MITSHI INDIA LIMITED — Quarter / Year ended on 31st March, 2026
| Sr. | Particulars | Quarter ended 31.03.2026 Audited | Quarter ended 31.12.2025 Un-audited | Quarter ended 31.03.2025 Audited | Year ended 31.03.2026 Audited | Year ended 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) Income from operations | 129.18 | 57.19 | 103.09 | 277.48 | 457.67 | |
| (b) Other Income | – | – | – | – | 0.00 | |
| Total Income | 129.18 | 57.19 | 103.09 | 277.48 | 457.68 | |
| 2 | Expenditure | |||||
| (a) Cost of Materials Consumed | – | 140.24 | 44.73 | 100.88 | 265.59 | |
| (b) Purchases of Stock-in-Trade | – | – | – | – | – | |
| (Increase)/Decrease in Inventories of Finished Goods & work in process | (25.18) | – | – | (25.18) | – | |
| (c) Employee benefits expense | 1.67 | 1.70 | 1.67 | 6.73 | 6.69 | |
| (d) Finance Cost | – | – | – | – | – | |
| (e) Depreciation and amortization expense | – | 3.91 | 6.73 | 6.19 | 17.51 | |
| (g) Other expenses | – | – | – | – | – | |
| Total Expenditure | 120.64 | 53.17 | 108.74 | 264.67 | 456.54 | |
| 3 | Profit/(Loss) before exceptional items and tax (1-2) | 8.54 | 4.02 | (5.66) | 12.81 | 1.13 |
| 4 | Exceptional items | 12.06 | -4.00 | 12.06 | (4.00) | – |
| 5 | Profit/(Loss) before tax (3-4) | (3.52) | 4.02 | (1.65) | 0.75 | 5.13 |
| 6 | Tax Expense | |||||
| (a) Current Tax | 0.19 | 1.05 | – | 0.19 | 1.29 | |
| Less: MAT Credit | – | – | – | – | – | |
| (b) Deferred Tax | – | – | – | – | – | |
| (c) Short/(Excess) provision of Income Tax | (0.12) | – | (0.12) | 0.28 | – | |
| 7 | Net Profit / (Loss) for the period (5-6) | (3.59) | 2.98 | (1.65) | 0.69 | 3.56 |
| 8 | Other Comprehensive Income/Expenses (net of tax) (OCI) | |||||
| (a) Items that will not be reclassified to profit and loss | – | – | – | – | – | |
| (b) Items that will be reclassified to profit and loss | – | – | – | – | – | |
| Total | – | – | – | – | – | |
| 9 | Total Comprehensive Income for the period (7+8) | (3.59) | 2.98 | (1.65) | 0.69 | 3.56 |
| 10 | Paid-up equity share capital (Face Value of ` 10/- each) | 880.00 | 880.00 | 880.00 | 880.00 | 880.00 |
| 11 | Reserve excluding revaluation reserves as per balance sheet of previous accounting year | – | – | – | (607.21) | (607.89) |
| 12 | Earning Per Share (EPS) | |||||
| (a) Basic and Diluted EPS before extraordinary items for the period, for the year to date and for the previous year (not to be annualized) (in `) | (0.04) | 0.03 | (0.02) | 0.01 | 0.04 | |
| (b) Basic and Diluted EPS after Extraordinary items for the period for the year to date and for the previous year (not to be annualized) (in `) | (0.04) | 0.03 | (0.02) | 0.01 | 0.04 |
| SR.NO. | PARTICULARS | AS AT 31/03/2026 | AS AT 31/03/2025 |
|---|---|---|---|
| ASSETS. | |||
| (A) NON CURRENT ASSETS. | |||
| 1 | Property, Plant and Equipments | 0.64 | 0.64 |
| 2 | Other Intengible Assets. | – | – |
| 3 | Financial Assets. | – | – |
| 3(i) | Long Term Investments. | 24.53 | 24.53 |
| 3(ii) | Long Term Loans | – | – |
