Vivanza Biosciences Limited — Quarter ended 31 March 2026 (Audited); Year ended 31 March 2026 (Audited)
| Particulars | Quarter Ended 31/03/2026 (Audited) | Quarter Ended 31/12/2025 (Unaudited) | Quarter Ended 31/03/2025 (Audited) | Year Ended 31/03/2026 (Audited) | Year Ended 31/03/2025 (Audited) |
|---|---|---|---|---|---|
| 1 Income from Operations | |||||
| (a) Revenue from operations | 574.60 | 4493.26 | 16.96 | 11223.10 | 294.28 |
| (b) Other Income | 0.77 | 7.67 | 1.92 | 10.94 | 3.46 |
| Total Income | 575.37 | 4500.93 | 18.89 | 11234.04 | 297.74 |
| 2 Expenses | |||||
| (a) Cost of Materials consumed | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (b) Purchase of stock-in-trade | 533.56 | 4386.56 | 17.18 | 11207.08 | 266.77 |
| (c) Increase/Decrease in inventories of FG, WIP and stock-in-trade | 42.38 | 76.43 | 69.69 | -110.25 | -4.29 |
| (d) Employee benefits expense | 3.84 | 4.04 | 11.25 | 33.08 | 36.73 |
| (e) Finance Cost | 6.58 | 8.97 | 7.92 | 27.92 | 35.08 |
| (f) Depreciation and amortisation expense | 1.10 | 0.35 | 0.28 | 2.16 | 1.40 |
| (g) Other expenses | 0.22 | 8.53 | 8.97 | 22.27 | 31.42 |
| Total Expenses | 587.69 | 4484.88 | 115.29 | 11182.25 | 367.10 |
| 3 Profit/(loss) before exceptional items and tax (1-2) | -12.32 | 16.05 | -96.40 | 51.79 | -69.36 |
| 4 Exceptional Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 5 Profit/(Loss) before tax (3-4) | -12.32 | 16.05 | -96.40 | 51.79 | -69.36 |
| 6 Tax Expense | |||||
| (a) Current tax | 14.20 | 0.00 | 0.00 | 14.20 | 0.00 |
| (b) Deferred tax | 0.09 | 0.00 | 0.14 | 0.09 | 0.14 |
| Total Tax Expenses | 14.29 | 0.00 | 0.14 | 14.29 | 0.14 |
| 7 Profit / (Loss) for the period from continuing operations (5-6) | -26.61 | 16.05 | -96.54 | 37.50 | -69.51 |
| 8 Profit (Loss) from discontinuing operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 9 Tax Expense of discontinuing operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 10 Profit (Loss) from discontinuing operations (after tax)(8-9) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 11 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 |
| B(i) Items that will be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (ii) Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Comprehensive Income for the period | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 12 Total Comprehensive Income for the period | -26.61 | 16.05 | -96.54 | 37.50 | -69.51 |
| 13 Paid-up equity share capital (Face value of Rs. 1/- each) | 400 | 400 | 400 | 400 | 400 |
| 14 Other Equity | – | – | – | 71.53 | 71.53 |
| 15 Earnings Per Share (before extraordinary items) (not annualised): | |||||
| (a) Basic | -0.07 | 0.04 | -0.24 | 0.09 | -0.17 |
| (b) Diluted | -0.07 | 0.04 | -0.24 | 0.09 | -0.17 |
| 16 Earnings Per Share (after extraordinary items) (not annualised): | |||||
| (a) Basic | -0.07 | 0.04 | -0.24 | 0.09 | -0.17 |
| (b) Diluted | -0.07 | 0.04 | -0.24 | 0.09 | -0.17 |
| Particulars | As at 31/03/2026 | As at 31/03/2025 |
|---|---|---|
| A ASSETS | ||
| 1 Non-current Assets | ||
| (a) Property, Plant and Equipment | 12.31 | 2.06 |
| (b) Other Intangible assets | – | – |
| (c) Capital work in progress | – | – |
| (d) Intangible assets under development | – | – |
| (e) Financial Assets | ||
| (i) Investments | 191.45 | 191.45 |
| (ii) Deferred tax assets (Net) | – | 0.06 |
| (iii) Loans | – | – |
| (f) Other non-current assets | 59.33 | 59.33 |
| Sub-total – Non-current Assets | 263.09 | 252.91 |
| 2 Current Assets | ||
| (a) Inventories | 294.51 | 184.25 |
| (b) Financial Assets | ||
| (i) Investments | – | – |
| (ii) Trade Receivables | 1,066.01 | 738.59 |
| (iii) Cash and Cash Equivalents | 1.78 | 4.94 |
| (iv) Loans | 162.60 | 180.49 |
| (c) Other current assets | 34.56 | 30.03 |
| Sub-total – Current Assets | 1,559.46 | 1,138.30 |
| TOTAL – ASSETS | 1,822.55 | 1,391.21 |
| B EQUITY AND LIABILITIES | ||
| Shareholders’ Funds | ||
| (a) Share Capital | 400.00 | 400.00 |
| (b) Other Equity | 39.54 | 2.04 |
| Sub-total – Shareholders’ Funds | 439.54 | 402.04 |
| 1 Liabilities | ||
| Non-current Liabilities | ||
