Shri Gang Industries and Allied Products Limited — Quarter ended 31 March 2026 and year ended 31 March 2026
| S.No | Particulars | For the Quarter ended | For the Year ended | |||
|---|---|---|---|---|---|---|
| 31.03.2026 Audited | 31.12.2025 Unaudited | 31.03.2025 Audited | 31.03.2026 Audited | 31.03.2025 Audited | ||
| 1 | Income from operations | |||||
| (a) Revenue from operations | 10,517.31 | 12,383.67 | 6,275.01 | 40,233.56 | 35,262.37 | |
| (b) Other income | 41.76 | 7.21 | 20.12 | 70.45 | 61.61 | |
| Total income | 10,559.07 | 12,390.88 | 6,295.13 | 40,304.01 | 35,323.98 | |
| 2 | Expenses | |||||
| (a) Cost of materials consumed | 5,840.64 | 7,483.59 | 4,126.52 | 27,190.69 | 22,177.87 | |
| (b) Purchases of Traded Goods | 30.43 | 160.92 | ||||
| (c) Changes in inventory of Finished goods, Traded Goods, Work-in-progress and By-Products | 271.48 | (311.92) | 92.48 | (175.22) | 480.20 | |
| (d) Excise Duty on sale of products | 2,502.62 | 951.52 | 492.41 | 3,660.89 | 2,840.84 | |
| (e) Employees benefits expense | 233.85 | 1,049.00 | 240.36 | 1,764.17 | 940.09 | |
| (f) Finance costs | 104.53 | 111.28 | 107.13 | 585.32 | 947.10 | |
| (g) Depreciation and amortisation expense | 143.93 | 144.16 | 126.79 | 571.13 | 553.03 | |
| (h) Other expenses | 1,162.03 | 1,082.18 | 917.29 | 4,177.45 | 3,823.40 | |
| Total Expenses | 10,259.08 | 10,509.81 | 6,133.41 | 37,774.43 | 31,923.45 | |
| 3 | Profit / (Loss) before exceptional items and tax | 299.99 | 1,881.07 | 161.72 | 2,529.58 | 3,400.53 |
| 4 | Exceptional Items | – | – | – | – | – |
| 5 | Profit / (Loss) before tax | 299.99 | 1,881.07 | 161.72 | 2,529.58 | 3,400.53 |
| 6 | Tax Expense | |||||
| Current Tax | 48.03 | 340.60 | – | 388.63 | – | |
| Deferred Tax (Credit) / Charge | 55.84 | 141.73 | 301.70 | 280.33 | 468.02 | |
| Total Tax Expense | 103.87 | 482.33 | 301.70 | 668.96 | 468.02 | |
| 7 | Profit / (Loss) from ordinary activities after tax (5-6) | 196.12 | 1,398.74 | (139.98) | 1,860.62 | 2,932.51 |
| 8 | Other Comprehensive Income / (Loss) | |||||
| (a) Items not to be reclassified to profit & Loss | 6.40 | – | 3.34 | 6.40 | 3.34 | |
| (b) Income tax (charge) / credit on above | (0.77) | – | (0.20) | (0.77) | (0.20) | |
| Other Comprehensive Income/(Loss) for the period | 5.63 | – | 3.14 | 5.63 | 3.14 | |
| 9 | Total Comprehensive Income for the period (7+8) | 201.75 | 1,398.74 | (136.84) | 1,866.25 | 2,935.65 |
| 10 | Paid-up equity share capital | |||||
| Paid-up equity share capital (Face Value: INR 10) | 1,998.00 | 1,903.00 | 1,793.00 | 1,998.00 | 1,793.00 | |
| 11 | Reserve excluding Revaluation Reserves as per balance sheet | 3,008.39 | (879.68) | |||
| 12 | Earnings per share (not annualized for quarter): | |||||
| (a) Basic earnings / (loss) per share | 1.01 | 7.49 | (0.78) | 10.06 | 16.36 | |
| (b) Diluted earnings / (loss) per share | 0.91 | 6.75 | (0.72) | 8.97 | 13.60 |
| S.No | Particulars | For the Quarter ended | For the Year ended |
|---|---|---|---|
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | ||
| 1 | Segment Revenue | ||
| a) Edible Oils operations | 1.95 | 17.52 | |
| b) Liquor operations | 10,515.36 | 12,366.15 | |
| Total | 10,517.31 | 12,383.67 | |
| Less: Inter-segment Revenue | |||
| Net Sales/Income from operations | 10,517.31 | 12,383.67 | |
| 2 | Segment Results | ||
| a) Edible Oils operations | (10.38) | (33.62) | |
| b) Liquor operations | 568.94 | 2,842.61 | |
| Total | 558.56 | 2,808.99 | |
| Less: a) Finance Cost | (104.53) | (111.28) | |
| b) Other Unallocable Expenses | (154.04) | (816.64) | |
| Total Profit before Tax | 299.99 | 1,881.07 | |
| 3 | Segment Assets | ||
| a) Edible Oils operations | 544.30 | 554.45 | |
| b) Liquor operations | 14,845.94 | 15,336.60 | |
| c) Unallocated | 251.40 | 27.55 | |
