Puretrop Fruits Limited (Formerly known as Freshtrop Fruits Limited) — Quarter and year ended 31-03-2026
| 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) |
|---|---|---|---|---|---|---|
| CONTINUED OPERATIONS | ||||||
| 1 | Revenue From Operation | |||||
| (a) | Revenue From Operations | 4,067.05 | 2,637.28 | 2,725.27 | 12,188.22 | 11,169.23 |
| (b) | Other Income | 109.29 | 110.08 | 44.05 | 383.32 | 257.53 |
| 2 | Total Income / Revenue (1+2) | 4,176.34 | 2,747.36 | 2,769.32 | 12,571.55 | 11,426.76 |
| 3 | Expenses | |||||
| (a) | Cost of Materials consumed | 995.86 | 719.63 | 894.41 | 7,699.95 | 7,568.25 |
| (b) | Purchase of Stock-in-trade | – | – | – | 16.49 | – |
| (c) | Changes in Inventories of finished goods, work in-progress and stock-in-trade | 2,018.35 | 760.07 | 1,552.61 | (43.13) | 866.66 |
| (d) | Employee Benefits Expense | 382.49 | 403.20 | 326.82 | 1,499.53 | 1,329.94 |
| (e) | Financial Costs | 4.89 | 7.00 | 8.49 | 60.56 | 82.29 |
| (f) | Depreciation and amortisation Expense | 127.83 | 133.85 | 134.00 | 533.24 | 473.84 |
| (g) | Other expenses | 446.28 | 388.29 | 301.07 | 1,859.60 | 1,977.76 |
| 4 | Total Expenses | 3,975.70 | 2,412.04 | 3,217.39 | 11,609.75 | 12,315.22 |
| 5 | Profit (Loss) before exceptional items and tax | 200.64 | 335.33 | (448.07) | 961.80 | (888.46) |
| 6 | Exceptional Items | – | – | – | – | – |
| 7 | Profit ( Loss) before Taxes | 200.64 | 335.33 | (448.07) | 961.80 | (888.46) |
| 8 | Tax Expenses | |||||
| Current Tax | 60.73 | 79.99 | (108.56) | 274.12 | (222.17) | |
| Deferred Tax | (2.53) | (4.92) | 20.01 | (38.65) | 15.37 | |
| 9 | Profit (Loss) for the period from continuing operations | 142.44 | 260.25 | (359.53) | 726.33 | (681.66) |
| 10 | Profit (Loss) from Discontinued Operations | 289.20 | 14.17 | 264.02 | 2,337.51 | 2,423.08 |
| 11 | Tax expense of discontinued Operations | 57.65 | 3.13 | 51.43 | 534.82 | 554.40 |
| 12 | Profit (Loss) from discontinued Operations (after tax ) | 231.55 | 11.04 | 212.59 | 1,802.69 | 1,868.68 |
| 13 | Profit (Loss) for the period | 374.00 | 271.29 | (146.93) | 2,529.02 | 1,187.02 |
| 14 | Other Comprehensive Income | |||||
| (a) | Items that will not be reclassified to profit or loss | 29.40 | (1.04) | 15.34 | 26.29 | (4.14) |
| (b) | Tax relating to items that will not be reclassified to profit or loss | (7.40) | 0.26 | (3.86) | (6.62) | 1.04 |
| (c) | Items that will be reclassified to profit or loss | 4.11 | 0.16 | (4.11) | 4.11 | (4.11) |
| (d) | Tax relating to items that will be reclassified to profit or loss | (1.03) | 0.99 | 1.03 | (1.03) | 1.03 |
| Total Comprehensive Income for the period | 25.07 | 0.38 | 8.41 | 22.75 | (6.17) | |
| 15 | Profit/(Loss) for the period after Comprehensive Income | 399.07 | 271.67 | (138.53) | 2,551.77 | 1,180.85 |
| 16 | Paid up Equity Share Capital (Face Value Rs. 10/- per share) | 796.99 | 796.99 | 796.99 | 796.99 | 796.99 |
| 17 | Earning per Share (EPS) | |||||
| From Continuing Operations | ||||||
| Basic and Diluted Rs per share | 1.79 | 3.27 | (4.51) | 9.11 | (8.55) | |
| From Discontinued Operations | ||||||
| Basic and Diluted Rs per share | 2.91 | 0.14 | 2.67 | 22.62 | 23.45 | |
| From Total Operations | ||||||
| Basic and Diluted Rs per share | 4.69 | 3.40 | (1.84) | 31.73 | 14.89 |
| Particulars | As at 31.03.2026 Audited | As at 31.03.2025 Audited |
|---|---|---|
| I. Assets | ||
| (1) Non-current assets | ||
| (a) Property, plant and equipment | 5,116.94 | 5,723.95 |
| (b) Right of Use of Assets | – | 0.45 |
| (c) Capital work-in-progress | 2.15 | – |
| (d) Intangible assets | – | – |
| (e) Financial Assets | ||
| (i) Investments | 0.00 | 0.00 |
| (ii) Loans | – | – |
| (iii) Others non-current financial assets | 70.67 | 71.66 |
| (f) Other Non-Current Assets | 34.31 | 25.00 |
| (g) Income Tax Assets (Net) | – | 25.30 |
| (2) Current assets | ||
| (a) Inventories | 2,023.34 | 1,900.61 |
| (b) Financial assets | ||
| (i) Investment | 6,103.48 | 3,848.82 |
| (ii) Trade receivables | 630.28 | 468.03 |
| (iii) Cash and cash equivalents | 8.27 | 18.92 |
| (iv) Bank balances other than cash and cash equivalents | 574.34 | 123.07 |
