IYKOT HITECH TOOLROOM LIMITED — Reporting period: Quarter ended 31 March 2026 and year ended 31 March 2026 (published 27 April 2026)
The following are the financial statements/tables extracted from the provided quarterly results document.
| SR. NO. | 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) |
|---|---|---|---|---|---|---|
| 1 | a) Net Sales / Income from Operations (Net of GST) | 17.61 | 15.84 | 97.45 | 156.97 | 501.26 |
| Other sales (Net of GST) | – | 0 | 0 | 0.00 | 0.00 | |
| b) Other Operating Income | 43.75 | 3.19 | -0.45 | 53.46 | 8.71 | |
| Total Income from operations (net) | 61.36 | 19.03 | 97.00 | 210.43 | 509.97 | |
| 2 | Expenses | |||||
| a. Cost of Material Consumed | 0.92 | 18.53 | 77.38 | 101.75 | 453.99 | |
| b. Purchase of Stock in Trade | – | 0.00 | 0.00 | 0.00 | 0.00 | |
| c. Changes in inventories of finished goods, work-in-progress and stock-in-trade | 20.42 | 1.17 | -11.06 | 45.91 | -35.53 | |
| d. Finance Costs | 0.00 | 0.00 | 0.19 | 0.17 | 0.98 | |
| e. Employee benefits expense | 9.64 | 10.67 | 9.70 | 55.97 | 49.14 | |
| f. Depreciation and Amortisation expense | 2.48 | 2.48 | 0.50 | 9.91 | 12.26 | |
| g. Other Expenses | 25.33 | 16.73 | 47.49 | 101.55 | 134.33 | |
| Total Expenses | 58.79 | 49.59 | 124.20 | 315.26 | 615.17 | |
| 3 | Profit / (Loss) from Operations before exceptional items (1 – 2) | 2.57 | -30.56 | -27.20 | -104.83 | -105.20 |
| 4 | Other Income | – | 0.00 | 0.00 | 0.00 | 0.00 |
| 5 | Profit / (Loss) from ordinary activities before exceptional Items (3 ± 4) | 2.57 | -30.56 | -27.20 | -104.83 | -105.20 |
| 6 | Exceptional Items – (Expenditure) / (Income) | – | 0.00 | 0.00 | 0.00 | 0.00 |
| 7 | Profit / (Loss) from Ordinary Activities before tax (5 ± 6) | 2.57 | -30.56 | -27.20 | -104.83 | -105.20 |
| 8 | Tax Expense | – | 0.00 | 0.66 | 1.41 | -0.66 |
| 9 | Net Profit / (Loss) from Ordinary Activities after tax (7 ± 8) | 2.57 | -30.56 | -26.54 | -103.42 | -105.86 |
| 10 | Extraordinary items (Net of Tax expense Rs. Nil) | – | 0.00 | 0.00 | 0.00 | 0.00 |
| 11 | Net Profit / (Loss) for the period (9 ± 10) | 2.57 | -30.56 | -26.54 | -103.42 | -105.86 |
| 12 | Other Comprehensive Income | – | 0.00 | 0.00 | 0.00 | 0.00 |
| 13 | Total Comprehensive Income | 2.57 | -30.56 | -26.54 | -103.42 | -105.86 |
| 14 | Paid-up Equity Share Capital (Face Value Rs. 5/- each) | 642.68 | 635.39 | 481.65 | 642.68 | 481.65 |
| 15 | Earning Per Equity Share | |||||
| (a) Basic | 0.02 | -0.24 | -0.29 | -0.84 | -1.38 | |
| (b) Diluted | 0.02 | -0.24 | -0.29 | -0.84 | -1.38 |
| Particulars | As at 31-03-2026 (Rupees in Lakhs) | As at 31-03-2025 (Rupees in Lakhs) |
|---|---|---|
| ASSETS | ||
| Non-Current assets | ||
| Property, Plant & Equipment | 74.13 | 86.91 |
| Capital work-in-progress | – | – |
| Other intangible assets | – | – |
| Financial assets | ||
| i. Investments | – | – |
| ii. Loans | 89.68 | 33.44 |
| iii. Others (Bank deposits) | – | – |
| Non-Current Tax assets | – | – |
| Other non-current assets | – | – |
| Total Non-Current Assets | 163.81 | 120.35 |
| Current Assets | ||
| Inventories | 23.70 | 69.61 |
| Financial assets | ||
| i. Trade receivables | 14.15 | 37.12 |
| ii. Cash and Cash equivalents | 176.77 | 33.52 |
| iii. Loans | 0.44 | 2.06 |
| Other current assets | 41.31 | 24.95 |
| Total Current Assets | 256.37 | 167.25 |
| Total Assets | 420.19 | 287.60 |
| Particulars | As at 31-03-2026 (Rupees in Lakhs) | As at 31-03-2025 (Rupees in Lakhs) |
|---|---|---|
| EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity share capital | 642.68 | 481.65 |
| Other equity | -256.67 | -217.66 |
| Total Equity | 386.00 | 263.99 |
| Liabilities | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| Borrowings | – | – |
| Provisions | – | – |
| Deferred tax liabilities (net) | 6.98 | 8.39 |
| Other non-current liabilities | 9.92 | 9.92 |
| Total Non-current liabilities | 16.90 | 18.31 |
| Current liabilities | ||
| Financial liabilities | ||
| i. Borrowings | – | – |
