Key Decisions and Approvals

  • Approval of Audited Standalone Financial Results: The Board of Directors approved the Audited Standalone Financial Results for the quarter and year ended March 31, 2026. The statutory auditors, D C Jariwala & Co. (FRN No. 104063W), issued an unmodified audit report on these results.
  • Appointment of Internal Auditor: The Board approved the appointment of M/s. GRR & Co., Chartered Accountants, as the Internal Auditors of the Company for the Financial Year 2026-27 onwards.

Detailed Financial Results (Standalone)

Income Statement Highlights (Amounts in ₹ Lakh)

For the Quarter Ended March 31, 2026:

  • Total Income: ₹ 14,429.50
  • Total Expenses: ₹ 14,170.89
  • Profit Before Tax: ₹ 258.61
  • Tax Expense: ₹ 54.79 (Current Tax: ₹ 50.55, Deferred Tax: ₹ 4.24)
  • Profit for the Period (after tax): ₹ 203.82
  • Total Comprehensive Income: ₹ 208.09
  • Earnings Per Share (EPS): Basic ₹ 0.162, Diluted ₹ 0.165

For the Year Ended March 31, 2026:

  • Total Income: ₹ 52,100.52
  • Total Expenses: ₹ 50,611.61
  • Profit Before Tax: ₹ 1,488.91
  • Tax Expense: ₹ 482.98 (Current Tax: ₹ 480.71, Deferred Tax: ₹ 2.27)
  • Profit for the Year (after tax): ₹ 1,005.93
  • Total Comprehensive Income: ₹ 1,009.89
  • Earnings Per Share (EPS): Basic ₹ 0.798, Diluted ₹ 0.801

Balance Sheet Position as of March 31, 2026 (Amounts in ₹ Lakh)

Assets:

  • Total Non-Current Assets: ₹ 5,597.68 (including Property, Plant and Equipment: ₹ 3,836.53)
  • Total Current Assets: ₹ 28,476.13 (including Inventories: ₹ 9,592.18, Trade Receivables: ₹ 10,293.85, Cash and Cash Equivalents: ₹ 92.97)
  • Total Assets: ₹ 34,073.80

Equity and Liabilities:

  • Equity Share Capital: ₹ 1,260.66
  • Other Equity: ₹ 9,064.89
  • Total Equity: ₹ 10,325.55
  • Total Non-Current Liabilities: ₹ 1,844.64
  • Total Current Liabilities: ₹ 21,960.18 (including Borrowings: ₹ 16,888.85, Trade Payables: ₹ 3,609.91)
  • Total Liabilities: ₹ 23,748.26

Cash Flow Statement for Year Ended March 31, 2026 (Amounts in ₹ Lakh)

  • Net Cash Generated From Operating Activities: ₹ 3,617.78
  • Net Cash Used In Investing Activities: ₹ (441.89)
  • Net Cash Used In Financing Activities: ₹ (3,149.57)
  • Net Increase in Cash and Cash Equivalents: ₹ 26.32
  • Cash and Cash Equivalents at End of Period: ₹ 92.97

Other Key Information

  • Paid-up Equity Share Capital: ₹ 1,260.66 Lakh (Face Value ₹ 1 per share)
  • Debt Ratios: Debt Equity Ratio: 1.80, Debt Service Coverage Ratio: 2.17, Interest Service Coverage Ratio: 1.66
  • Investor Complaints: One complaint was received during the quarter; none were pending at the start or end of the quarter.
  • Segment Reporting: The company operates in a single operating segment.
  • Subsidiaries/JVs/Associates: The company confirmed it has no Holding/Subsidiary/Joint Venture/Associate concerns.

Regulatory and Compliance Details

  • The financial results will be published in newspapers as per Regulation 47 of SEBI LODR and made available on the company's website www.zealaqua.com.
  • A formal declaration was submitted confirming the statutory auditors issued an unmodified opinion on the financial results, as required by Regulation 33(3)(d).
  • The Board meeting commenced at 04:30 PM and concluded at 09:15 PM on May 28, 2026, at the company's registered office in Surat, Gujarat.