AUTOMOBILE CORPORATION OF GOA LIMITED — Quarter and year ended 31 March 2026
| Sr. No. | PARTICULARS | 3 months ended 31 March 2026 (Audited) Refer note 4 | Preceding 3 months ended 31 December 2025 (Audited) | Corresponding 3 months ended 31 March 2025 (Audited) Refer note 4 | For the year ended on 31 March 2026 (Audited) | Previous year ended 31 March 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue from operations | |||||
| a) Sale of products (net) | 26,526.69 | 19,866.53 | 21,576.89 | 91,727.46 | 65,111.38 | |
| b) Other operating revenue | 537.28 | 155.57 | 109.44 | 1,638.03 | 965.36 | |
| Total revenue from operations (a) + (b) | 27,063.97 | 20,022.10 | 21,686.33 | 93,365.49 | 66,076.74 | |
| Other Income | 565.97 | 346.17 | 382.23 | 1,750.36 | 1,485.14 | |
| Total income | 27,629.94 | 20,368.27 | 22,068.56 | 95,115.85 | 67,561.88 | |
| a) Cost of materials consumed | 18,852.85 | 14,564.94 | 15,239.57 | 65,197.93 | 45,613.63 | |
| b) Changes in inventories of finished goods and work-in-progress & scrap | 615.99 | (632.61) | (32.00) | 457.83 | 801.33 | |
| c) Employee benefits expense | 1,444.89 | 1,334.86 | 1,240.72 | 5,379.27 | 4,905.46 | |
| d) Finance costs | 3.29 | 3.90 | 1.93 | 12.83 | 9.01 | |
| e) Depreciation and amortisation expense | 151.02 | 147.14 | 121.31 | 566.50 | 460.24 | |
| f) Other expenses | 3,662.85 | 3,162.75 | 3,238.44 | 13,758.65 | 9,522.07 | |
| 2 | Total expenses | 24,730.89 | 18,580.98 | 19,809.97 | 85,373.01 | 61,311.74 |
| 3 | Profit from ordinary activities before tax (1-2) | 2,899.05 | 1,787.29 | 2,258.59 | 9,742.84 | 6,250.14 |
| 4 | Exceptional – loss (refer note 7) | – | 328.63 | – | 328.63 | – |
| 5 | Profit from ordinary activities before tax (3-4) | 2,899.05 | 1,458.66 | 2,258.59 | 9,414.21 | 6,250.14 |
| 6 | Tax expense / (credit) (net) | |||||
| (a) Current tax | 709.93 | 376.51 | 490.80 | 2,407.50 | 1,510.57 | |
| (b) Deferred tax | 56.81 | (3.68) | 84.19 | 17.65 | 79.15 | |
| 7 | Profit for the period (5-6) | 2,132.31 | 1,085.83 | 1,683.60 | 6,989.06 | 4,660.42 |
| 8 | Other comprehensive income: | |||||
| Items that will not be reclassified to profit and loss: | ||||||
| (a) Remeasurement (losses)/gains on defined benefit obligations | 30.17 | 74.99 | (42.13) | 24.43 | 49.27 | |
| (b) Income tax (expense)/credit relating to items that will not be reclassified to profit or loss. | (7.60) | (18.87) | 10.60 | (6.15) | (12.40) | |
| Total Other comprehensive (loss)/income for the period | 22.57 | 56.12 | (31.53) | 18.28 | 36.87 | |
| 9 | Total Comprehensive income for the period (7+8) | 2,154.88 | 1,141.95 | 1,652.07 | 7,007.34 | 4,697.29 |
| 10 | Paid Up Equity Share Capital (Face Value Rs.10/-) each | 608.86 | 608.86 | 608.86 | 608.86 | 608.86 |
| 11 | Reserves (excluding revaluation reserve) | – | – | – | 30,250.44 | 24,765.25 |
| 12 | Basic Earnings per share (in Rs.) | 35.02 | 17.84 | 27.65 | 114.79 | 76.54 |
| * (not annualised) | * | * | * | * | * | |
| 13 | Diluted Earnings per share (in Rs.) | 35.02 | 17.84 | 27.65 | 114.79 | 76.54 |
| * (not annualised) | * | * | * | * | * |
