Amerise Biosciences Limited — Quarter and year ended 31 March 2026
| Sl no. | Particulars | 31-Mar-26 (Audited) | 31-Dec-25 (Unaudited) | 31-Mar-25 (Audited) | 31-Mar-26 (Audited) | 31-Mar-25 (Audited) |
|---|---|---|---|---|---|---|
| Quarter Ended | Year Ended | |||||
| INCOME | ||||||
| (a) | Gross Revenue from sale of products | – | – | – | – | – |
| (b) | Other Operating Revenue | 7.92 | 4.49 | 18.80 | 25.52 | 18.80 |
| 1 | Revenue from Operations | 7.92 | 4.49 | 18.80 | 25.52 | 18.80 |
| 2 | Other Income | – | – | – | – | – |
| 3 | Total Income | 7.92 | 4.49 | 18.80 | 25.52 | 18.80 |
| EXPENSES | ||||||
| (a) | Cost of materials consumed | – | – | – | – | – |
| (b) | Purchases of Stock-in-Trade | – | – | – | – | – |
| (c) | Changes in inventories of finished goods, work-in-progress, and stock-in-trade | – | – | – | – | – |
| (d) | Employee benefit expense | 1.45 | 1.80 | 7.98 | 7.37 | 10.19 |
| (e) | Finance Costs | – | – | – | – | – |
| (f) | Depreciation and amortization expense | – | – | – | – | – |
| (g) | Other expenses | 0.34 | 1.72 | 0.23 | 16.09 | 7.86 |
| 4 | Total Expenses | 1.79 | 3.52 | 8.21 | 23.46 | 18.04 |
| 5 | Profit / (Loss) from operations before exceptional items Tax (1-2) | 6.13 | 0.97 | 10.59 | 2.06 | 0.76 |
| 6 | Exceptional Items | – | – | – | – | – |
| 7 | Profit / (Loss) before Tax (5 ± 6) | 6.13 | 0.97 | 10.59 | 2.06 | 0.76 |
| 8 | Tax Expense | – | – | – | 0.45 | 0.19 |
| 9 | Net Profit / (Loss) after Tax (7 – 8) | 6.13 | 0.97 | 10.59 | 1.61 | 0.57 |
| 10 | Other Comprehensive Income (net of tax ) | |||||
| (i) Items that will not be reclassified to profit or loss | – | – | – | – | – | |
| A | (ii) Income tax relating to items that will not be reclassified to profit or loss | – | – | – | – | – |
| (i) Items that will be reclassified to profit or loss | – | – | – | – | – | |
| B | (ii) Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – |
| 11 | Total Comprehensive Income for the period (9 ± 10) | 6.13 | 0.97 | 10.59 | 1.61 | 0.57 |
| 12 | Paid-up equity share capital (Face Value of Rs. 1/- each) | 660.69 | 660.69 | 660.69 | 660.69 | 660.69 |
| 13 | Other Equity | – | – | – | (121.10) | (122.71) |
| 14 | Earnings Per Share (of Rs. 1/- each) (not annualised): | |||||
| (a) Basic | 0.01 | 0.00 | 0.02 | 0.00 | 0.00 | |
| (b) Diluted | 0.01 | 0.00 | 0.02 | 0.00 | 0.00 |
| Standalone Statement of Assets and Liabilities | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| Particulars | Audited | Audited |
| A. ASSETS | ||
| 1. Non-current assets | ||
| Sub-total – Non-Current Assets | 681.00 | 843.64 |
| 2. Current assets | ||
| Sub-total – Current Assets | 61.19 | 2.69 |
| TOTAL – ASSETS | 742.19 | 846.33 |
| B. EQUITY AND LIABILITIES | ||
| 1. Equity | ||
| Sub-total – Shareholders’ funds | 539.59 | 537.98 |
| 2. LIABILITIES | ||
| Sub-total – Non-current liabilities | – | – |
| Sub-total – Current liabilities | 202.60 | 308.35 |
| TOTAL – EQUITY AND LIABILITIES | 742.19 | 846.33 |
| Particulars | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Profit before tax | 2.06 | 0.76 |
| Operating profit before working capital changes | 2.06 | 0.76 |
| Movement in Working Capital: | ||
| Increase/(decrease) in Inventory | – | – |
| Increase/(decrease) in Trade receivables | – | – |
| Increase/(decrease) in Short Term Loan & Advances | – | – |
| Increase/(decrease) in Current Liabilities | 105.75- | 306.80 |
| Increase/(decrease) in Trade Payable | – | – |
| Increase/(decrease) in Other Current Assets | 1.53- | 0.29- |
| Direct taxes paid (net of refunds) | 0.45- | 0.19- |
| Net Cash Flow from Operating Activities(A) | 105.67- | 307.08 |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Investments In Shares /withdrawl in Partnership Firm | 138.87- | 11.60- |
| Purchase / Sale of Fixed Assets | – | – |
| Interest Received | – | – |
| Change in Bank balances not considered as cash | – | – |
| Increase/(decrease) in Long Term Loan & Advances | 301.51 | 295.37- |
| Net Cash Flow from Invesing Activities(B) | 162.64 | 306.97- |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceed (Repayment) from long term borrowing | – | – |
| Proceed (Repayment) from short term borrowing | – | – |
| Finance Cost | – | – |
| Proceed from Other Non Current Assets | – | – |
| Net Cash Flow from Financing Activities(C) | – | – |
| Net increase/(decrease) in cash & cash equivalents(A+B+C) | 56.97 | 0.11 |
| Cash and Cash equivalents (Opening Balance) | 2.22 | 2.11 |
| Cash and Cash equivalents (Closing Balance) | 59.19 | 2.22 |