ADVANCE AGROLIFE LIMITED (FORMERLY ADVANCE AGROLIFE PRIVATE LIMITED) — Quarter and year ended March 31, 2026
| Sr. No. | Particulars | Quarter Ended | Year Ended | |||
|---|---|---|---|---|---|---|
| March 31, 2026 (Audited) | December 31, 2025 (Unaudited) | March 31, 2025 (Audited) | March 31, 2026 (Audited) | March 31, 2025 (Audited) | ||
| I | Revenue | |||||
| Revenue from Operations | 1,238.79 | 1,326.37 | 898.32 | 6,377.75 | 5,022.60 | |
| Other Income | 20.28 | 11.60 | 2.60 | 39.76 | 6.16 | |
| Total Income | 1,259.07 | 1,337.97 | 900.92 | 6,417.51 | 5,028.76 | |
| II | Expenses | |||||
| Cost of Materials Consumed | 1,045.03 | 1,030.07 | 677.71 | 5,083.19 | 3,806.30 | |
| Change In Inventories of Finished Goods And Work-In-Progress | (165.24) | 17.03 | (14.43) | (204.21) | 14.95 | |
| Manufacturing and Operating Expenses | 114.12 | 71.08 | 79.01 | 414.91 | 318.28 | |
| Employee Benefits Expense | 40.16 | 42.41 | 30.82 | 150.44 | 113.07 | |
| Finance Costs | 24.61 | 14.33 | 19.41 | 86.67 | 54.33 | |
| Depreciation and Amortization Expenses | 29.37 | 28.05 | 22.36 | 108.84 | 76.12 | |
| Other Expenses | 70.94 | 92.25 | 66.41 | 296.57 | 293.71 | |
| Total Expenses | 1,158.99 | 1,295.22 | 881.29 | 5,936.41 | 4,676.76 | |
| III | Profit Before Tax (I – II) | 100.08 | 42.75 | 19.63 | 481.10 | 352.00 |
| IV | Less: Tax Expense | |||||
| Current Tax | 22.79 | 13.47 | 7.37 | 125.12 | 97.43 | |
| Deferred Tax | 2.68 | (0.78) | (2.02) | 3.14 | (1.81) | |
| Total Tax Expense | 25.47 | 12.69 | 5.35 | 128.26 | 95.62 | |
| V | Profit for the Year (III – IV) | 74.61 | 30.06 | 14.28 | 352.84 | 256.38 |
| VI | Other Comprehensive Income | |||||
| Items that will not be reclassified to profit or loss | ||||||
| Re-measurement gains/ (losses) on defined benefit obligations | 0.04 | (0.99) | 0.03 | (0.69) | (0.39) | |
| Tax effect on above | 0.01 | (0.25) | 0.01 | (0.17) | 0.10 | |
| Other Comprehensive Income for the year, net of tax | 0.03 | (0.74) | 0.02 | (0.52) | (0.29) | |
| VII | Total Comprehensive Income for the year (V + VI) | 74.64 | 29.32 | 14.30 | 352.32 | 256.09 |
| VIII | Paid-up equity share capital (Face value of Rs. 10/- each share) | 642.86 | 642.86 | 450.00 | 642.86 | 450.00 |
| IX | Other Equity excluding revaluation reserves | 2,456.28 | 558.73 | |||
| X | Earnings Per Share (Face Value INR 10 Per Equity Share): | |||||
| Basic (INR) | 1.05 | (0.06) | 0.32 | 6.50 | 5.70 | |
| Diluted (INR) | 1.05 | (0.06) | 0.32 | 6.50 | 5.70 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| I ASSETS | ||
| 1. Non Current Assets | ||
| (a) Property, Plant and Equipment | 810.44 | 647.21 |
| (b) Capital Work-In-Progress | 222.20 | 105.50 |
| (c) Right-of-use Assets | 16.58 | 11.61 |
| (d) Other Intangible assets | 2.04 | 0.04 |
| (e) Intangible assets under development | – | 4.51 |
| (f) Financial Assets | ||
| (i) Others | 19.16 | 6.65 |
| (g) Deferred Tax Assets (Net) | 4.68 | 7.62 |
| (h) Other Non Current Assets | 231.09 | 7.00 |
| Total Non-Current Assets | 1,306.19 | 790.14 |
| 2. Current Assets | ||
| (a) Inventories | 2,052.24 | 876.08 |
| (b) Financial Assets | ||
| (i) Trade Receivables | 1,962.41 | 1,630.71 |
| (ii) Cash and Cash Equivalents | 54.54 | 5.77 |
| (iii) Bank Balances other than (ii) above | 696.71 | 13.38 |
| (iv) Others | 18.57 | 1.52 |
| (c) Other Current Assets | 159.21 | 197.12 |
| Total Current Assets | 4,943.67 | 2,724.58 |
| TOTAL ASSETS | 6,249.86 | 3,514.72 |
| II EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity share capital | 642.86 | 450.00 |
| (b) Other Equity | 2,456.28 | 558.73 |
