Everlon Financials Limited (Formerly Known as Everlon Synthetics Limited) — Quarter ended 31-03-2026 and year ended 31-03-2026 (Standalone)
| SR No | PARTICULARS | Quarter ended 31-03-2026 Audited | Quarter ended 31-12-2025 Unaudited | Quarter ended 31-03-2025 Audited | Year ended 31-03-2026 Audited | Year ended 31-03-2025 Audited |
|---|---|---|---|---|---|---|
| I | Revenue from operations (Net) | 64.30 | 227.52 | 382.88 | 1,647.67 | 1,311.42 |
| II | Other Income | 0.06 | – | 0.25 | 4.02 | 244.31 |
| III | Total Income (I+II) | 64.36 | 227.52 | 383.13 | 1,651.69 | 1,555.73 |
| (a) | Cost of materials Consumed | – | – | – | – | – |
| (b) | Purchase of stock-in-trade | 34.57 | 62.76 | 437.69 | 1,355.74 | 1,112.26 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 313.24 | 220.04 | 450.17 | 838.91 | (75.69) |
| (d) | Impairment of financial Instruments | – | – | – | – | – |
| (e) | Employee benefits expense | 4.78 | 5.77 | 4.74 | 19.80 | 18.18 |
| (f) | Finance Cost | 0.09 | 27.52 | 0.07 | 29.37 | 3.91 |
| (g) | Depreciation & amortisation expenses | 1.42 | 1.38 | 2.59 | 6.80 | 9.83 |
| (h) | Other expenses | 13.20 | 11.88 | 18.77 | 53.85 | 68.39 |
| TOTAL EXPENSES (a to h) | 367.30 | 329.35 | 914.03 | 2,304.47 | 1,136.88 | |
| V | Profit/(Loss) before exceptional and extraordinary items and tax (III – IV) | (302.94) | (101.83) | (530.89) | (652.78) | 418.86 |
| VI | Exceptional Items | – | – | – | – | – |
| VII | Profit/(Loss) before extraordinary items and tax (V+ VI) | (302.94) | (101.83) | (530.89) | (652.78) | 418.86 |
| VIII | Extraordinary items | – | – | – | – | – |
| IX | Profit/(Loss) before tax (VII -VIII) | (302.94) | (101.83) | (530.89) | (652.78) | 418.86 |
| (i) | Current tax | (3.68) | 6.61 | 37.73 | 12.67 | 300.91 |
| (ii) | Deferred tax | (0.16) | (0.15) | (0.29) | 0.22 | (0.92) |
| XI | Profit/(Loss) for the period (IX- X) | (299.10) | (108.29) | (568.33) | (665.67) | 118.87 |
| XII | Other Comprehensive Income (net of tax) | (228.89) | (84.90) | (338.54) | (718.63) | 1,060.84 |
| XIII | Total Comprehensive Income/(Loss) for the period (XI+XII) | (527.98) | (193.19) | (906.87) | (1,384.29) | 1,179.71 |
| XIV | Paid Up Equity Share Capital | 620.00 | 620.00 | 620.00 | 620.00 | 620.00 |
| XV | Reserves excluding revaluation reserves (as shown in the Audited Balance Sheet of previous year) | – | – | – | 1,120.26 | 2,504.55 |
| (i) | Basic (Earnings per share) | (4.82) | (1.75) | (9.17) | (10.74) | 1.92 |
| (ii) | Diluted (Earnings per share) | (4.82) | (1.75) | (9.17) | (10.74) | 1.92 |
| Particulars | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| A – Assets | ||
| 1) Financial Assets | ||
| (i) Cash and cash equivalents | 2.22 | 1.90 |
| (ii) Bank balances other than (ii) above | – | – |
| (iii) Loans | 5.09 | 10.07 |
| (iv) Non-current investments | 636.16 | 1,478.41 |
| (v) Other financial assets | 8.15 | 3.39 |
| (vi) Other current assets | 23.95 | 17.58 |
| Total Financial Assets (A) | 675.58 | 1,511.36 |
| 2) Non Financial Assets | ||
| (i) Inventories | 1,054.29 | 1,893.20 |
| (ii) Deferred Tax Assets (Net) | 22.49 | 0.00 |
| (iii) Property, Plant & Equipment | 12.39 | 25.94 |
| (iv) Loans | 0.13 | 0.23 |
| (v) Other financial Assets | – | – |
| (vi) Other non-current assets | 0.00 | 1.20 |
| Total Non Financial Assets (B) | 1,089.29 | 1,920.57 |
| Total Assets (A)+(B) | 1,764.87 | 3,431.93 |
| B- Liabilities & Equity | ||
| Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Trade payables | ||
| a) total outstanding dues of micro and small enterprises | 1.10 | 0.99 |
