ABANS Enterprises Limited — Quarter and year ended March 31, 2026
Independent Auditor’s Report (Standalone) — Quarter and year ended March 31, 2026
Independent Auditor’s Report (Consolidated) — Quarter and year ended March 31, 2026
ABANS® — Declaration in respect of Unmodified Opinion on Annual Audited Financial Results for the Financial Year ended March 31, 2026
ABANS® — Outcome of Board Meeting held on May 12, 2026
Abans Enterprises Limited — Standalone Financial Results – Statement of Profit & Loss for the quarter and year ended March 31, 2026
| Particulars | For the Quarter Ended | For the Year Ended |
|---|---|---|
| March 31, 2026 (Audited) | Dec 31, 2025 (Unaudited) | |
| Income | ||
| Revenue from Operations | 1,876.39 | 950.21 |
| Other Income | 87.98 | 98.71 |
| Total Income (A) | 1,964.37 | 1,048.92 |
| Expenses | ||
| Purchase of stock-in-trade | 0.00 | – |
| Changes in inventories of stock in trade | 1,592.51 | 709.32 |
| Employee benefit expense | 20.80 | 17.65 |
| Finance costs | 93.33 | 156.24 |
| Net loss on fair value changes | (0.00) | 466.94 |
| Depreciation and amortization expense | 38.07 | 36.81 |
| Other expenses | 75.11 | 70.55 |
| Total Expenses (B) | 1,819.82 | 1,457.51 |
| Profit/(Loss) before tax [C = (A-B)] | 144.55 | (408.59) |
| Tax Expense: | ||
| Current tax (incl earlier years) | (4.72) | (5.27) |
| Deferred Tax | 45.49 | (86.13) |
| Total (D) | 40.77 | (91.40) |
| Profit/(loss) after tax (C-D) | 103.78 | (317.19) |
| Other Comprehensive Income | ||
| Items that will not be reclassified to profit or loss | ||
| – Remeasurement gain/(loss) on defined benefit plan | (2.49) | – |
| Income tax relating to items that will not be reclassified to profit or loss | ||
| – Deferred Tax on OCI | 0.63 | – |
| Total Other Comprehensive Income | (1.86) | – |
| Total Comprehensive Income | 101.92 | (317.19) |
| Earning per equity share of face value of Rs. 2/- each (not annualised) | ||
| Basic (in ₹) | 0.15 | (0.45) |
| Diluted (in ₹) | 0.15 | (0.45) |
| Paid up equity share capital (Rs. 2/- each) | 1,394.98 | 1,394.98 |
| Other Equity excluding revaluation reserve |
Abans Enterprises Limited — Standalone Financial Results – Statement of Asset & Liabilities as at March 31, 2026
| Particulars | March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-Current Assets | ||
| Property, Plant and Equipment | 174.93 | 84.63 |
| Right to use assets | 311.58 | – |
| Financial Assets | ||
| (a) Investments | 1,744.46 | 1,744.47 |
| (b) Other Non Current Financial Assets | 28.70 | 2.00 |
| Deferred tax assets (Net) | 26.23 | – |
| Total Non-Current Assets | 2,285.90 | 1,831.10 |
| Current Assets | ||
| Inventories | 99.06 | 5,514.72 |
| Financial Assets | ||
| (a) Investments | 88.90 | 1,222.00 |
| (b) Trade Receivables | 31.16 | – |
| (c) Cash and Cash Equivalents | 253.83 | 182.13 |
| (d) Bank balances other than above | 468.88 | 442.55 |
| (e) Loans | – | 1,033.85 |
| (f) Other Current Financial Assets | 15.74 | 50.74 |
| (g) Derivative Financial Instrument | – | 26.25 |
| Current Tax Assets [Net] | 41.49 | – |
| Other Current Assets | 90.60 | 255.61 |
| Total Current Assets | 1,089.66 | 8,727.85 |
| Total Assets | 3,375.56 | 10,558.95 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity Share Capital | 1,394.98 | 1,394.98 |
| Other Equity | 826.72 | 986.74 |
| Total Equity | 2,221.70 | 2,381.72 |
| Liabilities | ||
| Non-Current Liabilities | ||
| Financial Liabilities | ||
| i) Borrowings | 47.48 | 60.75 |
| ii) Other Non Current Financial Liabilities | 249.73 | – |
| Provisions | 3.11 | 4.91 |
| Deferred tax Liabilities (Net) | – | 18.36 |
| Total Non-Current Liabilities | 300.32 | 84.02 |
| Current Liabilities | ||
| Financial Liabilities | ||
| (a) Borrowings | 473.26 | 7,883.67 |
| (b) Other Financial Liabilities | 71.09 | 59.51 |
| (c) Derivative Financial Instrument | 5.01 | – |
| Provisions | 0.14 | 0.48 |
| Current Tax Liabilities [Net] | – | 137.01 |
| Other Current Liabilities | 304.04 | 12.54 |
| Total Current Liabilities | 853.54 | 8,093.21 |
