Macfos Limited — Quarter and Half Year ended 31 March 2026 (Audited); Year ended 31 March 2026 (Audited)
| Particulars | 31-03-2026 (Audited) | 31-03-2025 (Audited) |
|---|---|---|
| I. EQUITY AND LIABILITIES | ||
| (1) Shareholders’ Funds | ||
| (a) Share Capital | 1,035.85 | 941.68 |
| (b) Reserves and Surplus | 8,560.80 | 6,090.08 |
| (c) Money Received against Share Warrants | – | – |
| Total Shareholders’ Funds | 9,596.65 | 7,031.77 |
| (2) Share application money pending allotment | – | – |
| (3) Non-current liabilities | ||
| (a) Long-term Borrowings | 59.01 | 137.21 |
| (b) Deferred Tax Liabilities (Net) | – | – |
| (c) Other Long term Liabilities | – | – |
| (d) Long-term Provisions | 87.29 | 49.45 |
| Total Non-current liabilities | 146.30 | 186.66 |
| (4) Current liabilities | ||
| (a) Short-term Borrowings | 3,538.38 | 1,859.32 |
| (b) Trade Payables | ||
| – Due to Micro and Small Enterprises | 209.55 | 60.70 |
| – Due to Others | 1,450.02 | 959.68 |
| (c) Other Current Liabilities | 111.63 | 41.94 |
| (d) Short-term Provisions | 968.97 | 652.46 |
| Total Current liabilities | 6,278.55 | 3,574.11 |
| Total Equity and Liabilities | 16,021.50 | 10,792.54 |
| Particulars | 31-03-2026 (Audited) | 31-03-2025 (Audited) |
|---|---|---|
| II. ASSETS | ||
| (1) Non-current assets | ||
| (a) Property, Plant and Equipment and Intangible Assets | ||
| (i) Property, Plant and Equipment | 1,112.04 | 991.01 |
| (ii) Intangible Assets | 37.11 | 39.30 |
| (iii) Capital Work-in-progress | 8.78 | 13.19 |
| (iv) Intangible Assets under Development | – | – |
| (b) Non-current Investments | 3.25 | 3.25 |
| (c) Deferred Tax Assets (net) | 60.72 | 28.77 |
| (d) Long-term Loans and Advances | – | – |
| (e) Other Non-current Assets | 1,458.81 | 1,317.10 |
| Total Non-current assets | 2,680.72 | 2,392.61 |
| (2) Current assets | ||
| (a) Current investments | – | – |
| (b) Inventories | 7,957.15 | 5,559.77 |
| (c) Trade Receivables | 1,325.12 | 571.86 |
| (d) Cash and Cash Equivalents | 182.27 | 50.15 |
| (e) Short-term Loans and Advances | 3,811.20 | 2,141.77 |
| (f) Other Current Assets | 65.05 | 76.38 |
| Total Current assets | 13,340.78 | 8,399.93 |
| Total Assets | 16,021.50 | 10,792.54 |
| Particulars | Quarter Ended 31-03-2026 Audited | 31-12-2025 Reviewed | 31-03-2025 Reviewed | Half Year Ended 31-03-2026 Audited | 30-09-2025 Reviewed | 31-03-2025 Reviewed | Year Ended 31-03-2026 Audited | 31-03-2025 Audited |
|---|---|---|---|---|---|---|---|---|
| Revenue from Operations | 10,211.12 | 7,888.85 | 6,249.26 | 18,099.97 | 12,774.87 | 10,829.61 | 30,874.84 | 25,498.68 |
| Other Income | 78.00 | 84.94 | 89.34 | 162.94 | 136.65 | 176.39 | 299.60 | 269.66 |
| Total Income | 10,289.12 | 7,973.79 | 6,338.60 | 18,262.91 | 12,911.53 | 11,006.00 | 31,174.44 | 25,768.34 |
| Cost of Material Consumed | 30.10 | 20.47 | 4.82 | 50.57 | 24.65 | 31.04 | 75.21 | 46.79 |
| Purchases of Stock in Trade | 7,785.62 | 6,907.23 | 5,299.30 | 14,692.85 | 11,339.22 | 10,495.96 | 26,032.07 | 23,812.00 |
| Change in Inventories of work in progress and finished goods | (67.77) | (755.39) | (421.53) | (823.16) | (1,574.22) | (2,023.01) | (2,397.38) | (3,120.45) |
