Modella Woollens Limited — Quarter ended 31 March 2026 and year ended 31 March 2026
| Sr. No. | Particulars | Quarter Ended | Year Ended | Year Ended |
|---|---|---|---|---|
| 31.03.2026 (Unaudited) | 31.12.2025 (Unaudited) | 31.03.2025 (Unaudited) | ||
| 1 | Income | |||
| Revenue from operations | – | – | – | |
| Other Income | 1.28 | 2.62 | 1.44 | |
| Total Income | 1.28 | 2.62 | 1.44 | |
| 2 | Expenses | |||
| a) Cost of material consumed | – | – | – | |
| b) Purchases of stock-in-trade | – | – | – | |
| c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | – | – | – | |
| d) Employees benefit expenses | 2.38 | 1.81 | 1.71 | |
| e) Finance Cost | – | – | – | |
| f) Depreciation | 0.01 | 0.01 | 0.01 | |
| g) Other Expenditure | 3.31 | 4.77 | 4.58 | |
| Total expenses | 5.70 | 6.59 | 6.30 | |
| 3 | Profit/(Loss) before exceptional Items and Tax(1-2) | (4.42) | (3.97) | (4.87) |
| 4 | Exceptional Items | – | – | – |
| 5 | Profit/(Loss) before tax(3-4) | (4.42) | (3.97) | (4.87) |
| 6 | Tax expense | 0.02 | – | 0.01 |
| 7 | Profit/(Loss) for the period/year(5-6) | (4.44) | (3.97) | (4.87) |
| 8 | Other Comprehensive Income (OCI) | |||
| (a) Items that will not be classified to profit & Loss | ||||
| i) Equity Instruments through other comprehensive income | – | – | – | |
| ii) Income tax effect on above | – | – | – | |
| (b) Items that will be classified to profit & Loss | – | – | – | |
| (c) Other Comprehensive Income for the Year | 0.13 | – | – | |
| Total Other Comprehensive Income | 0.13 | – | – | |
| 9 | Total Other Comprehensive Income after tax(7+8) | (4.31) | (3.97) | (4.87) |
| 10 | Paid-up Equity Share Capital of face value of Rs.10/- each | 91.00 | 91.00 | 91.00 |
| 11 | Other Equity | |||
| 12 | Earning per share(Rs.) (*Not Annualised) | |||
| Basic | (0.47) | (0.44) | (0.53) | |
| Diluted | (0.47) | (0.44) | (0.53) |
| Particulars | 31-Mar-26 Audited | 31-Mar-25 Audited |
|---|---|---|
| ASSETS | ||
| A) Non-current assets | ||
| a) Property, Plant and Equipment | 0.14 | 0.19 |
| b) Financial Assets | ||
| i) Investments | 1.62 | – |
| ii) Loans | – | – |
| iii) Others Financial Assets | – | 2.54 |
| c) Deferred Tax Assets | 0.07 | 0.08 |
| d) Other Non-current Asset | 1.01 | 0.92 |
| Total non-current assets | 2.85 | 3.73 |
| B) Current assets | ||
| a) Inventories | ||
| b) Financial Assets | ||
| i) Trade receivables | – | – |
| ii) Cash and cash equivalents | 0.50 | 17.62 |
| iii) Others Financial Assets | – | – |
| c) Income Tax Assets (net) | – | – |
| d) Other current assets | 1.61 | 1.39 |
| Total Current assets | 2.11 | 19.01 |
| Total assets | 4.96 | 22.74 |
| EQUITY AND LIABILITIES | ||
|---|---|---|
| Equity | ||
| (a) Share capital | 91.00 | 91.00 |
| (b) Other equity | -144.28 | -124.33 |
| Total equity | (53.28) | (33.33) |
| LIABILITIES | ||
|---|---|---|
| A) Non-current liabilities | ||
| a) Financial liabilities | ||
| i) Borrowings | – | – |
| ia) Lease Liabilities | – | – |
| ii) Other financial liabilities | – | – |
| b) Provisions | 0.39 | – |
| Total non-current liabilities | 0.39 | 0.00 |
| B) Current liabilities | ||
|---|---|---|
| a) Financial liabilities | ||
| i) Borrowings | – | – |
| ia) Lease Liabilities | – | – |
| ii) Trade payables | – | – |
| (a) Total outstanding dues of micro enterprises and small enterprises | 0.32 | 0.32 |
| (b) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1.31 | 1.44 |
| iii) Other financial liabilities | – | – |
| b) Provisions | 0.14 | 0.11 |
| c) Other Current Liabilities | 56.07 | 54.20 |
| Total current liabilities | 57.85 | 56.07 |
| Total equity and liabilities | 4.96 | 22.74 |
| Particulars | For the year ended 31st March, 2026 | For the year ended 31st March, 2025 |
|---|---|---|
| Operating activities | ||
| Profit Before Tax | (19.94) | (17.31) |