| 3(iii) | Other Fiancial Assets. | – | – |
| 4 | Deferred Tax Asset | 1.24 | 1.24 |
| 5 | Other Non-Current Asset | 6.58 | 6.58 |
| TOTAL OF NON CURRENT ASSETS | 33.00 | 33.00 | |
| (B) CURRENT ASSETS: | |||
| 1 | Inventories | 25.18 | – |
| 2 | Financial Assets. | ||
| 2(i) | Trade Receivables. | 218.06 | 243.01 |
| 2(ii) | Cash and Cash Equivalent. | 40.81 | 24.76 |
| 2(iii) | Other Financial Current Assets. | – | – |
| 3 | Current Tax Assets (Net) | ||
| 4 | Other Current Assets. | 4.85 | 4.77 |
| TOTAL OF CURRENT ASSETS | 288.89 | 272.55 | |
| TOTAL ASSETS (CURRENT + NON CURRENT (A + B)) | 321.89 | 305.55 | |
| EQUITY AND LIABILITIES. | |||
| (A) EQUITY | |||
| 1 | Paid Up Equity Share Capital | 880.00 | 880.00 |
| 2 | Other Equity (Reserve And Surplus) | (607.21) | (607.89) |
| TOTAL EQUITY | 272.79 | 272.11 | |
| (B) NON CURRENT LIABILITIES. | |||
| 1 | Deferred Tax Liabilities | – | – |
| 2 | Long Term Borrowing Secured. | – | – |
| 3 | Long Term Borrowing Unsecured. | 35.38 | 18.55 |
| 4 | Other Long term Liabilities. | – | – |
| TOTAL OF NON CURRENT LIABILITIES | 35.38 | 18.55 | |
| (C) CURRENT LIABILITIES. | |||
| 1 | Financial Liabilities | ||
| (a) | Borrowings | – | – |
| (b) | Trade Payables | 9.55 | 9.95 |
| 2 | Other Current Liabilities | 3.98 | 3.64 |
| 3 | Provisions | – | – |
| 4 | Current Tax Liabilities | 0.19 | 1.29 |
| TOTAL OF CURRENT LIABILITIES | 13.72 | 14.89 | |
| TOTAL OF EQUITY AND LIABILITIES. (A +B + C) | 321.89 | 305.55 |
| Particulars | 31/03/2026 | 31/03/2025 |
|---|---|---|
| A. Cash Flow from Operating Activities | ||
| Net Profit before tax and extraordinary Items | 0.75 | 5.13 |
| Adjustments for | ||
| – Extraordinary Items | – | – |
| – Depreciation and amortization expense | – | – |
| – Interest & Dividend Income | – | – |
| – Interest and Borrowing cost | – | – |
| Operating profit before working capital changes | 0.75 | 5.13 |
| Adjustments for | ||
| – Decrease (Increase) in Trade and other Receivables | 24.95 | (12.29) |
| – Decrease (Increase) in Inventories | (25.18) | – |
| – Increase (Decrease) in Other current Assets | (0.07) | (0.35) |
| – Increase (Decrease) in Trade Payable & Other Liabilities | (0.40) | (8.65) |
| – Increase (Decrease) in Other current Liabilities | 0.33 | 1.61 |
| Cash Generated from operations | 0.39 | (14.55) |
| – Taxes Paid | (1.17) | (3.76) |
| Net Cash From Operating Activities | (0.78) | (18.31) |
| B. Cash Flow From Investing Activities | ||
| – Interest & Dividend Income | – | – |
| – Purchase of Assets | – | – |
| Net Cash from Investing Activities | – | – |
| C. Cash flow From Financing Activities | ||
| – Acceptance/(Repayment) of Borrowings | 16.83 | 15.22 |
| – Financial Expenses | – | – |
| Net Cash used in Financing Activities | 16.83 | 15.22 |
| Net Increase in Cash & Cash Equivalents | 16.05 | (3.09) |
| Opening Balance of Cash & Cash Equivalents | 24.76 | 27.85 |
| Closing Balance of Cash & Cash Equivalents | 40.81 | 24.76 |