Aditya Vision Limited — Quarter and year ended March 31, 2026
| PARTICULARS | 31-Mar-26 | 31-Mar-25 |
|---|---|---|
| ASSETS | ||
| (1) Non-current assets | ||
| (a) Property, Plant and Equipment | ||
| Property, Plant and Equipment | 130.91 | 106.02 |
| ROU | 194.77 | 162.11 |
| (b) Capital work-in-progress | 5.93 | 6.25 |
| (c) Investment property | ||
| (d) Goodwill | ||
| (e) Other Intangible assets | ||
| (f) Intangible assets under development | ||
| (g) Financial Assets | ||
| (i) Investments | ||
| (ii) Trade receivables | ||
| (iii) Loans | ||
| (iv) Others (to be specified) | 46.31 | 26.41 |
| (h) Deferred tax assets (net) | 8.62 | 7.74 |
| (i) Other non-current assets | 5.23 | 1.73 |
| Total Non-Current Assets | 391.77 | 310.26 |
| (2) Current Assets | ||
| (a) Inventories | 840.40 | 698.16 |
| (b) Financial Assets | ||
| (i) Investments | ||
| (ii) Trade receivables | 0.39 | 0.31 |
| (iii) Cash and cash equivalents | 30.29 | 26.11 |
| (iv) Bank balances other than (iii) above | 98.36 | 95.23 |
| (v) Loans | 0.43 | 3.67 |
| (vi) Others (to be specified) | ||
| (c) Current Tax Assets (Net) | ||
| (d) Other Current Assets | 109.36 | 89.69 |
| Total Current Assets | 1,079.23 | 913.17 |
| Total Assets | 1,471.00 | 1,223.43 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity Share capital | 12.91 | 12.86 |
| (b) Other Equity | 675.51 | 570.79 |
| Total Equity | 688.42 | 583.65 |
| (1) LIABILITIES | ||
| Non-Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | – | |
| (ii) Lease liabilities | 213.69 | 181.09 |
| (iii) Trade payables | ||
| (iv) Other financial liabilities | ||
| (b) Provisions | ||
| (c) Deferred tax liabilities (Net) | – | |
| (d) Other non-current liabilities | ||
| Total Non-Current Liabilities | 213.69 | 181.09 |
| (2) Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 330.66 | 278.35 |
| (ii) Lease liabilities | 28.45 | 20.97 |
| (iii) Trade payables | 195.66 | 148.67 |
| (iv) Other financial liabilities | 4.45 | 3.99 |
| (b) Other current liabilities | 7.81 | 4.15 |
| (c) Provisions | 1.86 | 0.55 |
| (d) Current tax liabilities (Net) | – | 2.01 |
| Total Current Liabilities | 568.89 | 458.69 |
| Total Equity and Liabilities | 1,471.00 | 1,223.43 |
| Sr. No. | Particulars | Quarter ended 31.03.2026 | Quarter ended 31.12.2025 | Quarter ended 31.03.2025 | Year ended 31.03.2026 | Year ended 31.03.2025 |
|---|---|---|---|---|---|---|
| I. | Revenue from operations | 625.03 | 648.86 | 486.69 | 2,671.62 | 2,259.77 |
| II | Other income | 2.15 | 3.83 | 2.44 | 9.87 | 7.78 |
| III | Total revenue (I+II) | 627.18 | 652.69 | 489.13 | 2,681.49 | 2,267.55 |
| IV | Expenses | |||||
| (a) Cost of materials consumed | – | – | – | – | – | |
| (b) Purchases of stock-in-trade | 681.02 | 555.27 | 632.50 | 2,398.33 | 2,169.73 | |
| (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | -156.10 | -8.77 | -228.41 | -142.24 | -265.02 | |
| (d) Employee benefits expense | 21.20 | 22.31 | 21.06 | 81.94 | 71.02 | |
| (e) Finance costs | 11.35 | 8.81 | 10.69 | 38.89 | 31.70 | |
| (f) Depreciation and amortisation expense | 10.65 | 10.31 | 9.94 | 40.46 | 37.02 | |
| (g) Operating & Other expenses | 28.39 | 27.08 | 19.23 | 105.69 | 79.98 | |
| Total expenses | 596.51 | 615.01 | 465.01 | 2,523.07 | 2,124.43 | |
| V | Profit / (Loss) before exceptional and extraordinary items and tax (III – IV) | 30.67 | 37.68 | 24.12 | 158.42 | 143.12 |
| VI | Exceptional Items (Statutory Impact of New Labour code) | – | -1.53 | 1.53 | ||
| VII | Profit / (Loss) before extraordinary items and tax (V + VI) | 30.67 | 36.15 | 24.12 | 156.89 | 143.12 |
| VIII | Extraordinary items | |||||
| IX | Profit / (Loss) before tax (VII ± VIII) | 30.67 | 36.15 | 24.12 | 156.89 | 143.12 |
| X | Tax expense: | |||||
| (a) Current Tax | 9.08 | 9.10 | 9.06 | 40.85 | 39.01 | |
| (b) Deferred tax | -0.14 | -0.26 | -0.92 | -0.88 | -1.38 | |
