Yash Innoventures Limited — Quarter and year ended March 31, 2026
| Sr. No. | Particulars | Quarter Ended March 31, 2026 Audited | Quarter Ended December 31, 2025 Unaudited | Quarter Ended March 31, 2025 (Restated)* Audited | Year Ended March 31, 2026 Audited | Year Ended March 31, 2025 (Restated)* Audited |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) Revenue from Operations | – | – | 4.61 | 138.00 | 27.37 | |
| (b) Other Income | 5.21 | 10.62 | – | 17.19 | 23.46 | |
| Total Income | 5.21 | 10.62 | 4.61 | 155.19 | 50.83 | |
| 2 | Expenses | |||||
| (a) Cost of land, plots, development rights, constructed properties & others | 818.42 | 2,433.61 | 33.85 | 3,308.20 | 35.38 | |
| (b) Changes in inventory | (930.23) | (2,492.77) | (39.30) | (3,258.65) | (16.44) | |
| (c) Employee benefits expense | 26.50 | 32.35 | 28.33 | 122.86 | 106.83 | |
| (d) Finance Costs | 157.73 | 60.68 | 46.23 | 241.62 | 95.46 | |
| (e) Depreciation | 8.09 | 7.97 | 7.70 | 31.88 | 29.70 | |
| (f) Other expenses | 54.88 | 8.76 | 74.81 | 89.64 | 116.41 | |
| Total Expenses | 135.38 | 50.60 | 151.62 | 535.56 | 367.34 | |
| 3 | Profit/(loss) before exceptional Items and tax (1 – 2) | (130.17) | (39.98) | (147.01) | (380.37) | (316.51) |
| 4 | Exceptional Items (Refer Note 6) | – | – | – | 612.10 | – |
| 5 | Profit/(loss) before tax (3 + 4) | (130.17) | (39.98) | (147.01) | 231.73 | (316.51) |
| 6 | Tax Expense | |||||
| (a) Current tax | – | – | – | – | – | |
| (b) Short/(excess) provision of earlier years | – | – | 111.84 | – | 114.86 | |
| (c) Deferred tax | 43.68 | 5.34 | (3.41) | 54.63 | 14.84 | |
| Total Tax Expense | 43.68 | 5.34 | 108.43 | 54.63 | 129.70 | |
| 7 | Profit/(loss) for the period (5 – 6) | (86.49) | (45.32) | (255.44) | 177.10 | (446.21) |
| 8 | i) Net Gain on fair value of FVOCI Equity Instruments (Refer Note 11) | 144.65 | – | – | 466.78 | – |
| ii) Income tax relating to items that will not be reclassified to profit or loss | (20.68) | – | – | (66.75) | – | |
| Total other comprehensive income | 123.97 | – | – | 400.03 | – | |
| 9 | Total comprehensive income/(loss) for the period (7+8) | 37.47 | (45.32) | (255.44) | 577.13 | (446.21) |
| 10 | Paid-up equity share capital (face value ₹ 10/- per share) | 1,603.00 | 1,603.00 | 1,603.00 | 1,603.00 | 1,603.00 |
| 11 | Earnings per share (₹) (not annualised except for the year ended) | |||||
| – Basic EPS | (0.54) | (0.28) | (1.59) | 1.10 | (2.78) | |
| – Diluted EPS | (0.54) | (0.28) | (1.59) | 1.10 | (2.78) |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Restated)* (Audited) |
|---|---|---|
| I. ASSETS | ||
| 1. Non-current Assets | ||
| (a) Property, plant and equipment | 576.02 | 538.97 |
| (b) Investments in Property | 115.57 | 118.06 |
| (c) Investment in Subsidiaries, Associates, Joint Ventures & Partnership Firms | (5.27) | (1.33) |
| (d) Financial Assets | ||
| (i) Loans | 148.78 | 135.13 |
| (ii) Investment | 819.66 | 352.89 |
| (e) Income tax assets (net) | 49.48 | 88.47 |
| Total Non-current Assets | 1,704.24 | 1,232.19 |
| 2. Current Assets | ||
| (a) Inventories | 4,387.59 | 1,128.94 |
| (b) Financial Assets | ||
| (i) Trade Receivables | 6.70 | 84.06 |
| (ii) Cash and cash equivalents | 3.72 | 1.08 |
| (iii) Others | 19.55 | 255.87 |
