Platinum Industries Limited — Quarter and year ended March 31, 2026
| Sr. No. | Particulars | Quarter Ended 31-Mar-26 (Audited) (Refer Note 6) | Quarter Ended 31-Dec-25 (Unaudited) | Quarter Ended 31-Mar-25 (Audited) (Refer Note 6) | Year ended 31-Mar-26 (Audited) | Year ended 31-Mar-25 (Audited) |
|---|---|---|---|---|---|---|
| 1. | Income | |||||
| Revenue from operations | 1,320.13 | 1,046.68 | 965.10 | 4,504.41 | 3,922.61 | |
| Other Income | 33.72 | 32.42 | 31.41 | 153.73 | 172.39 | |
| Total income | 1,353.85 | 1,079.10 | 996.51 | 4,658.14 | 4,095.00 | |
| 2. | Expenses | |||||
| Cost of materials consumed | 905.00 | 654.87 | 653.63 | 2,873.17 | 2,503.82 | |
| Purchases of Stock-in-Trade | 46.16 | 55.81 | 59.73 | 319.25 | 280.37 | |
| Changes in inventories of Finished Goods and Stock -in-process | (30.86) | 6.03 | (3.31) | (32.58) | (37.51) | |
| Employee benefits expense | 63.46 | 62.92 | 44.98 | 238.44 | 177.49 | |
| Finance Costs | 5.80 | 6.16 | 12.43 | 28.82 | 30.33 | |
| Depreciation and Amortisation Expense | 16.07 | 16.30 | 13.72 | 59.34 | 42.03 | |
| Other Expenses | 183.23 | 109.14 | 131.52 | 507.66 | 424.16 | |
| Total expenses | 1,188.86 | 911.23 | 912.70 | 3,994.10 | 3,420.69 | |
| 3. | Profit before exceptional items and taxes (1-2) | 164.99 | 167.87 | 83.81 | 664.04 | 674.31 |
| 4. | Exceptional items | – | – | – | (5.17) | – |
| 5. | Profit before tax (3 + 4) | 164.99 | 167.87 | 83.81 | 658.87 | 674.31 |
| 6. | Tax expense : | |||||
| Current tax | 28.63 | 39.09 | 21.07 | 152.86 | 169.53 | |
| Tax of earlier years | 0.41 | – | – | 0.41 | – | |
| Deferred tax expense/(credit) | (12.48) | 5.50 | 6.69 | (6.70) | 10.85 | |
| Total tax expense (6) | 16.56 | 44.59 | 27.76 | 146.57 | 180.38 | |
| 7. | Profit for the period (5-6) | 148.43 | 123.28 | 56.05 | 512.30 | 493.93 |
| 8. | Other comprehensive income / (loss) | |||||
| Items that will not be reclassified subsequently to profit or loss: | ||||||
| – Remeasurement of post employment benefit obligation | 0.52 | 0.23 | (0.01) | 0.71 | (0.08) | |
| – Income tax effect on above | (0.13) | (0.06) | – | (0.18) | 0.02 | |
| Items that will be reclassified subsequently to profit or loss: | ||||||
| – Exchange Difference on translating the financial statement of foreign operations | 37.48 | (5.28) | 35.71 | 43.49 | 29.89 | |
| Other comprehensive income / (loss) | 37.87 | (5.11) | 35.70 | 44.02 | 29.83 | |
| 9. | Total comprehensive income (7+8) | 186.30 | 118.17 | 91.75 | 556.32 | 523.76 |
| Profit for the period | ||||||
| Owners of the Company | 150.77 | 125.70 | 56.62 | 519.58 | 490.97 | |
| Non-Controlling Interest | (2.35) | (2.42) | (0.57) | (7.29) | 2.96 | |
| Other comprehensive income (OCI) | ||||||
| Owners of the Company | 37.87 | (5.11) | 35.70 | 44.02 | 29.83 | |
| Non-Controlling Interest | – | – | – | – | – | |
| Total comprehensive income | ||||||
| Owners of the Company | 188.64 | 120.59 | 92.32 | 563.60 | 520.80 | |
| Non-Controlling Interest | (2.35) | (2.42) | (0.57) | (7.29) | 2.96 | |
| 10. | Paid-up Equity Share Capital (Face value Rs.10/- each) | 549.25 | 549.25 | 549.25 | 549.25 | 549.25 |
| 11. | Other Equity | – | – | – | 3,881.32 | 3,282.91 |
| 12. | Earnings Per Share (EPS) (In Rs.) (Face value Rs. 10/- per share) (Not Annualised) | |||||
| a. Basic | 2.75 | 2.29 | 1.03 | 9.46 | 8.94 | |
| b. Diluted | 2.75 | 2.29 | 1.03 | 9.46 | 8.94 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| ASSETS | ||
