Black Rose Industries Ltd — Quarter and year ended 31 March 2026 (reporting date: 13 May 2026)
Optional commentary: Annexure A (appointment details) and Annexure B/C/D (director/CS appointments) are included in the document, but only Annexure A contains a financial table.
| Sr. No. | Particulars | Appointment of Internal Auditor | Appointment of Cost Auditor |
|---|---|---|---|
| 1. | Reason for Change | Appointment of Internal Auditor to fulfil the requirement, of Section 138 of Companies Act, 2013. | Appointment of Cost Auditor to fulfil the requirement, of Section 148 of Companies Act, 2013. |
| 2. | Date of appointment & term of appointment | Appointed on 13th May 2026 for a term of one Financial Year (i.e., 2026-27) | Appointed on 13th May 2026 for a term of one Financial Year (i.e., 2026-27) |
| 3. | Brief Profile | M/s. RMJ & Associates LLP having firm registration no. W100281 has experienced chartered accountants providing specialized services in audit & assurance, direct and indirect tax, business advisory, accounting, and regulatory compliances. | M/s. Poddar & Co. have firm registration no. 101734, has rich experience and specialized in providing services in Cost Accounting, Cost Audit and other related services. |
| 4. | Disclosure of relationships between directors | Not Applicable | Not Applicable |
| NO. | PARTICULARS | 31-03-2026 (AUDITED) | 31-12-2025 (UNAUDITED) | 31-03-2025 (AUDITED) | 31-03-2026 (AUDITED) | 31-03-2025 (AUDITED) |
|---|---|---|---|---|---|---|
| 1 | Revenue from operations | 10,404.15 | 7,514.70 | 8,242.37 | 32,301.40 | 33,734.12 |
| 2 | Other Income | 73.74 | 71.46 | 56.92 | 282.43 | 897.59 |
| 3 | Total Revenue (1+2) | 10,477.89 | 7,586.16 | 8,299.29 | 32,583.83 | 34,631.71 |
| 4 | Expenditure | |||||
| a) | Cost of materials consumed | 1,982.91 | 1,324.74 | 1,755.72 | 6,797.83 | 5,557.33 |
| b) | Purchase of stock-in-trade | 3,691.24 | 5,551.02 | 3,554.89 | 16,700.22 | 24,765.03 |
| c) | Changes in Inventories of finished goods, work-in-progress and traded goods | 2,385.64 | (952.67) | 1,081.19 | (1,760.67) | (3,526.84) |
| d) | Employee benefits expense | 215.78 | 171.18 | 152.34 | 721.77 | 653.07 |
| e) | Finance costs | 43.58 | 30.71 | 38.37 | 145.75 | 97.85 |
| f) | Depreciation and amortisation expense | 103.92 | 98.57 | 78.24 | 386.81 | 314.52 |
| g) | Other expenses | 826.13 | 768.55 | 843.99 | 3,060.05 | 3,347.21 |
| Total Expenses | 9,249.20 | 6,992.10 | 7,504.74 | 29,573.10 | 31,208.17 | |
| 5 | Profit/(Loss) before exceptional items and tax (3-4) | 1,228.69 | 594.06 | 794.55 | 3,010.73 | 3,423.54 |
| 6 | Exceptional items | – | – | (25.36) | – | (25.36) |
| 7 | Profit/(Loss) before Tax (5-6) | 1,228.69 | 594.06 | 769.19 | 3,010.73 | 3,398.18 |
| 8 | Tax Expense | |||||
| Income Tax (including earlier year adjustments) | 291.51 | 172.62 | 215.04 | 771.74 | 741.44 | |
| Deferred Tax | (44.41) | (19.34) | (17.64) | (10.62) | (2.22) | |
