Eco Recycling Limited — Reporting period: Quarter ended 31 March 2026 and Year ended 31 March 2026
Standalone Balance Sheet as at March 31, 2026 (Rs. in Lacs)
| Particulars | 31.03.2026 Audited | 31.03.2025 Audited |
|---|---|---|
| ASSETS | ||
| A. NON-CURRENT ASSETS | ||
| (a) Property, Plant and Equipment | 5,353 | 5,369 |
| (b) Right Of Use Assets | 330 | 496 |
| (c) Intangible Assets | 14 | 18 |
| (d) Financial Assets | ||
| – (i) Investments | 535 | 903 |
| – (ii) Loans | 113 | 165 |
| – (iii) Other Non-Current Financial Assets | 62 | 55 |
| (e) Other Non-Current Asset | 421 | 255 |
| TOTAL NON-CURRENT ASSETS | 6,828 | 7,261 |
| B. CURRENT ASSETS | ||
| (a) Inventories | 1,546 | 1,185 |
| (b) Financial Assets | ||
| – (i) Investments | 508 | 97 |
| – (i) Trade Receivables | 1,565 | 762 |
| – (ii) Cash and Cash Equivalents | 1,314 | 223 |
| – (iii) Bank balances other than (ii) above | – | – |
| – (iv) Other Current Financial Assets | – | – |
| (c) Other Current Assets | 1,523 | 1,245 |
| TOTAL CURRENT ASSETS | 6,456 | 3,512 |
| TOTAL ASSETS | 13,284 | 10,773 |
| EQUITY AND LIABILITIES | ||
|---|---|---|
| A. EQUITY | ||
| (a) Equity Share Capital | 1,930 | 1,930 |
| (b) Other Equity | 9,233 | 6,898 |
| TOTAL EQUITY | 11,162 | 8,828 |
| B. LIABILITIES | ||
| NON-CURRENT LIABILITIES | ||
| (a) Financial Liabilities | ||
| – (i) Borrowings | 115 | 115 |
| – (ii) Lease Liabilities | 317 | 364 |
| (b) Deferred Tax liabilities (Net) | 94 | 61 |
| (c) Provisions | 23 | 24 |
| (d) Other Non-Current Liabilities | – | – |
| TOTAL NON-CURRENT LIABILITIES | 549 | 565 |
| CURRENT LIABILITIES | ||
| (a) Financial Liabilities | ||
| – (i) Lease Liabilities | 40 | 86 |
| – (ii) Trade Payables | 583 | 126 |
| – (iii) Other Current Financial Liabilities | 19 | 15 |
| (b) Other Current Liabilities | 126 | 55 |
| (c) Provisions | 805 | 1,100 |
| TOTAL CURRENT LIABILITIES | 1,573 | 1,381 |
| TOTAL EQUITY AND LIABILITIES | 13,284 | 10,773 |
Standalone Statement of Audited Financial Results for the Quarter & Year ended March 31, 2026 (Rs. in Lacs, Except EPS)
| 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 | |||||
| Revenue from Operations | 1,861 | 591 | 977 | 4,818 | 4,396 |
| Other Income | 128 | 54 | 107 | 490 | 260 |
| Total Income | 1,989 | 645 | 1,084 | 5,308 | 4,656 |
| II Expenses | |||||
| Materials Consumed | 241 | 186 | 281 | 998 | 694 |
| Purchases | 212 | 207 | 334 | 636 | 526 |
| Change in Inventory | (162) | (319) | (499) | (361) | (557) |
| Employee Benefits | 92 | 78 | 108 | 337 | 382 |
| Finance Cost | 17 | 14 | 15 | 61 | 64 |
| Depreciation and Amortisation Expenses | 68 | 29 | 26 | 157 | 100 |
| Other Expenses | 181 | 92 | 55 | 331 | 255 |
| Total Expenses | 649 | 287 | 320 | 2,159 | 1,465 |
| III Profit / (Loss) Before Exceptional Items | 1,340 | 358 | 764 | 3,149 | 3,191 |
| IV Exceptional Items | – | – | – | – | – |
| V Profit/ (Loss) Before Tax | 1,340 | 358 | 764 | 3,149 | 3,191 |
| VI Tax Expense | |||||
| Current Tax | 350 | 200 | 300 | 750 | 700 |
| Deferred Tax | 57 | 3 | 31 | 22 | 36 |
| Previous Year Tax | – | – | 122 | – | 122 |
| VII Profit/(Loss) for the Year | 933 | 155 | 311 | 2,377 | 2,333 |
| VIII Other Comprehensive Income | |||||
| (A) Items that will be reclassified to P & L A/c | |||||
| i) Provision for Gratuity | 8 | – | 5 | 8 | 5 |
| ii) Change in Fair Value | – | (27) | (19) | – | (77) |
| (B) Income Tax relating to items in (VIII A) | (10) | (4) | 24 | (10) | 29 |
| Total Other Comprehensive Income | (3) | (31) | 10 | (3) | (43) |
| IX Total Comprehensive Income for the Period | 931 | 124 | 321 | 2,375 | 2,290 |
