PHOTOQUIP INDIA LIMITED — Quarter and year ended 31-March-2026 (Audited)
| Sr. No. | Particulars | Quarter ended 31/Mar/26 Audited | 31/Dec/25 Unaudited | 31/Mar/25 Audited | Year ended 31/Mar/26 Audited | 31/Mar/25 Audited |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) | Income from Operations | 484.03 | 354.99 | 459.68 | 1446.95 | 1714.31 |
| (b) | Other Income | 20.69 | 37.35 | 21.25 | 125.71 | 94.79 |
| Total Income from operations (a+b) | 504.72 | 392.34 | 480.93 | 1572.66 | 1809.10 | |
| 2 | Expenses | |||||
| (a) | Cost of Materials Consumed | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (b) | Purchase of Stock-in-Trade | 193.30 | 320.14 | 156.55 | 911.69 | 948.15 |
| (c) | (Increase) / Decrease in Inventories of Finished Goods, Work-in-Progress and Stock-in-Trade | 185.51 | (69.31) | 190.77 | 94.85 | 258.87 |
| (d) | Employee Benefit Expenses | 32.71 | 34.69 | 25.63 | 124.23 | 110.82 |
| (e) | Finance Cost | 33.59 | 23.57 | 27.35 | 126.12 | 95.79 |
| (f) | Depreciation and Amortisation Expense | 21.33 | 21.33 | 24.44 | 85.30 | 79.67 |
| (g) | Other Expenditure | 132.01 | 64.81 | 57.80 | 326.78 | 265.92 |
| Total Expenses (a to h) | 598.46 | 395.23 | 482.53 | 1668.96 | 1759.23 | |
| 3 | Profit / (Loss) from Operations Before Exceptional Items (1-2) | (93.74) | (2.89) | (1.60) | (96.31) | 49.87 |
| 4 | Exceptional Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 5 | Profit / (Loss) from Ordinary Activities Before Tax (3+4) | (93.74) | (2.89) | (1.60) | (96.31) | 49.87 |
| 6 | Tax Expense | |||||
| (a) | Current Tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (b) | Deferred Tax | (1.51) | (3.47) | (10.82) | (12.05) | 15.77 |
| Total Tax Expense (6a+6b) | (1.51) | (3.47) | (10.82) | (12.05) | 15.77 | |
| 7 | Net Profit / (Loss) from Ordinary Activities after Tax (5-6) | (92.23) | 0.58 | 9.22 | (84.26) | 34.10 |
| 8 | Other Comprehensive Income (OCI) | |||||
| 8A | Items that will not be reclassified to Profit or (Loss): | |||||
| (i) | Re-measurement Benefit of Defined Benefit Plans | 0.00 | 0.00 | 0.02 | 0.00 | |
| (ii) | Income Tax expense on Remeasurement Benefit of Defined Benefit Plans | 0.00 | 0.00 | 0.00 | 0.00 | |
| (i) | Net Fair Value Gain / (Loss) on Investments in Equity Instruments through OCI | (0.00) | (0.02) | (0.01) | (0.01) | (0.01) |
| (ii) | Income Tax Expense on Investments in Equity Instruments through OCI | 0.00 | 0.00 | (0.00) | 0.00 | (0.00) |
| Total Comprehensive Income | 0.00 | (0.02) | 0.00 | (0.01) | (0.01) | |
| 9 | Total Comprehensive Income for the period (7+8) | (92.23) | 0.56 | 9.22 | (84.27) | 34.08 |
| 10 | Paid-up Equity Share Capital (Face Value of Rs. 10 per share) | 600.08 | 600.08 | 600.08 | 600.08 | 600.08 |
| 11 | Basic and Diluted EPS (in Rs.) | |||||
| (a) | Basic and Diluted EPS before Extraordinary Items | (1.54) | 0.01 | 0.15 | (1.40) | 0.57 |
| (b) | Basic and Diluted EPS after Extraordinary Items | (1.54) | 0.01 | 0.15 | (1.40) | 0.57 |
| Particulars | Notes | As at 31st March 2026 | As at 31st March 2025 |
|---|---|---|---|
| Assets | |||
| Non-current Assets | |||
| Property, Plant and Equipment | 2 | 679.34 | 730.96 |
| Investment Property | 3 | 100.11 | 106.91 |
| Right of Use of Assets | 4 | 31.82 | 58.35 |
| Financial Assets | |||
| – Investments | 5 | 9.13 | 9.14 |
| – Loan | 6 | 0.00 | 15.00 |
| – Other Financial Assets | 7 | 42.25 | 9.99 |
| Income Tax Assets (Net) | 8 | 11.66 | 7.37 |
| Deferred Tax Assets (Net) | 9 | 147.73 | 135.68 |
