Sudarshan Colorants India Limited (Formerly known as Heubach Colorants India Limited) — Quarter ended March 31, 2026 (and year ended March 31, 2026)
Sudarshan Colorants India Limited (Formerly known as Heubach Colorants India Limited)
Corporate Identity Number: L24110MH1956PLC010806
Registered Office: Rupa Renaissance, B Wing, 25th Floor, D-33, MIDC Road, TTC Industrial Area, Juinagar, Navi Mumbai – 400705, India.
Website: www.sudarshan.com
Email: shares@sudarshan.com
Rs in Crores
| Particulars | Quarter Ended | Year Ended |
|---|---|---|
| 31-03-2026 (Audited) (refer note 14) | 31-12-2025 (Unaudited) | |
| 1. Income | ||
| (a) Revenue from operations | 211.10 | 175.67 |
| (b) Other income | 8.93 | 4.29 |
| Total Income | 220.03 | 179.96 |
| 2. Expenses | ||
| (a) Cost of materials consumed | 95.44 | 71.15 |
| (b) Purchases of stock-in-trade | 34.90 | 33.95 |
| (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | 3.92 | 5.13 |
| (d) Employee benefits expenses | 16.96 | 17.02 |
| (e) Finance costs | 0.61 | 0.55 |
| (f) Depreciation and amortisation expense | 4.87 | 4.89 |
| (g) Other expenses | 55.45 | 37.12 |
| Total Expenses | 212.15 | 169.81 |
| 3. Profit before exceptional items and tax | 7.88 | 10.15 |
| 4. Exceptional items (Refer note 6 & 9) | 8.31 | (12.80) |
| 5. Profit/(Loss) before tax | 16.19 | (2.65) |
| 6. Tax expense/(credit) | ||
| (a) Current tax | 3.85 | 2.53 |
| (b) Deferred tax | 0.45 | (3.18) |
| (c) Tax adjustments of prior years (Refer note 7) | (1.26) | – |
| Total tax expense/(credit) | 3.04 | (0.65) |
| 7. Net Profit/(Loss) for the period/year | 13.15 | (2.00) |
| 8. Other comprehensive Income/(Loss)(net of tax) | ||
| (Items that will not be reclassified to profit or loss) | ||
| (a) Remeasurement of the defined benefit plans | 2.13 | 1.32 |
| (b) Income tax relating to items that will not be reclassified to profit or loss | (0.53) | (0.34) |
| Total comprehensive Income/(Loss) for the period/year | 1.60 | 0.98 |
| 9. Total comprehensive Income/(Loss) for the period/year | 14.75 | (1.02) |
| 10. Paid up equity share capital (Face value of Rs 10 each) | 23.08 | 23.08 |
| 11. Other equity | ||
| 12. Earnings per share (of Rs 10 each) | ||
| Basic and diluted (Rs) | 5.69 | (0.87) |
| Particulars | As at 31-03-2026 (Audited) | As at 31-03-2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| (a) Property, plant and equipment | 136.67 | 128.44 |
| (b) Capital work-in-progress | 7.63 | 4.75 |
| (c) Right of use assets | 19.82 | 22.96 |
| (d) Goodwill | 8.94 | 8.94 |
| (e) Financial assets | ||
| (i) Investments | 4.23 | 4.23 |
| (ii) Loans | 0.02 | 0.02 |
| (iii) Others financial assets | 10.27 | 10.82 |
| (f) Other non-current assets | 10.81 | 4.01 |
| (g) Non-current tax assets (net) | 18.36 | 23.36 |
| Sub-total – Non-current assets | 216.75 | 207.53 |
| Current assets | ||
| (a) Inventories | 156.15 | 131.41 |
| (b) Financial assets | ||
| (i) Trade receivables | 179.39 | 153.67 |
| (ii) Cash and cash equivalents | 133.36 | 177.08 |
| (iii) Bank balances other than (ii) above | 102.01 | 13.53 |
| (iv) Loans | 0.06 | 0.28 |
| (v) Other financial assets | 3.39 | 31.93 |
| (c) Other current assets | 13.72 | 42.68 |
| Sub-total – Current assets | 588.08 | 550.58 |
| TOTAL – ASSETS | 804.83 | 758.11 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity share capital | 23.08 | 23.08 |
| (b) Other equity | 547.00 | 500.26 |
