Parshva Enterprises Limited — Quarter and year ended 31st March, 2026
The following tables are extracted from the provided quarterly results document.
| SR No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 1/1/2026 – 3/31/2026 (Unaudited) | 4/1/2025 – 3/31/2026 (Audited) | ||
| 10/1/2025 – 12/31/2025 (Unaudited) | 4/1/2024 – 3/31/2025 (Audited) | ||
| 1/1/2025 – 3/31/2025 (Unaudited) | |||
| Income | |||
| 1 | Revenue from operations | 640.64 | 2475.67 |
| 2 | Other income | 0.00 | 0.09 |
| 3 | Total Income from Operations (net) (1+2) | 640.64 | 2475.76 |
| 4 | Expenses | ||
| (a) | Cost of materials consumed | — | — |
| (b) | Purchases of Stock-in-Trade | 723.27 | 2342.73 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | -110.53 | 19.71 |
| (d) | Employee benefits expense | 9.82 | 32.91 |
| (e) | Finance cost | 0.62 | 4.33 |
| (f) | Depreciation and amortization expense | 1.57 | 6.88 |
| (g) | Other expenses | 6.01 | 29.97 |
| Total expenses | 630.76 | 2436.53 | |
| 5 | Profit /(Loss) from operations before exceptional items and tax (3-4) | 9.88 | 39.23 |
| 6 | Exceptional items | 0.00 | 3.21 |
| 7 | Profit/(Loss) before tax (5 – 6) | 9.88 | 36.02 |
| 8 | Tax expense: | ||
| (a) | Current | 2.61 | 9.28 |
| (b) | Deferred | 0.00 | 0.00 |
| Total Tax | 2.61 | 9.28 | |
| 9 | Net Profit /(Loss) after tax (7-8) | 7.27 | 26.74 |
| 10 | Other Comprehensive Income | ||
| (A) | I) Item that will not be reclassified to Profit & Loss | 0.00 | 0.00 |
| II) Income tax relating to item that will not be reclassified to Profit & Loss | 0.00 | 0.00 | |
| (B) | i) Items that will be reclassified to profit or loss | 0.00 | 0.00 |
| ii) Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 | |
| Total Other Comprehensive Income for the period / Year (Comprising profit and other comprehensive income for the period) | 0.00 | 0.00 | |
| 11 | Total Comprehensive Income (9+10) | 7.27 | 26.74 |
| Earnings Per Share (not annualised) | |||
| 12 | Paid up Equity share Capital (Face Value of Rs. 10/- each) | 1018.97 | 1018.97 |
| 13 | Earnings per share (of Rs.10/- each) (not annualised) | ||
| (a) | Basic | 0.07 | 0.26 |
| (b) | Diluted | 0.07 | 0.26 |
| Particulars | 2026 | 2025 |
|---|---|---|
| ASSETS | ||
| (1) Non-Current Assets | ||
| (i) Property, Plant And Equipment | 35.47 | 20.01 |
| Non-Current Financial Assets | ||
| (a) Loans, Non-Current | ||
| (b) Other Non-Current Financial Assets | 5.06 | 2.48 |
| Deffered tax assets (net) | 4.32 | 4.32 |
| Total Non Current Assets | 44.86 | 26.82 |
| (2) Current Assets | ||
| Inventories | 457.52 | 477.23 |
| Current Financial Assets | ||
| (a) Current investments | ||
| (b) Trade receivables | 82.61 | 282.61 |
| (c) Cash and cash equivalents | 3.11 | 3.77 |
| (d) Bank Balance other than Cash and cash equivalents | 0.28 | 0.14 |
| (e) Loans, Current | 760.55 | 870.24 |
| (f) Other Current Financial Assets | ||
| Total Current Financial Assets | 1304.08 | 1633.99 |
| Current Tax Assets (net) | ||
| Other Current Assets | 17.58 | 12.10 |
| Total Current Assets | 1321.65 | 1646.08 |
| Total Assets | 1366.51 | 1672.90 |
| EQUITY AND LIABILITIES | ||
| (1) Equity | ||
| Equity Share Capital | 1018.97 | 1018.97 |
| Other Equity | 57.01 | 357.32 |
| Total Equity | 1075.99 | 1376.29 |
| (2) Liabilities | ||
| Non-Current Liabilities | ||
| Non-Current Financial Liabilities | ||
| (a) Borrowings , non current | 0.00 | 0.00 |
| Total Non-Current Financial Liabilities | ||
| Other non current liabilities | ||
| Total Non-Current Liabilities | 0.00 | 0.00 |
| Current Liabilities | ||
| Current Financial Liabilities | ||
| (a) Borrowings , current | 10.76 | 61.40 |
| (b) Trade Payables , current | 32.24 | 215.62 |
| (i) Total Outstanding dues of Micro Enterprises and Small Enterprises | ||
| (ii) Total Outstanding dues of creditors other than MSME | ||
| (c) Other current financial liabilities | ||
| Total Current Financial Liabilities | 42.99 | 277.02 |
| Other Current liabilities | 238.27 | 9.94 |
| Provision, current | 9.26 | 9.65 |
| Current tax liabilities (net) | ||
| Total Current Liabilities | 247.53 | 19.59 |
| Total Liabilities | 290.52 | 296.61 |
| Total Equity and Liabilities | 1366.51 | 1672.90 |
| Sr. No. | Particulars | 31-Mar-26 | 31-Mar-25 |
|---|---|---|---|
| A | Cash Flow from Operating Activities : | ||
| Net Profit/(Loss) before tax | 36.02 | 28.53 | |