| Other Non-current Assets | 10 | 541.75 | 100.78 |
| Current Assets | |||
| Inventories | 11 | 194.41 | 289.26 |
| Financial Assets | |||
| – Trade Receivables | 12 | 440.71 | 382.47 |
| – Cash and Cash Equivalents | 13 | 19.68 | 40.96 |
| – Other Bank Balances | 14 | 37.83 | 35.46 |
| Other Current Assets | 15 | 6.32 | 8.23 |
| Total Assets | 2262.74 | 1930.57 | |
| Equity & Liabilities | |||
| Equity | |||
| Equity Share Capital | 16 | 600.08 | 600.08 |
| Other Equity | 17 | 118.31 | 202.58 |
| Liabilities | |||
| Non-current Liabilities | |||
| Financial Liabilities | |||
| – Borrowings | 18 | 1098.32 | 467.86 |
| Lease Liabilities | 19 | 4.43 | 26.63 |
| Current Liabilities | |||
| Financial Liabilities | |||
| – Borrowings | 20 | 236.22 | 414.68 |
| – Lease Liabilities | 21 | 22.19 | 19.01 |
| – Trade Payables | 22 | ||
| — Due to Micro and Small Enterprises | 2.85 | 3.09 | |
| — Due to Others | 152.46 | 172.51 | |
| Other Financial Liabilities | 23 | 1.00 | 1.00 |
| Other Current Liabilities | 24 | 26.87 | 23.13 |
| Total Equity & Liabilities | 2262.74 | 1930.57 |
| PARTICULAR | Year 2025-26 | Year 2024-25 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit Before Prior Period item, tax and after exceptional items | (96.31) | 49.87 |
| Adjustment for | ||
| Depreciation and Amortisation | 85.30 | 79.67 |
| Provision for Doubtful Advances | 0.00 | |
| Bad Debts written off | 12.97 | |
| Finance Costs | 126.12 | 95.79 |
| Net unrealized foreign exchange loss/(Gain) | 7.56 | 1.97 |
| Interest/Dividend/Rent received | (117.68) | (75.30) |
| Operating Profit before Working Capital Changes | 17.96 | 151.99 |
| Adjustment for : | ||
| (Increase) / Decrease in Trade Receivables | (71.20) | (73.71) |
| (Increase) / Decrease in Financial Assets | (17.27) | (8.55) |
| (Increase) / Decrease in Inventories | 94.85 | 257.68 |
| (Increase) / Decrease in Other assets | (439.06) | (54.87) |
| Increase / (Decrease) in Trade and other payables | (24.10) | (204.09) |
| Increase / (Decrease) in Provisions | 0.00 | |
| Cash generated from Operations activities | (438.83) | 68.44 |
| Direct Taxes Paid (Net of Refund) | 4.29 | 7.17 |
| Net Cash from Operating Activities (A) | (443.11) | 61.27 |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchases of Property, Plant and equipment including Capital Work in Progress and capital advances | (0.34) | (14.97) |
| Interest/Dividend/Rent received | 117.68 | 74.67 |
| (Increase) / Decrease in other Bank Balance | (2.37) | (2.16) |
| Net Cash used in Investing Activities (B) | 114.97 | 57.55 |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Increase / (Decrease) in Share Capital | 0.00 | 0.00 |
| Increase / (Decrease) in Share Premium | 0.00 | 0.00 |
| Increase / (Decrease) in Non-Current Borrowings | 630.46 | (60.95) |
| Increase / (Decrease) in Current Borrowings | (178.46) | 49.43 |
| Finance Cost paid | (126.12) | (95.79) |
| Payment of Lease Liabilities | (19.01) | (17.30) |
| Net Cash used in Financing Activities (C) | 306.87 | (124.61) |
| NET INCREASE/(DECREASE) IN CASH & EQUIVALENTS | (21.28) | (5.79) |
| Cash & Cash Equivalents at the beginning of the year | 40.96 | 46.75 |
| Cash & Cash Equivalents at the end of the year | 19.68 | 40.96 |
| PARTICULAR | As at 31st March, 2025 | As at 31st March, 2024 |
|---|---|---|
| Cash and Cash Equivalents comprises of | ||
| Balance with Banks: | ||
| – Current Accounts | 17.53 | 39.70 |
| Cash on hand | 2.16 | 1.26 |
| Cash and Cash Equivalent in Cash Flow Statement | 19.68 | 40.96 |