| Sub-total – Equity | 570.08 | 523.34 |
| Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Lease liabilities | 20.41 | 22.81 |
| (b) Provisions | 10.28 | 13.85 |
| (c) Deferred tax liabilities (net) | 0.71 | 1.49 |
| Sub-total – Non-current liabilities | 31.40 | 38.15 |
| Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Lease liabilities | 2.57 | 2.28 |
| (ii) Trade payables | ||
| (a) Total outstanding dues of micro and small enterprises | 6.09 | 1.82 |
| (b) Total outstanding dues of creditors other than micro enterprises and small enterprises | 160.24 | 157.21 |
| (iii) Other financial liabilities | 16.19 | 20.38 |
| (b) Other current liabilities | 5.74 | 2.37 |
| (c) Provisions | 9.55 | 9.59 |
| (d) Current tax liabilities (net) | 2.97 | 2.97 |
| Sub-total – Current liabilities | 203.35 | 196.62 |
| TOTAL – EQUITY AND LIABILITIES | 804.83 | 758.11 |
| Particulars | Year ended 31-03-2026 (Audited) | Year ended 31-03-2025 (Audited) |
|---|---|---|
| A. Cash flow from operating activities: | ||
| Profit before tax | 57.62 | 68.11 |
| Adjustments for: | ||
| – Depreciation and amortisation expense | 19.66 | 21.02 |
| – Unrealised foreign exchange loss/(gain)(net) | (2.26) | 0.37 |
| – Interest income | (16.49) | (9.71) |
| – (Gain)/Loss on sale of property, plant and equipment | 0.01 | (0.04) |
| – (Reversal of)/Provision for allowances for credit losses – net | 2.15 | (1.74) |
| – Finance costs | 2.52 | 2.62 |
| – Insurance Claim | – | (0.30) |
| – Exceptional Items | – | 8.82 |
| Operating profit before working capital changes | 63.21 | 89.15 |
| Adjustments for (Increase)/Decrease in working capital: | ||
| – (Increase)/Decrease in Trade receivables | (22.46) | 42.47 |
| – (Increase)/Decrease in Other current assets | 28.96 | 0.45 |
| – (Increase)/Decrease in Other non-current assets | (6.72) | 15.47 |
| – (Increase)/Decrease in Other financial assets | 2.52 | 0.46 |
| – (Increase)/Decrease in Inventories | (24.74) | (16.85) |
| – Increase/(Decrease) in Trade payables | 4.14 | (16.02) |
| – Increase/(Decrease) in Non-current provisions | (0.62) | 2.51 |
| – Increase/(Decrease) in Current provisions | (0.04) | (1.15) |
| – Increase/(Decrease) in Other liabilities | 3.37 | (0.36) |
| – Increase/(Decrease) in Other financial liabilities | (3.77) | 7.52 |
| Cash generated from operations | 43.85 | 123.65 |
| – Taxes paid (net of refunds) | (9.61) | (13.06) |
| Net cash generated from operating activities | 34.24 | 110.59 |
| B. Cash flow from investing activities: | ||
| – Purchase of property, plant and equipment (Including Capital work-in-progress) | (28.72) | (11.89) |
| – Sale proceeds of property, plant and equipment | 0.59 | 0.91 |
| – Investment in fixed deposits | (98.52) | (33.96) |
| – Redemption of fixed deposits | 35.34 | – |
| – Proceeds from Insurance Claim | – | 1.50 |
| – Interest received | 17.98 | 6.75 |
| Net cash used in investing activities | (73.33) | (36.69) |
| C. Cash flow from financing activities: | ||
| – Finance costs paid | (0.38) | (0.30) |
| – Principal payment of lease liabilities | (2.11) | (1.93) |
| – Interest payment of lease liabilities | (2.14) | (2.32) |
| Net cash used in financing activities | (4.63) | (4.55) |
| NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS (A+B+C) | (43.72) | 69.35 |
| CASH AND CASH EQUIVALENTS AS AT BEGINNING OF THE YEAR | 177.08 | 107.73 |
| CASH AND CASH EQUIVALENTS AS AT THE END OF THE YEAR | 133.36 | 177.08 |