| Particulars | As at 31 March 2026 Audited | As at 31 March 2025 Audited |
|---|---|---|
| I. ASSETS | ||
| (1) Non-current assets | ||
| (a) Property plant and equipment | 6,905.97 | 6,127.76 |
| (b) Capital work-in progress | 2,514.44 | 113.81 |
| (c) Investment property | 13.47 | 13.67 |
| (d) Other intangible assets | 108.54 | 84.37 |
| (e) Financial assets | ||
| (i) Other financial assets | 63.37 | 128.59 |
| (f) Other tax assets (net) | 88.80 | 211.79 |
| (g) Other non-current assets | 221.06 | 159.02 |
| Total non-current assets | 9,915.65 | 6,839.01 |
| (2) Current assets | ||
| (a) Inventories | 6,806.88 | 5,605.94 |
| (b) Financial assets | ||
| (i) Investment | – | 12,016.08 |
| (ii) Trade receivables | 6,273.15 | 13,151.30 |
| (iii) Cash and cash equivalents | 12,135.36 | 3,591.23 |
| (iv) Bank balances other than (iii) cash and cash equivalents above | 9,196.12 | 3,561.18 |
| (v) Loans | – | 19.50 |
| (vi) Other financial assets | 227.26 | 226.40 |
| (c) Other current assets | 1,326.34 | 1,515.75 |
| Total current assets | 35,965.11 | 39,687.38 |
| Total Assets | 45,880.76 | 46,526.39 |
| II. EQUITY AND LIABILITIES | ||
| (1) Equity | ||
| (a) Equity share capital | 608.86 | 608.86 |
| (b) Other equity | 30,250.44 | 24,765.25 |
| Total equity | 30,859.30 | 25,374.11 |
| (2) Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Lease liabilities | 69.60 | 67.24 |
| (b) Provisions | 1,098.11 | 1,016.13 |
| (c) Deferred tax liabilities (net) | 348.40 | 324.59 |
| Total Non-current liabilities | 1,516.11 | 1,407.96 |
| (3) Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 879.80 | 8,503.80 |
| (ii) Lease liabilities | 2.54 | 2.78 |
| (iii) Trade payables | ||
| (a) total outstanding dues of micro enterprise and small enterprises | 2,528.65 | 1,937.19 |
| (b) total outstanding dues of creditors other than micro enterprises and small enterprises | 8,414.70 | 7,499.18 |
| (iv) Other financial liabilities | 495.11 | 315.72 |
| (b) Other current liabilities | 456.86 | 750.21 |
| (c) Provisions | 597.03 | 575.70 |
| (d) Current tax liabilities (net) | 130.66 | 159.74 |
| Total current liabilities | 13,505.35 | 19,744.32 |
| Total liabilities | 15,021.46 | 21,152.28 |
| Total Equity and Liabilities | 45,880.76 | 46,526.39 |
| Sr. No. | PARTICULARS | 3 months ended 31 March 2026 (Audited) Refer note 4 | Preceding 3 months ended 31 December 2025 (Audited) | Corresponding 3 months ended 31 March 2025 (Audited) Refer note 4 | Year to date figures for the current year ended 31 March 2026 (Audited) | Previous year ended 31 March 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Segment revenue (refer footnote below) | |||||
| a) Pressing segment | ||||||
| i) External revenue | 2,473.34 | 1,560.89 | 1,805.31 | 7,871.02 | 6,878.27 | |
| ii) Inter segment revenue | – | 7.90 | – | 7.90 | 8.54 | |
| b) Bus body segment | 24,590.63 | 18,461.21 | 19,881.02 | 85,494.47 | 59,198.47 | |
| Total | 27,063.97 | 20,030.00 | 21,686.33 | 93,373.39 | 66,085.28 | |
| less: Inter segment revenue | – | 7.90 | – | 7.90 | 8.54 | |
