Bondada Engineering Limited — 4th Quarter FY 2025-26 and year ended 31 March 2026
| Particulars | 31-Mar-26 | 31-Mar-25 | 01-Apr-24 |
|---|---|---|---|
| I ASSETS | |||
| Non-Current Assets | |||
| (a) Property, Plant and Equipment | 12,127.29 | 9,958.52 | 3,979.51 |
| (b) Capital Work-in-Progress | 1,407.06 | 126.03 | 221.19 |
| (c) Investment Property | – | – | – |
| (d) Goodwill on Consolidation | 1,554.35 | 1,554.35 | 30.06 |
| (e) Other Intangible Assets | 57.47 | 3.47 | 29.92 |
| (f) Intangible Asset under Development | 191.75 | 146.53 | 12.81 |
| (g) Right of Use Assets | 1,616.37 | 1,012.94 | 732.46 |
| (h) Financial Assets | |||
| (i) Investments | 657.04 | 675.00 | 150.00 |
| (ii) Loans | – | – | – |
| (iii) Other Bank Balances | 8,145.84 | 5,363.78 | 893.80 |
| (iv) Other Financial Assets | 1,608.98 | 1,148.57 | 414.10 |
| (i) Deferred tax Assets (Net) | 244.64 | 209.13 | 96.74 |
| (j) Other Non-Current Assets | 202.39 | 237.31 | 697.03 |
| Total Non – Current Assets | 27,813.18 | 20,435.63 | 7,257.63 |
| Current Assets | |||
| (a) Inventories | 53,634.05 | 20,102.12 | 13,753.97 |
| (b) Financial Assets | |||
| (i) Investments | 284.92 | 331.40 | 24.76 |
| (ii) Trade Receivables | 79,191.21 | 53,525.40 | 21,336.89 |
| (iii) Cash and Cash Equivalents | 16,675.70 | 1,490.01 | 1,428.48 |
| (iv) Other Bank Balances | 9,477.42 | 2,579.49 | 2,703.60 |
| (v) Other Financial Assets | 791.97 | 329.76 | 170.66 |
| (c) Current Tax Asset (Net) | 97.70 | 133.19 | – |
| (d) Other Current Assets | 16,195.75 | 20,979.66 | 5,119.05 |
| Total Current Assets | 1,76,348.72 | 99,471.03 | 44,537.40 |
| Total Assets | 2,04,161.90 | 1,19,906.66 | 51,795.03 |
| II EQUITY AND LIABILITIES | |||
|---|---|---|---|
| Equity | |||
| (a) Equity Share Capital | 2,231.87 | 2,196.53 | 2,160.21 |
| (b) Other Equity | 67,171.69 | 42,395.97 | 13,948.94 |
| (c) Non-Controlling Interests | 3,848.80 | 3,021.51 | 559.07 |
| Total Equity | 73,252.36 | 47,614.01 | 16,668.22 |
| LIABILITIES | |||
| Non-Current Liabilities | |||
| (a) Financial Liabilities | |||
| (i) Borrowings | 1,568.54 | 1,493.96 | 1,498.50 |
| (ii) Lease Liability | 1,317.25 | 875.26 | 553.96 |
| (iii) Other Financial Liabilities | – | – | – |
| (b) Provisions | 236.09 | 198.23 | 87.41 |
| (c) Deferred tax liabilities (Net) | 57.86 | 23.18 | 2.45 |
| (d) Other Non-Current Liabilities | 24.33 | 0.00 | 0.35 |
| Total Non – Current Liabilities | 3,204.07 | 2,590.63 | 2,142.67 |
| Current Liabilities | |||
| (a) Financial Liabilities | |||
| (i) Borrowings | 25,946.71 | 16,656.20 | 5,750.55 |
| (ii) Lease Liability | 408.96 | 201.40 | 210.65 |
| (iii) Trade Payables | |||
| – MSME | 534.47 | 1,012.47 | 236.47 |
| – Other than MSME | 38,481.74 | 22,168.62 | 15,446.35 |
| (iv) Other Financial Liabilities | 10,235.81 | 11,561.56 | 3,426.71 |
| (b) Other Current Liabilities | 50,170.25 | 17,137.35 | 7,361.11 |
| (c) Provisions | 530.17 | 266.51 | 93.55 |
| (d) Current Tax Liabilities (Net) | 1,397.36 | 697.92 | 458.76 |
| Total Current Liabilities | 1,27,705.47 | 69,702.02 | 32,984.16 |
| Total Liabilities | 1,30,909.54 | 72,292.65 | 35,126.83 |
