Astec LifeSciences Limited — Quarter ended 31 March 2026 and year ended 31 March 2026
| Sr. No | Particulars | Quarter ended 31/Mar/26 (Refer Note 5) | Quarter ended 31/Dec/25 (Unaudited) | Quarter ended 31/Mar/25 (Refer Note 5) | Year ended 31/Mar/26 (Audited) | Year ended 31/Mar/25 (Audited) |
|---|---|---|---|---|---|---|
| I | Revenue from Operations | 15,862.27 | 12,472.03 | 11,952.70 | 44,814.56 | 38,130.35 |
| II | Other Income | 261.41 | 79.36 | 77.72 | 498.87 | 555.81 |
| III | Total Income (I+II) | 16,123.68 | 12,551.39 | 12,030.42 | 45,313.43 | 38,686.16 |
| IV | Expenses | |||||
| Cost of materials consumed | 7,127.45 | 8,165.02 | 8,545.20 | 27,045.00 | 24,885.99 | |
| Changes in inventories of finished goods and work-in-progress | 3,906.16 | 126.16 | (1,191.55) | 2,796.44 | 4,807.63 | |
| Employee benefits expense | 1,632.12 | 1,578.02 | 1,442.52 | 6,290.81 | 6,110.45 | |
| Finance costs | 793.33 | 717.67 | 1,040.23 | 3,456.76 | 3,670.70 | |
| Depreciation and amortisation expense | 1,178.82 | 1,123.77 | 1,159.13 | 4,499.34 | 4,377.40 | |
| Other expenses | 2,280.29 | 2,203.29 | 2,604.18 | 9,132.84 | 8,945.81 | |
| Total expenses (IV) | 16,918.17 | 13,913.93 | 13,599.71 | 53,221.19 | 52,797.98 | |
| V | Loss before exceptional items and tax (III – IV) | (794.49) | (1,362.54) | (1,569.29) | (7,907.76) | (14,111.82) |
| VI | Exceptional Items (Note 4) | – | 209.43 | – | 209.43 | – |
| VII | Loss before tax (V-VI) | (794.49) | (1,571.97) | (1,569.29) | (8,117.19) | (14,111.82) |
| VIII | Tax Expense: | |||||
| (1) Current tax | – | – | – | – | – | |
| (2) Deferred tax expense/(income) | (16.31) | – | 40.56 | (16.31) | (631.00) | |
| IX | Loss for the period/year (VII – VIII) | (778.18) | (1,571.97) | (1,609.85) | (8,100.88) | (13,480.82) |
| X | Other Comprehensive Income | |||||
| A (i) Items that will not be reclassified to profit or loss | 38.04 | 15.48 | (17.96) | 64.80 | 22.56 | |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | (16.31) | – | (5.68) | (16.31) | (5.68) | |
| B (i) Items that will be reclassified to profit or loss | – | – | – | – | – | |
| (ii) Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – | |
| XI | Total Comprehensive Loss for the period/year (IX + X) (Comprising loss and Other Comprehensive Income for the period/year) | (756.45) | (1,556.49) | (1,633.49) | (8,052.39) | (13,463.94) |
| XII | Paid-up Equity Share Capital (Face Value of Rs.10/- per share) | 2,228.22 | 2,228.17 | 1,961.14 | 2,228.22 | 1,961.14 |
| XIII | Other Equity excluding Revaluation Reserve | 36,758.42 | 21,446.25 | |||
| XIV | Earnings per equity share (Face Value of Rs.10/- per share) (for continuing & discontinuing operations) (non-annualised) : | |||||
| (1) Basic (in Rs.) | (3.49) | (7.06) | (8.21) | (37.83) | (68.74) | |
| (2) Diluted (in Rs.) | (3.49) | (7.05) | (8.21) | (37.83) | (68.74) |
| Sr. No | Particulars | Quarter ended 31/Mar/26 (Refer Note 5) | Quarter ended 31/Dec/25 (Unaudited) | Quarter ended 31/Mar/25 (Refer Note 5) | Year ended 31/Mar/26 (Audited) | Year ended 31/Mar/25 (Audited) |
|---|---|---|---|---|---|---|
| I | Revenue from Operations | 15,862.26 | 12,472.03 | 11,952.70 | 44,814.56 | 38,130.35 |
| II | Other Income | 263.36 | 81.52 | 79.12 | 507.09 | 562.87 |
| III | Total Income (I+II) | 16,125.62 | 12,553.55 | 12,031.82 | 45,321.65 | 38,693.22 |
| IV | Expenses | |||||
| Cost of materials consumed | 7,127.45 | 8,165.02 | 8,545.20 | 27,045.01 | 24,885.98 | |
| Changes in inventories of finished goods and work-in-progress | 3,906.17 | 126.16 | (1,191.55) | 2,796.44 | 4,807.63 | |
| Employee benefits expense | 1,632.12 | 1,578.02 | 1,442.52 | 6,290.81 | 6,110.45 | |
| Finance costs | 792.22 | 716.55 | 1,039.98 | 3,452.89 | 3,669.67 | |
| Depreciation and amortisation expense | 1,176.97 | 1,121.92 | 1,157.65 | 4,492.18 | 4,371.45 | |
| Other expenses | 2,280.70 | 2,203.96 | 2,604.12 | 9,134.90 | 8,946.96 | |
