Atishay Limited — quarter and year ended March 31, 2026
| Particulars | For the quarter ended | For the year ended | ||
|---|---|---|---|---|
| 31-Mar-26 (Audited) | 31-Dec-25 (Unaudited) | 31-Mar-25 (Audited) | 31-Mar-26 (Audited) | |
| Income | ||||
| Revenue from operations | 1,016.60 | 1,545.16 | 1,284.10 | 5,577.32 |
| Other income (net) | 42.15 | 47.40 | 58.71 | 218.80 |
| Total Income | 1,058.75 | 1,592.56 | 1,342.81 | 5,796.12 |
| Expenses | ||||
| Purchase and other operating expenditure | 414.79 | 883.72 | 605.68 | 3,257.37 |
| Changes in inventories of finished goods, stock-in-trade and work-in-progress | 2.43 | 66.05 | 43.04 | 7.13 |
| Employee benefits expense | 243.35 | 246.74 | 265.38 | 990.90 |
| Finance costs | 14.31 | 6.79 | 10.54 | 36.27 |
| Depreciation and amortization expenses | 64.45 | 48.49 | 36.33 | 208.21 |
| Other expenses | 85.80 | 87.71 | 75.24 | 333.14 |
| Total expenses | 825.13 | 1,341.50 | 1,036.21 | 4,833.02 |
| Profit before tax | 233.62 | 251.06 | 306.60 | 963.10 |
| Tax expense: | ||||
| Current tax | 58.12 | 61.90 | 68.60 | 250.00 |
| Deferred tax | (1.35) | 0.53 | 1.53 | (0.44) |
| Total tax expenses | 56.77 | 62.43 | 70.13 | 249.56 |
| Profit for the period | 176.85 | 188.63 | 236.47 | 713.54 |
| Other comprehensive income | ||||
| Items that will not be reclassified to profit or loss: | ||||
| – Remeasurements of the defined benefit plan (net) | 7.67 | 0.97 | (1.53) | 10.58 |
| Total comprehensive income for the period | 184.52 | 189.60 | 234.94 | 724.12 |
| Paid up equity share capital | 1,103.16 | 1,098.13 | 1,098.13 | 1,103.16 |
| (Face value of ₹ 10/- per equity share) | ||||
| Reserve excluding revaluation reserve | 4,404.63 | |||
| Earnings per equity share (EPS) in ₹ (not annualised) | ||||
| Basic (in ₹) | 1.61 | 1.72 | 2.15 | 6.50 |
| Diluted (in ₹) | 1.61 | 1.70 | 2.13 | 6.45 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| Audited | Audited | |
| Assets | ||
| Non-current assets | ||
| Property, plant & equipment | 684.91 | 363.61 |
| Investment property | 1,655.73 | 1,645.32 |
| Other Intangible assets | 309.97 | 288.95 |
| Right-of-use assets | 31.29 | 62.59 |
| Intangible assets under development | 43.84 | 79.95 |
| Financial assets | ||
| Loans | 3.34 | 6.95 |
| Other financial assets | 501.28 | 1,048.05 |
| Other non-current assets | 84.11 | 68.50 |
| Total non-current assets | 3,314.47 | 3,563.92 |
| Current assets | ||
| Inventories | 9.64 | 16.77 |
| Financial assets | ||
| Trade receivables | 1,417.62 | 1,252.02 |
| Cash and cash equivalents | 664.60 | 653.39 |
| Bank Balances other than above | 39.46 | 45.89 |
| Loans | 6.86 | 7.63 |
| Other financial assets | 612.54 | 159.35 |
| Income tax assets (net) | 51.12 | 36.02 |
| Other current assets | 224.52 | 104.87 |
| Total current assets | 3,026.36 | 2,275.94 |
| Total assets | 6,340.83 | 5,839.86 |
| Equity and liabilities | ||
| Equity | ||
| Equity share capital | 1,103.16 | 1,098.13 |
| Other equity | 4,404.63 | 3,762.00 |
| Total equity | 5,507.79 | 4,860.13 |
| Liabilities | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| Borrowings | 176.26 | 79.73 |
| Lease liabilities | ||
| Deferred tax liabilities (net) | 3.81 | 34.50 |
| Total non-current liabilities | 180.07 | 118.48 |
| Current liabilities | ||
| Financial liabilities | ||
| Borrowings | 355.61 | 295.13 |
| Trade payables | ||
| Total outstanding dues of micro enterprises and small enterprises | 0.75 | 1.44 |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 27.08 | 225.28 |
| Lease liabilities | 34.49 | 30.88 |
| Other financial liabilities | 158.10 | 162.69 |
| Other current liabilities | 63.99 | 113.43 |
| Provisions | 12.95 | 31.40 |
| Total current liabilities | 652.97 | 861.25 |
| Total liabilities | 833.04 | 979.73 |
| Total equity and liabilities | 6,340.83 | 5,839.86 |
| Particulars | 31-Mar-26 (Audited) | 31-Mar-25 (Audited) |
|---|---|---|
| A. Cash flows from (used in) operating activities | ||
| Profit before tax | 963.10 | 957.89 |
| Adjustments for: | ||
| Depreciation and amortisation expenses | 208.21 | 183.03 |
| Employee share based payment expenses | 28.32 | 28.27 |
| (Profit)/Loss on sale of property, plant and equipment | (6.58) | 0.97 |
| (Profit)/Loss on sale of investment property | (37.80) | |
| Property, plant and equipments and other intangible assets written off | 1.65 | |
| Interest income | (48.51) | (72.96) |
