Elpro International Ltd. — Quarter ended March 31, 2026 (Audited) and year ended March 31, 2026 (Audited)
| Sr.No. | Particulars | Quarter ended March 31, 2026 Audited | December 31, 2025 Unaudited | March 31, 2025 Audited | Year ended March 31, 2026 Audited | Year ended March 31, 2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| a) | Revenue from operations | 5,967.40 | 3,250.11 | 3,947.18 | 16,903.08 | 20,888.66 |
| b) | Other income | 1,415.54 | 2,602.68 | 564.15 | 8,639.58 | 6,362.42 |
| Total income | 7,382.94 | 5,852.79 | 4,511.33 | 25,542.66 | 27,251.08 | |
| 2 | Expenses | |||||
| a) | Cost of materials consumed | 74.50 | 67.95 | 84.44 | 304.84 | 253.91 |
| b) | Purchases of stock-in-trade | 1.50 | 2,561.67 | 966.07 | 4,618.68 | 9,470.49 |
| c) | Changes in inventories of finished goods & goods-in-process | 2,558.44 | (2,559.90) | (2.39) | (8.39) | (5.54) |
| d) | Real estate service expenses | 854.63 | 813.85 | 730.98 | 3,445.95 | 3,337.42 |
| e) | Employee benefits expense | 72.46 | 96.14 | 93.44 | 322.13 | 331.61 |
| f) | Finance costs | 2,581.86 | 2,472.99 | 2,058.98 | 9,609.73 | 6,281.13 |
| g) | Depreciation & amortization expense | 261.37 | 265.04 | 266.64 | 1,053.00 | 846.08 |
| h) | Other expenses | 354.72 | 1,393.58 | 809.03 | 3,404.08 | 3,111.00 |
| Total expenses | 6,759.48 | 5,111.32 | 5,007.19 | 22,750.02 | 23,626.10 | |
| 3 | Profit /(loss) for the year before tax and exceptional items | 623.46 | 741.47 | (495.86) | 2,792.64 | 3,624.98 |
| 4 | Exceptional Items (net) | – | – | – | – | – |
| 5 | Profit /(loss) before tax | 623.46 | 741.47 | (495.86) | 2,792.64 | 3,624.98 |
| 6 | Tax expense | |||||
| a) | Current tax | 129.99 | (170.54) | (267.01) | (84.68) | (267.01) |
| b) | Deferred tax | (42.60) | 293.97 | (77.17) | (514.77) | 115.79 |
| c) | Tax adjustment for earlier years | (13.42) | 78.15 | – | 64.73 | (1.56) |
| Total tax expense | 73.97 | 201.58 | (344.18) | (534.72) | (152.78) | |
| 7 | Net profit /(loss) after tax | 549.49 | 539.89 | (151.68) | 3,327.36 | 3,777.76 |
| 8 | Other comprehensive income/(expense) (OCI) | |||||
| a) | Equity instruments through OCI | (18,145.57) | 18,533.22 | (5,919.07) | 14,220.71 | 44,090.42 |
| b) | Remeasurement gains/(losses) on defined benefit plan | 4.56 | (3.49) | (4.60) | 1.07 | (4.60) |
| c) | Tax relating to items that will not be reclassified to profit or loss | 2,593.75 | (2,649.69) | 718.67 | (3,241.18) | (6,559.04) |
| Other comprehensive income/(expense) for the year | (15,547.26) | 15,880.04 | (5,205.00) | 10,980.60 | 37,526.78 | |
| 9 | Total comprehensive income for the year (comprising profit/(loss) and other comprehensive income) | (14,997.77) | 16,419.93 | (5,356.68) | 14,307.96 | 41,304.54 |
| 10 | Paid up equity share capital (face value of ₹ 1/- each) | 1,694.79 | 1,694.79 | 1,694.79 | 1,694.79 | 1,694.79 |
| 11 | Other Equity | 2,08,443.40 | 1,94,135.44 | |||
| 12 | Earning per share (EPS) (not annualised for quarter) | |||||
| Basic & Diluted | 0.32 | 0.32 | (0.09) | 1.96 | 2.23 |
| Sl. No. | Particulars | Quarter ended March 31, 2026 (Audited) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Audited) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Segment revenue | |||||
| a) | Electrical equipments | 119.59 | 114.16 | 130.50 | 490.52 | 412.01 |
| b) | Real estate | 3,172.39 | 3,135.81 | 2,820.96 | 11,626.03 | 10,750.80 |
| c) | Investment activity | – | – | – | – | – |
| d) | Trading activity | 2,664.36 | (15.20) | 985.76 | 4,711.30 | 9,659.89 |
| e) | Others | 11.06 | 15.34 | 9.96 | 75.23 | 65.96 |
| Total | 5,967.40 | 3,250.11 | 3,947.18 | 16,903.08 | 20,888.66 | |
| Less: Inter segment revenue | – | – | – | – | – | |
| Revenue from operations | 5,967.40 | 3,250.11 | 3,947.18 | 16,903.08 | 20,888.66 | |
| 2 | Segment results | |||||
| a) | Electrical equipments | 14.00 | 20.44 | 28.15 | 93.76 | 84.91 |
| b) | Real estate | 1,896.92 | 1,924.87 | 1,514.14 | 6,557.10 | 5,554.19 |
| c) | Investment activity | 727.26 | 1,271.05 | (93.34) | 5,059.95 | 3,879.79 |
| d) | Trading activity | 55.10 | (31.17) | 19.70 | 30.55 | 189.39 |
| e) | Others | (0.56) | 3.74 | (1.22) | 27.96 | 21.60 |
| Total | 2,692.72 | 3,188.93 | 1,467.43 | 11,769.32 | 9,729.88 | |
| Less: Finance cost | (2,581.86) | (2,472.99) | (2,058.98) | (9,609.73) | (6,281.13) | |
