Gujarat Ambuja Exports Limited — Quarter and year ended 31st March, 2026
The following are the financial tables extracted from the provided quarterly results document.
| Sr. No. | Particulars | Quarter Ended 31.03.2026 [AUDITED] [Refer Note-4] |
Quarter Ended 31.12.2025 [UNAUDITED] | Quarter Ended 31.03.2025 [AUDITED] [Refer Note-4] |
Year Ended 31.03.2026 [AUDITED] | Year Ended 31.03.2025 [AUDITED] |
|---|---|---|---|---|---|---|
| 1 | Income from Operations | |||||
| (a) Revenue from Operations | 1,466.49 | 1,484.19 | 1,266.62 | 5,728.60 | 4,612.58 | |
| (b) Other Income | 25.26 | 32.37 | 25.61 | 107.39 | 83.70 | |
| Total Income | 1,491.75 | 1,516.56 | 1,292.23 | 5,835.99 | 4,696.28 | |
| 2 | Expenses | |||||
| (a) Cost of materials consumed | 790.01 | 1,009.97 | 790.00 | 3,493.20 | 3,066.55 | |
| (b) Purchase of stock-in-trade | 144.33 | 130.15 | 138.48 | 755.92 | 262.03 | |
| (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | 54.06 | (17.93) | 57.94 | 3.74 | 44.01 | |
| (d) Employee benefits expense | 47.53 | 36.94 | 40.80 | 146.91 | 134.13 | |
| (e) Finance Cost | 7.36 | 5.52 | 6.20 | 27.47 | 16.72 | |
| (f) Depreciation and amortisation expense | 33.65 | 33.35 | 31.75 | 137.46 | 125.64 | |
| (g) Other expenses | 235.62 | 225.56 | 177.06 | 862.20 | 704.69 | |
| Total Expenses | 1,312.56 | 1,423.56 | 1,242.23 | 5,426.90 | 4,353.77 | |
| 3 | Profit before Exceptional Items & Tax (1-2) | 179.19 | 93.00 | 50.00 | 409.09 | 342.51 |
| 4 | Exceptional Item – Statutory impact of new Labour Codes (Refer Note No. 3) | 0.69 | (4.66) | – | (3.97) | – |
| 5 | Profit before tax (3+4) | 179.88 | 88.34 | 50.00 | 405.12 | 342.51 |
| 6 | Tax Expense: | |||||
| – Current Tax | 43.42 | 19.70 | 10.38 | 93.51 | 84.77 | |
| – Deferred Tax | 1.01 | 2.58 | 6.93 | 6.62 | 6.92 | |
| Total Tax Expense | 44.43 | 22.28 | 17.31 | 100.13 | 91.69 | |
| 7 | Net Profit for the period after tax (5-6) | 135.45 | 66.06 | 32.69 | 304.99 | 250.82 |
| 8 | Other Comprehensive Income / (Loss) | |||||
| (a) Items that will not be reclassified to Profit & Loss in subsequent periods | ||||||
| (i) Remeasurement of defined benefit plan | (0.85) | (0.08) | (0.02) | (1.24) | (0.61) | |
| (ii) Income tax related to items no (i) above * (< ₹50,000) | 0.21 | 0.02 | *0.00 | 0.31 | 0.15 | |
| (b) Items that will be reclassified to Profit & Loss in subsequent periods | ||||||
| (i) Change in fair values of current investments carried at fair value through Other Comprehensive Income | 0.56 | 1.10 | 0.18 | 1.12 | 0.72 | |
| (ii) Income tax related to items no (i) above | (0.14) | (0.28) | (0.04) | (0.28) | (0.18) | |
| Other Comprehensive Income / (Loss) (net of tax) | (0.22) | 0.76 | 0.12 | (0.09) | 0.08 | |
| 9 | Total Comprehensive Income for the period (net of tax) (7+8) | 135.23 | 66.82 | 32.81 | 304.90 | 250.90 |
| 10 | Paid-up Equity Share Capital (Face Value ₹1/- per share) | 45.87 | 45.87 | 45.87 | 45.87 | 45.87 |
| 11 | Other Equity | 3,251.52 | 2,958.09 | |||
| 12 | EPS ₹ – (Not Annualised) | |||||
| – Basic | 2.95 | 1.44 | 0.71 | 6.65 | 5.47 | |
| – Diluted | 2.95 | 1.44 | 0.71 | 6.65 | 5.47 |
| Particulars | As at 31st March, 2026 (Audited) | As at 31st March, 2025 (Audited) |
|---|---|---|
| A. Assets | ||
| 1. Non-Current Assets | ||