| Total revenue from operations | 27,063.97 | 20,022.10 | 21,686.33 | 93,365.49 | 66,076.74 | |
| 2 | Segment results Before tax and interest from segment | |||||
| a) Pressing segment | 342.59 | (13.02) | 98.44 | 612.27 | 424.76 | |
| b) Bus body segment | 2,319.15 | 1,301.25 | 1,945.91 | 7,871.93 | 4,783.36 | |
| Total | 2,661.74 | 1,288.23 | 2,044.35 | 8,484.20 | 5,208.12 | |
| Less: | ||||||
| i) Finance cost | 1.63 | 2.66 | 0.72 | 7.50 | 4.14 | |
| ii) Other un-allocable (income)/expenditure (net) | (238.94) | (173.09) | (214.96) | (937.51) | (1,046.16) | |
| Total profit before tax | 2,899.05 | 1,458.66 | 2,258.59 | 9,414.21 | 6,250.14 | |
| 3 | Capital employed (Segment assets less Segment liabilities) | |||||
| a) Pressing segment | 3,149.21 | 3,287.08 | 3,123.82 | 3,149.21 | 3,123.82 | |
| b) Bus body segment | 6,899.24 | 4,876.16 | 3,540.88 | 6,899.24 | 3,540.88 | |
| c) Unallocated | 20,810.85 | 20,845.61 | 18,709.41 | 20,810.85 | 18,709.41 | |
| Total capital employed in the Company | 30,859.30 | 29,008.85 | 25,374.11 | 30,859.30 | 25,374.11 |
| Particulars | 31 March 2026 Audited | 31 March 2025 Audited |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit before tax for the year | 9,414.21 | 6,250.14 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 566.50 | 460.24 |
| Fair value gain on investments | – | (16.08) |
| Gain on redemption of investments | (19.06) | – |
| Loss on sale/scrap of property, plant and equipment | 11.25 | 3.75 |
| Finance costs | 12.83 | 9.01 |
| Interest income | (1,353.23) | (1,266.07) |
| Operating profit before working capital changes | (781.71) | (809.15) |
| Operating profit before working capital changes total | 8,632.50 | 5,440.99 |
| Changes in working capital | ||
| Inventories | (1,200.94) | (688.42) |
| Trade receivables | 6,878.15 | (5,491.02) |
| Other current assets | 189.41 | (582.50) |
| Loans to employees | 19.50 | (6.89) |
| Other current financial assets | (0.86) | (6.16) |
| Non current financial asset | 65.22 | 435.12 |
| Other non-current assets | 5.82 | 7.61 |
| Trade payables | 1,506.98 | 2,897.24 |
| Other financial liabilities | 0.11 | (3.00) |
| Other current liabilities | (293.35) | 82.44 |
| Provisions | 127.74 | 287.99 |
| Cash generated from operations | 7,297.78 | (3,067.59) |
| Income taxed paid (net of refund) | (2,313.59) | (1,401.65) |
| Net cash generated from operations | 13,616.69 | 971.75 |
| B. Cash flow from investing activities | ||
| Acquisition of property plant and equipment | (3,691.93) | (1,637.31) |
| Proceeds from sale of property, plant and equipment | 13.33 | 24.68 |
| Deposit placed | (17,899.90) | (5,438.24) |
| Deposit matured | 12,274.41 | 3,100.00 |
| Inter corporate deposit placed | (27,500.00) | (12,200.00) |
| Inter corporate deposit matured | 27,500.00 | 25,300.00 |
| Sale of mutual funds | 12,035.14 | (12,000.00) |
| Interest received | 1,353.23 | 1,462.32 |
| Net cash generated/(used in) from investing activities | 4,084.28 | (1,388.55) |
| C. Cash flow from financing activities | ||
| (repayment)/Proceeds from short term borrowings | (7,624.00) | 2,315.84 |