Arfin India Limited — Quarter ended March 31, 2026 (Audited) and Year ended March 31, 2026 (Audited)
| Sr. No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31-Mar-26 (Audited) |
31-Dec-25 (Unaudited) |
||
| 1 | Income From Operations | ||
| (a) Value of Sales and Services (Revenue) | 22,299.17 | 21,740.23 | |
| Less: GST Recovered | 2,975.41 | 2,944.53 | |
| (b) Revenue From Operations | 19,323.76 | 18,795.69 | |
| (c) Other Income | (22.59) | 16.70 | |
| Total Income (b+c) | 19,301.17 | 18,812.39 | |
| 2 | Expenses | ||
| (a) Cost of Materials Consumed | 17,227.35 | 13,749.62 | |
| (b) Purchase of Stock-In-Trade | 0.00 | 0.00 | |
| (c) Changes in Inventories of Finished Goods, Work-In-Progress and Stock-In-Trade – (Increase) / Decrease | (1,495.15) | 2,126.24 | |
| (d) Employee Benefits Expense | 252.91 | 241.70 | |
| (e) Finance Costs | 393.07 | 515.39 | |
| (f) Depreciation and Amortization Expense | 134.32 | 114.24 | |
| (g) Other Expenses | |||
| Power and Fuel | 243.02 | 332.59 | |
| Other Expenses | 1,462.72 | 956.84 | |
| Total Other Expenses | 1,705.74 | 1,289.43 | |
| Total Expenses | 18,218.24 | 18,036.62 | |
| 3 | Profit / (Loss) Before Exceptional and Extraordinary Items and Tax (1-2) | 1,082.92 | 775.77 |
| 4 | Exceptional Items | 0.00 | 0.00 |
| 5 | Profit / (Loss) Before Extraordinary Items and Tax (3-4) | 1,082.92 | 775.77 |
| 6 | Extraordinary Items | 0.00 | 0.00 |
| 7 | Profit / (Loss) Before Tax (5-6) | 1,082.92 | 775.77 |
| 8 | Tax Expense | ||
| Current Tax | 316.85 | 234.66 | |
| Deferred Tax | 83.64 | 31.97 | |
| Total Tax Expense | 400.49 | 266.63 | |
| 9 | Profit / (Loss) for the Period (7-8) | 682.43 | 509.13 |
| 10 | Other Comprehensive Income / (Loss) (OCI) | (2.65) | 0.00 |
| 11 | Total Comprehensive Income / (Loss) After Tax (9+10) | 679.78 | 509.13 |
| 12 | Paid-Up Equity Share Capital (Face Value of ₹ 1/- Each) | 1,687.22 | 1,687.22 |
| 13 | Other Equity (Excluding Revaluation Reserves as shown in the Audited Balance Sheet) | 0.00 | 0.00 |
| 14 | Earnings Per Share (Before and After Extra Ordinary Items) (Not Annualized) | ||
| Basic (₹) | 0.40 | 0.30 | |
| Diluted (₹) | 0.40 | 0.30 |
| Particulars | As At March 31, 2026 (Audited) | As At March 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| NON-CURRENT ASSETS | ||
| (a) Property, Plant and Equipment | 7,414.45 | 6,369.30 |
| (b) Capital Work-In-Progress | 0.00 | 373.01 |
| (c) Financial Assets | ||
| (i) Investments | 0.00 | 0.00 |
| (ii) Loans | 0.00 | 0.00 |
| (iii) Others | 124.24 | 100.30 |
| (d) Other Non-Current Assets | 33.67 | 19.81 |
| Total Non-Current Assets | 7,572.36 | 6,862.42 |
| CURRENT ASSETS | ||
| (a) Inventories | 22,281.75 | 18,241.31 |
| (b) Financial Assets | ||
| (i) Investments | 2.77 | 2.83 |
| (ii) Trade Receivables | 3,022.19 | 5,237.89 |
| (iii) Cash and Cash Equivalents | 31.12 | 61.66 |
| (iv) Bank Balances Other Than (iii) Above | 861.73 | 496.45 |
| (v) Loans | 1,285.73 | 1,996.48 |
| (vi) Others Current Financial Assets | 1.81 | 1.88 |
| (c) Other Current Assets | 2,080.56 | 1,520.20 |
| Total Current Assets | 29,567.66 | 27,558.70 |
| TOTAL ASSETS | 37,140.02 | 34,421.12 |
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| (a) Equity Share Capital | 1,687.22 | 1,687.22 |
| (b) Other Equity | 15,347.46 | 13,990.57 |
| Total Equity | 17,034.68 | 15,677.79 |
| LIABILITIES | ||