| Total Equity and Liabilities | 2,04,161.90 | 1,19,906.66 | 51,795.03 |
| Particulars | March 31, 2026 [Reviewed] |
December 31, 2025 [Reviewed] |
March 31, 2025 [Reviewed] |
March 31, 2026 [Audited] |
March 31, 2025 [Audited] |
|---|---|---|---|---|---|
| INCOME | |||||
| I Revenue From Operations | 91,385.31 | 71,227.97 | 71,430.57 | 2,84,280.50 | 1,57,095.68 |
| II Other Income | 235.14 | 461.93 | 337.66 | 829.40 | 917.98 |
| III TOTAL INCOME (I+II) | 91,620.45 | 71,689.90 | 71,768.24 | 2,85,109.90 | 1,58,013.67 |
| IV EXPENSES | |||||
| Manufacturing and operating expenses | |||||
| – Cost of material consumed | 60,724.58 | 30,916.20 | 50,175.19 | 1,77,064.13 | 83,326.34 |
| – Changes in Inventories of Finished Goods, Work-in-Progress | (19,179.13) | 876.99 | (2,870.30) | (30,822.17) | (5,221.31) |
| – Operating Expenses | 37,806.50 | 28,417.51 | 13,709.36 | 96,029.29 | 55,088.58 |
| Employee Benefits Expenses | 581.02 | 1,474.33 | 778.10 | 4,573.19 | 3,415.51 |
| Finance Costs | 930.12 | 1,391.90 | 831.74 | 4,073.31 | 2,101.52 |
| Depreciation and amortization expense | 252.06 | 240.24 | 231.86 | 950.98 | 656.38 |
| Other Expenses | 1,831.85 | 1,045.27 | 1,470.48 | 4,774.91 | 3,412.13 |
| Total Expenses | 82,947.00 | 64,362.44 | 64,326.45 | 2,56,643.64 | 1,42,779.15 |
| V Profit/(loss) before exceptional items and tax (III-IV) | 8,673.45 | 7,327.46 | 7,441.79 | 28,466.26 | 15,234.52 |
| VI Exceptional Items before tax | – | – | – | – | – |
| VII Exceptional items (net of tax) | – | – | – | – | – |
| VIII Profit before tax(V-VII) | 8,673.45 | 7,327.46 | 7,441.79 | 28,466.26 | 15,234.52 |
| Tax Expenses | |||||
| – Current Tax | 2,399.07 | 1,761.29 | 1,997.29 | 7,235.00 | 3,998.56 |
| – Tax for Earlier Years | 103.93 | – | 0.92 | 103.93 | 0.92 |
| – Deferred Tax | (117.87) | 149.90 | (107.63) | 19.42 | (82.09) |
| IX Total Tax Expenses | 2,385.14 | 1,911.19 | 1,890.58 | 7,358.35 | 3,917.39 |
| X Profit (Loss) for the period from continuing operations (VIII-IX+VII) | 6,288.31 | 5,416.26 | 5,551.21 | 21,107.91 | 11,317.13 |
| XI Profit/(loss) from discontinued operations | – | – | – | – | – |
| XII Tax expenses of discontinued operations | – | – | – | – | – |
| XIII Profit/(loss) from Discontinued operations (after tax) (X-XI-XII) | – | – | – | – | – |
| XIV Profit after tax for the period (X+XIII) | 6,288.31 | 5,416.26 | 5,551.21 | 21,107.91 | 11,317.13 |
| XV Other Comprehensive Income (OCI) | |||||
| (A) Items that will not be reclassified to Profit or Loss | |||||
| – Remeasurements loss on defined benefit plans | (48.50) | (14.52) | (12.73) | (88.60) | (37.99) |
| – Income tax effect on above | 9.11 | 3.66 | 3.20 | 19.20 | 9.56 |
| Total Other Comprehensive Income / (Loss) | (39.40) | (10.87) | (9.52) | (69.40) | (28.43) |
| XVI Total Comprehensive Income (VII+VIII) | 6,248.91 | 5,405.39 | 5,541.69 | 21,038.51 | 11,288.71 |
| Net Profit attributable to: | |||||
| – Equity shareholders of the Parent | 5,917.46 | 5,307.91 | 5,312.29 | 20,347.62 | 10,968.26 |
| – Non-Controlling interests | 370.86 | 108.36 | 238.93 | 760.29 | 348.87 |
| Other Comprehensive Income attributable to: | |||||
| – Owners of the Company | (38.02) | (10.49) | (9.19) | (67.05) | (27.13) |