| Total expenses (IV) | 16,915.63 | 13,911.63 | 13,597.92 | 53,212.23 | 52,792.14 | |
| V | Loss before exceptional items and tax (III – IV) | (790.01) | (1,358.08) | (1,566.10) | (7,890.58) | (14,098.92) |
| VI | Exceptional Items (Note 4) | – | 209.43 | – | 209.43 | – |
| VII | Loss before tax (V-VI) | (790.01) | (1,567.51) | (1,566.10) | (8,100.01) | (14,098.92) |
| VIII | Tax Expense: | |||||
| (1) Current tax | 0.99 | 1.01 | 1.40 | 4.00 | 3.91 | |
| (2) Deferred tax expense/(income) | (16.30) | 0.01 | 40.40 | (16.39) | (631.66) | |
| IX | Loss for the period/year (VII-VIII) | (774.70) | (1,568.53) | (1,607.90) | (8,087.62) | (13,471.17) |
| X | Other Comprehensive Income | |||||
| A (i) Items that will not be reclassified to profit or loss | 38.04 | 15.48 | (17.96) | 64.80 | 22.56 | |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | (16.31) | – | (5.68) | (16.31) | (5.68) | |
| B (i) Items that will be reclassified to profit or loss | (0.70) | (1.68) | (0.40) | (2.32) | 0.50 | |
| (ii) Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – | |
| XI | Total Comprehensive Loss for the period/year (IX + X) (Comprising Loss) and Other Comprehensive Income for the period/year | (753.67) | (1,554.73) | (1,631.94) | (8,041.45) | (13,453.79) |
| XII | Net Profit/(loss) attributable to: | |||||
| – Owners | (775.73) | (1,569.54) | (1,608.76) | (8,091.75) | (13,475.24) | |
| – Non controlling interests | 1.03 | 1.01 | 0.86 | 4.13 | 4.07 | |
| Total Comprehensive loss attributable to: | ||||||
| – Owners | (754.70) | (1,555.74) | (1,632.80) | (8,045.58) | (13,457.86) | |
| – Non controlling interests | 1.03 | 1.01 | 0.86 | 4.13 | 4.07 | |
| XIII | Paid-up Equity Share Capital (Face Value of Rs.10/- per share) | 2,228.22 | 2,228.17 | 1,961.14 | 2,228.22 | 1,961.14 |
| XIV | Other Equity excluding Revaluation Reserve | 36,832.36 | 21,513.38 | |||
| XV | Earnings per equity share (Face Value of Rs.10/- per share) (non-annualised): | |||||
| (1) Basic (in Rs.) | (3.48) | (7.04) | (8.20) | (37.79) | (68.71) | |
| (2) Diluted (in Rs.) | (3.48) | (7.04) | (8.20) | (37.79) | (68.71) |
| Sr. No | Particulars | Quarter ended 31/Mar/26 (Refer Note 5) | Quarter ended 31/Dec/25 (Unaudited) | Quarter ended 31/Mar/25 (Refer Note 5) | Year ended 31/Mar/26 (Audited) | Year ended 31/Mar/25 (Audited) |
|---|---|---|---|---|---|---|
| I | Current Ratio (refer note 1) | 0.88 | 1.02 | 0.93 | 0.88 | 0.93 |
| II | Net Worth (in Rs. Lakh) | 38,986.64 | 39,768.20 | 23,407.39 | 38,986.64 | 23,407.39 |
| III | Outstanding redeemable preference shares (quantity and value) | – | – | – | – | – |
| IV | Net profit/(loss) after tax (in Rs. Lakh) | (778.18) | (1,571.97) | (1,609.85) | (8,100.88) | (13,480.82) |
| V | Basic Earnings per share | (3.49) | (7.06) | (8.21) | (37.83) | (68.74) |
| VI | Diluted Earnings per share | (3.49) | (7.05) | (8.21) | (37.83) | (68.74) |
| VII | Capital Redemption Reserve (in Rs. Lakh) | 0.30 | 0.30 | 0.30 | 0.30 | 0.30 |
| VIII | Debt Equity ratio (refer note 1) | 1.15 | 1.08 | 2.37 | 1.15 | 2.37 |
| IX | Debt Service Coverage Ratio (DSCR) (refer note 1) | 0.66 | 0.36 | 0.52 | (0.01) | (1.15) |
| X | Interest Service Coverage Ratio (ISCR) (refer note 1) | 1.50 | 0.38 | 0.54 | (0.04) | (1.48) |
| XI | Long term debt to working capital (refer note 1) | 4.49 | 3.65 | * | 4.49 | * |
| XII | Bad debts to Account receivable ratio (refer note 1) | – | – | – | – | – |
| XIII | Current liability ratio (refer note 1) | 0.74 | 0.71 | 0.55 | 0.74 | 0.55 |
| XIV | Total debts to total assets (refer note 1) | 0.48 | 0.46 | 0.63 | 0.48 | 0.63 |
| XV | Debtors turnover (refer note 1) | 2.87 | 3.03 | 3.50 | 2.25 | 2.35 |
| XVI | Inventory turnover (refer note 1) | 4.02 | 2.83 | 3.06 | 3.01 | 2.14 |
| XVII | Operating margin (%) | 5.78% | 1.52% | 4.62% | -1.47% | -17.36% |
| XVIII | Net profit/(loss) |