SNL Bearings Limited — Quarter and year ended 31 March 2026
| Sr No. | Particulars | Quarter ended 31.03.2026 (Unaudited) (Refer Note 6) | Quarter ended 31.12.2025 (Unaudited) | Quarter ended 31.03.2025 (Unaudited) (Refer Note 6) | Year ended 31.03.2026 (Audited) | Year ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) Revenue from operations | 1,522 | 1,426 | 1,381 | 5,662 | 5,119 | |
| (b) Other income | (1) | 74 | 66 | 207 | 260 | |
| Total income | 1,521 | 1,500 | 1,447 | 5,869 | 5,379 | |
| 2 | Expenses | |||||
| (a) Cost of materials consumed | 481 | 533 | 449 | 1,918 | 1,839 | |
| (b) Changes in inventories of finished goods and work-in-progress | 63 | (25) | 100 | 54 | (39) | |
| (c) Employee benefits expense | 280 | 275 | 231 | 1,042 | 935 | |
| (d) Finance costs (*) | 0 | 0 | 0 | 1 | 1 | |
| (e) Depreciation and amortisation expense | 42 | 44 | 39 | 173 | 154 | |
| (f) Other expenses | 313 | 312 | 277 | 1,223 | 1,075 | |
| Total expenses | 1,179 | 1,139 | 1,096 | 4,411 | 3,965 | |
| 3 | Profit before tax (1-2) | 342 | 361 | 351 | 1,458 | 1,414 |
| 4 | Tax expense / (credit) | |||||
| (a) Current tax | 84 | 79 | 98 | 347 | 360 | |
| (b) Deferred tax (net) | 2 | 17 | (27) | 27 | (32) | |
| (c) Tax pertaining to earlier years | (1) | – | – | (1) | – | |
| Total tax expense | 85 | 96 | 71 | 373 | 328 | |
| 5 | Profit after tax (3-4) | 257 | 265 | 280 | 1,085 | 1,086 |
| 6 | Other comprehensive (loss) / income | |||||
| Items that will not be reclassified subsequently to profit or loss | ||||||
| (a) Remeasurements of the defined benefit plan | (2) | 4 | (2) | 6 | (1) | |
| (b) Tax credit / (expense) on items that will not be reclassified to profit or loss (*) | 1 | (1) | 1 | (1) | 0 | |
| Other comprehensive (loss) / income | (1) | 3 | (1) | 5 | (1) | |
| 7 | Total comprehensive income (5+6) | 256 | 268 | 279 | 1,090 | 1,085 |
| 8 | Paid-up share capital | 361 | 361 | 361 | 361 | 361 |
| (Face value – ₹ 10 per share) | ||||||
| 9 | Other equity | – | – | – | 7,224 | 6,423 |
| 10 | Basic and diluted earnings per equity share (Face value ₹ 10 each) | 7.12 | 7.34 | 7.76 | 30.05 | 30.08 |
| (not annualised except for the year end) (in ₹) |
| Sr. No | Particulars | As at 31.03.2026 Audited | As at 31.03.2025 Audited |
|---|---|---|---|
| A | ASSETS | ||
| 1 | Non-current assets | ||
| (a) Property, plant and equipment | 1,263 | 1,408 | |
| (b) Intangible assets | 30 | 4 | |
| (c) Intangible assets under development | – | 12 | |
| (d) Financial assets | |||
| (i) Loans (*) | 0 | 0 | |
| (ii) Other financial assets | 76 | 76 | |
| (e) Income tax assets (net) | 4 | 4 | |
| (f) Other non-current assets | 140 | 127 | |
| Total non – current assets | 1,513 | 1,631 | |
| 2 | Current assets | ||
| (a) Inventories | 1,165 | 1,288 | |
| (b) Financial assets | |||
| (i) Investments | 3,920 | 3,448 | |
| (ii) Trade receivables | 943 | 954 | |
| (iii) Cash and cash equivalents | 32 | 34 | |
| (iv) Bank balances other than cash and cash equivalents | 776 | 80 | |
| (v) Loans | 1 | 1 | |
| (c) Income tax assets (net) | 33 | 21 | |
| (d) Other current assets | 39 | 46 | |
| Total current assets | 6,909 | 5,872 | |
| Total assets | 8,422 | 7,503 | |
| B | EQUITY AND LIABILITIES | ||
| 1 | Equity | ||
| (a) Equity share capital | 361 | 361 | |
| (b) Other equity | 7,224 | 6,423 | |
| Total equity | 7,585 | 6,784 | |
| 2 | Non-current liabilities | ||
| (a) Financial liabilities | |||
| (i) Lease liabilities | 7 | 7 | |
