EMA INDIA LIMITED — Quarter and year ended March 31, 2026
| Particulars | Quarter ended 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | 31.03.2025 (Audited) | Year ended 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| Revenue from Operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Income | 1.14 | 11.48 | 0.00 | 12.62 | 0.04 |
| Total income | 1.14 | 11.48 | 0.00 | 12.62 | 0.04 |
| Expenses: | |||||
| a) Cost of Materials consumed | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| b) Purchase of stock-in-trade | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | 0.00 | 0.00 | 4.34 |
| d) Employee benefits expense | 2.93 | 5.83 | 6.55 | 19.62 | 23.88 |
| e) Finance Costs | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| f) Depreciation and amortization expense | 0.00 | 0.00 | 1.37 | 0.00 | 5.78 |
| g) Other expenses | 57.94 | 17.69 | 14.69 | 89.81 | 30.02 |
| Total Expenses | 60.87 | 23.52 | 22.61 | 109.43 | 64.02 |
| Profit / (Loss) before exceptional items and tax | (59.73) | (12.04) | (22.61) | (96.81) | (63.98) |
| Exceptional Items | 0.00 | 0.00 | (2.21) | 793.27 | (2.21) |
| Profit / (Loss) before tax | (59.73) | (12.04) | (20.40) | 696.46 | (61.77) |
| Tax Expense | |||||
| Current Tax | (11.85) | 0.00 | 0.00 | 78.15 | 0.00 |
| Deferred Tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit / (Loss) for the period from continuing operations | (47.88) | (12.04) | (20.40) | 618.31 | (61.77) |
| Profit / (Loss) from discontinued operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Tax Expense of discontinued operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit / Loss from discontinued operations (After Tax) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit / (Loss) for the period | (47.88) | (12.04) | (20.40) | 618.31 | (61.77) |
| Other Comprehensive Income | |||||
| (A) (i) Items that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total comprehensive income for the period (Comprising Profit (Loss) and Other Comprehensive Income for the period) | (47.88) | (12.04) | (20.40) | 618.31 | (61.77) |
| Paid-up equity share capital (Face Value of Rs. 10/- per share) | 100.50 | 100.50 | 100.50 | 100.50 | 100.50 |
| Reserves excluding revaluation reserves | 343.08 | (275.20) | |||
| Earnings Per Equity Share (for continuing operation): | |||||
| a) Basic | (4.76) | (1.20) | (2.03) | 61.52 | (6.15) |
| b) Diluted | (4.76) | (1.20) | (2.03) | 61.52 | (6.15) |
| Earnings per equity share (for discontinued & continuing operations) | |||||
| a) Basic | (4.76) | (1.20) | (2.03) | 61.52 | (6.15) |
| b) Diluted | (4.76) | (1.20) | (2.03) | 61.52 | (6.15) |
| Particulars | Amount Rs in Lacs As at 31.03.2026 (Audited) | Amount Rs in Lacs As at 31.03.2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-Current Assets | ||
| Property, Plant and Equipment | 27.24 | 6.73 |
| Capital work-in-progress | – | – |
| Investment property | – | – |
| Goodwill | – | – |
| Other intangible assets | – | – |
| Intangible assets under development | – | – |
| Biological assets other than bearer plants | – | – |
| Financial Assets: | ||
| i. Investments | – | – |
| ii. Trade receivables | – | – |
| iii. Loans | – | – |
| iv. Other Financial assets | – | 2.59 |
| Deferred tax assets (net) | – | – |
| Other non-current assets | – | – |
| Total Non-Current Assets | 27.24 | 9.32 |
| Current Assets | ||
| Inventories | – | – |
| Financial Assets: | ||
| i. Investments | – | – |
| ii. Trade receivables | – | – |
| iii. Cash and cash equivalents | 422.17 | 6.64 |
| iv. Loans and advances | 0.18 | 0.13 |
| vi. Others | 30.33 | 13.92 |
| Other current assets | – | – |
| Total Current Assets | 452.68 | 20.69 |
| Total Assets | 479.92 | 30.01 |
| EQUITY AND LIABILITIES | ||
|---|---|---|
| Equity | ||
| Equity share capital | 100.50 | 100.50 |
| Other Equity | 343.08 | (275.20) |
| Total Equity | 443.58 | (174.70) |
| LIABILITIES | ||
|---|---|---|
| Non-Current Liabilities | ||
| Financial liabilities: | ||
| i. Borrowings | – | – |
| ii. Trade payables | – | – |
| iii. Other financial liabilities | – | – |
| Provisions | – | – |
| Deferred tax liabilities (net) | – | – |
| Other non-current liabilities | – | – |
| Total Non-Current Liabilities | – | – |
| Current Liabilities | ||
|---|---|---|
| Financial liabilities: | ||
| i. Borrowings | – | 177.00 |
| ii. Trade payables | – | – |
| iii. Other financial liabilities | – | – |
| Other current liabilities | 36.34 | 4.21 |
| Provisions | – | 23.50 |
| Current tax liabilities (net) | – | – |
| Total Current Liabilities | 36.34 | 204.71 |
| Total Liabilities | 36.34 | 204.71 |
| Total Equity and Liabilities | 479.92 | 30.01 |
| Particulars | 31.03.2026 | 31.03.2025 |
|---|---|---|
| Cash flows from used in operating activities | ||
| Profit before tax | 696.46 | (61.77) |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 0.00 | 0.00 |
| Adjustments for decrease (increase) in trade receivables, current | 0.00 | 0.00 |
| Adjustments for decrease (increase) in other current assets | 13.89 | 4.52 |
| Adjustments for increase (decrease) in other current liabilities | (8.62) | (13.31) |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | 0.00 |
| Adjustments for depreciation and amortisation expense | 0.00 | 5.79 |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | 0.00 |
| Adjustments for provisions, current | 0.00 | 0.00 |
| Other adjustments to reconcile profit (loss) | 0.00 | 0.00 |
| Other adjustments for non-cash items | 793.27 | 4.95 |
| Total adjustments for reconcile profit (loss) | 798.54 | 1.95 |
| Net cash flows from (used in) operations | (102.08) | (59.82) |
| Dividends received | 0.00 | 0.00 |
| (Profit) on Sale/Disposal of LAND/BUILDING | 0.00 | 0.00 |
| Interest received | (12.62) | 0.00 |
| Income taxes (paid)/refund | (78.15) | 0.00 |
| Other inflows (outflows) of cash | 0.00 | 0.00 |
| Net cash flows from (used in) operating activities | (90.77) | 0.00 |
| Cash flows from used in investing activities | ||
| Other cash receipts from sales of equity or debt instruments of other entities | 467.62 | 0.00 |
| Purchase of equity or debt instruments of other entities | (455.00) | 0.00 |
| Proceeds from sales of property, plant and equipment | 800.00 | 8.92 |
| Other inflows (outflows) of cash | (27.24) | 0.00 |
| Net cash flows from (used in) investing activities | 785.38 | 8.92 |
| Cash flows from used in financing activities | ||
| Proceeds from borrowings | (177.00) | 57.00 |
| Interest paid | 0.00 | 0.00 |
| Other inflows (outflows) of cash | 0.00 | 0.00 |
| Net cash flows from (used in) financing activities | (177.00) | 57.00 |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 415.53 | 6.10 |
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | 0.00 |
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | 0.00 |
| Net increase (decrease) in cash and cash equivalents | 415.53 | 6.10 |
| Cash and cash equivalents cash flow statement at beginning of period | 6.64 | 0.54 |
| Cash and cash equivalents cash flow statement at end of period | 422.17 | 6.64 |