PAUSHAK LIMITED (formerly known as Darshak Limited) — Quarter and year ended 31st March, 2026
| Sr. No. | Particulars | Quarter Ended 31.03.2026 (Audited) | Quarter Ended 31.03.2025 (Unaudited) | Year End 31.03.2026 (Audited) | Year End 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| 1 | Revenue from Operations | 5,514 | 4,880 | 5,236 | 21,860 |
| Other Income | 821 | 97 | 11 | 1,211 | |
| Total Income | 6,335 | 4,977 | 5,247 | 23,071 | |
| 3 | Expenses: | ||||
| (a) | Cost of Materials consumed | 1,903 | 1,198 | 1,132 | 5,724 |
| (b) | Change in Inventories of finished goods, semi-finished goods and work-in-progress | (853) | (202) | (228) | (1,147) |
| (c) | Employee benefits expense (Refer note 4) | 926 | 1,090 | 923 | 3,976 |
| (d) | Finance Costs | 102 | 101 | 96 | 318 |
| (e) | Depreciation and amortisation expense | 780 | 495 | 370 | 2,138 |
| (f) | Other expenses | 1,866 | 1,652 | 1,821 | 7,228 |
| Total Expenses | 4,733 | 4,235 | 4,024 | 18,030 | |
| 4 | Profit before Tax | 1,602 | 742 | 1,223 | 5,041 |
| 5 | Tax Expense: | ||||
| (a) | Current Tax | 363 | (88) | 526 | 350 |
| (b) | Deferred Tax | (11) | 213 | (264) | 759 |
| 6 | Profit after tax | 1,251 | 617 | 960 | 3,933 |
| 7 | Other Comprehensive Income | ||||
| (a) | Item that will not be reclassified to profit or loss | (114) | – | 930 | (103) |
| (b) | Income tax relating to item that will not be reclassified to profit or loss | 17 | (0) | (132) | 14 |
| (c) | Item that will be reclassified to profit or loss | (785) | – | – | (785) |
| (d) | Income tax relating to item that will be reclassified to profit or loss | 110 | (12) | (11) | 121 |
| Total Comprehensive Income for the period | 478 | 606 | 1,747 | 3,180 | |
| 9 | Paid up Equity Share Capital (Face Value of Rs 5/- each) | 1,233 | 1,233 | 308 | 1,233 |
| 10 | Other Equity excluding Revaluation Reserves | 38,363 | |||
| 11 | Earnings per equity share (Refer note 5) – Basic & Diluted (in Rs.) | 5.07 | 2.50 | 3.90 | 15.95 |
| Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| Property, Plant and Equipment | 37,663 | 14,102 |
| Capital Work-in-progress | 2,617 | 18,986 |
| Other Intangible Assets | 4 | 5 |
| Financial Assets – Investments | 12,239 | 13,085 |
| Other Financial Assets | 288 | 345 |
| Other Non – Current Assets | 11 | 717 |
| Total Non Current Assets | 52,828 | 47,240 |
| Current assets | ||
| Inventories | 3,664 | 2,164 |
| Financial Assets – Investments | 2,735 | 852 |
| – Trade receivables | 5,486 | 5,452 |
| – Cash and Cash Equivalents | 2 | 1 |
| – Bank Balance other than cash and cash equivalents | 72 | 60 |
| – Other Financial Assets | 65 | 63 |
| Other current assets | 1,142 | 1,366 |
| Total Current Assets | 13,166 | 9,958 |
| TOTAL ASSETS | 65,994 | 57,198 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity Share Capital | 1,233 | 308 |
| Other Equity | 47,879 | 46,541 |
| Total Equity | 49,112 | 46,849 |
| Liabilities | ||
| Non-Current Liabilities | ||
| Financial Liabilities – Borrowings | 6,000 | 2,500 |
| Provisions | 202 | 160 |
| Deferred Tax Liabilities (Net) | 3,815 | 3,191 |
| Other Non Current Liabilities | 321 | 354 |
| Total Non Current Liabilities | 10,337 | 6,205 |
| Current Liabilities | ||
| Financial Liabilities – Borrowings | 1,694 | 1 |
| Trade Payables — Total outstanding dues of micro enterprises and small enterprises | 211 | 143 |
| Trade Payables — Total outstanding dues of creditors other than micro enterprises and small enterprises | 2,856 | 1,872 |