| (b) Deferred tax liabilities (net) | 190 | 162 | |
| Total non-current liabilities | 197 | 169 | |
| 3 | Current liabilities | ||
| (a) Financial liabilities | |||
| (i) Lease liabilities (*) | 0 | 0 | |
| (ii) Trade payables | |||
| Total outstanding dues of micro enterprises and small enterprises | 58 | 24 | |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 310 | 241 | |
| (iii) Other financial liabilities | 152 | 138 | |
| (b) Other current liabilities | 78 | 93 | |
| (c) Provisions | 42 | 54 | |
| Total current liabilities | 640 | 550 | |
| Total liabilities | 837 | 719 | |
| Total equity and liabilities | 8,422 | 7,503 |
| Particulars | Year ended 31.03.2026 Audited | Year ended 31.03.2025 Audited |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit before tax | 1,458 | 1,414 |
| Adjustments for: | ||
| – Depreciation and amortisation expenses | 173 | 154 |
| – Finance costs | 1 | 1 |
| – Interest income from other financial assets measured at amortised cost | (19) | (68) |
| – Loss on sale of property, plant and equipment (net) | 3 | 1 |
| – Profit on sale of investments | (14) | (75) |
| – Fair value changes on financial assets measured at FVTPL | (174) | (115) |
| – Foreign exchange gain (unrealised) | (1) | (3) |
| Operating profit before working capital changes | 1,427 | 1,309 |
| Changes in working capital: | ||
| Adjustment for decrease/(increase) in operating assets: | ||
| – Inventories | 123 | (201) |
| – Trade receivables | 11 | (317) |
| – Loans and other non-current and current assets | 5 | (120) |
| Adjustment for increase/(decrease) in operating liabilities: | ||
| – Trade payables | 103 | 14 |
| – Other financial liabilities, provision and other current liabilities | (14) | 49 |
| Cash generated from operations | 1,655 | 734 |
| Direct taxes paid (net) | (326) | (343) |
| Net cash generated from operating activities (A) | 1,329 | 391 |
| B. Cash flow from investing activities | ||
| Purchase of property, plant and equipment and intangible assets (including movement of intangible assets under development, capital creditors and capital advances) | (109) | (34) |
| Purchase of current investments | (1,000) | (3,475) |
| Sale proceeds of current investments | 705 | 1,639 |
| Taxes on proceeds from sale of current investments | (8) | (41) |
| Sale proceeds of property, plant and equipment | 50 | 7 |
| (Investments in) / proceeds from bank deposits (net) | (698) | 1,662 |
| Interest received from bank deposits | 19 | 103 |
| Net cash used in investing activities (B) | (1,041) | (139) |
| C. Cash flow from financing activities | ||
| Repayment of long term borrowings | – | (3) |
| Settlement of lease obligations | ||
| – Cash payments for principal portion (*) | (0) | (0) |
| – Cash payments for interest portion (*) | (0) | (0) |
| Interest paid on lease liabilities | (1) | (1) |
| Movement in unclaimed dividend account (including payment to Investor Education and Protection Fund) | (2) | (4) |
| Dividends paid on equity shares | (287) | (249) |
| Net cash used in financing activities (C) | (290) | (257) |
| Net decrease in cash and cash equivalents (A+B+C) | (2) | (5) |
| Add: Balance of cash and cash equivalents at the beginning of the year | 34 | 39 |
| Closing balance of cash and cash equivalents | 32 | 34 |
| Components of cash and cash equivalents: | ||
| Cash on hand (*) | 0 | 0 |
| Balances with banks in current accounts | 32 | 34 |
| Total | 32 | 34 |