AVI POLYMERS LIMITED — Quarter ended March 31, 2026 (Audited) and year ended March 31, 2026 (Audited)
Standalone statement of audited financial results for the quarter and year ended 31st March, 2026 (Rs. in lakhs, except per share data)
| Sr No | Particulars | Quarter ended March 31, 2026 (Audited) | Quarter ended December 31, 2025 (Un-Audited) | Quarter ended March 31, 2025 (Audited) | Year to date figures for the March 31, 2026 (Audited) | Year to date figures for the March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue From Operations | |||||
| (a) Revenue from Operations | 15028.41 | 13232.06 | 0.00 | 31210.88 | 6.43 | |
| (b) Other Income | 20.05 | 9.25 | 104.07 | 47.79 | 131.82 | |
| Total Income (Net) | 15048.46 | 13241.31 | 104.07 | 31258.67 | 138.25 | |
| 2 | Expenses | |||||
| a. Cost of Materials Consumed | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| b. Purchases of Stock-in-trade | 14232.81 | 13401.85 | 29.83 | 30289.69 | 35.83 | |
| c. Changes in inventories of Stock-in-Trade | (618.71) | (1345.49) | (29.83) | (1964.20) | (29.83) | |
| d. Employee benefits expenses | 28.25 | 7.00 | 2.34 | 39.00 | 13.72 | |
| e. Finance Cost | 0.00 | 0.00 | 0.00 | 0.00 | 0.36 | |
| f. Depreciation and Amortization Expenses | 0.21 | 0.20 | 0.17 | 0.75 | 0.68 | |
| g. Other Expenses | 27.68 | 90.72 | 2.24 | 120.56 | 8.34 | |
| Total Expenses | 13670.24 | 12154.28 | 4.75 | 28485.80 | 29.10 | |
| 3 | Profit/(Loss) before Exceptional and Extraordinary items and tax (1-2) | 1378.22 | 1087.03 | 99.32 | 2772.88 | 109.15 |
| 4 | Exceptional Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 5 | Profit/(Loss) before Extraordinary items and tax (3-4) | 1378.22 | 1087.03 | 99.32 | 2772.88 | 109.15 |
| 6 | Extraordinary Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 7 | Profit Before Tax (5-6) | 1378.22 | 1087.03 | 99.32 | 2772.88 | 109.15 |
| 8 | Tax Expenses | |||||
| (a) Current Tax | 375.29 | 362.55 | 22.75 | 737.83 | 22.75 | |
| (b) Deferred Tax | 1.08 | 1.06 | 2.25 | 2.14 | 4.72 | |
| (c) Tax of Earlier Years | (22.50) | 22.50 | 0.00 | 0.00 | 0.00 | |
| Total Tax Expenses | 353.86 | 386.11 | 25.00 | 739.97 | 27.47 | |
| 9 | Net Profit/(Loss) for the period from continuing Operations (7-8) | 1024.35 | 700.92 | 74.32 | 2032.91 | 81.68 |
| 10 | Profit (Loss) from Discontinuing operations before Tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 11 | Tax Expenses of Discontinuing Operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 12 | Net Profit/(Loss) from Discontinuing operations after Tax (10-11) | 1024.35 | 700.92 | 74.32 | 2032.91 | 81.68 |
| 13 | Share of Profit (Loss) of associates and Joint Ventures accounted for using equity method | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 14 | Net Profit (Loss) for the period (12+13) | 1024.35 | 700.92 | 74.32 | 2032.91 | 81.68 |
| 15 | Other comprehensive income, net of income tax | |||||
| a) i) Amount of item that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| ii) Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| b) i) item that will be reclassifed to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| ii) 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, net of income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| 16 | Total Comprehensive income for the period | 1024.35 | 700.92 | 74.32 | 2032.91 | 81.68 |
