CFF Fluid Control Limited — Half year and year ended 31st March, 2026 (audited)
| Sr. No. | Particulars | Half year Ended | Year ended | Year ended |
|---|---|---|---|---|
| Audited (Refer Note 4) 31-Mar-26 |
Unaudited 30-Sep-25 |
Audited (Refer Note 4) 31-Mar-25 |
||
| 1 | Revenue | |||
| (a) | Revenue from operations | 10,450.71 | 10,412.92 | 6,552.64 |
| (b) | Other Income | 15.73 | 8.58 | 35.33 |
| Total Revenue | 10,476.44 | 10,421.50 | 6,587.97 | |
| 2 | Expenses | |||
| (a) | Cost of Material Consumed | 4,880.78 | 5,471.58 | 2,403.68 |
| (b) | Operating Expenses | 1,182.00 | 654.57 | 1,757.25 |
| (c) | Changes in inventories of stock-in-trade | (221.28) | (198.07) | (355.00) |
| (d) | Employee Benefit Expenses | 728.55 | 786.09 | 617.78 |
| (e) | Finance Costs | 48.19 | 87.47 | 108.90 |
| (f) | Depreciation and Amortisation | 303.57 | 296.59 | 323.72 |
| (g) | Other Expenses | 910.77 | 760.76 | 346.59 |
| (h) | Prior Period Expenses | 2.20 | (0.02) | (0.45) |
| Total Expenses | 7,834.78 | 7,858.97 | 5,202.47 | |
| 3 | Profit / (Loss) from ordinary activities before exceptional items (1-2) | 2,641.66 | 2,562.53 | 1,385.50 |
| 4 | Exceptional Items | – | – | – |
| 5 | Profit / (Loss) from ordinary activities before tax (3+4) | 2,641.66 | 2,562.53 | 1,385.50 |
| 6 | Tax Expenses | |||
| (a) | Current Year | 728.94 | 635.00 | 400.00 |
| (b) | Deferred Tax | (125.87) | (9.80) | (3.55) |
| (c) | Short/ (Excess )Tax Provision for Earlier years | 31.61 | 24.65 | 8.64 |
| Total Tax Expenses (a+b+c) | 634.68 | 649.85 | 405.08 | |
| 7 | Net Profit / Loss from continuing operations (5-6) | 2,006.98 | 1,912.68 | 980.42 |
| 8 | Profit / (Loss) from discontinuing operations | – | – | – |
| 9 | Tax expenses of discontinuing operations | – | – | – |
| 10 | Profit / (Loss) from discontinuing operations after tax (8-9) | – | – | – |
| 11 | Profit / (Loss) for the period (7+10) | 2,006.98 | 1,912.68 | 980.42 |
| 12 | Paid up equity share capital (Paid up Rs. 10 per share) | 1,947.41 | 2,097.41 | 1,947.41 |
| 13 | Reserve excluding Revaluation Reserve as per Balance Sheet of Previous accounting year | 24,524.43 | 12,836.49 | 12,836.49 |
| 14 | Earnings per share (before extraordinary items) (In Rs.) (not annualised) |
|||
| Basic | 9.57 | 9.49 | 5.03 | |
| Diluted | 9.57 | 9.49 | 5.03 |
| Objective of the Issue | Amount as per Prospectus | Amount Utilised till March 31, 2026 | Amount Unutilised | Deviation (if Any) |
|---|---|---|---|---|
| Working Capital | 7,260.00 | 7,260.00 | – | – |
| General Corporate Purpose | 833.00 | 860.51 | – | 27.51 |
| Issue Expenses | 682.00 | 554.49 | – | (27.51) |
| Total | 8,775.00 | 8,775.00 | – | – |
| Particulars | As on 31-Mar-26 | As on 31-Mar-25 |
|---|---|---|
| EQUITY AND LIABILITIES | ||
| Shareholder’s Funds | ||
| (a) Equity Share Capital | 2,097.41 | 1,947.41 |
| (b) Reserves and Surplus | 24,524.43 | 12,836.49 |
| Sub-Total (Shareholder’s Funds) | 26,621.84 | 14,783.90 |
| LIABILITIES | ||
| Non-Current Liabilities | ||
| (a) Long Term Borrowing | 325.66 | 479.66 |
| (b) Long Term Provisions | 59.16 | 49.32 |
| Sub-Total (Non-Current Liabilities) | 384.82 | 528.98 |
| Current Liabilities | ||
| (a) Short Term Borrowings | 1,656.20 | 1,631.77 |
| (b) Trade Payables | ||
| – Due to Micro and Small Enterprises | – | – |
| – Due to Others | 1,965.19 | 1,551.65 |
| (c) Other Current Liabilities | 281.19 | 253.11 |
| (d) Short Term Provisions | 832.59 | 1,153.28 |
| Sub-Total (Current Liabilities) | 4,735.17 | 4,589.81 |
| TOTAL (EQUITY AND LIABILITIES) | 31,741.83 | 19,902.69 |
| ASSETS | ||
| Non-Current Assets | ||
| (a) Property, Plant and Equipment and Intangible Assets: | ||
| (i) Property, Plant and Equipment | 2,433.44 | 2,717.24 |
| (ii) Intangible Assets | 625.46 | 834.21 |
| (iii) Capital Work-in-Progress | 754.94 | 158.53 |
| (iv) Intangible Assets under Development | 322.54 | 55.05 |
| (b) Deferred Tax Assets | 165.52 | 29.85 |
| (c) Other Non-Current Assets | 81.55 | 90.50 |
| Sub-Total (Non-Current Assets) | 4,383.45 | 3,885.38 |
| Current Assets | ||
| (b) Inventories | 5,369.15 | 5,985.12 |
| (b) Trade Receivables | 10,461.15 | 5,965.99 |