| b) total outstanding dues of creditors other than micro and small enterprises | 2.03 | 0.20 |
| (ii) Short term borrowings | – | – |
| (iii) Other Financial Current liabilities | – | – |
| (iv) Provisions | 11.32 | 251.43 |
| (v) Current tax liabilities (Net) | – | – |
| Total Financial Liabilities (A) | 14.45 | 252.63 |
| (b) Non Financial Liabilities | ||
| (i) Long term borrowings | – | – |
| (ii) Deferred tax liabilities (Net) | – | 45.07 |
| (iii) Other Non Financial Current liabilities | – | – |
| (iv) Provisions | 9.78 | 9.67 |
| (v) Other current liabilities | 0.38 | 0.01 |
| Total Non Financial Liabilities (B) | 10.16 | 54.75 |
| Equity | ||
| (a) Equity share capital | 620.00 | 620.00 |
| (b) Other Equity | 1,120.26 | 2,504.55 |
| Total Equity (C) | 1,740.26 | 3,124.55 |
| Total Liabilities and Equity (A)+(B)+(C) | 1,764.87 | 3,431.93 |
| Particulars | Year ended 31st March, 2026 | Year ended 31st March, 2025 |
|---|---|---|
| Cash flows from operating activities | ||
| Profit before tax as per statement of profit and loss | (652.78) | 418.86 |
| Adjustments to reconcile profit before tax to net cash flows | ||
| – Depreciation of property, plant and equipment | 6.80 | 9.83 |
| – Amortisation of Intangible Assets | – | – |
| – Profit on Disposal/Write Off of Fixed Assets (Net) | (3.86) | (0.38) |
| – Interest income | (0.07) | (0.68) |
| – Profit on sale of shares | – | (243.19) |
| – Loss on sale of shares | 5.97 | – |
| – Finance Cost | 29.37 | 3.91 |
| Operating profit before working capital changes | (614.58) | 188.35 |
| Movement in Working Capital: | ||
| – Decrease / (increase) in Inventories | 838.91 | (75.69) |
| – Decrease / (increase) in Trade and other receivables | – | – |
| – Decrease / (increase) in other non-current financial assets | (4.76) | (3.39) |
| – Decrease / (increase) in other current financial assets | – | – |
| – Decrease / (increase) in Other current assets | (6.37) | (3.76) |
| – Decrease / (increase) in Other non current assets | 1.20 | – |
| – Increase / (Decrease) in Trade payable | 1.94 | (0.04) |
| – Increase / (Decrease) in Short term borrowings | – | – |
| – Increase / (Decrease) in Provision | 0.11 | 0.69 |
| – Increase / (Decrease) in financial liabilities | – | – |
| – Increase / (Decrease) in Other current liabilities | 0.37 | (0.32) |
| Cash generated from/(used in) operations | 216.83 | 105.82 |
| – Direct taxes paid, net of refunds | (252.78) | (65.85) |
| Net cash flow from/(used in) operating activities (A) | (35.95) | 39.97 |
| Cash flows from investing activities | ||
| – Purchase of Property, plant and equipment including CWIP | (0.19) | (20.59) |
| – Proceeds from sale of Property, plant and equipment | 10.81 | 10.73 |
| – Purchase of Investment | – | (422.76) |
| – Fixed Deposits placed | – | – |
| – Proceeds from Sale of Investment | 49.87 | 294.88 |
| – Interest income | 0.07 | 0.68 |
| Net cash from/(used in) investing activities (B) | 60.55 | (137.05) |
| Cash flows from financing activities | ||
| – Finance costs | (29.37) | (3.91) |
| – Proceeds from issue of shares | – | – |
| – Proceeds of Security Premium | – | – |
| – Loans Given | (5.21) | (303.95) |
| – Loans Returned | 10.30 | 401.72 |
| – Dividend on equity shares | – | – |
| Net cash from/(used in) financing activities (C) | (24.28) | 93.86 |
| Net increase / (decrease) in cash and cash equivalents (A+B+C) | 0.32 | (3.23) |
| Cash and Cash equivalents at the beginning of year | 1.90 | 5.13 |
| Cash and Cash equivalents at the end of the year | 2.22 | 1.90 |