Financial Performance Overview (Standalone)
Balance Sheet as at March 31, 2026:
- Total Equity and Liabilities: ₹4,901.22 lakhs (Previous year: ₹3,177.01 lakhs)
- Shareholders' Funds: ₹2,383.03 lakhs (Previous: ₹898.50 lakhs)
- Share Capital: ₹702.44 lakhs (Previous: ₹516.36 lakhs)
- Reserves and Surplus: ₹1,680.59 lakhs (Previous: ₹382.14 lakhs)
- Non-Current Liabilities: ₹568.10 lakhs (Previous: ₹446.15 lakhs)
- Current Liabilities: ₹1,950.09 lakhs (Previous: ₹1,832.36 lakhs)
Total Assets: ₹4,901.22 lakhs (Previous: ₹3,177.01 lakhs)
- Non-Current Assets: ₹1,346.76 lakhs (Previous: ₹1,270.30 lakhs)
- Property, Plant and Equipment: ₹1,227.87 lakhs (Previous: ₹1,128.54 lakhs)
- Non-Current Investments: ₹89.10 lakhs (Previous: ₹89.10 lakhs)
- Current Assets: ₹3,554.46 lakhs (Previous: ₹1,906.72 lakhs)
- Inventories: ₹1,661.50 lakhs (Previous: ₹706.84 lakhs)
- Trade Receivables: ₹1,299.01 lakhs (Previous: ₹771.75 lakhs)
- Cash and Cash Equivalents: ₹403.08 lakhs (Previous: ₹70.63 lakhs)
Profit & Loss for year ended March 31, 2026:
- Revenue from Operations: ₹4,136.68 lakhs
- Total Expenses: ₹3,800.34 lakhs
- Profit Before Tax: ₹336.34 lakhs
- Tax Expense: ₹82.61 lakhs (Current tax: ₹66.32 lakhs, Deferred tax: ₹16.29 lakhs)
- Profit After Tax: ₹250.32 lakhs
- Basic EPS: ₹7.26
- Diluted EPS: ₹7.26
Cash Flow Statement (Standalone)
- Net Cash from Operating Activities: (₹136.14) lakhs
- Net Cash from Investing Activities: (₹180.21) lakhs
- Net Cash from Financing Activities: ₹648.72 lakhs
- Net Increase in Cash & Equivalents: ₹332.37 lakhs
- Cash & Equivalents at year-end: ₹403.08 lakhs
Consolidated Financial Performance
Balance Sheet as at March 31, 2026:
- Total Equity and Liabilities: ₹5,223.33 lakhs
- Shareholders' Funds: ₹2,399.58 lakhs
- Total Assets: ₹5,223.33 lakhs
Profit & Loss for year ended March 31, 2026:
- Revenue from Operations: ₹8,045.17 lakhs
- Profit Before Tax: ₹596.45 lakhs
- Profit After Tax: ₹400.96 lakhs
- Basic EPS: ₹5.37
- Diluted EPS: ₹5.37
Auditor's Report Findings
Auditor: Shiv & Associates, Chartered Accountants (Firm Registration No.: 009989N)
Partner: Abhishek Vashisht (M.No: 526307)
Key Audit Matters: No key audit matters were identified requiring reporting.
Audit Opinion: Unmodified opinion stating financial statements give true and fair view in accordance with Indian Accounting Standards and Companies Act, 2013.
Internal Financial Controls: Adequate internal financial controls over financial reporting were established and operating effectively as of March 31, 2026.
Significant Audit Observations
1. Property, Plant & Equipment: Proper records maintained, physically verified at reasonable intervals with no material discrepancies
2. Inventory: Physically verified at reasonable intervals with no discrepancy of 10% or more in any class
3. Loans to Subsidiary: Company granted loans to its subsidiary during the year, properly recorded in books of account
4. Statutory Dues: Generally regular in depositing undisputed statutory dues with no outstanding for more than six months
5. Default Status: No default in repayment of loans or interest to any lender, not declared willful defaulter
6. Fraud: No material fraud by company or on company reported during audit
7. Related Party Transactions: Compliant with sections 177 and 188 of Companies Act, 2013
8. Cash Losses: No cash losses incurred in current or immediately preceding financial year
Contingent Liabilities
Pending litigations disclosed in financial statements under Note 2.24 "Contingent Liabilities & Commitments"