Orbit Exports Limited — Quarter and year ended March 31, 2026
| S. No. | Particulars | Quarter ended March 31, 2026Refer Note 3 | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025Refer Note 3 | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) | Revenue from Operations | 4,594.07 | 5,306.79 | 4,800.91 | 21,473.36 | 20,582.42 |
| (b) | Other Operating Income | 94.35 | 110.05 | 109.93 | 429.05 | 407.23 |
| 2 | Other Income | (182.60) | 112.51 | 89.66 | 789.72 | 1,293.18 |
| 3 | Total Income | 4,505.82 | 5,529.35 | 5,000.50 | 22,692.13 | 22,282.83 |
| 4 | Expenses | |||||
| (a) | Cost of materials consumed | 2,637.78 | 1,955.20 | 2,090.87 | 8,729.22 | 7,918.67 |
| (b) | Changes in inventories of finished goods and work-in-progress | (1,001.57) | 3.86 | (432.67) | (532.16) | (336.61) |
| (c) | Employee benefits expense | 903.09 | 986.01 | 833.22 | 3,527.55 | 3,005.00 |
| (d) | Finance costs | 42.54 | 26.08 | 40.77 | 140.73 | 185.14 |
| (e) | Depreciation and amortisation expense | 391.16 | 376.41 | 358.30 | 1,467.42 | 1,428.55 |
| (f) | Other expenses | 1,330.11 | 1,281.79 | 1,296.18 | 5,177.12 | 4,977.71 |
| Total Expenses | 4,303.11 | 4,629.35 | 4,186.67 | 18,509.88 | 17,178.46 | |
| 5 | Profit before exceptional items and Tax | 202.71 | 900.00 | 813.83 | 4,182.25 | 5,104.37 |
| 6 | Exceptional items | – | – | – | – | – |
| 7 | Profit before tax | 202.71 | 900.00 | 813.83 | 4,182.25 | 5,104.37 |
| 8 | Tax expenses | |||||
| (a) | Current Tax | 166.81 | 250.08 | 256.42 | 1,214.71 | 1,179.26 |
| (b) | Tax adjustments for earlier years | (6.30) | – | 0.01 | (5.20) | 33.64 |
| (c) | Deferred Tax | (108.04) | 13.30 | (32.90) | (141.42) | 111.46 |
| 9 | Net Profit for the period after tax | 150.24 | 636.62 | 590.30 | 3,114.16 | 3,780.01 |
| 10 | Other Comprehensive Income | |||||
| (a) | Items that will not be re-classified to profit / (loss): | |||||
| (i) | Re-measurement of the defined benefit plan | 13.76 | (22.50) | 14.26 | (9.40) | (1.33) |
| (ii) | Tax impact of above items | (3.46) | 5.66 | (3.59) | 2.37 | 0.33 |
| Total Other Comprehensive Income | 10.30 | (16.84) | 10.67 | (7.03) | (1.00) | |
| 11 | Total Comprehensive Income | 160.54 | 619.78 | 600.97 | 3,107.13 | 3,779.01 |
| 12 | Paid-up Equity Share Capital (Face value ₹ 10/- per share) | 2,651.12 | 2,651.12 | 2,646.97 | 2,651.12 | 2,646.97 |
| 13 | Other Equity | 25,606.66 | 22,475.16 | |||
| 14 | Basic EPS(*) | 0.57 | 2.40 | 2.23 | 11.75 | 14.28 |
| 15 | Diluted EPS(*) | 0.57 | 2.40 | 2.24 | 11.74 | 14.26 |
| Particulars | Audited As at March 31, 2026 | Audited As at March 31, 2025 |
|---|---|---|
| ASSETS | ||
| 1. NON-CURRENT ASSETS | ||
| a. Property, Plant and Equipment | 13,317.91 | 13,035.00 |
| b. Capital work-in-progress | 22.21 | 325.23 |
| c. Other Intangible assets | 39.09 | 37.10 |
| d. Intangible assets under development | 107.98 | – |
| e. Right of Use Assets | 1,202.96 | 363.98 |
| f. Financial Assets | ||
| i) Investments | 9,821.04 | 5,951.24 |
| ii) Other financial assets | 798.48 | 416.98 |
| g. Other Non-Current Assets | 31.68 | 49.34 |
| Total Non-current Assets | 25,341.35 | 20,178.87 |
| 2. CURRENT ASSETS | ||
| a. Inventories | 4,557.58 | 4,171.51 |
| b. Financial Assets | ||
| i) Investments | 250.98 | 838.86 |
| ii) Trade receivables | 2,679.01 | 3,405.65 |
| iii) Cash and cash equivalents | 266.18 | 83.85 |
| iv) Bank balances other than (iii) above | 127.43 | 40.20 |
| v) Loans | 47.23 | 45.91 |
| vi) Other financial assets | 344.24 | 1,024.72 |
| c. Other Current Assets | 1,102.95 | 1,028.84 |
| Total Current Assets | 9,375.60 | 10,639.54 |
| Total Assets | 34,716.95 | 30,818.41 |
| EQUITY AND LIABILITIES | ||
| 1. EQUITY | ||
| a. Equity Share capital | 2,651.12 | 2,646.97 |
| b. Other Equity | 25,606.66 | 22,475.16 |
| Total Equity | 28,257.78 | 25,122.13 |
| 2. NON-CURRENT LIABILITIES | ||
| a. Financial Liabilities | ||
| i) Borrowings | 246.29 | 274.41 |
| ii) Lease Liabilities | 968.40 | 283.77 |
| iii) Other financial liabilities | – | – |
| b. Deferred tax liabilities (net) | 1,035.17 | 1,178.96 |
| c. Other Non-Current Liabilities | 204.91 | 255.31 |