| Employee Benefit Expenses | 390.07 | 316.68 | 248.92 | 706.75 | 562.11 | 480.74 | 1,268.86 | 897.50 |
| Finance Costs | 103.68 | 91.81 | 53.72 | 195.49 | 117.97 | 120.91 | 313.47 | 223.76 |
| Depreciation and Amortization Expenses | 45.75 | 41.54 | 29.73 | 87.29 | 75.13 | 52.76 | 162.42 | 86.81 |
| Other Expenses | 683.36 | 595.02 | 469.89 | 1,278.38 | 1,004.15 | 823.07 | 2,282.52 | 1,417.48 |
| Total expenses | 8,970.82 | 7,217.35 | 5,684.85 | 16,188.17 | 11,549.00 | 9,981.47 | 27,737.17 | 23,363.89 |
| Profit/(Loss) before Exceptional and Extraordinary Item and Tax | 1,318.30 | 756.44 | 653.75 | 2,074.74 | 1,362.53 | 1,024.53 | 3,437.27 | 2,404.45 |
| Exceptional Item | – | – | – | – | – | – | – | – |
| Profit/(Loss) before Extraordinary Item and Tax | 1,318.30 | 756.44 | 653.75 | 2,074.74 | 1,362.53 | 1,024.53 | 3,437.27 | 2,404.45 |
| Prior Period Item | – | – | – | – | – | – | – | – |
| Extraordinary Item | – | – | – | – | – | – | – | – |
| Profit/(Loss) before Tax | 1,318.30 | 756.44 | 653.75 | 2,074.74 | 1,362.53 | 1,024.53 | 3,437.27 | 2,404.45 |
| – Current Tax | 354.49 | 197.67 | 166.61 | 552.15 | 354.83 | 262.98 | 906.99 | 617.23 |
| – Deferred Tax | (21.60) | (4.43) | (1.96) | (26.03) | (5.93) | (3.36) | (31.95) | (8.80) |
| – Excess/Short Provision Written back/off | 0.00 | – | – | 0.00 | (2.65) | 0.00 | (2.65) | 1.80 |
| Profit/(Loss) for the Period from Continuing Operations | 985.40 | 563.21 | 489.09 | 1,548.61 | 1,016.27 | 764.91 | 2,564.88 | 1,794.22 |
| Profit/(loss) from Discontinuing Operation (before tax) | – | – | – | – | – | – | – | – |
| Tax Expenses of Discontinuing Operation | – | – | – | – | – | – | – | – |
| Profit/(loss) from Discontinuing Operation (after tax) | – | – | – | – | – | – | – | – |
| Profit/(Loss) for the period | 985.40 | 563.21 | 489.09 | 1,548.61 | 1,016.27 | 764.91 | 2,564.88 | 1,794.22 |
| – Basic (not annualised) | 9.51 | 5.44 | 4.72 | 14.95 | 9.81 | 7.38 | 24.76 | 17.32 |
| – Diluted (not annualised) | 9.51 | 5.44 | 4.72 | 14.95 | 9.81 | 7.38 | 24.76 | 17.32 |
| PARTICULARS | For the year ended on 31-03-2026 | 31-03-2025 |
|---|---|---|
| A) Cash Flow From Operating Activities : | ||
| Net Profit before tax as per Statement of Profit & Loss | 3,437.27 | 2,404.45 |
| Depreciation and amortization Expenses | 162.42 | 86.81 |
| Finance Cost | 313.47 | 223.76 |
| Interest Income | (84.82) | (71.41) |
| Exchange Diff of Foreign Currency | 22.13 | (6.14) |
| Gratuity | 39.16 | 5.56 |
| Compensated Absences | 16.31 | 6.66 |
| Profit on sale of asset | (0.37) | – |
| Operating profit before working capital changes | 3,905.56 | 2,649.69 |
| (Increase)/Decrease in Trade Receivables | (753.26) | (223.65) |
| (Increase)/Decrease in Inventory | (2,397.38) | (3,120.45) |
| (Increase)/Decrease in Short Term Loans & Advances & Other current assets | (1,501.75) | (920.72) |
| Increase/(Decrease) in Trade Payables | 639.18 | 245.21 |
| Increase/(Decrease) in Other Current Liabilities | 69.69 | (186.85) |
| Increase/(Decrease) in Long Term/Short Term Provisions | 6.49 | 5.34 |
| Increase/(Decrease) in Other Current Assets | 11.33 | (16.00) |
| Cash generated from operations | (20.14) | (1,567.43) |
| Less:- Income Taxes paid | 779.61 | 708.05 |