| Total Equity and Liabilities | 3,375.56 | 10,558.95 |
Abans Enterprises Limited — Standalone Financial Results – Cash Flow Statement for the year ended March 31, 2026
| Particulars | March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Net Profit/(Loss) before tax as per Statement of Profit and Loss | (192.16) | 440.04 |
| Adjustment for: | ||
| – Depreciation and amortisation expense | 54.75 | 0.99 |
| – Depreciation on Lease | 52.89 | – |
| – Finance Cost on Lease | 22.67 | – |
| – Interest Income on Lease | (2.88) | – |
| – Employee defined benefit plan expenses | (4.64) | 1.26 |
| – Changes in fair value of financial assets at FVTPL | 54.85 | (33.66) |
| – Interest Income | (258.50) | (218.41) |
| – Finance cost | 379.09 | 673.10 |
| 106.07 | 863.32 | |
| Working capital adjustments: | ||
| – (Increase)/Decrease in Inventories | 5,415.66 | (2,143.57) |
| – (Increase)/Decrease in Trade and other receivables | (15.84) | – |
| – (Increase)/Decrease in Other Current Assets | 210.94 | 254.70 |
| – Increase/(Decrease) in Trade Payables | – | (1.30) |
| – Increase/(Decrease) in Other Current Liabilities | 251.35 | (30.37) |
| Cash generated from operating activities | 5,968.18 | (1,057.22) |
| Income taxes paid (net) | (188.47) | (82.24) |
| Net Cash from/(used in) Operating Activities (A) | 5,779.71 | (1,139.46) |
| CASH FLOW FROM INVESTING ACTIVITIES: | ||
| (Increase) / Decrease of Investments (Net) | 1,078.25 | (505.90) |
| Sale/ (Purchase) of property, plant and equipment (Net) | (145.04) | (85.47) |
| (Increase) / Decrease in Fixed Deposits | (25.26) | (39.95) |
| Loans and Advances | 1,033.85 | (1,033.85) |
| Interest Income | 258.50 | 218.41 |
| Net cash from/(used in) investing activities (B) | 2,200.30 | (1,446.76) |
| CASH FLOW FROM FINANCING ACTIVITIES: | ||
| Increase / (Decrease) in Borrowings | (7,423.66) | 3,424.70 |
| Payment of Lease Liabilities | (37.65) | – |
| Finance Cost on Lease | (22.67) | – |
| Security deposit paid | (45.24) | – |
| Finance cost paid | (379.09) | (673.10) |
| Net cash from/(used in) financing activities (C) | (7,908.31) | 2,751.60 |
| Net increase/(decrease) in cash and cash equivalents (A + B + C) | 71.70 | 165.38 |
| Cash and cash equivalents at beginning of the period | 182.13 | 16.75 |
| Cash and cash equivalents at end of the period | 253.83 | 182.13 |
Abans Enterprises Limited — Consolidated Financial Results – Statement of Profit & Loss for the quarter and year ended March 31, 2026
| Particulars | For the Quarter Ended | For the Year Ended |
|---|---|---|
| Mar 31, 2026 (Audited) | Dec 31, 2025 (Unaudited) | |
| Revenue from operations | 6,51,039.84 | 3,45,652.28 |
| Other Income | 1,255.32 | 1,020.19 |
| Total Income (A) | 6,52,295.16 | 3,46,672.47 |
| Cost of material consumed | 321.70 | 708.15 |
| (Including Direct Expenses) | ||
| Purchase of stock-in-trade | 6,40,743.57 | 3,42,775.68 |
| Changes in inventories of finished goods & stock in trade | 8,925.24 | (4,255.32) |
| Employee benefit expense | 343.26 | 322.78 |
| Finance costs | 346.86 | 400.43 |
| Net loss on fair value changes | – | 7,333.26 |
| Impairment Losses | – | – |
| Depreciation and amortization expense | 90.39 | 88.18 |
| Other expenses | 896.86 | 797.39 |
| Total Expenses (B) | 6,51,667.88 | 3,48,170.55 |
| Profit/(loss) before tax (C= A-B) | 627.28 | (1,498.08) |
| Current tax (Including earlier year) | (2,225.16) | 1,037.19 |
| Deferred Tax | 3,647.27 | (2,771.72) |
| Total (D) | 1,422.11 | (1,734.53) |
| Profit/(loss) after tax (C-D) | (794.83) | 236.45 |
| Remeasurement gain/(loss) on defined benefit plan | 1.52 | (1.64) |
| Income tax relating to items that will not be reclassified to profit or loss | (0.38) | 0.41 |
| Exchange difference in translating the financial statements of foreign operations | 127.86 | 328.05 |
| Total Other Comprehensive Income (Net of Tax) | 129.00 | 326.82 |
| Total Comprehensive Income for the period | (665.83) | 563.27 |
| Owners of the Company (Profit/(loss) after tax |