| 17 | Details of equity share capital | |||||
| Paid-up Equity Share Capital | 9408.61 | 409.07 | 409.07 | 9408.61 | 409.07 | |
| Face Value of Equity Share Capital | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 |
Standalone audited statement of assets & liabilities as at 31st March, 2026 (Rs. in lakhs)
| Particulars | Audited AS AT 31.03.2026 | Audited AS AT 31.03.2025 |
|---|---|---|
| 1 Assets | ||
| A Non-Current Assets | ||
| (a) Property, Plant and Equipment | 8.37 | 8.33 |
| (b) Capital work-in-progress | – | – |
| (c) Investment Property | – | – |
| (d) Goodwill | – | – |
| (e) Other Intangible assets | – | – |
| (f) Intangible assets under development | – | – |
| (g) Biological Assets other than bearer plants | – | – |
| (h) Financial Assets | ||
| (i) Investments | 430.85 | – |
| (ii) Trade receivables | – | – |
| (iii) Loans | 618.32 | – |
| (iv) Others (to be specified) | – | – |
| (i) Deferred tax assets (net) | 11.03 | 13.17 |
| (j) Other non-current assets | – | – |
| Total (A) | 1068.58 | 21.50 |
| B Current assets | ||
| (a) Inventories | 2106.17 | 141.97 |
| (b) Financial Assets | ||
| (i) Investments | – | – |
| (ii) Trade receivables | 12708.87 | – |
| (iii) Cash and cash equivalents | 1660.35 | 1.28 |
| (iv) Bank balances other than (iii) above | – | – |
| (v) Loans | – | 415.16 |
| (vi) Others (to be specified) | – | – |
| (c) Current Tax Assets (Net) | – | 10.60 |
| (d) Other current assets | 7.30 | 0.36 |
| Total (B) | 16482.68 | 569.37 |
| Total Assets (A+B) | 17551.26 | 590.87 |
| 2 EQUITY AND LIABILITIES | ||
| A EQUITY | ||
| (a) Equity Share capital | 9408.61 | 409.07 |
| (b) Instruments entirely equity in nature | – | – |
| (c) Other Equity | 2190.46 | 157.56 |
| Total (A) | 11599.07 | 566.63 |
| B LIABILITIES | ||
| B1 Non-current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 15.00 | – |
| (ii) Trade payables | – | – |
| (iii) Other financial liabilities | – | – |
| (b) Provisions | – | – |
| (c) Deferred tax liabilities (Net) | – | – |
| (d) Other non-current liabilities | – | – |
| Total (B1) | 15.00 | – |
| B2 Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | – | – |
| (ii) Trade payables | – | – |
| (a) total outstanding dues of micro enterprises and small enterprises | – | – |
| (b) total outstanding dues of creditors other than micro enterprises and small enterprises | 5175.10 | 0.98 |
| (iii) Other financial liabilities | – | – |
| (b) Other current liabilities | 24.00 | 0.51 |
| (c) Provisions | 738.08 | 22.75 |
| (d) Current Tax Liabilities (Net) | – | – |
| Total (B2) | 5937.19 | 24.24 |
| Total Equity and Liabilities (A+B1+B2) | 17551.26 | 590.87 |
Standalone audited cash flow statement for the year ended March 31, 2026 (Rs. in lakhs)
| Particulars | Year Ended 31st March, 2026 Rs. | Year Ended 31st March, 2025 Rs. |
|---|---|---|
| (A) CASH FLOW FROM OPERATING ACTIVITIES | ||
| 1. Net Profit Before Tax | 2772.88 | 109.15 |
| 2. Adjustments for : | ||
| a) Depreciation | 0.75 | 0.68 |
| b) Interest Income | 47.79 | 0.00 |
| c) Interest Exps | – | – |
| Operating Profit before Working Capital change (1+2) | 2821.42 | 109.83 |
| 3. Adjustments for Working Capital Changes: | ||
