IYKOT HITECH TOOLROOM LIMITED — Quarter & year ended 31st March 2026 (Revised Audited Outcome; Board meeting held on 27th April 2026)
28th April 2026
To
Department of Corporate Services
Bombay Stock Exchange Limited
22nd Floor, PhirozeJeeJeeBhoy Towers
Dalal Street, Mumbai – 400 001
Scrip Code: BSE: 522245
Sub: Revised Outcome of the Board Meeting held on Monday, 27th April 2026.
Ref: Regulation 30 and 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015
Dear Sir/Madam,
With reference to the Outcome of the Board Meeting submitted by the Company on April 27, 2026 under Regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform you that certain inadvertent errors were identified in the said filing. Accordingly, the Company is submitting this Revised Outcome to rectify them.
- Revised Audited Financial Results (Regulation 33):
We inform you that in the Audited Financial Statements for the quarter and year ended March 31, 2026, the tax expenses pertaining to the quarter ended March 31, 2026 were inadvertently not recorded. These expenses have now been duly accounted for, and consequently, the Audited Financial Results (Standalone) have been revised.
Pursuant to Regulation 33 of SEBI (LODR), please find enclosed herewith:
– Revised Audited Financial Results (Standalone) for the quarter and year ended March 31, 2026;
– Statutory Auditors’ Report thereon.
- Designation of Director: Mrs. Aksha Mohit Kamboj (Regulation 30):
Further, it is clarified that in the Outcome of the Board Meeting dated April 27, 2026 and the disclosures made under Regulation 30, the appointment of Mrs. Aksha Mohit Kamboj (DIN: 03347200) was correctly mentioned as Additional Director (Non-Executive). However, the annexure to the said outcome inadvertently mentioned her designation as “Executive Director,” which now stands corrected to “Additional Director (Non-Executive).”
Except for the above-mentioned revisions, all other disclosures, information, and annexures remain unchanged and are as per the Outcome of the Board Meeting filed on April 27, 2026.
Kindly take the above information on record.
The above information is also available on the website of the Company: https://iykot.com/
Thanking You,
Yours faithfully,
For IYKOT HITECH TOOLROOM LIMITED
SURESH RAJASEKAR (DIN 07706731) — Director
28th April 2026
| SR. NO. | Particulars | Quarter Ended (Audited) | Quarter Ended (Unaudited) | Quarter Ended (Audited) | Year Ended (Audited) | Year Ended (Audited) |
|---|---|---|---|---|---|---|
| 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 | ||
| 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 | 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 | – | |
| 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 | 9.64 | 10.67 | 9.70 | 55.97 | 49.14 | |
| e. Employee benefits expense | – | – | – | – | 12.26 | |
| 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 | 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 | 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 | 1.41 | 0.00 | 0.66 | 1.41 | -0.66 |
| 9 | Net Profit / (Loss) from Ordinary Activities after tax (7 ± 8) | 3.98 | -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 | 0.00 |
| 11 | Net Profit / (Loss) for the period (9 ± 10) | 3.98 | -30.56 | -26.54 | -103.42 | -105.86 |
| 12 | Other Comprehensive Income | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 13 | Total Comprehensive Income | 3.98 | -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 | Earnings Per Equity Share | |||||
| (a) Basic | 0.03 | -0.24 | -0.29 | -0.84 | -1.38 | |
| (b) Diluted | 0.03 | -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 | 89.68 | 33.44 |
| ii. Loans | – | – |
| 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) | (208.44) |
| 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) |