| Adjustments for:- | |||
| Finance Cost | 4.33 | 10.61 | |
| Depreciation | 6.88 | 15.28 | |
| Profit on Sale of Shares | |||
| Interest Income/Dividend Income | -0.09 | -0.09 | |
| Operating Profit before working capital changes | 47.15 | 54.33 | |
| Increase / (Decrease) in Short Term Borrowings | 0.64 | 2.55 | |
| Increase / (Decrease) in Long Term Borrowings | 0.00 | -46.27 | |
| Increase / (Decrease) in Trade Payables | -183.39 | 17.91 | |
| Increase / (Decrease) in Other Current Liabilities | 227.94 | 2.64 | |
| Increase / (Decrease) in Short term Provision | 0.00 | 0.00 | |
| (Increase) / Decrease in Inventories | 19.71 | -201.96 | |
| (Increase) / Decrease in Trade Receivable | 200.00 | 518.92 | |
| (Increase) / Decrease in Other current assets | 104.20 | -5.62 | |
| (Increase) / Decrease in Other Non current assets | -2.58 | 0.07 | |
| Operating Profit after working capital changes | 413.68 | 342.56 | |
| Less: Income Tax Paid | -9.07 | -7.49 | |
| Net Cash from/ (used in) Operating Activities | 404.61 | 335.08 | |
| B | Cash Flow from Investing Activities : | ||
| (Purchase)/ Sale of Fixed Assets | -22.34 | -13.03 | |
| (Purchase)/ Sale of Non Current Investments | 0.00 | 0.00 | |
| Interest Received/Dividend Received | 0.09 | 0.09 | |
| Short Term Loan & Advances (For Fixed Assets) | 0.00 | -335.61 | |
| Loan to/From Demerger of Subsidiary Simandhar Ltd | -327.26 | 7.94 | |
| Net Cash from/ (used in) Investing Activities | -349.52 | -340.61 | |
| C | Cash Flow from Financing Activities : | ||
| Proceeds from Securities Premium | 0.00 | 0.00 | |
| Issue of Bonus Shares | 0.00 | 0.00 | |
| Finance Cost | -4.33 | -10.61 | |
| Profit on Sale of Shares | 0.00 | 0.00 | |
| Adjustments in retained earnings | 0.00 | 0.00 | |
| Net Cash from/ (used in) Financing Activities | -4.33 | -10.61 | |
| Net Increase/ (Decrease) in Cash & Cash Equivalents (A+B+C) | 50.77 | -16.14 | |
| Cash & Cash Equivalents as at the beginning of the year | -53.12 | -36.98 | |
| Cash & Cash Equivalents as at the end of the year | -2.35 | -53.12 | |
| Components of Cash and Cash Equivalents: | |||
| Cash and Bank Accounts | 3.39 | 3.91 | |
| Cash Credit Accounts | -5.75 | -57.03 |
| SR No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 1/1/2026 – 3/31/2026 (Unaudited) | 4/1/2025 – 3/31/2026 (Audited) | ||
| 10/1/2025 – 12/31/2025 (Unaudited) | 4/1/2024 – 3/31/2025 (Audited) | ||
| 1/1/2025 – 3/31/2025 (Unaudited) | |||
| Income | |||
| 1 | Revenue from operations | 640.64 | 2475.67 / 2477.41 |
| 2 | Other income | 0.00 | 0.09 / 0.09 |
| 3 | Total Income from Operations (net) (1+2) | 640.64 | 2475.76 / 2477.50 |
| Expenses | |||
| 4 (a) | Cost of materials consumed | 723.27 (only in 10/1/2025–12/31/2025 quarter) | 2565.40 (only in year 4/1/2024-3/31/2025) |
| 4 (b) | Purchases of Stock-in-Trade | 723.27 / 592.16 / 766.75 / 2342.73 / 2565.40 | |
| 4 (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | -110.53 / -28.00 / -107.66 / 19.71 / -201.96 | |
| 4 (D) | Employee benefits expense | 9.82 / 7.92 / 7.81 / 32.91 / 27.27 | |
| 4 (E) | Finance cost | 0.62 / 1.15 / 2.23 / 4.34 / 10.64 | |
| 4 (F) | Depreciation and amortization expense | 1.57 / 1.79 / 4.64 / 6.88 / 15.28 | |
| 4 (g) | Other expenses | 6.27 / 7.27 / 9.58 / 30.97 / 29.62 | |
| Total expenses | 631.02 / 582.30 / 683.35 / 2437.54 / 2446.24 | ||
| 5 | Profit /(Loss) from operations before exceptional items and tax (3-4) | 9.62 / 9.15 / 3.00 / 38.22 / 31.26 | |
| 6 | Exceptional items | 0.00 / 3.21 / 0.00 / 3.21 / 5.08 | |
| 7 | Profit/(Loss) before tax (5 – 6) | 9.62 / 5.94 / 3.00 / 35.01 / 26.18 | |
| 8 | Tax expense: | ||
| 8 (a) | Current | 2.61 / 1.61 / 3.52 / 9.28 / 9.40 | |
| 8 (b) | Deferred | 0.00 / 0.00 / -1.91 / 0.00 / -1.91 | |
| Total Tax | 2.61 / 1.61 / 1.61 / 9.28 / 7.49 | ||
| 9 | Net Profit /(Loss) after tax (7-8) | 7.01 / 4.33 / 1.40 / 25.73 / 18.69 | |
| 10 | Other Comprehensive Income | ||
| (A) I | Item that will not be reclassified to Profit & Loss | 0.00 for all periods | |
| (A) II | Income tax relating to item that will not be reclassified to Profit & Loss | 0.00 for all periods | |
| (B) i | Items that will be reclassified to profit or loss | 0.00 for all periods | |
| (B) ii | Income tax relating to items that will be reclassified to profit or loss | 0.00 for all periods | |
| **Total Other Comprehensive Income |