Orient Electric Limited — Quarter ended March 31, 2026 (audited) and year ended March 31, 2026 (audited)
| Sl. No. | Particulars | Quarter ended | Year ended |
|---|---|---|---|
| 31-March-26 (Audited) (refer note 4) |
31-March-26 (Audited) |
||
| 31-Dec-25 (Unaudited) |
31-March-25 (Audited) |
||
| 31-March-25 (Audited) (refer note 4) |
31-March-25 (Audited) |
||
| 1 | Income | ||
| (a) | Revenue from Operations | 948.25 | 3,326.39 |
| (b) | Other Income | 3.47 | 10.01 |
| Total Income (a+b) | 951.72 | 3,336.40 | |
| 2 | Expenses | ||
| (a) | Cost of raw materials and components consumed | 279.89 | 851.73 |
| (b) | Purchase of traded goods | 363.25 | 1,417.68 |
| (c) | Changes in inventories of finished goods, work-in-progress and traded goods | 11.41 | 20.83 |
| (d) | Employee Benefits Expense | 78.89 | 307.95 |
| (e) | Finance Costs | 5.33 | 22.56 |
| (f) | Depreciation and Amortisation Expense | 19.62 | 77.06 |
| (g) | Other Expenses | 137.43 | 499.14 |
| Total Expenses | 895.82 | 3,196.95 | |
| 3 | Profit before exceptional item and tax for the period/year (1-2) | 55.90 | 139.45 |
| 4 | Exceptional Item (Refer note 5) | 1.51 | 10.16 |
| 5 | Profit before tax for the period/year (3-4) | 54.39 | 129.29 |
| 6 | Income Tax expenses | ||
| (a) | Current Tax | 17.33 | 42.28 |
| (b) | Deferred Tax [charge/(credit)] | (3.22) | (8.83) |
| Total Tax Expenses | 14.11 | 33.45 | |
| 7 | Profit for the period/year (5-6) | 40.28 | 95.84 |
| 8 | Other comprehensive income not to be reclassified to Profit and Loss in subsequent periods/year | ||
| Re-Measurement gain/(losses) on defined benefit Plans | (0.08) | 0.32 | |
| Income Tax effect [(charge)/credit] | 0.02 | (0.08) | |
| Other comprehensive income/(loss) (net of tax) | (0.06) | 0.24 | |
| 9 | Total comprehensive income/(loss) for the period/year (7+8) | 40.22 | 96.08 |
| 10 | Paid-up equity share capital (Face value per share: Re.1/- each) | 21.34 | 21.34 |
| 11 | Other Equity excluding revaluation reserve as per the audited balance sheet | – | 738.76 |
| 12 | Earning per Equity Share of face value of Re.1/- each (Not annualized for quarters) | ||
| Basic EPS (in Rs.) | 1.89 | 4.49 | |
| Diluted EPS (in Rs.) | 1.89 | 4.49 |
| Sl. No. | Particulars | Quarter ended 31-March-26 (Audited) (refer note 4) | Quarter ended 31-Dec-25 (Unaudited) | Quarter ended 31-March-25 (Audited) (refer note 4) | Year Ended 31-Mar-26 (Audited) | Year Ended 31-March-25 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Segment Revenue : | |||||
| a) Electrical Consumer Durables | 661.14 | 646.72 | 614.24 | 2,293.77 | 2,172.95 | |
| b) Lighting & Switchgear | 287.11 | 259.73 | 247.61 | 1,032.62 | 920.73 | |
| Total | 948.25 | 906.45 | 861.85 | 3,326.39 | 3,093.68 | |
| Less: Inter segment revenue | ||||||
| Net sales/income from operations | 948.25 | 906.45 | 861.85 | 3,326.39 | 3,093.68 | |
| 2 | Segment Results {Profit (+)/Loss (-) before interest & tax from each segment} : | |||||
| a) Electrical Consumer Durables | 75.41 | 76.55 | 67.77 | 225.19 | 220.33 | |
| b) Lighting & Switchgear | 40.38 | 24.77 | 30.83 | 138.28 | 131.96 | |
