Techindia Nirman Limited — Quarter and year ended 31/03/2026 (Standalone)
| S. No | Particulars | Quarter Ended 31/03/2026 Audited | Quarter Ended 31/12/2025 Unaudited | Quarter Ended 31/03/2025 Audited | Year Ended 31/03/2026 Audited | Year Ended 31/03/2025 Audited |
|---|---|---|---|---|---|---|
| I | Income | |||||
| (a) Revenue from operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| (b) Other Operating Income | 0.34 | 0.00 | 0.03 | 0.34 | 0.03 | |
| Total Income | 0.34 | 0.00 | 0.03 | 0.34 | 0.03 | |
| II | Expenses | |||||
| a) Development Expenses | 1.23 | 0.00 | 0.00 | 1.23 | 0.00 | |
| b) Purchase of Stock-in-Trade | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| c) Changes in Inventory of Finished Goods & Work in Progress | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| d) Employee Benefit Expense | 13.90 | 4.45 | 3.93 | 13.90 | 13.98 | |
| f) Depreciation & Amortisation Expenses | (5.63) | 1.09 | 2.33 | 4.22 | 4.33 | |
| g) Selling & Distribution Expenses | (3.26) | 0.00 | 0.00 | 0.00 | 0.00 | |
| h) Other Expenditure | 13.84 | 0.17 | 2.47 | 13.84 | 42.76 | |
| Total Expenses | 20.08 | 5.71 | 8.73 | 33.19 | 61.07 | |
| III | Profit from Operations before other income, finance cost and Exceptional Items (I-II) | (19.74) | (5.71) | (8.70) | (32.85) | (61.04) |
| IV | Other Income | 19.69 | 0.00 | 0.00 | 0.00 | 0.00 |
| V | Profit from Ordinary Activities before Finance cost and Exceptional Items (III+IV) | (0.05) | (5.71) | (8.70) | (32.85) | (61.04) |
| VI | Finance Cost | 48.99 | 0.00 | 15.97 | 29.30 | 15.97 |
| VII | Profit from Ordinary Activities after Finance cost (V-VI) | (49.04) | (5.71) | (24.67) | (62.15) | (77.01) |
| VIII | Exceptional Items Income/(Expenses) | 19.69 | 0.00 | 0.00 | 0.00 | 0.00 |
| IX | Profit from Ordinary Activities before Tax (VII-VIII) | (29.35) | (5.71) | (24.67) | (62.15) | (77.01) |
| X | Tax Expenses | |||||
| (a) Current Tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| (b) Earlier Years Tax | 0.00 | 0.00 | 5.69 | 0.00 | 5.69 | |
| XI | Net Profit from Ordinary Activities after Tax (IX-X) | (29.35) | (5.71) | (30.36) | (62.15) | (82.70) |
| XII | Extra Ordinary Items (Net of Tax) | 19.69 | 0.00 | 0.00 | 0.00 | 0.00 |
| XIII | Net Profit for the period (XI-XII) | (49.04) | (5.71) | (30.36) | (62.15) | (82.70) |
| XIV | Other Comprehensive Income | |||||
| 1. (a) Items that will not be reclassified to Profit or Loss | (0.49) | (0.08) | (0.06) | (0.49) | (0.06) | |
| (b) Income tax relating to items that will not be reclassified to Profit or Loss | 0.24 | 0.00 | 0.00 | 0.00 | 0.00 | |
| 2. (a) Items that will be reclassified to Profit or Loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| (b) Income tax relating to items that will be reclassified to Profit or Loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Total other Comprehensive Income | (0.25) | (0.08) | (0.06) | (0.49) | (0.06) | |
| XV | Total Comprehensive Income for the period (XIII + XIV) | (49.29) | (5.79) | (30.42) | (62.64) | (82.76) |
| XVI | Paid Up Equity Share Capital (Face Value Rs. 10/- each) | 1432.60 | 1432.60 | 1432.60 | 1432.60 | 1432.60 |
| XVII | Reserve & Surplus | (403.20) | (340.56) | |||
| XVIII | Earning per share (of Rs 10/- each) (not annualised) Basic & Diluted | (0.34) | (0.04) | (0.21) | (0.44) | (0.58) |
| Particulars | Note | As at March 31, 2026 (Rupees) | As at March 31, 2025 (Rupees) |
|---|---|---|---|
| Assets | |||
| I) Non-Current Assets | |||
| a) Property, Plant and Equipment | 3 | 2,197.88 | 2,202.10 |
| b) Capital Work in Progress | – | – | |
| c) Financial Assets | |||
| (i) Investment | 4 | 0.19 | 0.19 |
| (ii) Trade Receivables | – | – | |
| (iii) Loans | – | – | |
| (iv) Others | 5 | 5,320.71 | 5,334.62 |
| d) Deferred Tax Assets (Net) | – | – | |
| e) Other Non-current Assets | – | – | |
| 7,518.78 | 7,536.91 | ||
