GROWINGTON VENTURES INDIA LIMITED — Quarter ended 31-Mar-26 and Year ended 31-Mar-26
| Particulars | Quarter ended 31-Mar-26 Audited (Refer Note 5) | Quarter ended 31-Dec-25 Unaudited | Quarter ended 31-Mar-25 Audited (Refer Note 5) | Year Ended 31-Mar-26 Audited | Year Ended 31-Mar-25 Audited |
|---|---|---|---|---|---|
| Income | |||||
| Revenue from Operations | 6,140.17 | 2,215.37 | 3,573.83 | 12,652.97 | 6,108.58 |
| Other Income | 16.88 | 17.96 | 21.36 | 76.55 | 80.90 |
| Total Income | 6,157.05 | 2,233.33 | 3,595.19 | 12,729.52 | 6,189.48 |
| Expenses | |||||
| Purchases of Stock In Trade and Availment of Services | 6,135.88 | 1,978.71 | 3,480.71 | 11,993.67 | 5,416.71 |
| Changes in Inventories of stock in trade | (150.05) | 74.17 | (0.72) | (118.78) | 7.53 |
| Employee Benefits Expense | 7.47 | 8.16 | 7.81 | 33.99 | 36.67 |
| Finance Cost | 22.72 | 18.18 | 23.12 | 79.72 | 63.48 |
| Depreciation and Amortization Expense | 0.35 | 0.42 | 10.95 | 15.05 | 27.75 |
| Other Expenses | 64.59 | 83.65 | 104.63 | 257.96 | 261.98 |
| Total Expenses | 6,080.96 | 2,163.29 | 3,626.50 | 12,261.61 | 5,814.12 |
| Profit / (Loss) before Exceptional item & tax | 76.09 | 70.04 | (31.31) | 467.91 | 375.36 |
| Less: Exceptional items | – | – | – | – | – |
| Profit / (Loss) Before Tax | 76.09 | 70.04 | (31.31) | 467.91 | 375.36 |
| Tax Expenses | |||||
| (a) Current Tax | – | 26.40 | 20.65 | 1.13 | 128.41 |
| (b) Deferred Tax | 0.26 | 0.24 | (0.97) | (3.12) | (3.64) |
| (c) Tax for Earlier Years | – | – | – | 1.35 | 15.92 |
| Total Tax Expenses | 26.66 | 20.89 | 0.16 | 126.64 | 129.51 |
| Profit / (Loss) for the period | 49.43 | 49.15 | (31.47) | 341.27 | 245.85 |
| Other Comprehensive Income / (Loss) | |||||
| A (i) Items that will not be reclassified to profit or loss: | |||||
| – Re-measurements of the net defined benefit plans | – | – | – | – | – |
| – Equity Instruments through other comprehensive income | – | – | – | – | – |
| (ii) Income tax relating to above items | – | – | – | – | – |
| Other Comprehensive Income for the period (net of tax) | – | – | – | – | – |
| Total Comprehensive Income for the period | 49.43 | 49.15 | (31.47) | 341.27 | 245.85 |
| Particulars | 31-Mar-26 | 31-Dec-25 | 31-Mar-25 | 31-Mar-26 Year Ended | 31-Mar-25 Year Ended |
|---|---|---|---|---|---|
| (1) Basic (in Rs.) | 0.01 | 0.01 | (0.01) | 0.07 | 0.09 |
| (2) Diluted (in Rs.) | 0.01 | 0.01 | (0.01) | 0.07 | 0.09 |
| Particulars | Standalone 31-Mar-26 Audited | Standalone 31-Mar-25 Audited |
|---|---|---|
| ASSETS | ||
| (1) Non-Current Assets | ||
| (a) Property, Plant and Equipment | 2.52 | 31.86 |
| (b) Intangible Assets | 0.11 | 0.11 |
| (c) Right of Use Assets | – | 92.22 |
| (d) Investment in Subsidiary | 100.41 | 100.41 |
| (e) Financial Assets | ||
| (i) Other Financial Assets | 10.98 | 20.51 |
| (f) Deferred Tax Assets (Net) | 6.99 | 3.87 |
| Total Non-Current Assets | 121.01 | 248.98 |
| (2) Current Assets | ||
| (a) Inventories | 170.79 | 52.01 |
| (b) Financial Assets | ||
| (i) Trade Receivables | 7,905.82 | 1,271.73 |
| (ii) Cash and Cash Equivalents | 197.22 | 157.71 |
| (iii) Bank Balances (other than (ii) above) | 52.18 | 78.01 |
| (iv) Other Financial Assets | 426.25 | 724.70 |