| NON-CURRENT ASSETS | ||
| Property, Plant and Equipment | 825.74 | 554.40 |
| Capital Work-in-progress | 451.37 | 435.47 |
| Investment Property | 203.38 | 210.11 |
| Intangible assets under development | – | 3.07 |
| Right of use assets | 61.17 | 84.10 |
| Goodwill on Consolidation | 0.02 | 0.02 |
| Financial assets – Investments | – | – |
| Financial assets – Loans | 206.51 | 193.91 |
| Financial assets – Other financial assets | 17.07 | 16.97 |
| Other non current assets | 19.43 | 18.10 |
| Current Tax Assets (Net) | 0.32 | 0.98 |
| Deferred Tax Assets (Net) | 40.15 | 3.97 |
| Total Non-Current Assets | 1,825.16 | 1,521.10 |
| CURRENT ASSETS | ||
| Inventories | 672.40 | 476.20 |
| Financial assets – Investments | 477.58 | 206.21 |
| Financial assets – Trade receivables | 1,244.42 | 793.74 |
| Financial assets – Cash and cash equivalents | 628.91 | 123.44 |
| Financial assets – Bank Balance other than Cash and cash equivalents | 319.96 | 1,390.77 |
| Financial assets – Other financial assets | 144.61 | 51.66 |
| Other Current Assets | 178.11 | 149.06 |
| Current Tax Assets (Net) | – | – |
| Total Current Assets | 3,665.99 | 3,191.08 |
| Total Assets | 5,491.15 | 4,712.18 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| EQUITY | ||
| Equity Share Capital | 549.25 | 549.25 |
| Other Equity | 3,881.32 | 3,282.91 |
| Total Equity | 4,430.57 | 3,832.16 |
| Non-Controlling Interest | 120.37 | 127.48 |
| NON-CURRENT LIABILITIES | ||
| Financial liabilities – Borrowings | 13.63 | 43.29 |
| Financial liabilities – Lease Liabilities | 46.93 | 70.55 |
| Deferred Tax Liabilities (Net) | 0.04 | 5.76 |
| Provisions | – | – |
| Total Non-Current Liabilities | 60.60 | 119.60 |
| CURRENT LIABILITIES | ||
| Financial liabilities – Borrowings | 20.37 | 36.51 |
| Financial liabilities – Lease Liabilities | 23.41 | 19.69 |
| Trade Payables – Total outstanding dues to micro enterprise and small enterprise | 117.28 | 21.00 |
| Trade Payables – Total outstanding dues to creditors other than micro enterprise and small enterprise | 602.37 | 404.85 |
| Other Financial Liabilities | 65.04 | 100.78 |
| Other Current Liabilities | 4.73 | 7.16 |
| Provisions | 9.21 | 15.34 |
| Current Tax Liabilities (Net) | 37.20 | 27.62 |
| Total Current Liabilities | 879.61 | 632.95 |
| Total Equity and Liabilities | 5,491.15 | 4,712.18 |
| PARTICULARS | Year ended March 31, 2026 | Year ended March 31, 2025 |
|---|---|---|
| A) CASH FLOW FROM OPERATING ACTIVITIES : | ||
| Net profit before tax as per Statement of Profit and Loss | 658.87 | 674.31 |
| Adjustment for : | ||
| Depreciation and amortisation | 59.34 | 41.06 |
| Loss on sale / discard of fixed assets | 0.58 | 3.54 |
| Loss due to Fire (Exceptional Item) | 5.17 | – |
| Interest income on fixed deposits | (65.09) | (125.09) |
| Finance Cost | 19.86 | 6.87 |
| Interest income on Inter Corporate Deposits | (23.15) | (19.81) |
| Gain on sale of investments in Mutual funds | (15.31) | (1.83) |
| Revaluation Gain/Loss on Mutual Funds | (13.77) | (2.21) |
| Impairment of Inventory | (2.43) | 2.43 |
| Sundry Balances Written off | – | 2.58 |
| Provision for expected credit loss on trade receivables | 13.61 | (1.02) |
| Notional interest on financial assets carried at amortised cost | (0.70) | (0.46) |
| (Gain) / Loss on Modification/Termination of leasehold premises | – | (1.44) |
| Dividend Income | – | (0.02) |