| Other unallocable income (net) | 512.60 | 25.53 | 95.69 | 633.05 | 176.23 | |
| Exceptional items | – | – | – | – | – | |
| Profit/(loss) before tax | 623.46 | 741.47 | (495.86) | 2,792.64 | 3,624.98 | |
| 3 | Segment assets | |||||
| a) | Electrical equipments | 415.98 | 387.66 | 428.82 | 415.98 | 428.82 |
| b) | Real estate | 79,509.96 | 75,851.06 | 67,131.76 | 79,509.96 | 67,131.76 |
| c) | Investment activity | 2,08,669.27 | 2,59,867.45 | 2,13,119.99 | 2,08,669.27 | 2,13,119.99 |
| d) | Trading activity | 0.32 | 2,560.72 | 1.70 | 0.32 | 1.70 |
| e) | Others | 91.91 | 83.88 | 106.67 | 91.91 | 106.67 |
| f) | Unallocated | 60,772.37 | 28,619.21 | 43,386.59 | 60,772.37 | 43,386.59 |
| Total | 3,49,459.81 | 3,67,369.98 | 3,24,175.53 | 3,49,459.81 | 3,24,175.53 | |
| 4 | Segment liabilities | |||||
| a) | Electrical equipments | 62.10 | 56.21 | 83.77 | 62.10 | 83.77 |
| b) | Real estate | 95,181.39 | 78,080.29 | 83,280.21 | 95,181.39 | 83,280.21 |
| c) | Investment activity | 10,808.37 | 28,568.90 | 25,372.90 | 10,808.37 | 25,372.90 |
| d) | Trading activity | – | 2,560.57 | – | – | – |
| e) | Others | 6.66 | 0.34 | 10.32 | 6.66 | 10.32 |
| f) | Unallocated | 33,263.10 | 32,967.71 | 19,598.10 | 33,263.10 | 19,598.10 |
| Total | 1,39,321.62 | 1,42,234.02 | 1,28,345.30 | 1,39,321.62 | 1,28,345.30 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| Assets | ||
| Non-Current assets | ||
| a) Property, plant & equipment | 47,178.64 | 39,853.04 |
| b) Capital work in progress | 3,052.14 | 565.68 |
| c) Investment property | 19,854.98 | 19,979.03 |
| d) Other intangible assets | 27.00 | 30.89 |
| e) Right of use assets | 1,696.24 | 2,157.45 |
| f) Investments in subsidiaries, associate and joint venture | 21,971.48 | 22,044.25 |
| g) Financial assets | ||
| (i) Other investments | 2,05,840.88 | 2,04,552.88 |
| (ii) Other financial assets | 2,009.84 | 1,692.00 |
| h) Non current tax assets (net) | — | 313.32 |
| i) Other non-current assets | 3,968.06 | 606.63 |
| Total non-current assets | 3,05,599.26 | 2,91,795.17 |
| Current assets | ||
| a) Inventories | 110.17 | 92.10 |
| b) Financial assets | ||
| (i) Investments | 1,259.94 | 7,459.95 |
| (ii) Trade receivables | 450.53 | 622.29 |
| (iii) Cash & cash equivalents | 3,748.25 | 265.41 |
| (iv) Bank balances other than (iii) above | 19.43 | 18.90 |
| (v) Short term loans and advances | 33,035.53 | 19,383.02 |
| (vi) Others financial assets | 3,446.75 | 2,355.09 |
| c) Current tax assets (net) | 2.03 | — |
| d) Other current assets | 1,787.92 | 2,183.61 |
| Total current assets | 43,860.55 | 32,380.37 |
| Total assets | 3,49,459.81 | 3,24,175.54 |
| Equity & liabilities | ||
| Equity | ||
| a) Equity share capital | 1,694.79 | 1,694.79 |
| b) Other equity | 2,08,443.40 | 1,94,135.44 |
| Total equity | 2,10,138.19 | 1,95,830.23 |
| Liabilities | ||
| Non-current liabilities | ||
| a) Financial liabilities | ||
| (i) Borrowings | 30,872.48 | 28,612.33 |
| (ii) Lease liabilities | 1,309.41 | 1,715.13 |
| (iii) Other financial liabilities | 8,244.35 | 11,923.90 |
| b) Provisions | 79.18 | 66.43 |
| c) Deferred tax liabilities (net) | 12,684.33 | 12,758.68 |
| d) Other non-current liabilities | 94.89 | 109.89 |
| Total non-current liabilities | 53,284.64 | 55,186.36 |
| Current liabilities | ||
| a) Financial liabilities | ||
| (i) Borrowings | 74,846.03 | 63,286.96 |
| (ii) Lease liabilities | 648.25 | 604.29 |
| (iii) Trade payables | ||
| – total outstanding dues of micro enterprises and small enterprises | 75.19 | 42.19 |
| – total outstanding dues of creditors other than micro enterprises and small enterprises | 945.12 | 875.29 |
| (iv) Other financial liabilities | 8,668.71 | 8,065.07 |
| b) Other current liabilities | 840.90 | 274.70 |
| c) Provisions | 12.78 | 10.45 |
| d) Current tax liabilities (net) | — | — |
| Total current liabilities | 86,036.98 | 73,158.95 |
| Total equity & liabilities | 3,49,459.81 | 3,24,175.54 |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| Cash flow from operating activities | ||
| Profit before tax | 2,792.64 | 3,624.98 |
| Adjustments for: | ||
| Depreciation and amortisation | 1,053.00 | 846.08 |
| Finance costs | 9,204.97 | 5,989.40 |
| Interest expense-lease liability |