HEXA TRADEX LIMITED — quarter and year ended March 31, 2026
| S. No. | Particulars | Quarter ended 31.03.2026 Refer Note 4 | Quarter ended 31.12.2025 Unaudited | Quarter ended 31.03.2025 Refer Note 4 | Year ended 31.03.2026 Audited | Year ended 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| Income | ||||||
| Revenue from operations | – | 2.01 | 1.01 | 2.39 | 2.00 | |
| Other income | 5.41 | – | 0.16 | 5.47 | 675.25 | |
| Total income (I) | 5.41 | 2.01 | 1.17 | 7.86 | 677.25 | |
| Expenses | ||||||
| Employee benefit expenses | 24.63 | 36.23 | 53.37 | 159.56 | 187.26 | |
| Finance costs | 39.00 | 31.05 | 27.49 | 135.14 | 101.88 | |
| Depreciation and amortization | 0.24 | 0.25 | 0.23 | 0.98 | 0.91 | |
| Other expenses | 10.00 | 12.13 | 34.40 | 47.48 | 94.67 | |
| Total expenses (II) | 73.87 | 79.66 | 115.49 | 343.16 | 384.72 | |
| (68.46) | (77.65) | (114.32) | (335.30) | 292.53 | ||
| Profit/(Loss) before tax (I-II) | ||||||
| Tax expense: | ||||||
| Current tax | – | – | 0.25 | – | 0.25 | |
| Deferred tax | (6.51) | (7.83) | (4.73) | (39.99) | 104.41 | |
| (6.51) | (7.83) | (4.48) | (39.99) | 104.66 | ||
| Total tax expense (IV) | (61.95) | (69.82) | (109.84) | (295.31) | 187.87 | |
| Net profit/(loss) after tax (III-IV) | ||||||
| Other comprehensive income (OCI): | ||||||
| Items that will not be reclassified to profit or loss: | ||||||
| (i) Re-measurement gains/(losses) on defined benefit plans | 3.01 | (0.60) | (0.11) | 2.31 | (0.18) | |
| (ii) Income tax effect on above items | (0.76) | 0.15 | 0.03 | (0.58) | 0.05 | |
| (iii) Gain/(loss) on fair valuation of non-current investments | (18,298.93) | 77.17 | 8,101.83 | (1,839.81) | 62,631.93 | |
| (iv) Income tax effect on above items | 2,616.71 | (11.04) | (1,158.56) | 263.05 | 21,054.90 | |
| Total other comprehensive income (VI) | (15,679.97) | 65.68 | 6,943.19 | (1,575.03) | 83,686.70 | |
| (15,741.92) | (4.14) | 6,833.35 | (1,870.34) | 83,874.57 | ||
| VII | Total comprehensive income | |||||
| (Comprising profit/(loss) and other comprehensive income) (V+VI) | ||||||
| VIII | Earnings per equity share of ₹ 2/- each | |||||
| (i) Basic (₹) | (0.11) | (0.13) | (0.20) | (0.53) | 0.34 | |
| (ii) Diluted (₹) | (0.11) | (0.13) | (0.20) | (0.53) | 0.34 | |
| (Not annualised) | (Not annualised) | (Not annualised) | ||||
| IX | Net worth | |||||
| (i) Paid-up equity share capital (₹ 2/- per share) | 1,104.91 | 1,104.91 | 1,104.91 | 1,104.91 | ||
| (ii) Reserve/other equity | 3,72,145.83 | 3,87,887.73 | 3,74,016.17 | 3,72,145.83 | ||
| (iii) Net worth | 3,73,250.74 | 3,88,992.64 | 3,75,121.08 | 3,73,250.74 | 3,75,121.08 |
| S. No. | Particulars | As at 31.03.2026 Audited | As at 31.03.2025 Audited |
|---|---|---|---|
| (1) | Assets | ||
| Non-current assets | |||
| (a) Property, plant and equipment | 0.20 | 0.27 | |
| (b) Intangible assets | 1.64 | 2.54 | |
| (c) Financial assets | |||
