MUKAT PIPES LIMITED — Quarter & Year ended 31st March, 2026
| Particulars | Quarter ended on 31.03.2026 | Quarter ended on 31.12.2025 | Quarter ended on 31.03.2025 | Year Ended 31.03.2026 | Year Ended 31.03.2025 |
|---|---|---|---|---|---|
| Audited | Unaudited | Audited | Audited | Audited | |
| I. Revenue from operations | 233.34 | 149.96 | 94.21 | 528.74 | 385.26 |
| II. Other income | 18.21 | 22.52 | 12.20 | 63.57 | 48.23 |
| III. Total Income (I+II) | 251.55 | 172.48 | 106.41 | 592.31 | 433.49 |
| IV. Expenses : | |||||
| a. Cost of materials consumed | 30.58 | 44.77 | 63.00 | 148.37 | 159.44 |
| b. Purchases of stock-in-trade | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| c. Changes in inventories of finished goods, work-in-progress and stock-in-trade | (23.89) | 2.84 | 6.45 | (16.69) | 62.10 |
| d. Employee benefit expense | 36.79 | 28.00 | 34.20 | 118.30 | 108.30 |
| e. Finance costs | 3.38 | 3.55 | 3.55 | 14.05 | 14.25 |
| f. Depreciation, depletion and amortisation expense | 3.27 | 3.15 | 3.10 | 12.77 | 12.70 |
| g. Other expenses | 171.58 | 78.89 | 21.15 | 310.17 | 92.72 |
| Total expenses | 221.71 | 161.20 | 131.45 | 586.97 | 449.51 |
| V. Profit before exceptional items and tax (III-IV) | 29.84 | 11.28 | (25.04) | 5.34 | (16.02) |
| VI. Exceptional items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| VII. Profit/(loss) before tax (V-VI) | 29.84 | 11.28 | (25.04) | 5.34 | (16.02) |
| VIII. Tax expense : | |||||
| (1) Current tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (2) Excess Provision for tax in earlier year written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (3) Deferred tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| IX. Profit/(loss) for the period from continuing operation (VII-VIII) | 29.84 | 11.28 | (25.04) | 5.34 | (16.02) |
| X. Profit/(Loss) from discontinued operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| XI. Tax expense of discontinued operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| XII. Profit/(loss) from discontinued operation (X-XI) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| XIII. Profit/(loss) for the period (IX+XII) | 29.84 | 11.28 | (25.04) | 5.34 | (16.02) |
| XIV. Other Comprehensive Income | |||||
| A(i) Item that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (ii) Income tax relating to item that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| B(i) Item that will be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (ii) Income tax relating to item that will be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Comprehensive Income for the period (XIII+XIV) (Comprising profit (loss) and other Comprehensive Income for the period ) | 29.84 | 11.28 | (25.04) | 5.34 | (16.02) |
| XVI. Paid-up equity share capital | 591.50 | 591.50 | 591.50 | 591.50 | 591.50 |
| (Equity Share of Rs.5 each) | |||||
| XVII. Reserve excluding Revaluation Reserves as per balance sheet of previous accounting year | (1273.75) | (1291.20) | |||
| XVIII. Earnings per equity share: (for continued Operation): | |||||
| (1) Basic | 0.25 | 0.10 | (0.21) | 0.05 | (0.14) |
| (2) Diluted | 0.25 | 0.10 | (0.21) | 0.05 | (0.14) |
| XIX. Earnings per equity share: (for discontinued Operation): | |||||
| (1) Basic | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (2) Diluted | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| XX. Earnings per equity share: (for discontinued & continuing operations) | |||||
| (1) Basic | 0.25 | 0.10 | (0.21) | 0.05 | (0.14) |
| (2) Diluted | 0.25 | 0.10 | (0.21) | 0.05 | (0.14) |
| Particulars | As at (31/03/2026) | As at (31/03/2025) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| Property, plant and equipment | 83.63 | 86.18 |
| Capital work-in-progress | ||
| Investment property | ||
| Goodwill | ||
| Intangible assets under development | ||
| Biological assets other than bearer plants | ||
| Financial assets | ||
| – Non-Current investments | ||
| – Trade and other receivables | 59.08 | 59.08 |
| – Long-term loans and advances | 100.53 | 109.18 |
| – Others | ||
| Deferred tax assets (Net) | ||
| Other non-current assets | ||