| ii. Trade payables | 11.33 | 16.31 |
| iii. Other financial liabilities | – | – |
| Provisions | 5.95 | – |
| Other current liabilities | – | -11.01 |
| Total Current liabilities | 17.28 | 5.30 |
| Total liabilities | 34.18 | 23.61 |
| Total equity and liabilities | 420.19 | 287.60 |
| Particulars | Year ended 31-03-2026 (Rupees in Lakhs) | Year ended 31-03-2025 (Rupees in Lakhs) |
|---|---|---|
| I. Revenue from Operations | 156.97 | 501.26 |
| II. Other Income | 53.46 | 8.71 |
| III. Total Income | 210.43 | 509.97 |
| IV. Expenses: | ||
| – Cost of Material consumed | 101.75 | 453.99 |
| – Purchase of stock in trade | ||
| – Change in inventories of finished goods, stock-in-trade, work-in-progress | 45.91 | -35.53 |
| – Employee Benefit Expense | 55.97 | 49.14 |
| – Finance costs | 0.17 | 0.98 |
| – Depreciation and amortisation expense | 9.91 | 12.26 |
| – Other expenses | 101.55 | 134.33 |
| Total expenses | 315.26 | 615.17 |
| Profit before exceptional items and tax | -104.83 | -105.20 |
| V. Exceptional items | – | – |
| VI. Profit before tax | -104.83 | -105.20 |
| VII. Tax expense | ||
| VIII. i) Current tax | – | – |
| ii) Relating to previous year | – | – |
| iii) Deferred tax | -1.41 | -0.66 |
| Profit for the year after tax (VII-VIII) | -103.42 | -104.54 |
| IX. Other comprehensive income | – | – |
| X. A. Items that will not be reclassified to profit or loss: | ||
| – Remeasurements of post employment benefit obligations | ||
| – Change in fair value of equity instruments | ||
| – Income tax relating to these items | ||
| B. Items that will be reclassified to profit or loss: | ||
| – Fair value changes on cash flow hedges | ||
| – Income tax relating to these items | ||
| Other comprehensive income for the year, net of tax | – | – |
| Total comprehensive income for the year | (103.42) | (104.54) |
| XI. Earnings per equity share | ||
| XII. Basic & Diluted Earnings per share | -0.84 | -1.15 |
| Particulars | Year ended 31-03-2026 (Rupees in Lakhs) | Year ended 31-03-2025 (Rupees in Lakhs) |
|---|---|---|
| A. Cash Flow from Operating Activities | ||
| Net Profit Before Tax and Extraordinary Items | (104.83) | (105.20) |
| Add: | ||
| Depreciation and Amortisation for the year | 9.91 | 12.26 |
| (Profit)/ Loss on sale of fixed assets | (22.72) | (1.55) |
| Interest Income | (6.62) | (4.08) |
| Finance cost | 0.17 | 0.98 |
| Provision | – | 7.61 |
| Operating Profit before Changes in Working Capital | (19.26) | – |
| (124.09) | (97.59) | |
| (Increase)/ Decrease in Working Capital | ||
| Inventories | 45.91 | (49.10) |
| Sundry Debtors | 22.96 | (16.57) |
| Loans and Advances | 1.61 | 11.32 |
| Other current assets | (16.36) | (2.09) |
| Current Liabilities | (4.98) | (36.64) |
| Other financial liabilities | 16.96 | (17.76) |
| Cash generated from operations | 66.11 | (110.85) |
| Less: Tax adjustments | (57.98) | – |
| Net Cash Flow from Operating Activities (A) | (57.98) | (208.44) |
| B. Cash Flow from Investing Activities | ||
| Purchase of Fixed Assets | – | (0.50) |
| Sale of Fixed Assets | 26 | 15.00 |
| Interest received | 7 | 4.08 |
| Dividend received | – | – |
| Net Cash Flow from Investing Activities (B) | 32.21 | 18.58 |
| C. Cash Flow from Financing Activities | ||
| Borrowings: | ||
| Term loan availed/ (repaid) | – | – |
| Movement in Loans and advances | (56.25) | (9.84) |
| Short-Term Borrowings availed/(repaid) | – | (179.04) |
| Finance cost paid | (0.17) | (0.98) |
| Dividend paid | ||
| Dividend distribution tax paid | ||
| Non- Current Liabilities | – | (1.18) |
| Proceeds from rights issues | 225.44 | 248.43 |
| Net Cash Flow from Financing Activities (C) | 169.02 | 57.40 |
| D. Increase/(Decrease) in Cash and Cash Equivalents (A+B+C) | 143.25 | (132.46) |
| Cash and Cash Equivalents at the Beginning of the year | 33.52 | 165.98 |
| Cash and Cash Equivalents at the end of the year | 176.77 | 33.52 |
| Increase/(Decrease) in Cash and Cash Equivalents | 143.25 | (132.46) |