Advanced Enzyme Technologies Limited — Quarter ended 31-Mar-26 (Audited) and year ended 31-Mar-26 (Audited)
| Particulars | Quarter ended 31-Mar-26 Audited (refer note vi) |
Quarter ended 31-Dec-25 Unaudited |
Quarter ended 31-Mar-25 Audited (refer note vi) |
Year ended 31-Mar-26 Audited |
Year ended 31-Mar-25 Audited |
|---|---|---|---|---|---|
| 1 Revenue from operations | 2,033.67 | 1,719.49 | 1,671.79 | 7,457.57 | 6,369.10 |
| 2 Other Income | 72.28 | 84.69 | 87.45 | 348.32 | 330.41 |
| 3 Total Income (1+2) | 2,105.95 | 1,804.18 | 1,759.24 | 7,805.89 | 6,699.51 |
| (a) Cost of materials consumed | 559.61 | 456.40 | 459.42 | 1,943.12 | 1,619.56 |
| (b) Purchases of stock-in-trade # | 0.00 | 0.00 | – | 0.00 | – |
| (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | 9.69 | (42.34) | 1.45 | (13.61) | (100.95) |
| (d) Employee benefits expense (refer note iv) | 419.38 | 412.62 | 368.37 | 1,622.86 | 1,415.42 |
| (e) Finance costs (including exchange difference) | 5.73 | 5.68 | 8.11 | 26.28 | 35.57 |
| (f) Depreciation and amortisation expense | 101.92 | 102.06 | 100.76 | 400.93 | 365.56 |
| (g) Other expenses | 412.71 | 399.31 | 386.53 | 1,614.54 | 1,490.71 |
| Total Expenses | 1,509.04 | 1,333.73 | 1,324.64 | 5,594.12 | 4,825.87 |
| 5 Profit before exceptional item and tax (3-4) | 596.91 | 470.45 | 434.60 | 2,211.77 | 1,873.64 |
| 6 Exceptional item (charge / (credit)) (refer note ix & x) | (1.13) | (112.46) | – | (113.59) | – |
| 7 Profit before tax (5-6) | 598.04 | 582.91 | 434.60 | 2,325.36 | 1,873.64 |
| – Current tax | 133.48 | 119.36 | 141.48 | 564.46 | 495.33 |
| – Deferred tax charge / (credit) | 12.04 | 31.72 | 25.84 | 24.82 | 38.57 |
| Total tax expense | 145.52 | 151.08 | 167.32 | 589.28 | 533.90 |
| 9 Net profit for the period (7-8) | 452.52 | 431.83 | 267.28 | 1,736.08 | 1,339.74 |
| – A (i) Items that will not be reclassified to profit or loss: Remeasurements of defined benefit liability/(asset) | 6.05 | 6.97 | (3.92) | 13.40 | (6.78) |
| – (ii) Income tax related to items that will not be reclassified to profit or loss | (1.50) | (1.76) | 0.97 | (3.37) | 1.77 |
| – B (i) Items that will be reclassified to profit or loss: Exchange differences in translating financial statements of foreign operations | 474.78 | 113.80 | 9.54 | 938.08 | 193.23 |
| – (ii) Income tax related to items that will be reclassified to profit or loss | – | – | – | – | – |
| Total Other comprehensive income | 479.33 | 119.01 | 6.59 | 948.11 | 188.22 |
| 11 Total comprehensive income (9+10) | 931.85 | 550.84 | 273.87 | 2,684.19 | 1,527.96 |
| Shareholders of the Company | 429.63 | 425.00 | 264.82 | 1,687.19 | 1,311.15 |
| Non-controlling interest | 22.89 | 6.83 | 2.46 | 48.89 | 28.59 |
| Shareholders of the Company | 479.16 | 118.50 | 6.55 | 947.42 | 188.26 |
| Non-controlling interest | 0.17 | 0.51 | 0.04 | 0.69 | (0.04) |
| Shareholders of the Company | 908.79 | 543.50 | 271.37 | 2,634.61 | 1,499.41 |
| Non-controlling interest | 23.06 | 7.34 | 2.50 | 49.58 | 28.55 |
| 15 Paid-up Equity Share Capital (Face Value ₹ 2 each fully paid up) | 223.85 | 223.85 | 223.76 | 223.85 | 223.76 |
| 16 Other equity | 16,095.72 | 13,984.87 | |||
| (a) ₹ (Basic) | 3.84 | 3.80 | 2.37 | 15.08 | 11.72 |
| (b) ₹ (Diluted) | 3.84 | 3.79 | 2.37 | 15.06 | 11.71 |
| Particulars | As at 31 March 2026 | As at 31 March 2025 |
|---|---|---|
| Audited | Audited | |
| I. ASSETS | ||
| (1) Non-current assets | ||
| (a) Property, Plant and Equipment | 2,758.32 | 2,929.41 |