| d. Provisions | 396.20 | 277.23 |
| Total Non-current Liabilities | 2,850.97 | 2,269.68 |
| 3. CURRENT LIABILITIES | ||
| a. Financial Liabilities | ||
| i) Borrowings | 227.25 | 818.55 |
| ii) Lease Liabilities | 190.83 | 134.27 |
| iii) Trade payables | ||
| Total outstanding dues of Micro Enterprises and Small Enterprises | 174.29 | 164.84 |
| Total outstanding dues of creditors other than Micro and Small Enterprises | 1,215.63 | 1,250.47 |
| iv) Other financial liabilities | 433.15 | 372.04 |
| b. Other Current Liabilities | 1,228.14 | 633.87 |
| c. Provisions | 43.74 | 40.90 |
| d. Current Tax Liabilities (net) | 95.17 | 11.66 |
| Total Current Liabilities | 3,608.20 | 3,426.60 |
| Total Equity and Liabilities | 34,716.95 | 30,818.41 |
| Particulars | Year Ended March 31, 2026 Audited | Year Ended March 31, 2025 Audited |
|---|---|---|
| Cash flow from operating activities | ||
| Profit before tax | 4,182.25 | 5,104.37 |
| Non-cash Adjustment to Profit Before Tax: | ||
| Depreciation and amortisation expense | 1,467.42 | 1,428.55 |
| Interest expenses | 140.73 | 185.14 |
| Bad debts written off | 80.48 | 51.65 |
| Amortisation of deferred revenue | (302.84) | (99.15) |
| Unrealised foreign exchange (gain)/loss | (66.38) | 17.25 |
| Fair value loss/(gain) on Financial Instruments measured at FVTPL | 357.17 | (132.84) |
| Loss/(Gain) on sale of Non current and Current investments | 148.13 | (12.51) |
| Mark-to-market loss on derivative financial instruments | 6.54 | 3.86 |
| Loss/(Profit) on sale/disposal of Property Plant Equipment | 16.31 | (760.83) |
| Provision for gratuity | 124.64 | 62.28 |
| Interest income | (308.51) | (170.58) |
| Dividend income | (11.49) | (0.22) |
| Provision for Bad and Doubtful debts | 6.32 | 24.81 |
| Liabilities no longer required written back/Others | (5.72) | (25.51) |
| Interest income on financial asset at amortised cost | (2.51) | (2.36) |
| Employee Share Based Payments | 5.28 | 7.60 |
| Operating Profit before Change in operating assets and liabilities | 5,837.82 | 5,681.51 |
| Change in operating assets and liabilities : | ||
| Decrease/(Increase) in trade receivables | 712.29 | (1,055.57) |
| Increase in inventories | (386.07) | (449.84) |
| Decrease in other financial assets | 76.24 | 87.49 |
| (Increase)/Decrease in other current / non-current assets | (51.73) | 18.80 |
| (Decrease)/Increase in trade payables | (25.39) | 308.73 |
| Decrease in provisions | (12.23) | (19.79) |
| Increase/(Decrease) in other current/non-current liabilities | 659.30 | (48.18) |
| Increase in Other financial liabilities | 71.31 | 56.42 |
| Cash generated from operations | 6,881.54 | 4,579.57 |
| Direct taxes paid (net of refunds) | (1,126.00) | (1,271.09) |
| Net cash flow from operating activities (A) | 5,755.54 | 3,308.48 |
| Cash flow from investing activities | ||
| Payments for acquisition of property, plant and equipment including capital advances & ROU | (1,330.54) | (519.88) |
| Proceeds from Sale of Property plant and equipment | 12.68 | 854.48 |
| Disbursements of loans given(net) | (1.32) | (40.25) |
| Interest Received | 302.48 | 170.58 |
| Dividend Received | 11.17 | 0.19 |
| Redemption of fixed deposit | 897.62 | 1,104.69 |
| Investments made in fixed deposit | (704.19) | (206.14) |
| Purchase of non current investments | (10,764.03) | (4,623.46) |
| Purchase of current investments | (249.99) | (2,124.89) |
| Proceeds from redemption of non current investments | 6,425.56 | 1,312.49 |
| Proceeds from redemption of current investments | 850.76 | 1,558.78 |
| Advance given for investment | (98.18) | (54.06) |
| Net cash flow used in investing activities (B) | (4,647.98) | (2,567.47) |
| Cash flow from Financing Activities | ||
| (Repayments of)/Proceeds from current borrowings | (591.30) | 25.76 |
| Repayments of non-current borrowings | (28.12) | (683.27) |
| Proceeds from Issue of Equity Shares | 19.09 | 21.27 |
| Security Premium Received | 4.15 | 4.63 |
| Repayment of Lease liabilities | (239.36) | (222.30) |
| Dividend deposited with Investor Education Protection Fund | (0.66) | (2.39) |
| Interest and finance charges | ( |