| Total Tax Expense | 8.94 | 8.84 | 8.14 | 39.97 | 37.63 | |
| XI | Profit/(Loss) from continuing operations (IX ±X) | 21.73 | 27.31 | 15.98 | 116.92 | 105.49 |
| XII | Profit / (Loss) from discontinuing operations | – | – | – | ||
| XIII | Tax expense of discontinuing operations | – | – | – | ||
| XIV | Profit / (Loss) from discontinuing operations (after tax) (XII-XIII) | – | – | – | ||
| XV | Profit / (Loss) for the Period (XI ± XIV) | 21.73 | 27.31 | 15.98 | 116.92 | 105.49 |
| XVI | Other Comprehensive Income (after tax) | |||||
| A (i) Items that will not be reclassified to profit or loss | – | – | – | |||
| (ii) Income tax relating to items that will not be reclassified to profit or loss | – | – | – | |||
| B (i) Items that will be reclassified to profit or loss | – | – | – | |||
| (ii) Income tax on relating to items that will be reclassified to profit or loss | – | – | – | |||
| XVII | Total Comprehensive income for the period (XV+XVI) | 21.73 | 27.31 | 15.98 | 116.92 | 105.49 |
| XVIII | Paid up Equity share capital (Face value of Re. 1/- each) | 12.91 | 12.91 | 12.86 | 12.91 | 12.86 |
| XIX | i. Earnings per share (before extraordinary items) | |||||
| (a) Basic | 1.69 | 2.12 | 1.24 | 9.07 | 8.21 | |
| (b) Diluted | 1.68 | 2.11 | 1.23 | 9.05 | 8.16 | |
| ii. Earnings per share (after extraordinary items) | ||||||
| (a) Basic | 1.69 | 2.12 | 1.24 | 9.07 | 8.21 | |
| (b) Diluted | 1.68 | 2.11 | 1.23 | 9.05 | 8.16 |
| PARTICULARS | 31-Mar-26 | 31-Mar-25 |
|---|---|---|
| Cash Flows from Operating Activities | ||
| Profit before tax | 156.89 | 143.12 |
| Adjustments for: | ||
| Depreciation and amortisation expenses | 40.46 | 37.02 |
| Interest income | -9.87 | -7.78 |
| Gain/ (loss) on sale of property, plant and equipment | 1.25 | 4.01 |
| Gain on fair valuation of mutual funds | ||
| Interest expenses | 38.90 | 31.70 |
| Share based payment expenses | – | 2.53 |
| Working capital changes: | ||
| (Increase) / Decrease in trade receivables | -0.08 | 0.08 |
| (Increase) / Decrease in inventories | -142.24 | -265.02 |
| Increase in short-term loans | 3.23 | -1.22 |
| (Increase) / decrease in other assets | -19.66 | -35.61 |
| Increase in provisions | 1.31 | -1.32 |
| Increase / (Decrease) in trade payables | 46.99 | 86.72 |
| Increase in other financial liabilities | 0.46 | 0.89 |
| Increase / (decrease) in other liabilities | 3.66 | 1.06 |
| Cash generated from operations | 121.30 | -3.82 |
| Income taxes paid | -46.35 | -37.00 |
| Net cash (used in)/ generated from operating activities | 74.95 | -40.82 |
| Cash flows from investing activities | ||
| Purchase of property, plant and equipment | -35.47 | -37.10 |
| Proceeds from sale of equipment | 0.01 | 0.06 |
| Proceed on maturity / (investments) in bank deposits (net) | -20.99 | -12.56 |
| Security Deposits Paid | -2.32 | -2.48 |
| Purchase/Sales of Non Current Investment | – | – |
| Interest Received | 9.46 | 7.43 |
| Net cash used in investing activities | -49.31 | -44.65 |
| Cash flows from financing activities | ||
| Proceeds/Buy Back from issue of share capital including Premium (net of issue expenses) | 0.48 | 0.47 |
| Interest Paid | -18.68 | -13.08 |
| Dividend Paid | -12.64 | -11.58 |
| Proceeds/(repayment) from/of borrowings (net) | 52.31 | 153.08 |
| Interest paid on lease liabilities | -20.22 | -18.62 |
| Payment of lease liabilities | -22.71 | -16.24 |
| Net cash generated from financing activities | -21.46 | 94.03 |
| Net increase in cash and cash equivalents | 4.18 | 8.56 |
| Cash and cash equivalents at beginning of period | 26.11 | 17.55 |
| Cash and cash equivalents at end of period | 30.29 | 26.11 |
| Name | Position | Date Signed | DIN |
|---|---|---|---|
| Yashovardhan Sinha | Managing Director | 2026.05.08 14:42:09 +05’30’ | 01636599 |
| Vikash Kumar | Chief Financial Officer | 2026.05.08 14:43:26 +05’30’ |