| Dividend income | (5.10) | (4.59) |
| Rental income | (120.81) | (134.30) |
| Interest expense | 35.27 | 27.77 |
| Expected credit loss and others adjustments | 9.47 | 3.03 |
| Operating profit before working capital changes | 1,028.22 | 991.51 |
| Adjustments for: Changes in assets & liabilities | ||
| Adjustments for decrease (increase) in inventories | 7.13 | 90.36 |
| Adjustments for decrease (increase) in trade receivables and unbilled revenue | (255.41) | (594.70) |
| Adjustments for decrease (increase) in other current assets | (119.65) | 9.76 |
| Adjustments for decrease (increase) in other non-current assets | (9.95) | 2.80 |
| Adjustments for decrease (increase) in other financial current assets | (364.86) | (5.79) |
| Adjustments for decrease (increase) in other financial non-current assets | 0.13 | (0.14) |
| Adjustments for increase (decrease) in trade payables | (198.89) | 42.57 |
| Adjustments for increase (decrease) in other current liabilities | (49.44) | 73.31 |
| Adjustments for increase (decrease) in other financial current liabilities | (4.74) | 16.35 |
| Adjustments for increase (decrease) in provisions, current | (18.45) | 31.40 |
| Cash flow from (used in) operating activities | 14.09 | 657.43 |
| Direct taxes paid (net of refunds) | (259.81) | (254.15) |
| Net cash flow from (used in) operating activities (A) | (245.72) | 403.28 |
| Particulars | 31-Mar-26 (Audited) | 31-Mar-25 (Audited) |
| —————————————————————– | ——————— | ——————— |
| B. Cash flows from (used in) investing activities | ||
| Payment for purchase of property, plant and equipment and intangible assets | (441.08) | (194.26) |
| Payment for investment properties | (59.63) | (23.54) |
| Payment for intangible asset under development | (8.57) | |
| Loan to employees (net) | 4.38 | 0.87 |
| Term deposits with banks (net) | 554.71 | 5.10 |
| Interest income | 48.51 | 72.96 |
| Dividend income | 5.10 | 4.59 |
| Proceeds from sale of property, plant and equipment | 8.60 | 3.24 |
| Proceeds from sale of investment properties | 50.84 | |
| Payment for long term capital advance | (5.66) | (28.64) |
| Rental income | 120.81 | 134.30 |
| Income tax on capital gain | ||
| Net cash flow from (used in) investing activities (B) | (5.29) | 272.72 |
| Particulars | 31-Mar-26 (Audited) | 31-Mar-25 (Audited) |
| —————————————————————– | ——————— | ——————— |
| C. Cash flows from (used in) financing activities | ||
| Repayment of borrowings | (21.98) | (19.06) |
| Proceeds from term loan | 150.00 | 98.25 |
| Payment of lease liabilities | (30.89) | (28.51) |
| Dividend paid | (109.66) | (109.65) |
| Proceeds from issue of shares under employee stock option plan (ESOP) | 5.03 | |
| Interest paid | (36.27) | (27.77) |
| Net Cash flow from (used in) financing activities (C) | (43.78) | (86.74) |
| Particulars | 31-Mar-26 (Audited) | 31-Mar-25 (Audited) |
| —————————————————————– | ——————— | ——————— |
| Net cash flow/(outflow) during the year (A + B + C) | (294.79) | 589.26 |
| Cash and cash equivalents at the beginning of the year | 374.14 | 82.98 |
| Cash and cash equivalents at the end of the year | 357.36 | 374.14 |
| Particulars | 31-Mar-26 (₹ in Lakhs) | 31-Mar-25 (₹ in Lakhs) |
|---|---|---|
| In current accounts | 351.51 | 498.00 |
| In overdraft against fixed deposit account (Debit balance of overdraft against fixed deposit accounts) | (144.03) | |
| In fixed deposit accounts (with original maturity of less than 3 months) | 2.45 | 10.14 |
| Cash in hand | 300.05 | |
| Working capital loan from bank (which forms an integral part of cash management system) | 0.59 | 1.22 |
| Total: (307.24) lakhs (FY 2026), (279.25) lakhs (FY 2025) | (307.24) | (279.25) |
| Particulars | For the quarter ended | For the quarter ended | For the year ended | For the year ended |
|---|---|---|---|---|
| 31-Mar-26 (Audited) | 31-Dec-25 (Unaudited) | 31-Mar-25 (Audited) | 31-Mar-26 (Audited) | |
| Segment Revenue | ||||
| E – Governance | 683.65 | 1,266.95 | 1,109.90 | 4,569.08 |
| Retail & other services | 332.95 | 278.21 | 174.20 | 1,008.24 |
| Unallocated | – | – | – | – |
| Total | 1,016.60 | 1,545.16 | 1,284.10 | 5,577.32 |
| Less: Inter segment revenue | – | – | – | – |
| Total | 1,016.60 | 1,545.16 | 1,284.10 | 5,577.32 |
| Segment result before tax and interest | ||||
| E – Governance | 411.52 | 414.72 | 407.02 | 1,588.97 |
| Retail & other services |