balance consideration from warrant holders. This increased the paid-up equity share capital from ₹35,81,26,000 to ₹38,13,26,000.
Subsidiary Information
The consolidated results include:
1. British Brewing Company Private Limited (Indian subsidiary) - 100% holding
2. UVS Investment Management Pty Ltd (Australian subsidiary) - 100% holding
The consolidated financial statements reflect:
- Total assets of ₹21,523.79 lakhs
- Total revenue of ₹13,176.55 lakhs
- Total net profit before tax of ₹1,609.21 lakhs
- Total net cash outflow of ₹(3,023.58) lakhs
Geographical Segment Reporting
Based on Ind AS 108 - Operating Segments:
- Within India: ₹1,459.19 lakhs (11.12%)
- Outside India: ₹11,664.87 lakhs (88.88%)
- Total: ₹13,124.06 lakhs (100%)
Auditor's Opinion
The statutory auditors, TDK & Co. (FRN No. 109804W), provided unmodified audit opinions for both standalone and consolidated financial results. The audit was conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013.
For the consolidated results, the audit opinion relies on the audit reports of other auditors for the subsidiaries. The foreign subsidiary's financial statements were prepared in accordance with accounting principles generally accepted in Australia and audited by other auditors under Australian auditing standards.
Additional Notes
The financial results were prepared in accordance with India Accounting Standard 34 (Ind AS 34) and the requirements of SEBI Listing Regulations. Figures for the quarter ended 31st March 2026 are balancing figures between the audited full year and published year-to-date figures up to the third quarter.
During the previous year, an interest-free/below-market ICD was initially recognized at fair value with the difference between transaction value and fair value recognized as equity contribution. During the current year, the terms were revised to carry interest at market-comparable rate, and the liability is now measured at amortized cost using the effective interest method.
Cash Flow Information (Consolidated)
- Net cash outflow from operating activities: ₹3,579.30
- Net cash outflow from investing activities: ₹(6,553.67)
- Net cash outflow from financing activities: ₹(49.22)
- Net decrease in cash and cash equivalents: ₹(3,023.58)