| NON-CURRENT LIABILITIES | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 1,713.72 | 2,294.26 |
| (b) Provisions | 69.22 | 44.03 |
| (c) Deferred Tax Liabilities (Net) | 876.29 | 522.16 |
| Total Non-Current Liabilities | 2,659.23 | 2,860.45 |
| CURRENT LIABILITIES | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 11,212.88 | 9,397.53 |
| (ii) Trade Payables | 5,871.14 | 6,319.73 |
| (iii) Other Financial Liabilities | 0.08 | 17.13 |
| (b) Other Current Liabilities | 40.85 | 27.81 |
| (c) Provisions | 321.16 | 120.68 |
| Total Current Liabilities | 17,446.11 | 15,882.88 |
| TOTAL EQUITY AND LIABILITIES | 37,140.02 | 34,421.12 |
| Particulars | As At March 31, 2026 (Audited) | As At March 31, 2025 (Audited) |
|---|---|---|
| (A) CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit / (Loss) Before Tax | 2,370.63 | 1,437.93 |
| Adjustments for: | ||
| Depreciation and Amortization | 464.84 | 405.74 |
| Interest and Finance Charges | 1,872.85 | 1,982.18 |
| Interest Income | (45.78) | (42.89) |
| (Gain) / Loss on Fixed Assets Sold / Discarded (Net) | (2.03) | 0.00 |
| Others | 0.00 | (59.82) |
| Operating Profit Before Working Capital Changes | 4,660.51 | 3,723.14 |
| Adjustments for Changes in Working Capital: | ||
| (Increase) / Decrease in Trade Receivables, Loans & Advances and Other Assets | 2,366.16 | (1,991.02) |
| (Increase) / Decrease in Inventories | (4,040.44) | (3,387.09) |
| Increase / (Decrease) in Trade Payables, Other Liabilities and Provisions | (428.79) | (243.58) |
| (Increase) / Decrease Other Non-Current Assets | (37.80) | (10.14) |
| Increase / (Decrease) Other Non-Current Liabilities | 25.19 | (9.71) |
| Cash Generated From Operations | 2,544.83 | (1,918.40) |
| Income Taxes Paid | 297.36 | 202.07 |
| Net Cash Flow From Operating Activities | 2,247.47 | (2,120.47) |
| (B) CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of Fixed Assets | (1,511.95) | (220.72) |
| Additions in Capital Work-in-Progress | 373.01 | (373.01) |
| Proceeds From Sale of Fixed Assets | 4.00 | 0.00 |
| Sale / (Purchase) of Non-Current Investments | 0.00 | 0.00 |
| Sale / (Purchase) of Current Investments | 0.06 | (0.13) |
| Investments in Bank Deposits (with Original Maturity over 3 Months) | (365.28) | (292.73) |
| Interest Received | 45.78 | 42.89 |
| Net Cash Flow From Investing Activities | (1,454.38) | (843.70) |
| (C) CASH FLOW FROM FINANCING ACTIVITIES | ||
| Increase / (Decrease) in Share Capital & Capital Reserve | 0.00 | 5,250.00 |
| Proceeds / (Repayment) from Long Term Borrowings | (1,017.72) | (232.06) |
| Proceeds / (Repayment) from Short Term Borrowings | 2,252.53 | (48.22) |
| Payment of Dividend & Dividend Tax thereon | (185.59) | 0.00 |
| Interest and Finance Charges | (1,872.85) | (1,982.18) |
| Net Cash Flow From Financing Activities | (823.63) | 2,987.54 |
| Net Increase / (Decrease) in Cash and Cash Equivalents (A+B+C) | (30.54) | 23.37 |
| Cash and Bank Balances at the Beginning of the Year | 61.66 | 38.29 |
| Cash and Bank Balances at the End of the Year | 31.12 | 61.66 |
| Sr. No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31-Mar-26 (Audited) | 31-Mar-26 (Audited) | ||
| 31-Dec-25 (Unaudited) | 31-Mar-25 (Audited) | ||
| 31-Mar-25 (Audited) | 31-Mar-25 (Audited) | ||
| 1 | Income From Operations | ||
| (a) Value of Sales and Services (Revenue) | 22,170.34 | 72,330.08 | |
| 22,769.26 | 70,919.21 |