| (a) Property, Plant and Equipment | 1,124.75 | 1,119.31 |
| (b) Capital work-in-progress | 316.00 | 196.13 |
| (c) Right-of-Use Assets | 41.15 | 39.23 |
| (d) Other Intangible assets | 0.68 | 0.72 |
| (e) Financial Assets | ||
| (i) Investments | 404.77 | 199.14 |
| (ii) Loans | 0.13 | – |
| (iii) Other Financial Assets | 7.84 | 7.80 |
| (f) Non Current Tax Assets (Net) | 7.51 | 7.37 |
| (g) Other Non-current assets | 39.30 | 27.86 |
| Total Non-Current Assets | 1,942.13 | 1,597.56 |
| 2. Current Assets | ||
| (a) Inventories | 803.61 | 723.14 |
| (b) Financial assets | ||
| (i) Investments | 850.74 | 759.33 |
| (ii) Trade receivables | 436.04 | 356.16 |
| (iii) Cash and cash equivalents | 4.60 | 0.99 |
| (iv) Bank Balances other than (iii) above | 8.71 | 10.94 |
| (v) Loans | 0.74 | 49.95 |
| (vi) Other Financial assets | 9.37 | 9.62 |
| (c) Other current assets | 96.22 | 75.16 |
| Assets held for sale | 2.10 | 2.11 |
| Total Current Assets | 2,212.13 | 1,987.40 |
| Total Assets | 4,154.26 | 3,584.96 |
| Particulars | As at 31st March, 2026 (Audited) | As at 31st March, 2025 (Audited) |
|---|---|---|
| B. Equity and Liabilities | ||
| 1. Equity | ||
| (a) Equity share capital | 45.87 | 45.87 |
| (b) Other equity | 3,251.52 | 2,958.09 |
| Total Equity | 3,297.39 | 3,003.96 |
| 2. Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 36.04 | 2.56 |
| (ii) Lease liability | 2.36 | 6.75 |
| (b) Provisions | 16.60 | 11.68 |
| (c) Deferred tax liabilities (Net) | 87.29 | 80.70 |
| (d) Other liabilities | 27.70 | 25.10 |
| Total Non-current liabilities | 169.99 | 126.79 |
| 3. Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 397.54 | 215.00 |
| (ii) Lease liability | 4.55 | 3.87 |
| (iii) Trade payables | ||
| a) total outstanding dues of micro enterprises and small enterprises | 56.11 | 9.45 |
| b) total outstanding dues of creditors other than micro enterprises and small enterprises | 95.65 | 116.28 |
| (iv) Other Financial Liabilities | 82.67 | 61.83 |
| (b) Other Current Liabilities | 44.37 | 43.62 |
| (c) Provisions | 5.56 | 4.13 |
| (d) Liabilities for Current tax (Net) | 0.43 | 0.03 |
| Total Current Liabilities | 686.88 | 454.21 |
| Total Equity and Liabilities | 4,154.26 | 3,584.96 |
| Particulars | Year ended 31st March, 2026 Audited |
Year ended 31st March, 2025 Audited |
|---|---|---|
| A. Cash Flow from Operating Activities | ||
| Profit Before Tax | 405.12 | 342.51 |
| Adjustments for: | ||
| Depreciation and Amortization Expenses | 137.46 | 125.64 |
| Unrealised Foreign exchange Fluctuation Loss | 14.69 | 0.36 |
| Deferred Income from Government Grants | (2.18) | (1.74) |
| Dividend Income | (11.73) | (4.76) |
| Net (gains)/losses on fair valuation and profit on sale of financials assets measured at FVTPL | (11.04) | 11.10 |
| Profit on Sale of Current Investments | (1.58) | (1.28) |
| Provision/(write back) for Doubtful Debts and Advances | 0.20 | 0.01 |
| Bad Debts Actual Write Off during the Year (net of recovery) | (0.13) | (0.23) |
| Loss on Discarding of Property, Plant and Equipment | 1.16 | 0.16 |
| Gain on Disposal of Property, Plant and Equipment | (1.41) | (1.00) |
| Interest Income | (76.83) | (69.71) |
| Finance Costs | 24.89 | 15.70 |
| Operating Profit before Working Capital changes | 478.62 | 416.76 |