| (c) Other current assets | 89.02 | 663.54 |
| Total Current Assets | 4,506.58 | 2,133.49 |
| Assets Classified as held for sale | 51.27 | 18.41 |
| Total Assets | 6,262.09 | 3,384.09 |
| II. EQUITY AND LIABILITIES | ||
| 1. EQUITY | ||
| (a) Equity Share Capital | 1,603.00 | 1,603.00 |
| (b) Other Equity | (229.96) | (807.08) |
| Total Equity | 1,373.04 | 795.92 |
| 2. LIABILITIES | ||
| Non-Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 2,033.46 | 334.94 |
| (b) Deferred tax liability (net) | 142.76 | 21.38 |
| Total Non-Current Liabilities | 2,176.22 | 356.32 |
| Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 1,648.29 | 715.29 |
| (ii) Trade payables | 99.73 | 8.03 |
| (iii) Others | 0.24 | |
| 68.07 | 29.87 | |
| (b) Provisions | ||
| (c) Other current liabilities | 896.50 | 1,478.66 |
| Total Current Liabilities | 2,712.83 | 2,231.85 |
| Total Equity and Liabilities | 6,262.09 | 3,384.09 |
| Particulars | Year Ended March 31, 2026 | Year Ended March 31, 2025 |
|---|---|---|
| (A) CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit after taxation | 177.09 | (446.20) |
| Adjustments to reconcile profit after tax to net cash flows: | ||
| Depreciation | 31.88 | 29.70 |
| Tax expenses | 54.63 | 129.70 |
| Profit on Sale of Property, Plant & Equipment | (612.10) | – |
| (Profit)/Loss from Investment in Partnership Firm | 3.94 | 1.47 |
| Operating profit / (loss) before working capital changes | (344.56) | (285.33) |
| Adjustments for changes in working capital: | ||
| Changes in Inventory | (3,258.65) | (16.44) |
| Increase /(decrease) in trade receivable | 77.36 | 8.92 |
| Increase in other current assets | 810.84 | (530.20) |
| Increase/(decrease) in other current liabilities | (512.42) | (290.13) |
| Increase /(decrease) in trade payables | 91.70 | (1.03) |
| Increase/(decrease) in Provision | 38.21 | 28.77 |
| Cash generated from operations | (3,097.52) | (1,085.44) |
| Income taxes paid (net of tax refund) | (39.00) | – |
| Net cash flow from/(used in) operating activities (A) | (3,058.52) | (1,085.44) |
| (B) CASH FLOW FROM INVESTING ACTIVITIES | ||
| Increase in Long term loans and Advances | (13.65) | 436.61 |
| Advance for sale of Property, Plant & Equipment | 350.00 | 419.50 |
| Proceeds from sale of Property, Plant & Equipment | 211.00 | – |
| Payment for purchase of property, plant and equipment | (117.70) | (78.64) |
| Net cash flow from / (used in) investing activities (B) | 429.65 | 777.47 |
| (C) CASH FLOW FROM FINANCING ACTIVITIES | ||
| Increase in Long term borrowings | 1,698.51 | 572.51 |
| Increase in short term borrowings | 934.24 | (280.12) |
| Net cash flow from / (used in) financing activities (C) | 2,632.75 | 292.39 |
| Net increase / (decrease) in cash and cash equivalents (A) + (B) + (C) | 3.88 | (15.58) |
| Cash and bank balances at the beginning of the year | (0.16) | 15.42 |
| Cash and bank balances at the end of the year | 3.72 | (0.16) |
| Particulars | Year Ended March 31, 2026 | Year Ended March 31, 2025 |
|---|---|---|
| Balances With Banks | 2.68 | (0.92) |
| Cash balance | 1.04 | 0.77 |
| Cash and cash equivalents as per balance sheet | 3.72 | (0.16) |
| As at March 31, 2024 | Change on account of scheme of amalgamation | Restated as at April 1, 2024 | Changes during the year | As at March 31, 2025 |
