Asia Capital Limited — Quarter ended March 31, 2026 (and year ended March 31, 2026)
| Particulars | Note No. | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|---|
| ASSETS | |||
| (1) Financial assets | |||
| (a) Cash and cash equivalents | 3 | 1.810 | 1.966 |
| (b) Bank balance other than (a) above | 4 | 231.250 | 635.842 |
| (c) Loans | 5 | 290.686 | 30.248 |
| Total Financial Assets | 523.746 | 668.056 | |
| (2) Non-Financial assets | |||
| (a) Current tax assets (Net) | – | 3.807 | – |
| (b) Deferred tax assets (Net) | 6 | 0.011 | 0.004 |
| (c) Property, plant and equipment | 7 | 0.073 | 0.176 |
| (d) Other non-financial assets | 8 | 3.994 | 0.831 |
| Total Non-Financial Assets | 7.884 | 1.011 | |
| Total Assets | 531.631 | 669.066 | |
| EQUITY AND LIABILITIES | |||
| Liabilities | |||
| (1) Financial Liabilities | |||
| (a) Payables | 9 | 3.036 | 2.938 |
| (b) Borrowings | 10 | – | 150.661 |
| Total Financial Liabilities | 3.036 | 153.599 | |
| (2) Non-Financial Liabilities | |||
| (a) Current tax liabilities (Net) | 11 | – | 0.408 |
| (b) Deferred tax liability (Net) | 12 | – | – |
| (c) Other non-financial liabilities | 13 | 0.788 | 0.832 |
| Total Non-Financial Liabilities | 0.788 | 1.240 | |
| Total liabilities | 3.823 | 154.839 | |
| (3) Equity | |||
| (a) Equity Share Capital | 14 | 309.200 | 309.200 |
| (b) Other equity | 15 | 218.607 | 205.027 |
| Total equity | 527.807 | 514.227 | |
| Total equity and liabilities | 531.631 | 670.066 |
| Particulars | Quarter ended 31-Mar-26 (Unaudited) | Quarter ended 31-Dec-25 (Unaudited) | Quarter ended 31-Mar-25 (Audited) | For the year ended March 31, 2026 (Audited) | For the year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| INCOME | |||||
| (I) Revenue from Operations | |||||
| – Interest Income | 8.98 | 8.68 | 4.72 | 27.28 | 47.99 |
| (II) Other Income | 4.28 | 3.49 | 9.37 | 16.39 | 10.30 |
| (III) Total Income (I+II) | 13.26 | 12.17 | 14.09 | 43.67 | 58.29 |
| EXPENSES | |||||
| (i) Employee benefit expense | 1.83 | 1.85 | 1.19 | 6.74 | 4.84 |
| (ii) Depreciation | 0.02 | 0.03 | 0.04 | 0.10 | 0.14 |
| (iii) Other expenses | 9.63 | 3.13 | 4.73 | 18.66 | 12.67 |
| (IV) Total expenses | 11.49 | 5.01 | 5.96 | 25.50 | 17.66 |
| (V) Profit before Tax (III-IV) | 1.77 | 7.17 | 8.13 | 18.17 | 40.64 |
| Tax Expenses | |||||
| – Current tax | 0.45 | 1.80 | 3.35 | 4.60 | 10.50 |
| – Deferred Tax | (0.00) | (0.00) | (0.00) | (0.01) | (0.00) |
| – Tax Pertaining to earlier years | – | – | 0.12 | – | 0.12 |
| (VI) Total tax expense | 0.45 | 1.80 | 3.46 | 4.59 | 10.61 |
| (VII) Net Profit After Tax | 1.33 | 5.37 | 4.67 | 13.58 | 30.02 |
| (IX) Profit for the year before Comprehensive Income | 1.33 | 5.37 | 4.67 | 13.58 | 30.02 |
| (X) Other Comprehensive Income | – | ||||
| (XI) Total comprehensive income (IX+X) | 1.33 | 5.37 | 4.67 | 13.58 | 30.02 |
| (XII) Earning Per Share (EPS) of face value of Rs 10/- each Basic and Diluted (in Rs.) | 0.04 | 0.17 | 0.15 | 0.44 | 0.97 |
| Particulars | For The year ended March 31, 2026 | For The year ended March 31, 2025 |
|---|---|---|
| A Cash flow from operating activities | ||
| Net Profit before tax | 18.17 | 40.64 |
| Adjustment for: | ||
| Depreciation | 0.10 | 0.14 |
| Operating profit before working capital changes | 18.28 | 40.78 |
| Adjustment for :- | ||
| Increase/(Decrease) in trade payables | 0.10 | (10.02) |
| Increase/(Decrease) in other current liabilities | (0.04) | 0.42 |
| Decrease/(Increase) in short-term loans and advances | (260.44) | 522.78 |
| Decrease/(Increase) in other current assets | (3.16) | 64.07 |
| Net change in working capital | (263.55) | 577.25 |
| Cash generation from operation | (245.27) | 618.03 |
| Income tax paid (Net of Tax Refund) | (8.82) | (10.78) |
| Net cash generated from operating activities | (254.09) | 607.25 |
| B Cash flow from investing activities | ||
| Purchase of fixed assets | – | (0.31) |
| Net cash generated from investing activities | – | (0.31) |
| C Cash flow from financing activities | ||
| Increase/(Decrease) in borrowings | (150.66) | 25.50 |
| Net cash generated from financing activities | (150.66) | 25.50 |
| Net increase in cash and cash equivalents (A+B+C) | (404.75) | 632.44 |
| Cash and cash equivalents at the beginning of the year | 637.81 | 5.37 |
| Cash and cash equivalents at the end of the year | 233.06 | 637.81 |
| Particulars | 2026 | 2025 |
|---|---|---|
| (a) Cash on hand | 0.40 | 0.23 |
| (b) Balances with banks | 1.42 | 1.73 |
| (c) Other Bank Balance | 231.25 | 635.84 |
| Total | 233.06 | 637.81 |