| (c) Other Current Assets | 1,183.65 | 1,559.68 |
| Total Current Assets | 9,935.91 | 3,843.84 |
| Total Assets | 10,056.92 | 4,092.82 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity Share Capital | 6,422.16 | 1,605.54 |
| (b) Other Equity | 810.71 | 559.39 |
| Total Equity | 7,232.87 | 2,164.93 |
| Liabilities | ||
| (1) Non-Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Lease Liabilities | – | 71.95 |
| Total Non-Current Liabilities | – | 71.95 |
| (2) Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 795.79 | 789.09 |
| (ii) Lease Liabilities | – | 21.98 |
| (iii) Trade Payables | ||
| – Trade Payables (outstanding to micro and small enterprises) | – | – |
| – Trade Payables (outstanding to other than micro and small enterprises) | 1,895.58 | 655.09 |
| (iv) Other Financial Liabilities | 7.92 | 2.59 |
| (b) Current Tax Liabilities (Net) | 113.91 | 108.63 |
| (c) Other Current Liabilities | 10.85 | 278.56 |
| Total Current Liabilities | 2,824.05 | 1,855.94 |
| Total Liabilities | 2,824.05 | 1,927.89 |
| Total Equity and Liabilities | 10,056.92 | 4,092.82 |
| Particulars | 31-Mar-26 Audited | 31-Mar-25 Audited |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit Before Tax | 467.91 | 375.36 |
| Adjusted for: | ||
| – Depreciation and Amortisation Expense | 15.05 | 27.75 |
| – Finance Cost | 79.72 | 63.48 |
| – Interest Income | (53.57) | (64.96) |
| – Loss on sale of Property, Plant and Equipment | 0.66 | – |
| – Loss on discard of Property, Plant and Equipment | 12.91 | – |
| – Net Gain on Termination of Lease | (3.87) | – |
| Operating Profit Before Working Capital Changes | 50.90 | 26.27 |
| Adjusted for: | ||
| – Decrease / (Increase) Trade Receivables | (6,634.09) | (645.81) |
| – Decrease / (Increase) in Inventories | (118.78) | 7.53 |
| – Decrease / (Increase) in Other Current Assets | 376.03 | (406.93) |
| – Decrease / (Increase) in Other Current Financial Assets | 298.44 | 182.58 |
| – Decrease / (Increase) in Other Non Current Financial Assets | 9.53 | – |
| – Increase/(Decrease) in Trade Payable | 1,240.48 | 8.86 |
| – Increase/(Decrease) in Current Financial Liabilities | 5.32 | 2.59 |
| – Increase/(Decrease) in Current Liabilities | (267.70) | 264.82 |
| Cash Generated from Operations | (5,090.77) | (586.36) |
| Direct Tax Paid (Net of Refunds) | (4,571.96) | (184.73) |
| 124.45 | 100.75 | |
| NET CASH FROM OPERATING ACTIVITIES (A) | (4,696.41) | (285.48) |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Expenditure on Property Plant and Equipments & Capital work in Progress | (0.09) | (0.53) |
| Proceeds from Sale of Property Plant and Equipments | 9.82 | – |
| Interest Received | 53.57 | 64.96 |
| Net Investments in Bank Deposits | 25.82 | (78.01) |
| NET CASH USED IN INVESTING ACTIVITIES (B) | 89.12 | (13.58) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Issue of Shares | 4,816.62 | – |
| Right Issue Expense | (89.95) | – |
| Interest Paid on Lease Liabilities | (2.81) | (2.24) |
| Payment of Lease Obligations | (6.85) | (5.01) |
| Finance Cost Paid | (76.91) | (61.23) |
| Proceeds from short term Borrowings | 6.70 | 491.40 |
| NET CASH FROM FINANCING ACTIVITIES (C) | 4,646.80 | 422.92 |
| Net Increase/(Decrease) in Cash and Cash Equivalents (A+B+C) | 39.51 | 123.86 |