| (v) Loans | 5.56 | 11.64 |
| (vi) Other Financial Assets | – | – |
| (d) Other current assets | 674.44 | 772.10 |
| Total Assets | 15,243.79 | 12,989.54 |
| II. Equity and Liabilities | ||
| Equity | ||
| (a) Equity share capital | 796.99 | 796.99 |
| (b) Other equity | 12,988.49 | 10,456.67 |
| Liabilities | ||
| (1) Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Long term borrowings | 86.74 | 88.59 |
| (ii) Lease Liability | – | – |
| (iii) Other financial liabilities | 32.57 | 16.22 |
| (b) Deferred tax liabilities (net) | 357.84 | 388.84 |
| (2) Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Short term borrowings | 22.70 | 273.15 |
| (ii) Lease Liability | – | 0.49 |
| (iii) Trade payables | 398.42 | 453.14 |
| (iv) Other current financial liabilities | 234.97 | 120.96 |
| (b) Other current liabilities | 316.42 | 370.51 |
| (c) Provisions | – | 23.99 |
| (d) Current tax liability (net) | 8.64 | – |
| Total Equity and Liabilities | 15,243.79 | 12,989.54 |
| Particulars | For the Period ended 31.03.2026 | For the Period ended 31.03.2025 |
|---|---|---|
| Cash Flow from Operating Activities | ||
| Profit/(Loss) before Taxes from Continuing Operations | 961.80 | (888.46) |
| Profit/(Loss) before Taxes from Dis-continued Operations | 2,337.51 | 2,423.08 |
| Adjustments for: | ||
| – Depreciation and Amortisation | 533.24 | 473.84 |
| – (Profit)/Loss on sale of Investments | (220.37) | (137.37) |
| – (Profit)/Loss on sale of Assets | 81.09 | 2.54 |
| – Unrealised Foreign Exchange Loss / (Gain) – Creditors | 2.62 | 0.38 |
| – Unrealised Foreign Exchange Loss / (Gain) – Debtors | (23.23) | 3.61 |
| – Unrealised Foreign Exchange Loss / (Gain) – Bank | 22.65 | 20.85 |
| – Unrealised Foreign Exchange Loss / (Gain) – Investment | 49.96 | (24.01) |
| – Bad Debts/ Advances written off | – | 2.37 |
| – Finance Cost | 60.56 | 82.29 |
| – Interest/Dividend/Rent received | (7.67) | (10.12) |
| Operating Profit before Working Capital Changes | 3,798.15 | 1,949.01 |
| Changes in Current Assets and Current Liabilities | ||
| – (Increase) / Decrease in Trade Receivables | (139.03) | 563.11 |
| – (Increase) / Decrease in Inventories | (122.73) | 816.18 |
| – (Increase) / Decrease in financial assets | (444.20) | 737.02 |
| – (Increase) / Decrease in Other assets | 88.35 | (6.53) |
| – Increase / (Decrease) in Trade and other Payable | 18.45 | (87.01) |
| – Increase / (Decrease) in provisions | (23.99) | 12.75 |
| Cash generated from Operations | 3,175.00 | 3,984.53 |
| – Income Taxes paid | (767.35) | (29.97) |
| Net Cash Flow from Operating Activities (A) | 2,407.65 | 3,954.56 |
| Cash Flow from Investing Activities | ||
| – Purchase of PPE including Capital Work In Progress and capital advances | (86.80) | (1,941.43) |
| – Sale proceed of Fixed Assets | 77.80 | 4.22 |
| – Interest/Dividend/Rent received | 7.67 | 10.12 |
| – Sale proceed of Current Investment | 4,170.91 | 6,163.74 |
| – Purchase of Current Investments | (6,255.16) | (3,409.83) |
| Net Cash Flow from/ (used in) Investing Activities (B) | (2,085.58) | 826.81 |
| Cash Flow from Financing Activities | ||
| – Increase / (Decrease) in Non Current Borrowings | (1.85) | 88.59 |
| – Increase / (Decrease) in Current Borrowings | (250.45) | (275.93) |
| – Finance Cost | (60.56) | (82.29) |
| – Expenses & Tax relating to buy-back of equity shares | – | (752.06) |
| – Increase / (Decrease) in total Equity | 2.80 | (3,722.52) |
| Net Cash Flow from Financing Activities (C) | (310.06) | (4,744.20) |
| Net Increase / (Decrease) in Cash and Cash Equivalents (A+ B+ C) | 12.00 | 37.16 |
| Cash and Cash Equivalents at the beginning of the period | 18.92 | 2.61 |
| Unrealised Gain/(LOSS) on foreign currency Cash and Cash Equivalents | (22.65) | (20.85) |
| Cash and Cash Equivalents at the end of the period | 8.27 | 18.92 |
| PARTICULAR | As at 31st March 2026 | As at 31st March 2025 |
|---|---|---|
| Cash and Cheques on Hand | 5.81 | 4.83 |
| Balances with Scheduled Banks | – | – |
| – in Current Accounts | 2.46 | 6.27 |
| – in Exchange Foreign Currency Account | – | 7.81 |
| Cash and Cash Equivalent in Cash Flow Statement | 8.27 | 18.92 |