| (b) Capital work-in-progress | 511.69 | 216.91 |
| (c) Goodwill | 3,694.60 | 3,334.40 |
| (d) Other Intangible assets | 469.22 | 522.91 |
| (e) Intangible assets under development | – | 0.17 |
| (f) Financial Assets (i) Investments | 0.64 | 0.65 |
| (f) Financial Assets (ii) Loans | 0.96 | 0.65 |
| (f) Financial Assets (iii) Other financial assets | 96.84 | 99.19 |
| (g) Deferred tax assets (net) | 48.78 | 101.92 |
| (h) Income tax assets (net) | 230.33 | 177.69 |
| (i) Other non-current assets | 140.49 | 30.88 |
| Total non-current assets | 7,951.87 | 7,414.78 |
| (2) Current Assets | ||
| (a) Inventories | 1,772.77 | 1,573.05 |
| (b) Financial Assets (i) Investments | 5,838.30 | 4,802.58 |
| (b) Financial Assets (ii) Trade receivables | 1,450.20 | 1,153.99 |
| (b) Financial Assets (iii) Cash and cash equivalents | 1,087.55 | 942.25 |
| (b) Financial Assets (iv) Bank balances other than (iii) above | 71.76 | 134.60 |
| (b) Financial Assets (v) Loans | 2.43 | 1.03 |
| (b) Financial Assets (vi) Other financial assets | 86.25 | 80.48 |
| (c) Other current assets | 126.48 | 110.71 |
| Total current assets | 10,435.74 | 8,798.69 |
| Total assets | 18,387.61 | 16,213.47 |
| II. EQUITY AND LIABILITIES | ||
| (1) Equity | ||
| (a) Equity share capital | 223.85 | 223.76 |
| (b) Other equity | 16,095.72 | 13,984.87 |
| Equity attributable to the owners of the Company | 16,319.57 | 14,208.63 |
| Non-controlling interest | 511.65 | 478.07 |
| Total equity | 16,831.22 | 14,686.70 |
| (3) Non-current liabilities | ||
| (a) Financial liabilities (i) Borrowings | 78.87 | 91.83 |
| (a) Financial liabilities (ii) Lease liability | 37.69 | 117.34 |
| (b) Provisions | 53.88 | 18.79 |
| (c) Deferred tax liabilities (net) | 318.73 | 336.34 |
| Total non-current liabilities | 489.17 | 564.30 |
| (4) Current liabilities | ||
| (a) Financial liabilities (i) Borrowings | 126.41 | 123.53 |
| (a) Financial liabilities (ii) Lease liability | 77.12 | 60.80 |
| (a) Financial liabilities (iii) Trade payables a) total outstanding dues of micro enterprises and small enterprises | 63.91 | 42.93 |
| (a) Financial liabilities (iii) Trade payables b) total outstanding dues of creditors other than micro enterprises and small enterprises | 335.68 | 151.89 |
| (a) Financial liabilities (iv) Other financial Liabilities | 285.08 | 243.52 |
| (b) Other current liabilities | 104.94 | 85.28 |
| (c) Provisions | 63.94 | 208.60 |
| (d) Current tax liabilities (net) | 10.14 | 45.92 |
| Total current liabilities | 1,067.22 | 962.47 |
| Total equity and liabilities | 18,387.61 | 16,213.47 |
| Particulars | Year ended 31 March 2026 Audited | Year ended 31 March 2025 Audited |
|---|---|---|
| A. Cash flows from operating activities | ||
| Profit before tax | 2,325.36 | 1,873.64 |
| Adjustments for non-cash transactions | ||
| Depreciation and amortization expense | 400.93 | 365.56 |
| Prepaid lease amortisation | 0.18 | 0.18 |
| Property, plant and equipments written off | 3.63 | – |
| (Profit)/Loss on sale of Property, plant and equipments | 1.04 | (2.17) |
| Allowances for bad and doubtful trade receivables | (9.11) | 9.25 |
| Bad and doubtful trade receivables written off | 3.64 | 6.43 |
| Provision for doubtful trade receivables written back | – | (0.38) |
| Employee stock compensation expense | 48.60 | 34.46 |
| Excess provision written back | (161.35) | (1.98) |
| Sundry balances written (back)/ off (net) | 0.02 | (0.01) |
| Fair valuation of investments in marketable securities | (96.57) | (82.25) |