| X Earnings Per Share (FV Rs 10 per Share) | |||||
| Basic & Diluted | 4.84 | 0.81 | 1.60 | 12.32 | 12.09 |
Standalone Cash Flow Statement for the year ended 31st March 2026 (Rs. In Lacs)
| Particulars | Year Ended March 31, 2026 | Year Ended March 31, 2025 |
|---|---|---|
| Cash flow from Operating Activities | ||
| Net Profit Before Tax | 3,149 | 3,191 |
| Adjustments for Non cash and other items: | ||
| (Gain)/Loss on Sale of Investments | 28 | (126) |
| Sundry Balance Written Back | (5) | (11) |
| Interest and Dividend Income | (30) | (11) |
| Other non-operating income | (1) | 2 |
| Depreciation and Amortization | 157 | 101 |
| Finance Cost | – | 64 |
| Sale Of Asset | (5) | – |
| Interest on Security Deposit | (2) | – |
| Interest on Lease Liability | 61 | – |
| Loss On Lease Modification | 97 | – |
| Impact of Security Deposit | 1 | – |
| Amortization Prepaid Lease Rent | 3 | – |
| Expected Credit Loss Expenses | 3 | – |
| Operating Profit before working capital changes | 3,456 | 3,210 |
| Adjustments for: | ||
| (Increase) / Decrease in Inventories | (361) | (557) |
| (Increase) / Decrease in Trade Receivables | (806) | (318) |
| (Increase) / Decrease in Loans and other Financial Assets | (7) | (4) |
| (Increase) / Decrease in Other Current Asset and Other Non-Current Asset | (689) | 29 |
| Increase / (Decrease) in other Trade Payables | 457 | 115 |
| Increase / (Decrease) in other Financial Liabilities | 4 | (30) |
| Increase / (Decrease) in other Current Liabilities | 71 | (29) |
| Increase / (Decrease) in other Non-Current Liabilities | (43) | – |
| Increase / (Decrease) in Provision | – | (6) |
| Total | 2,082 | 2,410 |
| Income Tax Paid (net of refunds) | (750) | (822) |
| Cash generated from Operating Activities (I) | 1,332 | 1,588 |
| Cash Flow from Investing Activities | ||
| Inflows | ||
| Sale of Investments (Net) | (72) | 712 |
| Interest and Dividend Income | 30 | 11 |
| Outflows | ||
| Purchase of Fixed Assets | (106) | (2,049) |
| Cash generated from Investing Activities (II) | (147) | (1,326) |
| Cash Flow from Financing Activities | ||
| Outflows | ||
| Repayment of Lease Rent | (93) | (108) |
| Cash generated from Financing Activities (III) | (93) | (108) |
| NET INCREASE / (DECREASE) CASH AND CASH EQUIVALENTS | 1,091 | 154 |
| Add: cash and cash equivalent at the beginning of the year | 223 | 69 |
| CASH AND CASH EQUIVALENT AT THE END OF THE YEAR | 1,314 | 223 |
Consolidated Balance Sheet as at March 31, 2026 (Rs. in Lacs)
| Particulars | 31.03.2026 Audited | 31.03.2025 Audited |
|---|---|---|
| ASSETS | ||
| A. NON-CURRENT ASSETS | ||
| (a) Property, Plant and Equipment | 5,353 | 5,369 |
| (b) Right Of Use Assets | 330 | 496 |
| (c) Intangible Assets | 14 | 19 |
| (d) Financial Assets | ||
| (i) Investments | – | 368 |
| (ii) Loans | 113 | 165 |
| (iii) Other Non-Current Financial Assets | 65 | 61 |
| (e) Other Non-Current Asset | 421 | 255 |
| TOTAL NON-CURRENT ASSETS | 6,297 | 6,733 |
| B. CURRENT ASSETS | ||
| (a) Inventories | 1,546 | 1,185 |
| (b) Financial Assets | ||
| (i) Investments | 1,184 | 813 |
| (ii) Trade Receivables | 1,565 | 762 |
| (iii) Cash and Cash Equivalents | 1,343 | 292 |
| (iv) Bank balances other than (ii) above | – | – |
| (v) Other Current Financial Assets | – | – |
| (c) Other Current Assets | 1,532 | 1,271 |
| TOTAL CURRENT ASSETS | 7,172 | 4,323 |
| TOTAL ASSETS | 13,468 | 11,056 |
| EQUITY AND LIABILITIES | ||
|---|---|---|
| A. EQUITY | ||
| (a) Equity Share Capital | 1,930 | 1,930 |
| (b) Other Equity | 9,132 | 6,863 |