| Other Financial Liabilities | 1,408 | 1,686 |
| Other Current Liabilities | 149 | 158 |
| Provisions | 107 | 69 |
| Current Tax Liabilities (Net) | 120 | 304 |
| Total Current Liabilities | 6,344 | 4,934 |
| Total Liabilities | 16,882 | 10,649 |
| TOTAL EQUITY AND LIABILITIES | 65,994 | 57,198 |
| Particulars | For the Year ended 31st March, 2026 (Audited) | For the Year ended 31st March, 2025 (Audited) |
|---|---|---|
| A CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Net Profit before tax | 5,041.13 | 5,877.24 |
| Adjustments for: | ||
| 1 Depreciation | 2,138.39 | 1,497.03 |
| 2 Interest Charged | 106.98 | 31.17 |
| 3 Interest Income | (310.78) | (75.12) |
| 4 Dividend Income | (38.06) | 0.20 |
| 5 Unrealised Foreign Exchange Loss/(Gain) | (33.61) | 6.33 |
| 6 Loss/(Gain) on Sales of Property, Plant & Equipment | 19.03 | (17.71) |
| 7 Liability no longer payable written back | (11.85) | (8.37) |
| 8 Gain on Redemption of Investments | (781.13) | (837.67) |
| 9 Fair value change of Financial Investments | 8.24 | (55.35) |
| 10 Government Grant | (33.30) | (79.60) |
| Operating profit before change in working capital | 6,105.00 | 5,958.12 |
| Adjustments for (Increase)/Decrease in Operating Assets: | ||
| Inventories | (1,500.42) | 12.84 |
| Trade Receivables | 1.02 | (389.73) |
| Other Current Financial Assets | (13.49) | (15.19) |
| Other Current Assets | 223.68 | 1,304.82 |
| Other Non Current Financial Assets | 0.41 | (0.24) |
| Adjustments for (Increase)/Decrease in Operating Liabilities: | ||
| Trade Payables | 1,061.22 | 423.77 |
| Other Current Financial Liabilities | (53.50) | 126.22 |
| Other Current Liabilities | (9.42) | 31.92 |
| Current Provisions | 42.61 | 8.53 |
| Non Current Provisions | 41.92 | 8.52 |
| Cash generated from operations | 5,899.08 | 4,869.96 |
| Income Tax Paid | (533.75) | (1,110.57) |
| NET CASH INFLOW FROM OPERATING ACTIVITIES A | 5,365.33 | 3,759.39 |
| B CASH FLOW FROM INVESTING ACTIVITIES: | ||
| 1 Purchase of Property, Plant & Equipment / CWIP and Capital Advance | (8,809.07) | (16,047.01) |
| 2 Proceeds from Sale of Property, Plant & Equipment | 40.30 | 72.00 |
| 3 Net Proceeds from Investments | (1,208.69) | 9,791.21 |
| 4 Interest received | 363.18 | 372.78 |
| 5 Dividend Received | 38.06 | 38.20 |
| 6 Government Grant Received | 57.27 | 57.27 |
| NET CASH UTILISED IN INVESTING ACTIVITIES B | (9,518.96) | (5,695.55) |
| C CASH FLOW FROM FINANCIAL ACTIVITIES: | ||
| 1 Proceeds from Non Current Borrowing (including current maturities) | 5,000.00 | 2,500.00 |
| 2 Proceeds/(Repayment) from Current Borrowings (Net) | 192.97 | 1.02 |
| 3 Interest Paid (including borrowing cost capitalised) | (433.89) | (20.38) |
| 4 Dividend Paid | (605.05) | (605.20) |
| NET CASH UTILISED IN FINANCIAL ACTIVITIES C | 4,154.03 | 1,875.43 |
| Particulars | For the Year ended 31st March, 2026 (Audited) | For the Year ended 31st March, 2025 (Audited) |
|---|---|---|
| I. Net Increase / (Decrease) in Cash and Cash Equivalents (A+B+C) | 0.41 | (60.72) |
| II. Cash & Cash equivalents as at the beginning of the Year | 1.42 | 62.14 |
| III. Cash & Cash equivalents as at the end of the Reporting Period (I+II) | 1.83 | 1.42 |
| IV. Cash & Cash equivalents as at the end of the Reporting Period – Balances with Bank | ||
| IV. Cash & Cash equivalents as at the end of the Reporting Period – Cash on Hand | 1.83 | 1.42 |
| Cash and Cash Equivalents | 1.83 | 1.42 |