| (i) Investments | 4,33,033.99 | 4,34,873.81 | |
| (2) | Current assets | ||
| (a) Financial assets | |||
| (i) Trade receivables | 4.05 | 3.24 | |
| (ii) Cash and cash equivalents | – | 1.11 | |
| (iii) Loans | 31.72 | 31.48 | |
| (b) Current tax assets (net) | 71.84 | 67.63 | |
| (c) Other current assets | – | – | |
| Total assets | 4,33,143.44 | 4,34,980.08 | |
| Equity and liabilities | |||
| Equity | |||
| (a) Equity share capital | 1,104.91 | 1,104.91 | |
| (b) Other equity | 3,72,145.83 | 3,74,016.17 | |
| (1) | Liabilities | ||
| Non-current liabilities | |||
| (a) Financial liabilities | |||
| (i) Borrowings | 1,563.71 | 1,216.10 | |
| (b) Provisions | 24.06 | 23.21 | |
| (c) Deferred tax liabilities (net) | 58,229.30 | 58,531.75 | |
| (2) | Current liabilities | ||
| (a) Financial liabilities | |||
| (i) Other financial liabilities | 59.01 | 13.53 | |
| (b) Other current liabilities | 14.93 | 23.74 | |
| (c) Provisions | 1.69 | 50.67 | |
| Total equity and liabilities | 4,33,143.44 | 4,34,980.08 |
| Particulars | Year ended March 31, 2026 | Year ended March 31, 2025 |
|---|---|---|
| A. CASH INFLOW/(OUTFLOW) FROM OPERATING ACTIVITIES | (335.30) | 292.53 |
| Net profit/(loss) before tax | ||
| Adjustments for: | ||
| Add/(less): | ||
| Interest expense and bank charges | 135.14 | 101.88 |
| Dividend income | (0.38) | (0.99) |
| Provisions written back | (5.41) | (675.21) |
| Effect of unrealised foreign exchange (gain)/loss (net) | 0.98 | 0.91 |
| Depreciation and amortization | 130.33 | (573.41) |
| Operating profit before working capital changes | (204.97) | (280.38) |
| Changes in operating assets and liabilities: | ||
| Loans, other financial assets and other assets | (3.11) | (10.67) |
| Trade payables, other financial liabilities, provisions | (3.72) | 25.50 |
| and other liabilities | (6.83) | 14.93 |
| Cash generated from operations | (211.80) | (266.05) |
| Tax refund/(paid) | (0.24) | (0.24) |
| Net cash inflow/(outflow) from operating activities | (212.04) | (266.29) |
| B. CASH INFLOW/(OUTFLOW) FROM INVESTING ACTIVITIES | ||
| Purchase of property, plant and equipment | (0.25) | 0.99 |
| Dividend received | 0.38 | |
| Net cash inflow/(outflow) from investing activities | 0.38 | 0.74 |
| C. CASH INFLOW/(OUTFLOW) FROM FINANCING ACTIVITIES | ||
| Interest and bank charges paid | (13.53) | (10.21) |
| Loan from related party | 1,384.00 | 278.00 |
| Loan repaid to related party | (1,158.00) | |
| Net cash inflow/(outflow) from financing activities | 212.47 | 267.79 |
| Net changes in cash and cash equivalents | 0.81 | 2.24 |
| Cash and cash equivalents at beginning of the year | 3.24 | 1.00 |
| Cash and cash equivalents at end of the year | 4.05 | 3.24 |
| S. No. | Particulars | Quarter ended 31.03.2026 Refer Note 4 | Quarter ended 31.12.2025 Unaudited | Quarter ended 31.03.2025 Refer Note 4 | Year ended 31.03.2026 Audited | Year ended 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| Segment revenue | ||||||