| II) Current Assets | |||
| a) Inventories | 6 | 581.82 | 589.31 |
| b) Financial Assets | |||
| (i) Investment | – | – | |
| (ii) Trade Receivables | – | – | |
| (iii) Cash and cash equivalents | 7 | 4.49 | 401.46 |
| (v) Others | 8 | – | 0.24 |
| c) Current Tax Assets (Net) | 9 | 18.55 | 18.55 |
| d) Other current assets | – | – | |
| 604.86 | 1,009.57 | ||
| Total Assets | 8,123.65 | 8,546.48 | |
| Equity and Liabilities | |||
| Equity | |||
| a) Equity Share Capital | 10 | 1,432.60 | 1,432.60 |
| b) Other Equity | 11 | -403.21 | -340.57 |
| 1,029.39 | 1,092.03 | ||
| Liabilities | |||
| I) Non-Current Liabilities | |||
| a) Financial Liabilities | |||
| (i) Borrowings | – | – | |
| b) Provisions | 12 | 2.67 | 0.31 |
| c) Deferred tax liabilities (Net) | – | – | |
| d) Other non-current liabilities | – | – | |
| 2.67 | 0.31 | ||
| II) Current Liabilities | |||
| a) Financial Liabilities | |||
| (i) Borrowings | 13 | 7,063.30 | 7,010.54 |
| (ii) Trade Payables | |||
| (a) Dues to MSME parties | 14 | 1.06 | 1.21 |
| (b) Dues to other than MSME parties | 14 | 1.20 | 0.0015 |
| b) Other current liabilities | 15 | 25.97 | 440.25 |
| c) Provisions | 16 | 0.05 | 2.12 |
| d) Current Tax Liabilities (Net) | – | – | |
| 7,091.58 | 7,454.13 | ||
| Total | 8,123.65 | 8,546.48 |
| Particulars | Year ended March 31, 2026 | Year ended March 31, 2025 | ||
|---|---|---|---|---|
| Lakhs | Lakhs | Lakhs | Lakhs | |
| A. Cash flow from operating activities | ||||
| Net profit before tax | -62.64 | -77.08 | ||
| Adjustments for: | ||||
| Depreciation expense | 4.22 | 4.34 | ||
| Provision for Gratuity | 0.29 | 0.41 | ||
| Provision for Compensated Absences | – | 4.51 | 0.11 | |
| 4.86 | 4.86 | |||
| Operating profit before working capital changes | -58.14 | -72.21 | ||
| Adjustments for changes in working capital: | ||||
| (Increase)/ Decrease in inventories | 7.49 | – | ||
| (Increase)/ Decrease in other non – current financial asset | 13.91 | 1,054.57 | ||
| (Increase)/ Decrease in loans and advances & Current assets | 0.24 | 0.02 | ||
| Increase/ (Decrease) in trade payable | 1.05 | 0.13 | ||
| Increase/ (Decrease) in other current liabilities | -414.28 | -391.59 | ||
| 415.56 | 1,470.28 | |||
| Operating profit after working capital changes | -449.73 | 1,398.07 | ||
| Direct taxes paid (net of refund) | – | – | ||
| Net cash from operating activities (A) | -449.73 | 1,398.07 | ||
| B. Cash flow from investing activities | ||||
| Loan (given)/ Recovered | – | 6.01 | ||
| Net cash used in investing activities (B) | – | 6.01 | ||
| C. Cash flow from financing activities | ||||
| Proceeds/ (Repayment) of Borrowings | 52.75 | -1,021.74 | ||
| Reconciliation of Equity Share Capital | – | -0.03 | ||
| Net cash used in financing activities (C) | 52.75 | -1,021.78 | ||
| Net Decrease in Cash and Cash Equivalents (A+B+C) | -396.97 | 382.30 | ||
| Cash and cash equivalents at the beginning of the year | 401.46 | 19.16 | ||
| Cash and cash equivalents at the end of the year | 4.49 | 401.46 | ||
| Net Increase/(Decrease) in Cash and Cash Equivalents (A+B+C) | -396.97 | 382.30 |
| Description | March 31, 2026 | March 31, 2025 |
|---|---|---|
| Cash and cash equivalents comprise of: | ||
| Cash on Hand | – | – |
| Bank Balances: | ||
| – In Current Accounts | 4.49 | 401.46 |
| Cash and cash equivalents at the end of the year | 4.49 | 401.46 |
| Sr no | Particulars | Audited figure (as per reported before adjusting for qualification) | Audited figure (as per reported adjusting for qualification) |
|---|---|---|---|
| 1 | Turnover/ Total Income | 0.34 | 0.34 |
| 2 | Total Expenditure | 62.98 | 62.98 |
| 3 | Net Profit/ (loss) | 62.64 | 62.64 |
| 4 | Earning per share | -0.44 | -0.44 |
| 5 | Total Assets | 8,123.65 | 8,123.65 |
| 6 | Total Liabilities | 8,123.65 | 8,123.65 |
| 7 | Net worth | 1,029.39 | 1,029.39 |
| 8 | Any other financial item |