| Adjustments to reconcile profit before tax to net cash inflow | ||
| Depreciation and amortisation | 0.04 | 0.04 |
| Interest paid | – | – |
| Profit on Sale of mutual fund | – | – |
| Interest on Income Tax Refund | (0.03) | (0.02) |
| Profit on Sale of Shares | (0.03) | |
| Income from SLB Fees | – | – |
| (19.96) | (17.29) | |
| Working capital adjustments :- | ||
| (Increase) / Decrease in Trade and Other Receivables | 0 | 0 |
| Increase / (Decrease) in Provisions | 0.43 | (0.06) |
| (Increase) / Decrease in Other Current Financial Assets | 2.54 | 2.54 |
| (Increase) / Decrease in Income Tax (Assets) | – | – |
| (Increase) / Decrease in Other Current Assets | (0.31) | (0.56) |
| Increase / (Decrease) in Trade and Other Payables | (0.13) | 0.20 |
| Increase / (Decrease) in Other Financial Liabilities | – | – |
| Increase / (Decrease) in Other Current Liabilities | 1.88 | 2.01 |
| Cash generated from operations | (18.24) | |
| Direct taxes paid (Net of Refunds) | (15.55) | – |
| I. Net cash flow from operating activities | (15.55) | (18.24) |
| Investing activities | ||
| Income/Loss on investment | – | – |
| Purchase of PPE | – | (0.23) |
| Investments | (1.62) | – |
| Interest Income | 0.03 | 0.02 |
| Profit on Sale of Shares | 0.03 | – |
| II. Net cash flow used in investing activities | (1.56) | (0.20) |
| Financing activities | ||
| Proceeds from Borrowings (Net) | – | – |
| Loans given /repaid | – | – |
| Income from SLB Fees | – | – |
| Interest paid | – | – |
| III. Net cash flow from financing activities (I+II+III) | – | – |
| Net increase/ (decrease) in cash and cash equivalents | (17.11) | (18.44) |
| Cash and cash equivalents at the beginning of the year | 17.61 | 36.06 |
| Cash and cash equivalents at the end of the year | 0.50 | 17.62 |
| Particulars | As at 31.03.2026 | As at 31.03.2025 |
|---|---|---|
| Cash in Hand | 0.04 | 0.00 |
| Bank Balances | ||
| – In Current Accounts | 0.46 | 17.62 |
| Total | 0.50 | 17.62 |
| Sr. No. | Particulars | Quarter Ended 31.03.2026 (Unaudited) | Quarter Ended 31.12.2025 (Unaudited) | Quarter Ended 31.3.2025 (Unaudited) | Year Ended 31.03.2026 (Audited) | Year Ended 31.3.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Total Income from Operations | 1.28 | 2.62 | 1.44 | 6.88 | 6.67 |
| 2 | Net Profit/(Loss) for the period (before Tax, Exceptional and/or Extraordinary items). | (4.42) | (3.97) | (4.87) | (19.94) | (17.31) |
| 3 | Net Profit/(Loss) for the period before tax (after Exceptional and/or Extraordinary items). | (4.42) | (3.97) | (4.87) | (19.94) | (17.31) |
| 4 | Net Profit/(Loss) for the period after tax (after Exceptional and/or Extraordinary items). | (4.44) | (3.97) | (4.87) | (19.95) | (17.22) |
| 5 | Total Comprehensive Income for the period [Comprising Profit/(Loss) for the period (after tax) and Other Comprehensive Income (after tax)] | (4.31) | (3.97) | (4.87) | (19.82) | (17.22) |
| 6 | Equity Share Capital | 91.00 | 91.00 | 91.00 | 91.00 | 91.00 |
| 7 | Reserves (excluding Revaluation Reserve as shown in the Audited Balance Sheet of the previous year) | – | – | – | – | – |
| 8 | Earning Per Share (of Rs.10/- each) (for continuing and discontinued operations)- | |||||
| 1. Basic: | (0.47) | (0.44) | (0.53) | (2.18) | (1.89) | |
| 2. Diluted: | (0.47) | (0.44) | (0.53) | (2.18) | (1.89) |
| Particulars | Quarter Ended 31-03-2025 |
|---|---|
| Reconciliation of Profit After Tax as reported earlier : | |
| Net Profit/ (Loss) for the quarter (As per AS) : | (4.87) |
| Benefit/Charge : | |
| Impact of Deferred Income (Government grant) Amortized to Income | NIL |
| Impact of fair Valuation of Financial Instruments | NIL |
| Impact of Actuarial Gain/ Loss | NIL |
| Impact of Adjustment to Deferred tax | NIL |
| Net Profit/ (Loss) for the period (As per Ind AS) : | (4.87) |