| – Non-Controlling interests | (1.38) | (0.38) | (0.33) | (2.34) | (1.29) |
| Total Comprehensive Income attributable to: | |||||
| – Equity shareholders of the Parent | 5,879.44 | 5,297.43 | 5,303.10 | 20,280.57 | 10,941.12 |
| – Non-Controlling interests | 369.48 | 107.98 | 238.60 | 757.95 | 347.58 |
| XVII Earnings per Equity Share (Rs.): (Equity Shares of par value of Rs.2/- each) | |||||
| – Basic | 5.30 | 4.76 | 4.86 | 18.28 | 10.13 |
| – Diluted | 5.30 | 4.75 | 4.85 | 18.25 | 10.06 |
| Particulars | Year ended 31st Mar 2026 | Year ended 31st Mar 2025 |
|---|---|---|
| (A) Cash flow from Operating Activities: | ||
| Profit before Tax | 28,466.26 | 15,234.51 |
| Adjustments for: | ||
| Depreciation and Amortisation Expense | 950.98 | 656.38 |
| Finance Costs | 4,073.31 | 2,101.52 |
| Interest Income | (709.32) | (466.88) |
| Provision no longer required written back | (49.85) | (61.08) |
| Fair value loss / (gain) on investments at FVTPL | 121.49 | 188.97 |
| Creditors no longer required written back | – | (12.15) |
| Dividend income | (0.69) | (0.67) |
| Employee Stock Option Expenses | 111.07 | 603.60 |
| Sweat equity compensation expense | 140.52 | 35.98 |
| Amortisation of prepaid security deposits | 53.40 | 25.29 |
| Debit Balances Written off | 9.76 | 64.28 |
| Provision for Doubtful debts | – | 13.23 |
| Baddebt written off | 6.12 | 54.36 |
| Realised gain on sale of Investments | – | (215.21) |
| Unrealised Foreign exchange loss (net) | 0.07 | 1.68 |
| Provision for Expected Credit Loss | 79.98 | 108.61 |
| Operating Profit before Working Capital Changes | 33,253.10 | 18,332.43 |
| Changes in Working Capital | ||
| Adjustments for (Increase) / Decrease in Operating Assets: | ||
| Inventories | (33,531.93) | (6,348.15) |
| Trade Receivables | (25,751.98) | (32,079.90) |
| Other Financial Assets | (7,820.55) | (769.45) |
| Other Assets | 4,791.16 | (15,400.89) |
| Adjustments for Increase / (Decrease) in Operating Liabilities: | ||
| Trade Payables | 15,835.12 | 7,498.27 |
| Other Financial Liabilities | (1,325.75) | 8,134.85 |
| Other Provisions | 351.38 | 283.77 |
| Other Liabilities | 28,992.17 | 10,015.39 |
| Cash generated from operations | 14,792.72 | (10,333.68) |
| Taxes Paid – Net of Refund | (2,336.14) | (3,759.41) |
| Net Cash Flow Used in Operating Activities (A) | 12,456.58 | (14,093.09) |
| (B) Cash flow from / (Used in) Investing Activities: | ||
| Purchase of Fixed Assets | (2,762.95) | (4,343.70) |
| Proceeds from Sale of fixed assets | – | 1,534.68 |
| Sale Proceeds from Investments | – | 754.65 |
| Movement in IAUD | (45.22) | (128.37) |
| Movement in CWIP | (1,281.03) | – |
| Purchase of Other Intangible Assets | (54.00) | – |
| Investment in Quoted Securities | (57.05) | (525.00) |
| Investment in unquoted Securities | – | (545.13) |
| Investment in Subsidiary | – | (3,215.00) |
| Dividend Income | 0.69 | 0.67 |
| Interest Received | 709.32 | 466.88 |
| Margin Money held with banks | (2,782.22) | (4,469.98) |
| Net Cash Flow From / (Used in) Investing Activities (B) | (6,272.46) | (10,470.31) |
| (C) Cash Flow from / (Used in) Financing Activities: |