Trident Lifeline Limited — Half year and year ended 31st March, 2026
| Sr. No. | Particulars | Year Ended 31-Mar-2026 Audited | Year Ended 31-Mar-2025 Audited |
|---|---|---|---|
| I. EQUITY AND LIABILITIES | |||
| (1) Shareholder’s Funds | |||
| (a) Share Capital | 1,193.30 | 1,149.92 | |
| (b) Reserves & Surplus | 8,342.52 | 5,422.72 | |
| Total | 9,535.82 | 6,572.64 | |
| (2) Share Application Money Pending Allotment | 372.67 | – | |
| Total | 372.67 | – | |
| (3) Non-Current Liabilities | |||
| (a) Long-Term Borrowings | 670.98 | 639.97 | |
| (b) Long-Term Liabilities | 7.02 | 7.02 | |
| (c) Deferred Tax Liabilities (Net) | 94.37 | 45.78 | |
| Total | 772.37 | 692.78 | |
| (4) Current Liabilities | |||
| (a) Short-Term Borrowings | 1,788.47 | 849.54 | |
| (b) Trade Payables | |||
| – Due to Micro and Small Enterprise | 309.61 | 123.46 | |
| – Due to Others | 2,293.31 | 841.52 | |
| (c) Other Current Liabilities | 278.87 | 434.79 | |
| (d) Short Term Provisions | 567.93 | 264.47 | |
| Total | 5,238.20 | 2,513.78 | |
| TOTAL EQUITY AND LIABILITIES | 15,919.06 | 9,779.20 | |
| II. ASSETS | |||
| (1) Non-Current Assets | |||
| (a) Property, Plant and Equipment | |||
| (i) Tangible Assets | 1,826.55 | 799.58 | |
| (ii) Intangible Assets | 1,032.58 | 679.97 | |
| (iii) Capital Work-In-Progress | – | 53.72 | |
| (b) Non-Current Investments | 1,971.38 | 1,248.52 | |
| (c) Deferred Tax Assets (Net) | – | – | |
| (d) Long Term Loans and Advances | 81.86 | 81.92 | |
| (e) Other Non-Current Assets | 0.80 | 1.60 | |
| Total | 4,913.17 | 2,865.32 | |
| (2) Current assets | |||
| (a) Current Investments | 2.15 | – | |
| (b) Inventories | 2,321.87 | 1,657.23 | |
| (c) Trade Receivables | 4,934.11 | 2,040.16 | |
| (d) Cash and Cash Equivalents | 406.64 | 211.02 | |
| (e) Short-Term Loans and Advances | 3,094.41 | 2,527.13 | |
| (f) Other Current Assets | 246.70 | 478.33 | |
| Total | 11,005.88 | 6,913.89 | |
| TOTAL ASSETS | 15,919.06 | 9,779.20 |
| Sr. No. | Particulars | Half Year Ended 31.03.2026 Audited (CY H2) | Half Year Ended 30.09.2025 Un-Audited (CY H1) | Half Year Ended 31.03.2025 Audited (PY H2) | Year Ended 31.03.2026 Audited FY 2025-26 | Year Ended 31.03.2025 Audited FY 2024-25 |
|---|---|---|---|---|---|---|
| I. | Revenue From Operations | |||||
| Net Sales / Income From Operations (Net of Taxes) | 5,564.10 | 4,625.86 | 3,740.10 | 10,189.95 | 6,779.91 | |
| Other Income | 252.77 | 164.32 | 215.07 | 417.09 | 314.08 | |
| TOTAL INCOME | 5,816.87 | 4,790.17 | 3,955.17 | 10,607.05 | 7,094.00 | |
| II. | EXPENSES | |||||
| Cost of Materials Consumed | 2,777.89 | 2,760.27 | 1,837.31 | 5,538.16 | 3,285.59 | |
| Purchase of Stock-in-Trade | 770.96 | 114.25 | 61.96 | 885.21 | 187.96 | |
| Changes in Inventories of Finished Goods, Work-In-Progress and Stock-In-Trade | 49.71 | (244.77) | 108.02 | (195.06) | 147.06 | |
| Employment Benefit Expenses | 200.74 | 180.39 | 187.06 | 381.14 | 306.95 | |
| Financial Costs | 91.89 | 74.36 | 76.01 | 166.25 | 122.83 | |
| Depreciation and Amortization Expenses | 75.38 | 110.55 | 104.58 | 185.93 | 152.87 | |
| Other Expenses | 462.84 | 684.67 | 643.54 | 1,147.51 | 1,100.16 | |
| TOTAL EXPENSES | 4,429.42 | 3,679.71 | 3,018.49 | 8,109.13 | 5,303.43 | |
| III. | Profit Before Exceptional and Extraordinary Items and Tax | 1,387.46 | 1,110.46 | 936.68 | 2,497.92 | 1,790.57 |
| IV. | Exceptional Items | – | – | – | – | – |
| V. | Profit Before Extraordinary Items and Tax | 1,387.46 | 1,110.46 | 936.68 | 2,497.92 | 1,790.57 |
| VI. | Extraordinary Items | – | – | – | – | – |
| VII. | Profit Before Tax | 1,387.46 | 1,110.46 | 936.68 | 2,497.92 | 1,790.57 |
| VIII. | Tax Expense | |||||
| (1) Current Tax | (320.75) | (268.75) | (211.53) | (589.50) | (425.00) | |
| (2) MAT Credit | – | – | – | – | – | |
| (3) Excess Tax Provision of Earlier Year | (50.56) | – | – | (50.56) | – | |
| (4) Deferred Tax | (48.59) | – | (60.44) | (48.59) | (60.44) | |
| IX. | Net Profit/(Loss) for the Period | 967.56 | 841.71 | 664.71 | 1,809.27 | 1,305.13 |
| X. | Paid Up Equity Share Capital (FV:- Rs. 10/- each) | 1,193.30 | 1,159.22 | 1,149.92 | 1,193.30 | 1,149.92 |
| XI. | Earning Per Equity Share: | |||||