| Total Equity | 3,099.15 | 1,008.73 |
| LIABILITIES | ||
| 1. Non Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 173.58 | 147.88 |
| (ii) Lease Liabilities | 12.57 | 2.27 |
| (b) Provisions | 8.18 | 6.28 |
| Total Non-Current Liabilities | 194.33 | 156.43 |
| 2. Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 786.99 | 644.56 |
| (ii) Lease Liabilities | 5.82 | 9.81 |
| (iii) Trade Payables | ||
| – Total outstanding dues of micro enterprises and small enterprises | 48.92 | 51.89 |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 2,041.84 | 1,535.71 |
| (iv) Other Financial Liabilities | 13.42 | 10.26 |
| (b) Other current liabilities | 13.61 | 3.80 |
| (c) Provisions | 8.43 | 1.86 |
| (d) Current Tax Liabilities (Net) | 37.35 | 91.67 |
| Total Current Liabilities | 2,956.38 | 2,349.56 |
| TOTAL EQUITIES AND LIABILITIES | 6,249.86 | 3,514.72 |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| A. Cash flow from operating activities | ||
| Net profit before taxation | 481.10 | 352.00 |
| Adjustments for: | ||
| Depreciation on Property, Plant and Equipment | 108.84 | 76.12 |
| Finance Costs | 86.67 | 54.33 |
| Interest Income | (24.49) | (0.95) |
| Foreign Exchange (Gain)/ Loss on Fluctuations (Net) | 14.13 | (2.10) |
| Loss / (Profit) on sale of Property, Plant and Equipment (Net) | – | – |
| Operating profit before working capital changes | 666.25 | 479.40 |
| Changes in working capital | ||
| (Increase) / decrease in Inventories | (1,176.16) | (387.10) |
| (Increase) / decrease in Trade Receivables | (331.70) | (199.19) |
| Increase / (decrease) in Trade Payables | 503.17 | 317.03 |
| Increase / (decrease) in Other Current Liabilities | 9.81 | (21.91) |
| Increase / (decrease) in Short Term Provision | 6.57 | 1.48 |
| Increase / (decrease) in Long Term Provision | 1.22 | 1.48 |
| (Increase) / decrease in Other Current Financial Assets | (17.05) | (0.71) |
| (Increase) / decrease in Other Current Assets | 37.91 | (50.14) |
| (Increase) / decrease in Other Non Current Assets | (224.09) | (0.80) |
| Increase / (decrease) in Other Current Financial Liabilities | 3.16 | (6.66) |
| Cash generated from operations | (520.91) | 132.88 |
| Income taxes (paid)/ refund | (179.44) | (75.75) |
| Net cash (used in)/ generated from operating activities | (700.35) | 57.13 |
| B. Cash flow from investing activities | ||
| Other Non-Cash Income | 10.35 | 3.05 |
| Purchase of Property Plant & Equipment and Capital Work in Progress | (391.32) | (331.48) |
| Intangible Assets and Intangible asset under development | (0.76) | (4.58) |
| Sale of Property Plant & Equipment | 0.87 | – |
| Investment in fixed deposits | (695.84) | (5.70) |
| Net cash (used in)/ generated from investing activities | (1,076.70) | (338.71) |
| C. Cash flow from financing activities | ||
| Proceed from the issue | 192.86 | – |
| Securities Premium | 1,545.20 | – |
| Increase / (decrease) in long term borrowings (Net) | 25.69 | 8.70 |
| Increase / (decrease) in short term borrowings (Net) | 142.42 | 329.91 |
| Interest Payments on Lease liabilities | (3.55) | (0.64) |
| Principal Payments of Lease liabilities | 6.31 | (1.51) |
| Finance Cost Paid | (83.12) | (53.69) |
| Net cash (used in)/ generated from financing activities | 1,825.81 | 282.77 |
| Net increase/ (decrease) in cash and cash equivalents (A+B+C) | 48.77 | 1.19 |
| Opening cash and cash equivalents | 5.77 | 4.58 |
| Closing cash and cash equivalents | 54.54 | 5.77 |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| Cash in Hand | 5.74 | 5.76 |
| Balance with Bank on current accounts | 48.78 | 0.01 |
| Total | 54.54 | 5.77 |