| 9 | Net Profit/(Loss) from ordinary activities after tax (7-8) | 941.59 | 440.78 | 571.80 | 2,249.61 | 2,658.96 |
| 10 | Other Comprehensive Income/(loss): | |||||
| (i) | Items that will not be reclassified to profit or loss (net of Tax) | 4.31 | 0.06 | 0.13 | 0.04 | 0.37 |
| (ii) | Items that will be reclassified to profit or loss (net of Tax) | – | – | – | – | – |
| 11 | Total Comprehensive Income (9+10) | 945.90 | 440.84 | 571.93 | 2,249.65 | 2,659.33 |
| 12 | Paid-up equity share capital (F. V. ₹ 1/- per share) | 510.00 | 510.00 | 510.00 | 510.00 | 510.00 |
| 13 | Other Equity excluding Revaluation Reserve | 16,418.02 | 14,754.88 | |||
| 14 | Earnings per share (of ₹ 1/- each) | |||||
| a) | Basic | 1.85 | 0.86 | 1.12 | 4.41 | 5.21 |
| b) | Diluted | 1.85 | 0.86 | 1.12 | 4.41 | 5.21 |
| NO. | PARTICULARS | 31-03-2026 (AUDITED) | 31-03-2025 (AUDITED) |
|---|---|---|---|
| 1 | ASSETS | ||
| 1. NON CURRENT ASSETS | |||
| Property, Plant & Equipment | 3,936.05 | 3,504.17 | |
| Capital Work-In-Progress | 232.90 | 521.52 | |
| Right Of Use Assets | 448.17 | 353.50 | |
| Intangible Assets | 175.35 | 47.53 | |
| Intangible Assets Under Development | 476.66 | 422.38 | |
| Financial Assets | |||
| (I) Investments In Subsidiary | – | 16.21 | |
| (II) Loans | 27.50 | 20.00 | |
| (III) Other Financial Assets | 0.32 | 0.32 | |
| Other Non Current Assets | 189.10 | 123.42 | |
| 5,486.05 | 5,009.05 | ||
| 2. CURRENT ASSETS | |||
| Inventories | 4,799.43 | 7,147.39 | |
| Financial Assets | |||
| (I) Investments | 2,000.51 | – | |
| (II) Trade Receivables | 6,960.57 | 6,654.88 | |
| (III) Cash and Cash Equivalents | 292.84 | 42.67 | |
| (IV) Bank Balances Other Than Cash & Cash Equivalents | 679.82 | 709.31 | |
| (V) Loans | 0.79 | 0.26 | |
| (VI) Other Financial Assets | 27.81 | 37.83 | |
| Current Tax Assets (Net) | – | – | |
| Other Current Assets | 511.58 | 1,642.72 | |
| Non-current assets held for sale | 16.21 | – | |
| 15,273.35 | 16,235.06 | ||
| TOTAL ASSETS | 20,775.61 | 21,244.11 | |
| 2 | EQUITY AND LIABILITIES | ||
| 1. EQUITY | |||
| Equity Share Capital | 510.00 | 510.00 | |
| Other Equity | 16,418.02 | 14,754.88 | |
| 16,928.02 | 15,264.88 | ||
| 2. LIABILITIES | |||
| NON-CURRENT LIABILITIES | |||
| Financial Liabilities | |||
| (I) Borrowings | – | 6.78 | |
| (II) Lease Liabilities | 100.29 | 7.23 | |
| (III) Other Financial Liabilities | – | – | |
| Provisions | 101.77 | 71.29 | |
| Deferred Tax Liabilities | 359.55 | 370.15 | |
| 561.61 | 455.45 | ||
| CURRENT LIABILITIES | |||
| Financial Liabilities | |||
| (I) Borrowings | 14.91 | 893.28 | |
| (II) Lease Liabilities | 28.41 | 15.53 | |
| (III) Trade Payables | |||
| a. Total outstanding dues of micro enterprises and small enterprises | 11.88 | – | |
| b. Total outstanding dues of creditors other than micro enterprises and small enterprises | 2,493.97 | 3,965.05 | |