| Adjustments for: | ||
| Decrease/(Increase) in Other Assets (Current and Non-Current) | (22.25) | 2.86 |
| Decrease/(Increase) in Other Financial Asset (Current and Non-Current) | 1.80 | (0.18) |
| Decrease/(Increase) in Trade Receivables | (73.35) | (35.71) |
| Decrease/(Increase) in Inventories | (80.47) | 62.71 |
| (Decrease)/Increase in Other Current Financial Liabilities | 1.01 | 31.16 |
| (Decrease)/Increase in Provision (Current and Non-Current) | 5.11 | 1.00 |
| (Decrease)/Increase in Other Liabilities (Current and Non-Current) | 0.09 | 4.63 |
| (Decrease)/Increase in Trade Payable | 26.24 | (46.38) |
| Cash generated from Operations | 336.80 | 436.85 |
| Direct Taxes Paid (net of refunds) | (93.86) | (87.73) |
| Net Cash flow generated from Operating Activities (A) | 242.94 | 349.12 |
| B. Cash flow from Investing Activities | ||
| Proceeds on sale of Property, Plant and Equipments (Including asset held for sale) | 1.52 | 3.00 |
| Capital expenditure on payment towards Property, Plant and Equipment Including Capital Advances and Capital work-in-progress | (273.35) | (252.10) |
| Purchase of Intangible Assets | (0.09) | (0.24) |
| Proceeds from Sale/Maturity of Non-Current Investments | 8.43 | 63.62 |
| Purchase of Non-Current Investments | (27.94) | (83.63) |
| Investment in Optionally convertible debentures of subsidiary | (175.00) | – |
| Purchase of shares of subsidiary from Non-controlling Interest | – | (5.00) |
| Proceeds from Sale/Maturity of Current Investments | 851.51 | 1,048.42 |
| Purchase of Current Investments | (940.30) | (1,141.48) |
| Loans to Employees | (0.13) | – |
| Fixed deposits (placed) / matured (for more than 3 months but less than 12 months) | 1.64 | (1.37) |
| Fixed deposits (placed) / matured (for more than 12 months) | (0.15) | 1.24 |
| Government Grant received | 0.50 | – |
| Interest received | 77.07 | 66.82 |
| Dividend received | 11.73 | 4.76 |
| Net Cash flow used in Investing Activity (B) | (464.56) | (295.96) |
| C. Cash flow from Financing Activities | ||
| Payment of principal portion of Lease Obligation | (3.82) | (3.52) |
| Finance Cost Paid (Including interest on lease obligation) | (24.34) | (15.59) |
| Proceeds from Non-Current borrowings | 37.98 | 0.62 |
| Repayment of Non-Current Borrowings | (2.53) | – |
| Loans given to subsidiary | (4.60) | (48.84) |
| Loans repayment received from Subsidiary | 53.44 | – |
| Proceeds/(Repayment) of Current Borrowings (Net) | 180.57 | 22.01 |
| Dividend Paid | (11.47) | (16.05) |
| Net Cash flow generated from / (used in) Financing Activity (C) | 225.23 | (61.37) |
| Net increase / (decrease) in Cash and Cash Equivalents (A + B + C) | 3.61 | (8.21) |
| Cash and Cash Equivalents at the beginning of the year | 0.99 | 9.20 |
| Cash and Cash Equivalents at end of the year | 4.60 | 0.99 |
| Sr. No. | Particulars | Quarter Ended 31.03.2026 (AUDITED) [Refer Note-6] | Quarter Ended 31.12.2025 (UNAUDITED) | Quarter Ended 31.03.2025 (AUDITED) [Refer Note-6] | Year Ended 31.03.2026 (AUDITED) | Year Ended 31.03.2025 (AUDITED) |
|---|---|---|---|---|---|---|
| 1 | Segment Revenue | |||||
| (Revenue from operations from each Segment) | ||||||
| (a) | Maize Processing Division | 1,083.47 | 931.23 |