| Sub Total Non-current assets | 243.24 | 254.44 |
| Current assets | ||
| Inventories | 39.32 | 22.63 |
| Financial assets | ||
| – Current investments | ||
| – Trade and other receivables | 104.41 | 0.17 |
| – Cash and cash equivalents | 4.03 | 21.01 |
| – Bank Balance other than cash and cash equivalents | 117.64 | 100.00 |
| – Short term loans and advances | 20.19 | 8.28 |
| Assets for current tax (net) | ||
| Other current assets | ||
| Sub total Current assets | 285.59 | 152.09 |
| Non-current assets classified as held for sale | ||
| TOTAL | 528.83 | 406.53 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity Share capital | 591.50 | 591.50 |
| Other equity | (1273.75) | (1291.20) |
| – Equity component of other financial instrument | ||
| – Retained earnings | ||
| – Reserves | ||
| – Reserves representing unrealised gains/ losses | ||
| – Other reserves | ||
| Money received against share warrants | ||
| Others | ||
| Share application money pending allotment | ||
| Sub Total Shareholders’ Funds | (682.25) | (699.70) |
| Non-current liabilities | ||
| Financial liabilities | ||
| – Long term borrowings | 346.21 | 353.04 |
| – Trade and other payables | ||
| (i) MSME | 0.00 | 0.00 |
| (ii) Other than MSME | 64.03 | 64.94 |
| – Other financial liabilities | 400.00 | 400.00 |
| Long term provisions | ||
| Deferred tax liabilities (Net) | 35.97 | 35.97 |
| Other non-current liabilities | 104.10 | 128.48 |
| Sub Total Non-current liabilities | 950.31 | 982.43 |
| Current liabilities | ||
| Financial liabilities | ||
| – Short term borrowings | ||
| – Trade and other payables | ||
| (i) MSME | 0.00 | 0.00 |
| (ii) Other than MSME | 175.98 | 1.96 |
| – Other financial liabilities | ||
| Other current liabilities | 84.79 | 121.84 |
| Short-term provisions | ||
| Liabilities for current tax (net) | ||
| SubTotal Current liabilities | 260.77 | 123.80 |
| Liabilities associated with group(s) of assets held for disposal | ||
| TOTAL | 528.83 | 406.53 |
| Particulars | Year Ended 31/03/2026 | Year Ended 31-03-2025 |
|---|---|---|
| A) CASH FLOW FROM OPERATING ACTIVITIES | ||
| PROFIT BEFORE TAX | 5.34 | (16.03) |
| ADJUSTMENTS FOR: | ||
| Depreciation and amortization expense | 12.77 | 12.70 |
| Share based payments to employees | ||
| Finance costs | 14.05 | 14.25 |
| Interest Income | (9.52) | (4.64) |
| Dividend Income | ||
| Loss on sale of property, plant and equipment – Net | ||
| OPERATING PROFIT BEFORE WORKING CAPITAL CHANGES | 22.64 | 6.29 |
| ADJUSTMENTS FOR: | ||
| Trade receivables, loans, advances and other assets | (116.14) | (3.12) |
| Inventories | (16.69) | 62.10 |
| Trade payables, other liabilities and provisions | 111.67 | (95.03) |
| CASH GENERATED FROM OPERATIONS | ||
| Income Tax Refund | 12.11 | – |
| Exceptional Items | – | – |
| NET CASH FROM OPERATING ACTIVITIES | 13.60 | (29.76) |
| B) Cash Flow from Investing Activities | ||
| Purchase of property, plant and equipment Intangibles etc. | (10.23) | (2.53) |
| Sale of Property, plant and equipment | – | – |
| Purchase of current investments | ||
| Sale/redemption of current investments | ||
| Purchase of non-current investments | ||
| Sale of non-current investments to subsidiary | ||
| Proceeds on disposal of subsidiary | ||
| Return of capital by subsidiary | ||
| Redemption proceeds of non-current investments | ||
| Dividend Income | ||
| Interest received | 9.52 | 4.64 |
| Loans given | 8.65 | (5.97) |
| Loans realised | – | – |
| NET CASH USED IN INVESTING ACTIVITIES | 7.94 | (3.87) |
| C. Cash Flow from Financing Activities | ||
| Proceeds from Long Term Borrowings | – | – |
| Proceeds from issue of share capital | – | – |
| Repayment of non-current borrowings | (6.83) | (2.20) |
| Interest Paid | (14.05) | (14.25) |
| Net increase in statutory restricted accounts balances | ||
| Dividend paid | ||
| Income tax on dividend paid | ||
| NET CASH USED IN FINANCING ACTIVITIES | (20.88) | (16.45) |
| NET INCREASE IN CASH AND CASH EQUIVALENTS | 0.66 | (50.07) |
| OPENING CASH AND CASH EQUIVALENTS | 121.01 | 171.08 |
| CLOSING CASH AND CASH EQUIVALENTS | 121.67 | 121.01 |