| Net cash flow from operating activities (A) | (799.75) | (2,275.49) |
| B) Cash Flow From Investing Activities : | ||
| Purchase of Fixed Assets including of CWIP | (251.49) | (460.40) |
| Sale of Fixed Assets | 0.50 | – |
| Advance for Non Current Assets | – | (25.50) |
| (Increase)/ decrease in other non-current assets | (167.21) | (790.27) |
| Interest Income | 84.82 | 71.41 |
| Net cash flow from investing activities (B) | (333.39) | (1,204.76) |
| C) Cash Flow From Financing Activities : | ||
| Proceeds from Issue of Share Capital | – | 2,500.01 |
| Increase/(Decrease) in Short Term Borrowings | 1,679.06 | 1,265.62 |
| Increase/(Decrease) in Long Term Borrowings | (78.20) | (83.17) |
| Finance Cost | (313.47) | (223.76) |
| Net cash flow from financing activities (C) | 1,287.39 | 3,458.69 |
| Net Increase/(Decrease) In Cash & Cash Equivalents (A+B+C) | 154.25 | (21.56) |
| Cash equivalents at the beginning of the year | 50.15 | 65.57 |
| Exchange difference of Foreign Currency Cash and Cash equivalents | (22.13) | 6.14 |
| Cash equivalents at the end of the year | 182.27 | 50.15 |
| Component of Cash and Cash equivalents | ||
| Cash on hand | 0.06 | 0.02 |
| Balance With banks | 182.21 | 50.13 |
| Cash equivalents at the end of the year | 182.27 | 50.15 |
| Particulars | 31-03-2026 Audited | 31-03-2025 Audited |
|---|---|---|
| I. EQUITY AND LIABILITIES | ||
| (1) Shareholders’ Funds | ||
| (a) Share Capital | 1,035.85 | 941.68 |
| (b) Reserves and Surplus | 8,550.89 | 6,081.52 |
| (c) Money Received against Share Warrants | – | – |
| Total | 9,586.74 | 7,023.20 |
| (2) Share application money pending allotment | – | – |
| (3) Minority Interest | – | – |
| (4) Non-current liabilities | ||
| (a) Long-term Borrowings | 59.01 | 137.21 |
| (b) Deferred Tax Liabilities (Net) | 0.21 | – |
| (c) Other Long term Liabilities | – | – |
| (d) Long-term Provisions | 87.29 | 49.45 |
| Total | 146.51 | 186.66 |
| (4) Current liabilities | ||
| (a) Short-term Borrowings | 3,542.92 | 1,863.48 |
| (b) Trade Payables | ||
| – Due to Micro and Small Enterprises | 209.55 | 60.70 |
| – Due to Others | 1,450.02 | 959.68 |
| (c) Other Current Liabilities | 111.63 | 41.94 |
| (d) Short-term Provisions | 971.66 | 654.55 |
| Total | 6,285.78 | 3,580.36 |
| Total Equity and Liabilities | 16,019.03 | 10,790.23 |
| Particulars | 31-03-2026 Audited | 31-03-2025 Audited |
|---|---|---|
| II. ASSETS | ||
| (1) Non-current assets | ||
| (a) Property, Plant and Equipment and Intangible Assets | ||
| (i) Property, Plant and Equipment | 1,120.49 | 1,000.08 |
| (ii) Intangible Assets | 37.11 | 39.30 |
| (iii) Capital Work-in-progress | 8.78 | 13.19 |
| (iv) Intangible Assets under Development | – | – |
| (b) Non-current Investments | – | – |
| (c) Deferred Tax Assets (net) | 60.72 | 28.87 |
| (d) Long-term Loans and Advances | ||
| (e) Other Non-current Assets | 1,458.81 | 1,317.10 |
| Total | 2,685.91 | 2,398.53 |
| Minority Interest | – | – |
| (2) Current assets | ||
| (a) Current investments | – | – |
| (b) Inventories | 7,957.15 | 5,559.86 |
| (c) Trade Receivables | 1,327.83 | 571.86 |
| (d) Cash and Cash Equivalents | 183.25 | 51.28 |
| (e) Short-term Loans and Advances |