| Total | 115.79 | 101.32 | 98.60 | 363.47 | 352.29 | |
| Less : | ||||||
| (i) Finance costs | 4.04 | 5.40 | 4.81 | 17.75 | 17.69 | |
| (ii) Other un-allocable expenditure net of un-allocable income | 55.85 | 52.33 | 51.65 | 206.27 | 222.35 | |
| (iii) Exceptional Item (Refer note 5) | 1.51 | 8.65 | – | 10.16 | – | |
| Profit before Tax | 54.39 | 34.94 | 42.14 | 129.29 | 112.25 | |
| 3 | Segment Assets : | |||||
| a) Electrical Consumer Durables | 987.25 | 947.27 | 959.83 | 987.25 | 959.83 | |
| b) Lighting & Switchgear | 436.85 | 428.62 | 372.61 | 436.85 | 372.61 | |
| c) Unallocated | 242.51 | 220.87 | 222.24 | 242.51 | 222.24 | |
| Total | 1,666.61 | 1,596.76 | 1,554.68 | 1,666.61 | 1,554.68 | |
| 4 | Segment Liabilities : | |||||
| a) Electrical Consumer Durables | 514.74 | 470.21 | 483.08 | 514.74 | 483.08 | |
| b) Lighting & Switchgear | 248.55 | 250.16 | 258.17 | 248.55 | 258.17 | |
| c) Unallocated | 143.22 | 141.23 | 119.13 | 143.22 | 119.13 | |
| Total | 906.51 | 861.60 | 860.38 | 906.51 | 860.38 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| I) ASSETS | ||
| A) NON-CURRENT ASSETS | ||
| Property, plant and equipment | 339.67 | 366.03 |
| Capital work-in-progress | 8.40 | 4.58 |
| Intangible assets | 8.26 | 12.70 |
| Intangible assets under development | 1.26 | 0.15 |
| Right of use asset | 58.33 | 60.94 |
| Financial assets | ||
| (i) Trade receivables | 1.86 | 5.62 |
| (ii) Other financial assets | 15.22 | 16.81 |
| Deferred tax asset | 42.93 | 34.18 |
| Non current tax assets | 5.37 | 3.59 |
| Other non current assets | 8.12 | 4.21 |
| Total Non-current Assets (A) | 489.42 | 508.81 |
| B) CURRENT ASSETS | ||
| Inventories | 425.56 | 429.67 |
| Financial assets | ||
| (i) Investments | 60.24 | 14.08 |
| (ii) Trade receivables | 619.43 | 512.78 |
| (iii) Cash and cash equivalents | 31.91 | 52.28 |
| (iv) Other bank balances | 0.80 | 2.51 |
| (v) Other financial assets | 8.12 | 5.17 |
| Other current assets | 28.33 | 29.38 |
| Total Current Assets (B) | 1,174.39 | 1,045.87 |
| C) Asset held for sale (Refer note 5b and 6) | 2.80 | – |
| TOTAL ASSETS (A)+(B)+(C) | 1,666.61 | 1,554.68 |
| II) EQUITY AND LIABILITIES | ||
| D) EQUITY | ||
| Equity Share Capital | 21.34 | 21.34 |
| Other Equity | 738.76 | 672.96 |
| Total Equity (D) | 760.10 | 694.30 |
| E) LIABILITIES | ||
| NON-CURRENT LIABILITIES | ||
| Financial Liabilities | ||
| (i) Lease liabilities | 40.11 | 43.93 |
| Long term provisions | 39.21 | 26.04 |
| Other non current liabilities | 1.81 | 5.41 |
| Total Non-current Liabilities (a) | 81.13 | 75.38 |
| CURRENT LIABILITIES | ||
| Financial Liabilities | ||
| (i) Borrowings | 26.41 | 17.05 |
| (ii) Lease liabilities | 26.83 | 25.45 |
| (iii) Trade Payables | ||
| – dues of micro enterprises and small enterprises | 111.33 | 84.07 |
| – dues of other than micro enterprises and small enterprises | 489.41 | 516.00 |
| (iv) Other current financial liabilities | 66.62 | 68.11 |
| Short term provisions | 41.69 | 31.82 |
| Other current liabilities | 56.52 | 42.50 |
| Current tax liabilities | 6.57 | – |