| (c) Cash and Cash Equivalents | 4,355.02 | 259.75 |
| (d) Short Term Loans And Advances | 4,400.46 | 2,501.30 |
| (e) Other Current Assets | 2,772.60 | 1,305.15 |
| Sub-Total (Current Assets) | 27,358.38 | 16,017.31 |
| TOTAL (ASSETS) | 31,741.83 | 19,902.69 |
| Particulars | For the Year ended 31-Mar-26 | For the Year ended 31-Mar-25 |
|---|---|---|
| CASH FLOWS FROM OPERATING ACTIVITIES | ||
| Profit before tax and extraordinary items | 5,204.19 | 3,294.13 |
| Adjustments for depreciation & amortization | 600.16 | 613.13 |
| Effect of Exchange Rate Change | 109.82 | (37.37) |
| Non Cash Expenses | 11.95 | 36.35 |
| Interest Income | (18.36) | (16.37) |
| Finance Costs | 135.66 | 223.68 |
| Operating profit before working capital changes | 6,043.42 | 4,113.56 |
| Adjustment for: | ||
| Inventories | 615.97 | (716.94) |
| Trade Receivables | (4,495.16) | (5,083.69) |
| Other Current Assets | (3,366.61) | 475.14 |
| Other Non current Assets | 8.96 | (34.32) |
| Trade Payables | 303.71 | 1,202.05 |
| Other Current Liabilities | 28.09 | (62.18) |
| Short-term Provisions | (0.91) | 34.61 |
| Long-term Provisions | 0.00 | (35.24) |
| Cash used/ generated for operating activities: | (862.54) | (107.02) |
| Direct taxes paid | 1,742.08 | 214.75 |
| Net cash flow from operating activities (A) | (2,604.62) | (321.77) |
| CASH FLOWS FROM INVESTING ACTIVITIES | ||
| Purchase of property, plant & equipment | (971.51) | (507.29) |
| Interest Received | 18.36 | 16.37 |
| Net cash flow from investing activities (B) | (953.15) | (490.92) |
| CASH FLOWS FROM FINANCING ACTIVITIES | ||
| Proceeds from Issue of Share Capital | 8,120.51 | – |
| Proceeds from Long Term Borrowings | (154.01) | (159.39) |
| Proceeds from Short Term Borrowings | 24.44 | (77.07) |
| Dividends Paid | (202.24) | (194.74) |
| Interest paid | (135.66) | (223.68) |
| Net cash flow from financing activities (C) | 7,653.05 | (654.88) |
| Net cash flow during the period (A + B + C) | 4,095.27 | (1,467.57) |
| Add: opening cash and cash equivalents | 259.75 | 1,727.32 |
| Closing cash and cash equivalents | 4,355.02 | 259.75 |
| Components of cash and cash equivalents | ||
| Cash on hand | 0.62 | 6.11 |
| Balances with banks in current accounts | 4,067.04 | 2.20 |
| Bank Deposit having maturity of less than 3 months | 287.36 | 251.44 |
| Total cash and cash equivalents | 4,355.02 | 259.75 |
| Sr. No. | Particulars | Disclosures |
|---|---|---|
| 1. | Reason for change viz. appointment, ~~re appointment, resignation, removal, death or otherwise~~ ; | Appointment of Internal Auditor to comply with the provisions of the Section 138 of Companies Act, 2013 |
| 2. | Date of appointment | May 05, 2026 |
| 3. | Brief profile | M/s. Ravi Seth & Co., Chartered Accountants (Firm Registration Number: 108757W). Firm has expertise in the various fields of professional services including Auditing & Assurance, Tax & Regulatory Services, Business Advisory, Accounting etc. |
| 4. | Terms of Appointment | For F.Y 2026-27 & 2027-28 |
| 5. | Disclosure of relationships between Directors (in case of appointment of directors) | Not Applicable |
| Sr. No. | Particulars | Disclosures |
|---|---|---|
| 1. | Reason for change viz. appointment, ~~re appointment, resignation, removal, death or otherwise;~~ | Appointment of Secretarial Auditor to comply with the provisions of the Section 204 of Companies Act, 2013 |
| 2. | Date of appointment | May 05, 2026 |
| 3. | Brief profile | M/s. M Rupareliya & Associates is a Company Secretary Firm (Membership No. 51422, COP No. 18634) based out of Rajkot, Gujarat. |
| 4. | Terms of Appointment | For F.Y 2026-27 & 2027-28 |
| 5. | Disclosure of relationships between Directors (in case of appointment of directors) | Not Applicable |
| Sr. No. | Particulars | Disclosures |
|---|---|---|
| 1. | Reason for change viz. appointment, ~~re appointment, resignation, removal, death or otherwise;~~ | Appointment of Cost Auditor to comply with the provisions of the Section 148 of Companies Act, 2013 |
| 2. | Date of appointment | May 05, 2026 |
| 3. | Brief profile | M/s. A.S Rao & Co. is Cost Accountants firm based in Hyderabad |
| 4. | Terms of Appointment | For F.Y |