Macfos Limited — Quarter/Half year/Year ended 31 March 2026
| Particulars |
31-03-2026 Audited |
31-03-2025 Audited |
| I. EQUITY AND LIABILITIES |
|
|
| (1) Shareholders’ Funds |
|
|
| (a) Share Capital |
1,035.85 |
941.68 |
| (b) Reserves and Surplus |
8,560.80 |
6,090.08 |
| (c) Money Received against Share Warrants |
– |
– |
| Total |
9,596.65 |
7,031.77 |
| (2) Share application money pending allotment |
– |
– |
| (3) Non-current liabilities |
|
|
| (a) Long-term Borrowings |
59.01 |
137.21 |
| (b) Deferred Tax Liabilities (Net) |
– |
– |
| (c) Other Long term Liabilities |
– |
– |
| (d) Long-term Provisions |
87.29 |
49.45 |
| Total |
146.30 |
186.66 |
| (4) Current liabilities |
|
|
| (a) Short-term Borrowings |
3,538.38 |
1,859.32 |
| (b) Trade Payables |
|
|
| – Due to Micro and Small Enterprises |
209.55 |
60.70 |
| – Due to Others |
1,450.02 |
959.68 |
| (c) Other Current Liabilities |
111.63 |
41.94 |
| (d) Short-term Provisions |
968.97 |
652.46 |
| Total |
6,278.55 |
3,574.11 |
| Total Equity and Liabilities |
16,021.50 |
10,792.54 |
| II. ASSETS | | |
| (1) Non-current assets | | |
| (a) Property, Plant and Equipment and Intangible Assets | | |
| (i) Property, Plant and Equipment | 1,112.04 | 991.01 |
| (ii) Intangible Assets | 37.11 | 39.30 |
| (iii) Capital Work-in-progress | 8.78 | 13.19 |
| (iv) Intangible Assets under Development | – | – |
| (b) Non-current Investments | 3.25 | 3.25 |
| (c) Deferred Tax Assets (net) | 60.72 | 28.77 |
| (d) Long-term Loans and Advances | – | – |
| (e) Other Non-current Assets | 1,458.81 | 1,317.10 |
| Total | 2,680.72 | 2,392.61 |
| (2) Current assets | | |
| (a) Current investments | – | – |
| (b) Inventories | 7,957.15 | 5,559.77 |
| (c) Trade Receivables | 1,325.12 | 571.86 |
| (d) Cash and Cash Equivalents | 182.27 | 50.15 |
| (e) Short-term Loans and Advances | 3,811.20 | 2,141.77 |
| (f) Other Current Assets | 65.05 | 76.38 |
| Total | 13,340.78 | 8,399.93 |
| Total Assets | 16,021.50 | 10,792.54 |
| Particulars |
Quarter Ended |
Half Year Ended |
Year Ended |
|
31-03-2026
Audited |
31-12-2025
Reviewed |
31-03-2025
Reviewed |
| Revenue from Operations |
10,211.12 |
7,888.85 |
6,249.26 |
| Other Income |
78.00 |
84.94 |
89.34 |
| Total Income |
10,289.12 |
7,973.79 |
6,338.60 |
| Particulars |
31-03-2026 |
31-12-2025 |
31-03-2025 |
31-03-2026 |
30-09-2025 |
31-03-2025 |
31-03-2026 |
31-03-2025 |
| Cost of Material Consumed |
30.10 |
20.47 |
4.82 |
50.57 |
24.65 |
31.04 |
75.21 |
46.79 |
| Purchases of Stock in Trade |
7,785.62 |
6,907.23 |
5,299.30 |
14,692.85 |
11,339.22 |
10,495.96 |
26,032.07 |
23,812.00 |
| Change in Inventories of work in progress and finished goods |
(67.77) |
(755.39) |
(421.53) |
(823.16) |
(1,574.22) |
(2,023.01) |
(2,397.38) |
(3,120.45) |
| Employee Benefit Expenses |
390.07 |
316.68 |
248.92 |
706.75 |
562.11 |
480.74 |
1,268.86 |
897.50 |
| Finance Costs |
103.68 |
91.81 |
53.72 |
195.49 |
117.97 |
120.91 |
313.47 |
223.76 |
| Depreciation and Amortization Expenses |
45.75 |
41.54 |
29.73 |
87.29 |
75.13 |
52.76 |
162.42 |
86.81 |
| Other Expenses |
683.36 |
595.02 |
469.89 |
1,278.38 |
1,004.15 |
823.07 |
2,282.52 |
1,417.48 |
| Total expenses |
8,970.82 |
7,217.35 |
5,684.85 |
16,188.17 |
11,549.00 |
9,981.47 |
27,737.17 |
23,363.89 |
| Particulars |
31-03-2026 |
31-12-2025 |
31-03-2025 |
31-03-2026 |
30-09-2025 |
31-03-2025 |
31-03-2026 |
31-03-2025 |
| Profit/(Loss) before Exceptional and Extraordinary Item and Tax |
1,318.30 |
756.44 |
653.75 |
2,074.74 |
1,362.53 |
1,024.53 |
3,437.27 |
2,404.45 |
| Exceptional Item |
– |
– |
– |
– |
– |
– |
– |
– |
| Profit/(Loss) before Extraordinary Item and Tax |
1,318.30 |
756.44 |
653.75 |
2,074.74 |
1,362.53 |
1,024.53 |
3,437.27 |
2,404.45 |
| Prior Period Item |
– |
– |
– |
– |
– |
– |
– |
– |
| Extraordinary Item |
– |
– |
– |
– |
– |
– |