|---|---|---|---|---|
| 672.12 | 930.88 | 1,603.00 | – | 1,603.00 |
| As at March 31, 2025 | Changes during the year | As at March 31, 2026 | ||
| —: | —: | —: | —: | —: |
| 1,603.00 | – | 1,603.00 |
| Particulars | Securities Premium | Retained Earnings | Capital Reserve | Other Comprehensive Income | Total Equity |
|---|---|---|---|---|---|
| Balance as at April 1, 2024 | 236.12 | 491.33 | – | – | 727.45 |
| Increase/(Decrease) on account of scheme of Amalgamation | – | (186.53) | (901.79) | – | (1,088.32) |
| Restated as at April 1, 2024 | 236.12 | 304.80 | (901.79) | – | (360.87) |
| Profit for the year | – | (446.21) | – | – | (446.21) |
| Balance as at March 31, 2025 | 236.12 | (141.41) | (901.79) | – | (807.08) |
| Balance as at March 31, 2025 | 236.12 | (141.41) | (901.79) | – | (807.08) |
| Profit for the year end | – | 177.10 | – | 400.03 | 577.13 |
| Balance as at March 31, 2026 | 236.12 | 35.69 | (901.79) | 400.03 | (229.95) |
| Particulars | Quarter ended 31/03/2025 As published in respective period | Quarter ended 31/03/2025 As restated for the effect of merger(s) | Year Ended 31/03/25 As published in respective period | Year Ended 31/03/25 As restated for the effect of merger(s) |
|---|---|---|---|---|
| Total Income | 0.15 | 4.61 | (21.03) | 50.83 |
| Total Expense | 75.22 | 151.62 | 178.73 | 367.34 |
| Profit before Tax | (75.07) | (147.01) | (199.76) | (316.51) |
| Profit after Tax | (182.36) | (255.44) | (324.62) | (446.21) |
| Total Comprehensive Income | (182.36) | (255.44) | (324.62) | (446.21) |
| Earnings per Share | (2.71) | (1.59) | (4.83) | (2.78) |
| Particulars | As at April 1, 2024 As published in the respective period | As at April 1, 2024 Additions / (Elimination) | As at April 1, 2024 As restated for the effect of merger | As at March 31, 2025 As published in the respective period | As at March 31, 2025 Additions / (Elimination) | As at March 31, 2025 As restated for the effect of merger |
|---|---|---|---|---|---|---|
| Total Non-current Assets | 1,595.69 | 37.42 | 1,633.11 | 1,409.08 | (176.90) | 1,232.19 |
| Total Current Assets | 1,117.82 | 498.98 | 1,616.80 | 1,789.43 | 344.06 | 2,133.49 |
| Assets Classified as held for sale | – | – | – | 18.41 | – | 18.41 |
| Total Equity | 1,399.55 | (157.43) | 1,242.12 | 1,074.94 | (279.02) | 795.92 |
| Total Non-Current Liabilities | 113.05 | 166.28 | 279.33 | 210.94 | 145.38 | 356.32 |
| Total Current Liabilities | 1,200.90 | 527.55 | 1,728.45 | 1,931.04 | 300.80 | 2,231.85 |
| Particulars | As at March 31, 2025 As published in the respective | As at March 31, 2025 Additions / (Elimination) | As at March 31, 2025 As restated for the effect of merger |
|---|---|---|---|
| Net cash flow from/(used in) operating activities (A) | (742.24) | (343.21) | (1,085.44) |
| Net cash flow from / (used in) investing activities (B) | 149.93 | 627.54 | 777.47 |
| Net cash flow from / (used in) financing activities (C) | 585.61 | (293.22) | 292.39 |
| Net increase / (decrease) in cash and cash equivalents (A) + (B) + (C) | (6.70) | (8.89) | (15.58) |
| Cash and bank balances at the beginning of the year | 7.21 | 8.22 | 15.42 |
| Cash and bank balances at the end of the year | 0.51 | (0.67) | (0.16) |