| (1) Basic – Not Annualized | 8.29 | 7.26 | 5.78 | 15.50 | 11.35 | |
| (2) Diluted – Not Annualized | 8.29 | 7.26 | 5.78 | 15.50 | 11.35 |
| Sr. No. | Particulars | (INR In Lacs, unless otherwise stated) | Year Ended 31-Mar-26 Audited | Year Ended 31-Mar-25 Audited |
|---|---|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES: | ||||
| Profit Before Exceptional and Extraordinary Items and Tax | 2,497.92 | 1,790.58 | ||
| Adjustments for: | ||||
| – Depreciation | 185.93 | 152.87 | ||
| – Prior Period Items | – | – | ||
| – Financial Cost | 166.25 | 122.83 | ||
| Less: Other Income (Considered Separately) | 2,850.10 | 2,066.28 | ||
| Cash from Operations | 229.38 | 220.03 | ||
| Less: Adjustment for Working Capital Changes | ||||
| Add / (Less): | ||||
| – Changes in Inventory | (664.63) | (551.27) | ||
| – Changes in Trade Receivable | (2,893.95) | (664.62) | ||
| – Changes in Other Current Assets | 231.63 | (121.65) | ||
| – Changes in Short Term Loans & Advances | (567.28) | (668.29) | ||
| – Changes in Working Capital Facilities | 920.49 | 546.38 | ||
| – Changes in Trade Payable | 1,637.95 | 207.39 | ||
| – Changes in Other Current Liabilities | (155.92) | (64.91) | ||
| – Changes in Short Term Provision | 303.46 | 91.99 | ||
| Total – B | (1,188.25) | (1,224.98) | ||
| Cash Generated from Operations after Working Capital Changes (A – B) | (C) | 1,432.48 | ||
| Add: Increase in Non Current Assets | 0.80 | 0.80 | ||
| Add: Increase in Long Term Liabilities | – | – | ||
| Less: Income Tax | 589.50 | 425.00 | ||
| Less: Earlier Year Tax Adjustment | 50.56 | – | ||
| Net Cash Flow from Operating Activities (D) | 793.22 | 197.07 | ||
| B. Cash Flow from Investing Activities | ||||
| Interest Received | 229.38 | 220.03 | ||
| Add:- | – | – | ||
| – Decrease in Long Term Loans & Advances | – | – | ||
| – Sale of Fixed Assets | – | – | ||
| Less: | ||||
| – Increase in Long Term Loans & Advances | (0.06) | (321.96) | ||
| – Changes In Investment | (69.66) | 240.88 | ||
| – Purchase of Equity Shares | 794.67 | 567.50 | ||
| – Purchase of Fixed Assets | 1,511.78 | 521.38 | ||
| Net Cash Flow from Investing Activities (E) | (2,007.36) | (787.77) | ||
| C. Cash Flow from Financing Activities | ||||
| Add: Changes Share Capital | 43.38 | – | ||
| Add: Changes in Securities Premium | 1,110.53 | – | ||
| Add: Changes in Share Application Money Pending Allotment | 372.67 | – | ||
| Add: Changes in Secured Loan | 45.11 | 93.51 | ||
| Add: Changes in Unsecured Loan | (14.11) | 188.11 | ||
| Add: Changes in Current Maturities Of Long Term Debt | 18.44 | 41.94 | ||
| Add: Changes in Working Capital Facilities | – | – | ||
| Less: Financial Cost | (166.25) | (122.83) | ||
| Net Cash Flow from Financing Activities (F) | 1,409.76 | 200.73 | ||
| Net Changes in Cash & Cash Equivalents (D+E+F) | 195.62 | (389.97) | ||
| Opening Balance of Cash & Cash Equivalents | 211.02 | 600.99 | ||
| Closing Balance of Cash & Cash Equivalents | 406.64 | 211.02 |
| Sr. No | Particulars | Year Ended 31-Mar-2026 | Year Ended 31-Mar-2025 |
|---|---|---|---|
| I. | EQUITY AND LIABILITIES | ||
| (1) Shareholder’s Funds | |||
| (a) | Share Capital | 1,193.30 | 1,149.92 |
| (b) | Reserves & Surplus | 8,474.26 | 5,295.72 |
| (c) | Minority Interest | 749.02 | 519.32 |
| Total | 10,416.58 | 6,964.96 | |
| (2) | Share Application Money Pending Allotment | 372.67 | – |
| Total | – | – | |
| (3) | Non-Current Liabilities | ||
| (a) | Long-Term Borrowings | 4,002.99 | 3,227.27 |
| (b) | Long-Term Liabilities | 7.02 | 7.02 |
| (c) | Deferred Tax Liabilities (Net) | 94.37 | 45.78 |
| (d) | Long Term Provisions | – | – |
| Total | 4,104.38 | 3,280.08 | |
| (4) | Current Liabilities | ||
| (a) | Short-Term Borrowings | 3,295.96 | 2,175.88 |
| (b) | Trade Payables | ||
| – Due to Micro and Small Enterprise | 917.01 | 175.96 | |
| – Due to Others | 2,926.47 | 1,302.88 | |
| (c) | Other Current Liabilities | 909.60 | 1,401.76 |
| (d) | Short Term Provisions | 740.23 | 298.99 |
| Total | 8,789.27 | 5,355.47 | |
| TOTAL EQUITY AND LIABILITIES | 23,682.90 | 15,600.50 | |
| II. | ASSETS | ||
| (1) | Non-Current Assets | ||
| (a) | Property, Plant and |