– |
– |
| Profit/(Loss) before Tax |
1,318.30 |
756.44 |
653.75 |
2,074.74 |
1,362.53 |
1,024.53 |
3,437.27 |
2,404.45 |
| Particulars |
31-03-2026 |
31-12-2025 |
31-03-2025 |
31-03-2026 |
30-09-2025 |
31-03-2025 |
31-03-2026 |
31-03-2025 |
| – Current Tax |
354.49 |
197.67 |
166.61 |
552.15 |
354.83 |
262.98 |
906.99 |
617.23 |
| – Deferred Tax |
(21.60) |
(4.43) |
(1.96) |
(26.03) |
(5.93) |
(3.36) |
(31.95) |
(8.80) |
| – Excess/Short Provision Written back/off |
0.00 |
– |
– |
0.00 |
(2.65) |
0.00 |
(2.65) |
1.80 |
| Profit/(Loss) for the Period from Continuing Operations |
985.40 |
563.21 |
489.09 |
1,548.61 |
1,016.27 |
764.91 |
2,564.88 |
1,794.22 |
| Profit/(loss) from Discontinuing Operation (before tax) |
– |
– |
– |
– |
– |
– |
– |
– |
| Tax Expenses of Discontinuing Operation |
– |
– |
– |
– |
– |
– |
– |
– |
| Profit/(loss) from Discontinuing Operation (after tax) |
– |
– |
– |
– |
– |
– |
– |
– |
| Profit/(Loss) for the period |
985.40 |
563.21 |
489.09 |
1,548.61 |
1,016.27 |
764.91 |
2,564.88 |
1,794.22 |
| Particulars |
31-03-2026 |
31-12-2025 |
31-03-2025 |
31-03-2026 |
30-09-2025 |
31-03-2025 |
31-03-2026 |
31-03-2025 |
| – Basic (not annualised) |
9.51 |
5.44 |
4.72 |
14.95 |
9.81 |
7.38 |
24.76 |
17.32 |
| – Diluted (not annualised) |
9.51 |
5.44 |
4.72 |
14.95 |
9.81 |
7.38 |
24.76 |
17.32 |
| PARTICULARS |
For the year ended on |
|
|
31-03-2026 |
31-03-2025 |
| A) Cash Flow From Operating Activities : |
|
|
| Net Profit before tax as per Statement of Profit & Loss |
3,437.27 |
2,404.45 |
| Adjustment for : |
|
|
| Depreciation and amortization Expenses |
162.42 |
86.81 |
| Finance Cost |
313.47 |
223.76 |
| Interest Income |
(84.82) |
(71.41) |
| Exchange Diff of Foreign Currency |
22.13 |
(6.14) |
| Gratuity |
39.16 |
5.56 |
| Compensated Absences |
16.31 |
6.66 |
| Profit on sale of asset |
(0.37) |
– |
| Operating profit before working capital changes |
3,905.56 |
2,649.69 |
| Changes in Working Capital |
|
|
| (Increase)/Decrease in Trade Receivables |
(753.26) |
(223.65) |
| (Increase)/Decrease in Inventory |
(2,397.38) |
(3,120.45) |
| (Increase)/Decrease in Short Term Loans & Advances & Other current assets |
(1,501.75) |
(920.72) |
| Increase/(Decrease) in Trade Payables |
639.18 |
245.21 |
| Increase/(Decrease) in Other Current Liabilities |
69.69 |
(186.85) |
| Increase/(Decrease) in Long Term/Short Term Provisions |
6.49 |
5.34 |
| Increase/(Decrease) in Other Current Assets |
11.33 |
(16.00) |
| Cash generated from operations |
(20.14) |
(1,567.43) |
| Less:- Income Taxes paid |
779.61 |
708.05 |
| Net cash flow from operating activities (A) |
(799.75) |
(2,275.49) |
| B) Cash Flow From Investing Activities : |
|
|
| Purchase of Fixed Assets including of CWIP |
(251.49) |
(460.40) |
| Sale of Fixed Assets |
0.50 |
– |
| Advance for Non Current Assets |
– |
(25.50) |
| (Increase)/ decrease in other non-current assets |
(167.21) |
(790.27) |
| Interest Income |
84.82 |
71.41 |
| Net cash flow from investing activities (B) |
(333.39) |
(1,204.76) |
| C) Cash Flow From Financing Activities : |
|
|
| Proceeds from Issue of Share Capital |
– |
2,500.01 |
| Increase/(Decrease) in Short Term Borrowings |
1,679.06 |
1,265.62 |
| Increase/(Decrease) in Long Term Borrowings |
(78.20) |
(83.17) |
| Finance Cost |
(313.47) |
(223.76) |
| Net cash flow from financing activities (C) |
1,287.39 |
3,458.69 |
|
|
|
| Net Increase/(Decrease) In Cash & Cash Equivalents (A+B+C) |
154.25 |
(21.56) |
| Cash equivalents at the beginning of the year |
50.15 |
65.57 |
| Exchange difference of Foreign Currency Cash and Cash equivalents |
(22.13) |
6.14 |
| Cash equivalents at the end of the year |
182.27 |
50.15 |
| PARTICULARS |
31-03-2026 |
31-03-2025 |
| Component of Cash and Cash equivalents |
|
|
| Cash on hand |
0.06 |
0.02 |
| Balance With banks |
182.21 |
|
