Arunjyoti Bio Ventures Limited — quarter ended 31 March 2026 (audited) and year ended 31 March 2026 (audited)
There are two financial tables in the provided document.
| S No | Particulars | As at 31 March 2026 | As at 31 March 2025 |
|---|---|---|---|
| Audited | Audited | ||
| I | ASSETS | ||
| 1 | Non-current assets | ||
| (a) Property, plant and equipment | 4,240.31 | 4,291.95 | |
| (b) Investment Property | 271.45 | – | |
| (c) Intangible Assets | 1.36 | 3.21 | |
| (d) Right of use Assets | 46.18 | 54.58 | |
| (e) Financial Assets | |||
| i) Other financial assets | 187.83 | 149.57 | |
| (f) Deferred tax Asset (Net) (Refer Note 5) | 97.45 | 37.05 | |
| (g) Other non-current Assets | – | – | |
| Total Non Current Assets | 4,844.58 | 4,536.36 | |
| 2 | Current assets | ||
| (a) Inventories | 10.53 | 245.57 | |
| (b) Financial assets | |||
| (i) Trade receivables | 383.73 | 396.51 | |
| (ii) Cash and cash equivalents | 12.67 | 59.22 | |
| (iii) Loans | 65.99 | 0.27 | |
| (iii) Other financial assets | 0.90 | 0.37 | |
| (c) Current Tax Asset (Net) | 62.22 | 51.41 | |
| (d) Other current assets | 35.67 | 849.05 | |
| Total Current Assets | 571.71 | 1,602.40 | |
| TOTAL ASSETS | 5,416.29 | 6,138.76 | |
| II | EQUITY AND LIABILITIES | ||
| 1 | Equity | ||
| (a) Equity share capital | 1,863.81 | 1,863.81 | |
| (b) Other equity | 1,008.00 | 1,461.61 | |
| Total Equity | 2,871.81 | 3,325.42 | |
| 2 | Liabilities | ||
| (i) | Non-current liabilities | ||
| (a) Financial liabilities | |||
| (i) Borrowings | 1,150.05 | 1,579.66 | |
| (ii) Lease Liabilities | 45.01 | 52.03 | |
| (b) Provisions | 9.89 | – | |
| Total Non Current Liabilities | 1,204.95 | 1,631.69 | |
| (ii) | Current liabilities | ||
| (a) Financial liabilities | |||
| (i) Borrowings | 1,025.07 | 982.25 | |
| (ii) Lease Liabilities | 7.03 | 7.03 | |
| (iii) Trade payables | |||
| – total outstanding dues of micro and small enterprises | 4.23 | 0.71 | |
| – total outstanding dues of creditors other than micro and small enterprises | 175.37 | 140.62 | |
| (iv) Other financial liabilities | 81.35 | 40.40 | |
| (b) Other current liabilities | 46.44 | 10.64 | |
| (c) Provisions | 0.04 | – | |
| Total Current Liabilities | 1,339.53 | 1,181.65 | |
| Total Liabilities | 2,544.48 | 2,813.34 | |
| TOTAL EQUITY AND LIABILITIES | 5,416.29 | 6,138.76 |
| Particulars | As at 31 March 2026 | As at 31 March 2025 |
|---|---|---|
| Audited | Audited | |
| Cash Flows from Operating Activities | ||
| Profit/(Loss) Before Tax | (514.02) | (34.09) |
| Adjustment for: | ||
| Depreciation and amortisation | 335.81 | 304.58 |
| Bad debts written off | 170.93 | – |
| Advances to vendors written off | 102.72 | – |
| Inventory written off | 241.18 | – |
| (Profit)/Loss on sale of Property, Plant and Equipment | 11.93 | – |
| Interest expenses | 204.73 | 258.87 |
| Interest income | (11.80) | (28.13) |
| Income from Investment Property | (61.08) | – |
| Operating Profit Before Working Capital Changes | 480.40 | 501.23 |
| Movements in Working Capital: | ||
| (Increase)/Decrease in trade receivables | (158.15) | (123.39) |
| (Increase)/Decrease in inventories | (6.14) | 47.44 |
| (Decrease)/Increase in trade payables | 38.27 | (206.82) |
| (Increase)/Decrease in loans | (65.72) | (0.27) |
| (Increase)/Decrease in other financial assets | (0.53) | (0.37) |
| (Increase)/Decrease in non-current financial assets | (38.26) | (26.35) |
| (Increase)/Decrease in other non-current assets | 710.66 | (6.74) |
| (Increase)/Decrease in other current assets | 9.93 | – |
| (Decrease)/Increase in provisions | 40.95 | 12.50 |
| (Decrease)/Increase in other financial liabilities | 35.80 | (3.92) |
| (Decrease)/Increase in other current liabilities | – | – |
| Cash Flows Generated From Operating Activities | 1,047.21 | 193.31 |
| Net income tax paid / refunded | (10.81) | (31.46) |
| Net Cash Flows Generated From Operating Activities | 1,036.40 | 161.85 |
| Cash Flows From Investing Activities | ||
| Payment for Purchase of property plant equipment (Including Capital advance & Work in Progress) | (291.04) | (604.03) |
| Payment for Purchase of investment property | (276.32) | – |
| Proceeds from sale of Property, Plant and Equipment | 10.08 | – |
| Interest income received | 11.80 | 28.13 |
| Income from Investment Property | 61.08 | – |
| Net Cash Used In Investing Activities | (484.40) | (575.90) |
| Cash Flows From Financing Activities | ||
| Proceeds from Issue of share capital (net of expenses) | – | 3,243.44 |
| Proceeds from/(Repayment of) non-current borrowings | (429.61) | (2,864.46) |
| Proceeds from/(Repayment of) current borrowings | 42.82 | 151.00 |
| Interest paid | (199.76) | (253.30) |
| Payment of lease liabilities | (12.00) | (12.00) |
| Net Cash Used In Financing Activities | (598.55) | 464.68 |
| Net Change In Cash And Cash Equivalents | (46.55) | 50.63 |
| Cash And Cash Equivalents At The Beginning Of The Year | 59.22 | 8.59 |
| Cash And Cash Equivalents At The End Of The Year | 12.67 | 59.22 |