| a) Trading and other activities | – | 2.01 | 1.01 | 2.01 | 1.01 | |
| b) Investment and finance | – | – | – | 0.38 | 0.39 | |
| Total revenue from operations | – | 2.01 | 1.01 | 2.39 | 2.00 | |
| Segment results | ||||||
| a) Trading and other activities | (34.87) | (46.60) | (86.99) | (206.01) | (281.83) | |
| b) Investment and finance | – | – | – | 0.38 | 0.99 | |
| Total segment profit/(loss) before finance costs, other income and tax | (34.87) | (46.60) | (86.99) | (205.63) | (280.84) | |
| Less: Finance costs | (39.00) | (31.05) | (27.49) | (135.14) | (101.88) | |
| Add: Other income | 5.41 | – | 0.16 | 5.47 | 675.25 | |
| Profit/(loss) before tax | (68.46) | (77.65) | (114.32) | (335.30) | 292.53 | |
| Less: Tax {expense/(credit)} | (6.51) | (7.83) | (4.48) | (39.99) | 104.66 | |
| Profit/(loss) after tax | (61.95) | (69.82) | (109.84) | (295.31) | 187.87 | |
| Segment assets | ||||||
| a) Trading and other activities | 77.73 | 85.90 | 74.79 | 77.73 | 74.79 | |
| b) Investment and finance | 4,33,033.99 | 4,51,332.93 | 4,34,873.81 | 4,33,033.99 | 4,34,873.81 | |
| c) Unallocated | 31.72 | 31.72 | 31.48 | 31.72 | 31.48 | |
| Total segment assets | 4,33,143.44 | 4,51,450.55 | 4,34,980.08 | 4,33,143.44 | 4,34,980.08 | |
| Segment liabilities | ||||||
| a) Trading and other activities | 73.99 | 12.12 | 37.27 | 73.99 | 37.27 | |
| b) Investment and finance | 1,563.71 | 1,518.22 | 1,216.10 | 1,563.71 | 1,216.10 | |
| c) Unallocated | 58,255.00 | 60,927.57 | 58,605.63 | 58,255.00 | 58,605.63 | |
| Total segment liabilities | 59,892.70 | 62,457.91 | 59,859.00 | 59,892.70 | 59,859.00 |
| S. No. | Particulars | Quarter ended 31.03.2026 Refer Note 5 | Quarter ended 31.12.2025 Unaudited | Quarter ended 31.03.2025 Refer Note 5 | Year ended 31.03.2026 Audited | Year ended 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| I | Income | |||||
| Revenue from operations | 145.47 | 2.01 | 150.09 | 458.35 | 456.14 | |
| Other income | 5.41 | 81.77 | 22.80 | 87.24 | 789.36 | |
| Total income (I) | 150.88 | 83.78 | 172.89 | 545.59 | 1,245.50 | |
| II | Expenses | |||||
| Employee benefit expenses | 26.62 | 36.83 | 52.07 | 162.15 | 198.82 | |
| Finance costs | 27.16 | 33.01 | 47.23 | 165.77 | 391.35 | |
| Depreciation and amortization | 0.24 | 0.25 | 0.23 | 0.98 | 0.91 | |
| Loss/(gain) on fair valuation of non-current investments | 383.96 | 368.63 | 368.49 | 886.74 | 733.94 | |
| Other expenses | 12.86 | 15.09 | 36.74 | 55.35 | 100.27 | |
| Total expenses (II) | 450.84 | 453.81 | 504.76 | 1,270.99 | 1,425.29 | |
| (299.96) | (370.03) | (331.87) | (725.40) | (179.79) | ||
| III | Profit/(loss) before tax (I-II) | |||||
| IV | Tax expense: | |||||
| Current tax | 38.84 | 166.40 | 33.83 | 272.67 | 59.95 | |
| Deferred tax (expense/(credit)) | (7. |