| Total Segment Assets | 15,641.64 | 15,918.60 | |
| 4 | Segment Liabilities | ||
| a) Edible Oils operations | 2,871.72 | 7,394.56 | |
| b) Liquor operations | 6,625.39 | 2,831.05 | |
| c) Unallocated | 989.39 | 739.58 | |
| Total Segment Liabilities | 10,486.50 | 10,965.19 |
| Particulars | As at 31 March 2026 Audited | As at 31 March 2025 Audited |
|---|---|---|
| I. ASSETS | ||
| 1 Non current assets | ||
| (a) Property, Plant and Equipment | 11,218.71 | 11,273.50 |
| (b) Capital Work in progress | – | – |
| (c) Right of Use Assets | 1,264.43 | 1,294.91 |
| (d) Intangible assets | – | – |
| (e) Financial Assets | ||
| -i) Other Financial Assets | 704.70 | 383.93 |
| (f) Other Non Current Assets | 27.27 | 40.20 |
| (A) 13,215.11 | (A) 12,992.54 | |
| 2 Current assets | ||
| (a) Inventory | 1,526.84 | 1,769.85 |
| (b) Financial Assets | ||
| -i) Trade receivable | 420.96 | 370.13 |
| -ii) Cash and Cash Equivalents | 11.66 | 46.80 |
| -iii) Bank Balances Other than (ii) Above | – | – |
| -iii) Other Financial Assets | 88.48 | 3.65 |
| (c) Income Tax Assets (Net) | 82.24 | 82.00 |
| (d) Other current assets | 296.35 | 190.72 |
| (B) 2,426.53 | (B) 2,463.15 | |
| Total (A+B) | 15,641.64 | 15,455.69 |
| II. EQUITY AND LIABILITIES | ||
| 1 Shareholders’ funds | ||
| (a) Equity share capital | 1,998.00 | 1,793.00 |
| (b) Compulsory Convertible Preference shares | 148.75 | 147.44 |
| (c) Other Equity | 3,008.39 | (879.68) |
| (A) 5,155.14 | (A) 1,060.76 | |
| 2 Non current liabilities | ||
| (a) Financial Liabilities | ||
| – Borrowings | 3,558.82 | 6,450.06 |
| – Lease liabilities | 18.96 | 38.48 |
| – Other financial liabilities | 703.21 | 815.73 |
| (b) Provisions | 49.23 | 43.62 |
| (c) Deferred Tax Liabilities (Net) | 748.77 | 467.67 |
| (d) Other non-current liabilities | 558.93 | 876.72 |
| (B) 5,637.92 | (B) 8,692.28 | |
| 3 Current liabilities | ||
| (a) Financial Liabilities | ||
| – Borrowings | 1,386.49 | 2,062.80 |
| – Lease liabilities | 19.53 | 16.34 |
| – Trade payables | ||
| — A) total outstanding dues of micro enterprises and small enterprises | 694.49 | 1,072.91 |
| — B) total outstanding dues of creditors other than micro enterprises and small enterprises | 751.95 | 278.48 |
| – Other financial liabilities | 557.52 | 789.12 |
| (b) Other current liabilities | 1,276.21 | 1,479.44 |
| (c) Provisions | 10.29 | 3.56 |
| (d) Current tax liability (net) | 152.10 | – |
| (C) 4,848.58 | (C) 5,702.65 | |
| Total (A+B+C) | 15,641.64 | 15,455.69 |
| Particulars | For the Year ended | |
|---|---|---|
| 31.03.2026 (Audited) | 31.03.2025 (Audited) | |
| A CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit before tax | 2,529.58 | 3,400.53 |
| Add: Non cash and Non operating items | ||
| – Depreciation and amortization expenses | 571.13 | 553.03 |
| – Finance Costs | 544.88 | 893.83 |
| – Interest on lease liabilities | 5.71 | 7.48 |
| – Fair value measurements on amortization of assets / liabilities | 34.73 | 45.79 |
| – Provision for Employee Benefits | 24.93 | 15.67 |
| Less: Non cash and Non operating items | ||
| – Interest on bank deposits | (13.30) | (2.89) |
| – Fair value measurements on amortization of assets / liabilities | (52.18) | (48.65) |
| Operating Profit before Working Capital changes | 3,645.48 | 4,864.79 |
| Adjustments for: Movement in working capital | ||
| – (Increase)/Decrease in Inventories | 243.01 | 734.89 |
| – (Increase)/Decrease in Trade receivables | (50.83) | (99.17) |
| – (Increase)/Decrease in other financial and non-financial assets | (441.31) | 140.13 |
| – Increase/(Decrease) in Trade Payable | 95.05 | (669.39) |
| – Increase/(Decrease) in other financial and non-financial assets | (664.69) | (501.65) |
| Cash Generated from operations before extraordinary item and tax | 2,826.71 | 4,469.60 |
| **Less: Taxes Paid |