| Total Current Liabilities (b) | 825.38 | 785.00 |
| TOTAL LIABILITIES (E) = (a)+(b) | 906.51 | 860.38 |
| TOTAL EQUITY AND LIABILITIES (D)+(E) | 1,666.61 | 1,554.68 |
| Particulars | For the year ended March 31, 2026 (Audited) | For the year ended March 31, 2025 (Audited) |
|---|---|---|
| (A) OPERATING ACTIVITIES: | ||
| Profit before tax | 129.29 | 112.25 |
| Adjustments to reconcile profit before tax to net cash flows: | ||
| Depreciation and amortisation expense | 77.06 | 79.06 |
| Interest expense | 7.42 | 9.27 |
| Loss on sale of property, plant & equipment (including capital work in progress) (net) | 1.83 | 0.52 |
| Loss/(Gain) on termination of lease contract (net) | 0.07 | (0.46) |
| Bad debts written off (net of reversals) | 1.44 | 2.63 |
| Provision for warranty claims (net) | 45.25 | 35.83 |
| Impairment loss on financial and contract asset | 18.52 | 3.73 |
| Provision for doubtful advances | 0.65 | 1.77 |
| Provision/liabilities written back | (1.39) | (2.70) |
| Employee stock option expenses | 1.71 | 3.60 |
| Fair valuation impact of security deposit (net) | (0.16) | (0.11) |
| Interest income | (2.51) | (4.36) |
| Gain on sale and fair valuation of financial instruments (net) | (1.97) | (1.72) |
| Unrealised exchange loss (net) | (1.26) | (0.18) |
| Operating profit before working capital changes | 275.95 | 239.13 |
| Working capital adjustments: | ||
| Increase/(Decrease) in trade payables | 2.07 | 82.06 |
| Increase/(Decrease) in financial liabilities | (0.37) | 5.97 |
| Increase/(Decrease) in non financial liabilities | 10.42 | (12.19) |
| Increase/(Decrease) in provisions | (21.89) | (28.52) |
| (Increase)/Decrease in inventories | 4.11 | (114.61) |
| (Increase)/Decrease in trade receivables | (121.59) | (52.32) |
| (Increase)/Decrease in financial assets | (1.48) | (0.78) |
| (Increase)/Decrease in non financial assets | 0.29 | 2.49 |
| Cash generated (used in)/from operations | 147.51 | 121.23 |
| Income tax paid (net of refund) | (37.49) | (35.32) |
| Net cash flow (used in)/from operating activities | 110.02 | 85.91 |
| (B) INVESTING ACTIVITIES: | ||
| Purchase of property, plant and equipment and intangibles (including work in progress and capital advances) | (34.11) | (55.29) |
| Proceeds from sale of property, plant and equipment | 0.70 | 0.73 |
| Proceeds/(Payments) for/to term deposits with banks | 2.16 | (2.02) |
| Investment with Mutual Fund | (387.48) | (557.97) |
| Proceeds from sale of Investments (Mutual Fund) | 343.29 | 582.94 |
| Interest received | 2.32 | 4.25 |
| Net cash flows from/(used in) investing activities | (73.12) | (27.36) |
| (C) FINANCING ACTIVITIES: | ||
| Repayment of principal portion of lease liabilities | (27.21) | (26.87) |
| Proceeds from short term borrowings (net) | 9.36 | (3.82) |
| Repayment of interest portion of lease liabilities | (4.81) | (6.53) |
| Interest expense paid | (2.61) | (2.74) |
| Dividends paid | (32.00) | (32.00) |
| Net cash flows from/(used in) financing activities | (57.27) | (71.96) |
| Net decrease in cash & cash equivalents (A+B+C) | (20.37) | (13.41) |
| Cash & |