| Unrealised foreign exchange gain / loss | (11.59) | (13.30) |
| Interest on Income Tax Refund | (0.05) | (0.03) |
| Operating profit before working capital changes | 625.34 | 565.58 |
| Adjusted for : | ||
| Increase/Decrease in Trade Receivables | (455.03) | (284.01) |
| Increase/Decrease in Inventories | (193.77) | (265.50) |
| Increase/Decrease in Other financial assets | (99.06) | (2.32) |
| Increase/Decrease in Other Assets | (27.49) | (69.24) |
| Increase/Decrease in Trade Payables | 293.20 | 233.17 |
| Increase/Decrease in Other financial liabilities | (5.37) | (54.70) |
| Increase/Decrease in Other Liabilities | (2.43) | 7.71 |
| Increase/Decrease in Provisions | (5.42) | 2.79 |
| Cash generated from operations | 129.97 | 133.48 |
| Direct Taxes paid (incl TDS net of refund received) | (143.60) | (171.03) |
| Net cash from operating activities (A) | (13.63) | (37.55) |
| PARTICULARS | Year ended March 31, 2026 | Year ended March 31, 2025 |
|---|---|---|
| B) CASH FLOW FROM INVESTING ACTIVITIES : | ||
| Purchase of Property Plant and equipment (including Capital Work in Progress) | (376.22) | (591.76) |
| Purchase of Investment property | – | (215.35) |
| Sales of Property Plant and equipment | 37.10 | 6.73 |
| Purchase of Mutual Funds | (560.00) | (220.10) |
| Sale of Mutual Funds | 317.72 | 17.10 |
| Loans / ICD given | (154.28) | (142.50) |
| Loans / ICD received back | 141.67 | – |
| Investment in Fixed Deposit | (1,869.19) | (590.93) |
| Redemption / Maturity of Fixed Deposit | 2,940.00 | – |
| Interest received on FD | 74.85 | 113.96 |
| Interest received on ICD | 16.88 | 5.24 |
| Net cash used in investing activities (B) | 568.53 | (1,617.61) |
| C) CASH FLOW FROM FINANCING ACTIVITIES : | ||
| Contribution by non-controlling partners in partnership firm (subsidiary) | 0.18 | 30.00 |
| Interest Paid | (21.60) | 7.42 |
| Payment of Lease liabilities | (28.63) | 2.02 |
| Proceeds from long-term borrowings | – | 21.21 |
| Repayment of long-term borrowings | (45.80) | (16.33) |
| Proceeds from / Repayment of short-term borrowings (net) | – | (51.41) |
| Net cash used in / (from) financing activities (C) | (95.85) | (7.09) |
| Net Increase in Cash & Cash Equivalents (A+B+C) | 459.05 | (1,662.25) |
| Effect of Exchange Rate Changes on Cash and Cash Equivalents | 2.93 | – |
| Exchange difference on translation of foreign currency cash and cash equivalents | 43.49 | 28.31 |
| Cash & Cash Equivalents (Opening Balance) | 123.44 | 1,757.38 |
| Cash & Cash Equivalents (Closing Balance) | 628.91 | 123.44 |
| Sr. No. | Particulars | Quarter Ended 31-Mar-26 (Audited) (Refer Note 6) | Quarter Ended 31-Dec-25 (Unaudited) | Quarter Ended 31-Mar-25 (Audited) (Refer Note 6) | Year ended 31-Mar-26 (Audited) | Year ended 31-Mar-25 (Audited) |
|---|---|---|---|---|---|---|
| 1. | Income | |||||
| Revenue from operations | 1,319.85 | 4,343.60 | 3,248.93 | |||
| Other Income | 35.70 | 149.23 | 162.69 | |||
| Total income | 1,355.55 | 4,492.83 | 3,411.62 | |||
| 2. | Expenses | |||||
| Cost of materials consumed | 942.21 | 2,923.78 | 2,082.05 | |||
| Purchases of Stock-in-Trade | 25.27 | 179.62 | 124.00 | |||
| Changes in inventories of Finished Goods and Stock-in-process | (45.67) | (49.57) | (23.85) | |||
| Employee benefits expense | 60.50 | 225.22 | 163.58 | |||
| Finance Costs | 4.67 | 19.36 | 17.58 | |||
| Depreciation and Amortisation Expense | 13.33 | 47.59 | 29.39 | |||
| Other Expenses |