| (a) Financial Liabilities: | ||
| (i) Borrowings | 87.72 | 77.53 |
| (b) Deferred Tax Liabilities (Net) | 0.02 | – |
| (c) Provisions | – | – |
| (d) Other Non – Current Liabilities | – | – |
| Sub-total – Non-current liabilities | 87.74 | 77.53 |
| 2 Current Liabilities | ||
| (a) Financial Liabilities: | ||
| (i) Borrowings | 662.18 | 531.73 |
| (ii) Trade Payables | 606.87 | 321.80 |
| (iii) Other Financial Liabilities | – | – |
| (b) Provisions | 15.71 | 3.80 |
| (c) Other Current Liabilities | 10.52 | 54.33 |
| Sub-total – Current Liabilities | 1,295.27 | 911.64 |
| TOTAL – EQUITY AND LIABILITIES | 1,822.55 | 1,391.21 |
| Particulars | 01-04-2025 to 31-03-2026 | 01-04-2024 to 31-03-2025 |
|---|---|---|
| A Cash flow from Operating Activities | ||
| Net Profit Before Tax | 51.79 | (69.36) |
| Adjustments for: | ||
| – Add Depreciation | 2.16 | 1.40 |
| – Less Dividend Income | – | – |
| – Add Interest Expense | 27.92 | 35.08 |
| – Less Short Term Capital Gain (Mutual Fund) | – | – |
| Operating Profit / (Loss) before Working Capital Changes | 81.87 | (32.88) |
| Adjustments for: | ||
| – Increase/(Decrease) in Trade Payables | 285.07 | (501.67) |
| – Increase/(Decrease) in Other Current Liabilities | (43.80) | 12.03 |
| – Increase/(Decrease) in Provisions | 11.91 | (19.73) |
| – (Increase)/Decrease in Trade Receivables | (327.42) | 298.08 |
| – (Increase)/Decrease in short term loans & advances | – | – |
| – Increase/(Decrease) in Borrowing | – | – |
| – (Increase)/Decrease in inventories | (110.25) | (4.29) |
| – (Increase)/Decrease in other current assets | (4.53) | 1.57 |
| Cashflow generated from Operating Activities | (107.15) | (246.88) |
| Income Tax Paid (Net of Refund) | 14.20 | – |
| Net Cashflow generated from Operating Activities A | (121.35) | (246.88) |
| B Cash flow from Investment Activities | ||
| Purchase of Property, Plant and Equipment | (12.40) | (0.79) |
| (Increase)/Decrease in Short term Loans & Advances (Assets) | 17.88 | (4.34) |
| Sale of Property, Plant and Equipment | – | – |
| Sale of Investments | – | – |
| Purchase of investments | – | – |
| Share Application Money Received Back | – | – |
| Dividend Income | – | – |
| Net Cashflow generated from Investments Activities B | 5.48 | (5.13) |
| C Cash flow from Financing Activities | ||
| Share Listing & Processing Fees | – | – |
| Interest Expenses | (27.92) | (35.08) |
| (Increase)/Decrease in other non-current assets | – | – |
| Increase /(Decrease) in Borrowings (Liabilities) | 140.64 | 282.98 |
| Net Change in Unsecured Loans Taken | – | – |
| Increase/(Decrease) in other financial liabilities | – | – |
| Net Cashflow generated from Financing Activities C | 112.72 | 247.90 |
| Net Change in Cash & Cash Equivalents (A+B+C) | (3.16) | (4.11) |
| Opening Cash & Cash Equivalents | 4.94 | 9.05 |
| Closing Cash & Cash Equivalents | 1.78 | 4.94 |
| Particulars | Quarter Ended 31/03/2026 (Audited) | Quarter Ended 31/12/2025 (Unaudited) | Quarter Ended 31/03/2025 (Audited) | Year Ended 31/03/2026 (Audited) | Year Ended 31/03/2025 (Audited) |
|---|---|---|---|---|---|
| 1. Income from Operations | |||||
| (a) Revenue from operations | 636.29 | 4525.07 | 48.30 | 11591.06 | 742.33 |
| (b) Other Income | 0.86 | 7.79 | 4.62 | 11.15 | 6.15 |
| Total Income | 637.15 | 4532.86 | 52.91 | 11,602.21 | 748.48 |
| 2. Expenses | |||||
| (a) Cost of Materials consumed | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (b) Purchase of stock-in-trade | 595.93 | 4414.75 | 47.79 | 11571.38 | 707.74 |
| (c) Increase/Decrease in inventories of FG, WIP and stock-in-trade | 56.01 | 76.43 | 69.56 | -128.77 | -25.68 |
| (d) Employee benefits expense | 6.74 | 4.04 | 15.23 | 49.24 | 57.51 |
| (e) Finance Cost | 6.58 | 8.97 | 7.98 | 27.92 | 35.14 |
| (f) Depreciation and amortisation expense | 1.10 | 0.35 | 0.28 | 2.16 | 1.40 |
| (g) Other expenses | 0.93 | 8.78 | 11.04 | 25.91 | 38.94 |
| Total Expenses | 667.30 | 4513.32 | 151.88 | 11547.84 | 815.05 |
| 3. Profit/(loss) before exceptional items and tax (1-2) | -30.15 | 19.54 | -98.97 | 54.37 | -66.57 |
| 4. |