| Provision for inventory | 12.77 | 2.08 |
| Provision for investments | – | 1.01 |
| Unrealized foreign exchange (gain) | (4.26) | (0.84) |
| Items considered separately | ||
| Interest income | (186.64) | (96.72) |
| Interest expenses | 26.28 | 35.75 |
| Operating profit before working capital changes | 2,364.52 | 2,144.01 |
| Adjustments for: (Increase) / Decrease in non-current loans | (0.96) | (0.44) |
| Adjustments for: (Increase) / Decrease in other non-current financial assets | (1.28) | (1.27) |
| Adjustments for: (Increase) / Decrease in other non-current assets | 5.98 | 3.02 |
| Adjustments for: (Increase) / Decrease in inventories | (162.47) | (77.97) |
| Adjustments for: (Increase) / Decrease in trade receivables | (258.64) | (177.29) |
| Adjustments for: (Increase) / Decrease in Current loans | (1.40) | (0.02) |
| Adjustments for: (Increase) / Decrease in financial current assets | (5.58) | 113.73 |
| Adjustments for: (Increase) / Decrease in Other current assets | (13.68) | 18.20 |
| Adjustments for: (Decrease) / Increase in provisions | 58.47 | 10.48 |
| Adjustments for: (Decrease) / Increase in trade payables | 194.72 | 34.87 |
| Adjustments for: (Decrease) / Increase in current financial liabilities – others | 27.17 | (13.15) |
| Adjustments for: (Decrease) / Increase in other current liabilities | 12.18 | (32.46) |
| Cash generated from operating activities | 2,219.03 | 2,021.71 |
| Income taxes paid (net of refund) | (651.27) | (596.74) |
| Net cash generated from operating activities | 1,567.76 | 1,424.97 |
| B. Cash flows from investing activities | ||
| Purchase of property, plant and equipment | (522.30) | (338.08) |
| Proceeds from sale of property, plant and equipments | 4.47 | 5.27 |
| Purchase of intangible assets | (1.47) | (9.73) |
| (Purchase) / Proceeds from sale of current investments (net) | (472.54) | (590.42) |
| Interest received | 182.09 | 99.43 |
| (Increase) in bank deposits with maturity more than 3 months but less than 12 months | (12.08) | (1.94) |
| (Increase) / Decrease in bank deposits with maturity of more than 12 months | 80.53 | (55.54) |
| Net cash (used in) investing activities | (741.30) | (891.01) |
| C. Cash flows from financing activities | ||
| Proceeds from issue of share capital including securities premium | 9.53 | 3.78 |
| (Repayment)/proceeds from long-term borrowings (net) | (12.86) | 22.30 |
| (Repayment)/proceeds from short-term borrowings (net) | 2.78 | (58.08) |
| Interest paid | (24.21) | (33.42) |
| Lease liability paid | (81.12) | (69.72) |
| Dividends paid | (597.78) | (590.30) |
| Net cash (used in) financing activities | (703.66) | (725.44) |
| Net (decrease) / increase in cash and cash equivalents (A+B+C) | 122.80 | (191.48) |
| Cash and cash equivalents as at the beginning of the year | 942.25 | 1,137.51 |
| Effect of exchange rate changes on cash and cash equivalents held | 22.50 | (3.78) |
| Cash and cash equivalents as at the end of the period | 1,087.55 | 942.25 |
| Composition of cash and cash equivalents | ||
| Cash in hand (including cheques on hand) | 3.20 | 0.96 |
| Balance with banks: Current account | 494.43 | 266.14 |
| Balance with banks: Fixed deposit account (with maturity less than 3 months) | 24.07 | 7.65 |
| Liquid fund balance (with maturity less than 3 months) | 565.85 | 667.50 |
| 1,087.55 | 942.25 |
| Particulars | Quarter ended 31-Mar-26
Audited | Quarter ended 31-Dec-25
Unaudited | Quarter ended 31-Mar-25
Audited | Year ended 31-Mar-26
Audited |