| (IV) Other Financial Liabilities | 437.22 | 366.54 | |
| Other Current Liabilities | 50.11 | 171.46 | |
| Provisions | 32.19 | 8.91 | |
| Current Tax Liabilities (Net) | 217.29 | 103.01 | |
| 3,285.98 | 5,523.78 | ||
| TOTAL EQUITY AND LIABILITIES | 20,775.61 | 21,244.11 |
| No. | PARTICULARS | YEAR ENDED 31-03-2026 (AUDITED) | YEAR ENDED 31-03-2025 (AUDITED) |
|---|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | |||
| Net Profit Before Tax | 3,010.73 | 3,398.18 | |
| Adjustments For: | |||
| Depreciation | 386.80 | 314.52 | |
| (Profit)/Loss On Sale Of Property Plant and Equipment (PPE) | (2.12) | (1.83) | |
| (Profit)/Loss on Sale of Mutual Fund | (30.31) | (65.44) | |
| Unrealised (Gain)/Loss on Mutual Fund – Fair Value | (5.10) | – | |
| Interest Expenses | 145.75 | 97.85 | |
| Interest Income | (43.19) | (86.38) | |
| Dividend Received | – | (563.18) | |
| Unrealised Foreign Exchange (Gain)/Loss | 0.85 | (38.07) | |
| Sundry Balances Written Back | – | (7.61) | |
| Sundry Balances Written Off | 1.19 | 10.99 | |
| Loss due to fire | – | 25.36 | |
| Allowance for Doubtful Advances/Deposits/Receivables | 88.13 | 7.99 | |
| Gain on Lease termination | (0.79) | – | |
| Operating Profit Before Working Capital Changes | 3,551.94 | 3,092.38 | |
| Adjustments For: | |||
| (Increase)/Decrease in Receivables And Other Assets | (707.08) | (572.17) | |
| (Increase)/Decrease in Inventories | 2,347.96 | (3,306.29) | |
| Increase/(Decrease) in Payables, Provisions And Other Liabilities | (1,491.54) | 235.30 | |
| Cash Generated From Operating Activities | 5,115.44 | (550.78) | |
| Less: Direct Taxes (Net Of Refund) | (657.46) | (664.12) | |
| Net Cash Flow From / (Used In) Operating Activities | 4,457.98 | (1,214.90) | |
| B. CASH FLOW FROM INVESTING ACTIVITIES | |||
| Purchase of Property Plant and Equipment, Capital work-in-progress and Intangible assets under development | (672.76) | (343.71) | |
| Sale Of Property Plant and Equipment | 7.37 | 2.90 | |
| Fixed Deposits (Placed)/Matured | 29.49 | 126.87 | |
| Purchase of Mutual Fund | (7,649.51) | (8,324.54) | |
| Sale of Mutual Fund | 5,684.41 | 9,617.43 | |
| Dividend Received | – | 563.18 | |
| Interest Received | 43.19 | 93.49 | |
| Net Cash Flow From / (Used In) Investing Activities | (2,557.81) | 1,735.63 | |
| C. CASH FLOW FROM FINANCING ACTIVITIES | |||
| Proceed/(Repayment) of Short Term Borrowings From Banks | (878.37) | 743.78 | |
| Repayment of Long Term Borrowings | (6.78) | (23.30) | |
| Repayment of Operating Lease Liability | (46.61) | (20.98) | |
| Dividend Paid | (586.51) | (1,351.50) | |
| Interest Paid | (131.73) | (97.85) | |
| Net Cash Flow / (Used In) From Financing Activities | (1,650.00) | (749.85) | |
| Net Increase / (Decrease) In Cash And Cash Equivalents (A+B+C) | 250.17 | (229.13) | |
| Cash And Cash Equivalent As At The Beginning Of The Period | 42.67 | 271.80 | |
| **Cash And Cash Equivalent As At |