| Decrease/(Increase) in Receivables | (12708.87) | 100.43 |
| Decrease/(Increase) in Inventories | (1964.20) | (29.83) |
| Decrease/(Increase) in Short Term Loans & Advances | 415.16 | (298.35) |
| Decrease/(Increase) in Other Current Tax | 10.60 | (7.33) |
| Decrease/(Increase) in Other Current Assets | (6.94) | 5.15 |
| Increase/(Decrease) in Provisions | 715.33 | 0.00 |
| Increase/(Decrease) in Payables | 5174.12 | (1.01) |
| Increase/(Decrease) in Other Current Liabilities | 23.49 | 0.51 |
| Increase/(Decrease) in Non Current Liabilities | – | (29.33) |
| Cash Generated From Operations | (5519.89) | 80.51 |
| Income Tax | (737.83) | 0.00 |
| NET CASH FROM OPERATING ACTIVITIES (A) | (6257.72) | 80.51 |
| (B) CASH FLOW FROM INVESTING ACTIVITIES | ||
| a) Fixed Assets Purchase /Sale | (0.79) | 0.00 |
| b) Increase/(Decrease) in Other Non Current Assets | – | 0.00 |
| c) Non current Investment | (430.85) | 0.00 |
| NET CASH FROM INVESTING ACTIVITIES (B) | (431.64) | – |
| (C) CASH FLOW FROM FINANCING ACTIVITIES | ||
| a) Receipt/(Repayment) of Short term Borrowings | 15.00 | (81.16) |
| b) Interest Exps | – | 0.00 |
| c) Interest Income | (47.79) | 0.00 |
| d) Increase/(Decrease) on Long Term Loans and Advances | (618.32) | 0.00 |
| e) Share Application Money Receipt on issue of Capital | 8999.54 | 0.00 |
| NET CASH FROM FINANCING ACTIVITIES (C) | 8348.43 | (81.16) |
| (D) Net Increase/(Decrease) in Cash and Cash Equivalents Total (A+B+C) | 1659.07 | (0.65) |
| (E) Cash and Cash Equivalents — Opening Balance | 1.28 | 1.93 |
| (F) Cash and Cash Equivalents — Closing Balance | 1660.35 | 1.28 |
Components of cash & cash equivalents (Rs. in lakhs)
| Particulars | Year Ended on 31st March, 2026 | Year Ended on 31st March, 2025 |
|---|---|---|
| Note: | ||
| A) Components of Cash & Cash Equivalents | ||
| – Cash on Hand | 8.53 | 0.28 |
| – Balance with Banks | ||
| — In Current Accounts/Cash Credit Accounts | 1651.82 | 1.00 |
| Cash & Cash Equivalents | 1660.35 | 1.28 |
Consolidated audited statement of financial results for the quarter and year ended 31st March, 2026 (Rs. in lakhs, except per share data)
| Sr No | Particulars | Quarter ended March 31, 2026 (Audited) | Quarter ended December 31, 2025 (Un-Audited) | Quarter ended March 31, 2025 (Audited) | Year to date figures for the March 31, 2026 (Audited) | Year to date figures for the March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue From Operations | |||||
| (a) Revenue from Operations | 15028.41 | 13232.06 | 0.00 | 31210.88 | 6.43 | |
| (b) Other Income | 20.05 | 9.25 | 104.07 | 47.79 | 131.82 | |
| Total Income (Net) | 15048.46 | 13241.31 | 104.07 | 31258.67 | 138.25 | |
| 2 | Expenses | |||||
| a. Cost of Materials Consumed | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| b. Purchases of Stock-in-trade | 14232.81 | 13401.85 | 29.83 | 30289.69 | 35.83 | |
| c. Changes in inventories of Stock-in-Trade | (618.71) | (1345.49) | (29.83) | (1964.20) | (29.83) | |
| d. Employee benefits expenses | 28.25 | 7.00 | 2.34 | 39.00 | 13.72 | |
| e. Finance Cost | 0.00 | 0.00 | 0.00 | 0.00 | 0.36 | |
| f. Depreciation and Amortization Expenses | 0.21 | 0.20 | 0.17 | 0.75 | 0.68 | |
| g. Other Expenses | 27.68 | 90.72 | 2.24 | 120.56 | 8.34 | |
| Total Expenses | 13670.24 | 12154.28 | 4.75 | 284 |