| Total Equity attributable to Parent | 11,062 | 8,793 |
| Non-Controlling Interest | 143 | 165 |
| TOTAL EQUITY | 11,205 | 8,958 |
| B. LIABILITIES | ||
| NON-CURRENT LIABILITIES | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 228 | 269 |
| (ii) Lease Liabilities | 317 | 364 |
| (b) Deferred Tax liabilities | 107 | 34 |
| (c) Provisions | 23 | 24 |
| (d) Other Non-Current Liabilities | – | – |
| TOTAL NON-CURRENT LIABILITIES | 676 | 692 |
| CURRENT LIABILITIES | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | – | – |
| (ii) Lease Liabilities | 40 | 86 |
| (iii) Trade Payables | 583 | 126 |
| (iv) Other Current Financial Liabilities | 20 | 16 |
| (b) Other Current Liabilities | 126 | 55 |
| (c) Provisions | 819 | 1,123 |
| TOTAL CURRENT LIABILITIES | 1,587 | 1,406 |
| TOTAL EQUITY AND LIABILITIES | 13,468 | 11,056 |
Consolidated Cash Flow Statement for the year ended 31st March 2026 (Rs. In Lacs)
| Particulars | Year Ended March 31, 2026 | Year Ended March 31, 2025 |
|---|---|---|
| Cash flow from Operating Activities | ||
| Net Profit before tax | 3,107 | 3,167 |
| Adjustments for Non cash and other items: | ||
| (Gain)/Loss on Sale of Investments | 21 | (91) |
| Sundry Balance Written Back | (5) | (10) |
| Interest and Dividend Income | (39) | (15) |
| Other Non-Operating income | (1) | 2 |
| Depreciation and Amortisation | 158 | 101 |
| Finance Cost | – | 64 |
| Sale Of Asset | (5) | – |
| Interest on Security Deposit | (2) | – |
| Interest on Lease Liability | 61 | – |
| Loss On Lease Modification | 97 | – |
| Impact of Security Deposit | 1 | – |
| Amortization Prepaid Lease Rent | 3 | – |
| Expected Credit Loss Expenses | 3 | – |
| Operating Profit before working capital changes | 3,398 | 3,218 |
| Adjustments for: | ||
| (Increase) / Decrease in Inventories | (361) | (557) |
| (Increase) / Decrease in Trade Receivables | (806) | (318) |
| (Increase) / Decrease in Loans and other Financial Assets | (4) | (7) |
| (Increase) / Decrease in Other Current Asset and Other Non-Current Asset | (674) | 74 |
| Increase / (Decrease) in other Trade Payables | 457 | 99 |
| Increase / (Decrease) in other Financial Liabilities | 17 | 71 |
| Increase / (Decrease) in other Current Liabilities | 71 | (29) |
| Increase / (Decrease) in other Non-Current Liabilities | (43) | – |
| Increase / (Decrease) in Provision | (10) | (25) |
| Total | 2,045 | 2,526 |
| Income Tax Paid (net of refunds) | (755) | (837) |
| Cash generated from Operating Activities (I) | 1,290 | 1,689 |
| Cash Flow from Investing Activities | ||
| Inflows | ||
| Sale of Investments (Net) | (24) | 629 |
| Interest and Dividend Income | 39 | 15 |
| Outflows | ||
| Purchase of Fixed Assets | (106) | (2,049) |
| Cash generated from Investing Activities (II) | (91) | (1,405) |
| Cash Flow from Financing Activities | ||
| Outflows | ||
| Repayment of Lease Rent | (93) | (108) |
| Repayment of Borrowings | (54) | (36) |
| Cash generated from Financing Activities (III) | (147) | (144) |
| NET INCREASE / (DECREASE) CASH AND CASH EQUIVALENTS | 1,052 | 140 |
| Add: cash and cash equivalent at the beginning of the year | 292 | 152 |
| CASH AND CASH EQUIVALENT AT THE END OF THE YEAR | 1,343 | 292 |
Consolidated Statement of Audited Consolidated Financial Results for the Quarter and Year ended March 31, 2026 (Rs. in Lacs, Except EPS)
| 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 | |||||
| Revenue from Operations | 1,861 | 591 | 977 | 4,818 | 4,396 |
| Other Income | (95) | 114 | (27) | 463 | 234 |
| Total Income | 1,766 | 705 | 950 | 5,281 | 4,630 |
| II |