| Cash and Cash Equivalents at the beginning of the year | 157.71 | 33.85 |
| Cash and Cash Equivalents at the end of the year | 197.22 | 157.71 |
| Particulars | Quarter Ended 31-Mar-26 (Audited) | Quarter Ended 31-Dec-25 (Unaudited) | Quarter Ended 31-Mar-25 (Audited) | Year Ended 31-Mar-26 (Audited) | Year Ended 31-Mar-25 (Audited) |
|---|---|---|---|---|---|
| Income | |||||
| Revenue from Operations | 6,335.50 | 2,457.31 | 3,643.00 | 13,183.38 | 6,351.59 |
| Other Income | 16.88 | 17.96 | 21.44 | 76.55 | 81.74 |
| Total Income | 6,352.38 | 2,475.27 | 3,664.44 | 13,259.93 | 6,433.33 |
| Expenses | |||||
| Purchases of Stock In Trade and Availment of Services | 6,282.14 | 2,137.83 | 3,533.11 | 12,312.70 | 5,535.24 |
| Changes in Inventories of stock in trade | (150.05) | 74.17 | (1.37) | (118.78) | 33.67 |
| Employee Benefits Expense | 8.22 | 8.89 | 15.21 | 36.88 | 92.34 |
| Finance Cost | 22.72 | 18.18 | 23.12 | 79.72 | 63.48 |
| Depreciation and Amortization Expense | 0.78 | 0.82 | 11.36 | 16.68 | 29.59 |
| Other Expenses | 109.24 | 113.61 | 114.90 | 343.76 | 301.79 |
| Total Expenses | 6,273.05 | 2,353.50 | 3,696.33 | 12,670.96 | 6,056.11 |
| Profit / (Loss) before Exceptional item & tax | 79.33 | 121.77 | (31.89) | 588.97 | 377.22 |
| Less: Exceptional items | – | – | – | – | – |
| Profit / (Loss) Before Tax | 79.33 | 121.77 | (31.89) | 588.97 | 377.22 |
| Tax Expenses | |||||
| (a) Current Tax | 26.40 | 20.65 | 1.13 | 128.41 | 117.23 |
| (b) Deferred Tax | 0.26 | 0.24 | (0.97) | (3.12) | (3.64) |
| (c) Tax for Earlier Years | – | – | – | 1.35 | 15.92 |
| Total Tax Expenses | 26.66 | 20.89 | 0.16 | 126.64 | 129.51 |
| Profit / (Loss) for the period | 52.67 | 100.88 | (32.05) | 462.33 | 247.71 |
| Particular | 31-Mar-26 | 31-Dec-25 | 31-Mar-25 |
|---|---|---|---|
| Paid up Equity Share Capital (F.V. of Rs. 1/- each) | 6,422.16 | 6,422.16 | 1,605.54 |
| Other Equity | – | – | 981.63 |
| Other Equity | – | – | 499.21 |
| Description | 31-Mar-26 | 31-Dec-25 | 31-Mar-25 |
|---|---|---|---|
| (1) Basic (in Rs.) | 0.01 | 0.02 | 0.09 |
| (2) Diluted (in Rs.) | 0.01 | 0.02 | 0.09 |
| Particulars | 31-Mar-26 (Audited) | 31-Mar-25 (Audited) |
|---|---|---|
| ASSETS | ||
| (1) Non-Current Assets | ||
| (a) Property, Plant and Equipment | 9.04 | 40.01 |
| (b) Intangible Assets | 0.11 | 0.11 |
| (c) Right of Use Asset | – | 92.22 |
| (d) Financial Assets | ||
| (i) Other Financial Assets | 10.98 | 20.51 |
| (e) Deferred Tax Asset (Net) | 6.99 | 3.87 |
| Total Non-Current Assets | 27.12 | 156.72 |
| (2) Current Assets | ||
| (a) Inventories | 170.79 | 52.01 |
| (b) Financial Assets | ||
| (i) Trade Receivables | 8,160.39 | 1,271.96 |
| (ii) Cash and Cash Equivalents | 217.47 | 199.56 |
| (iii) Bank Balances (other than (ii) above) | 52.18 | 78.01 |
| (iv) Other Financial Assets | 426.94 | 725.32 |
| (c) Other Current Assets | 1,375.17 | 1,564.16 |
| Total Current Assets | 10,402.94 | 3,891.02 |
| Total Assets | 10,430.06 | 4,047.74 |
| EQUITY AND LIABILITIES | ||
| (3) Equity | ||
| (a) Equity Share Capital | 6,422.16 | 1,605.54 |
| (b) Other Equity | 881.63 | 499.21 |
| (c) Non controlling Interest | – | – |
| Total Equity | 7,303.79 | 2,104.75 |
| Liabilities |