Sicagen India Limited — Quarter and year ended 31st March 2026
An IS0 9001:2015 Company flSicagen
Standalone Audited Financial Results for the quarter and year ended 31st March 2026 (Rs in lakhs except earnings per share data)
| 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) |
|---|---|---|---|---|---|
| I. Income | |||||
| Revenue from Operations | 13,969 | 13,433 | 13,609 | 52,027 | 53,869 |
| Other Income | 160 | 283 | 172 | 795 | 734 |
| Total Revenue | 14,129 | 13,716 | 13,781 | 52,822 | 54,603 |
| II. Expenses | |||||
| (a) Cost of materials consumed | 1,040 | 1,073 | 853 | 3,966 | 3,402 |
| (b) Purchases of stock-in-trade | 11,166 | 10,622 | 10,789 | 42,111 | 43,908 |
| (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | (10) | 212 | 343 | (263) | 604 |
| (d) Employee benefits expense | 463 | 476 | 459 | 1,874 | 1,780 |
| (e) Finance Cost | 143 | 146 | 151 | 591 | 581 |
| (f) Depreciation and amortisation expense | 129 | 129 | 133 | 529 | 537 |
| (g) Other expenses | 828 | 475 | 550 | 2,245 | 2,003 |
| Total expenses | 13,759 | 13,133 | 13,278 | 51,053 | 52,815 |
| III. Profit before exceptional items and tax (I – II) | 370 | 583 | 503 | 1,769 | 1,788 |
| IV. Exceptional items (Net) | – | (31) | – | (31) | 214 |
| V. Profit after exceptional items but before tax (III+IV) | 370 | 552 | 503 | 1,738 | 2,002 |
| VI. Tax expense | |||||
| (1) Current tax | 107 | 159 | 130 | 501 | 506 |
| (2) Deferred tax | (52) | – | 3 | (54) | 43 |
| Total Tax expense | 55 | 159 | 133 | 447 | 549 |
| VII. Net Profit / (Loss) for the period (V+VI) | 315 | 393 | 370 | 1,291 | 1,453 |
| VIII. Other Comprehensive Income /Loss | |||||
| (a) Items that will not be reclassified to profit or loss: | |||||
| – Remeasurement of defined employee benefit plans | (15) | – | (20) | (15) | (20) |
| – Equity Instruments through other comprehensive Income | (2,696) | (967) | 101 | (2,737) | 427 |
| IX. Total Comprehensive Income (net of tax) for the period/year (VII+VIII) | (2,396) | (574) | 451 | (1,461) | 1,860 |
| Attributable to: | |||||
| – Shareholders of the Company | (2,396) | (574) | 451 | (1,461) | 1,860 |
| X. Paid-up equity share capital | 3,957 | 3,957 | 3,957 | 3,957 | 3,957 |
| (Face Value of Rs.10/- each) | |||||
| XI. Other Equity | 38,134 | 39,991 | |||
| Reserve excluding Revaluation Reserves as per balance sheet of previous accounting year | |||||
| XII. Earnings per share (Excluding OCI) (of Rs. 10/- each) | |||||
| Basic and Diluted EPS | 0.80 | 0.99 | 0.94 | 3.26 | 3.67 |
Standalone Segmentwise Revenue, Results and Capital Employed for the quarter and year ended 31st March 2026 (Rs in lakhs)
| S.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) |
|---|---|---|---|---|---|---|
| A | SEGMENT REVENUE | |||||
| a) Trading | 12,692 | 12,161 | 12,408 | 47,139 | 49,350 | |
| b) Manufacturing | 1,278 | 1,272 | 1,201 | 4,960 | 4,821 | |
| TOTAL | 13,970 | 13,433 | 13,609 | 52,099 | 54,171 | |
| Less: Inter Segment Sales | 1 | – | 0 | 72 | 302 | |
| Net Income from Operations/Sales | 13,969 | 13,433 | 13,609 | 52,027 | 53,869 | |
| B | SEGMENT RESULTS | |||||
| a) Trading | 447 | 475 | 302 | 1,820 | 1,673 | |
| b) Manufacturing | 240 | 274 | 243 | 984 | 974 | |
| TOTAL | 687 | 749 | 545 | 2,804 | 2,647 | |
| Less: Interest | 133 | 139 | 144 | 553 | 545 | |
| Other Un-allocable Expenditure net of un-allocable Income | 184 | 27 | (102) | 482 | 314 | |
| Total Profit before tax and Exceptional Items | 370 | 583 | 503 | 1,769 | 1,788 | |
| Exceptional items (Net) | – | (31) | – | (31) | 214 | |
| Total Profit before tax | 370 | 552 | 503 | 1,738 | 2,002 | |
| C | CAPITAL EMPLOYED | |||||
| (Segment Assets – Segment Liabilities) | ||||||
| SEGMENT ASSETS | ||||||
| a) Trading | 18,556 | 18,314 | 16,809 | 18,556 | 16,809 | |
| b) Manufacturing | 2,684 | 2,814 | 2,881 | 2,684 | 2,881 | |
| c) Other Un-allocable Assets | 30,954 | 33,516 | 33,415 | 30,954 | 33,415 | |
| TOTAL | 52,194 | 54,644 | 53,105 | 52,194 | 53,105 | |
| SEGMENT LIABILITIES | ||||||
| a) Trading | 8,430 | 8,182 | 7,402 | 8,430 | 7,402 | |
| b) Manufacturing | 373 | 304 | 259 | 373 | 259 | |
| c) Other Un-allocable Liabilities | 1,300 | 1,671 | 1,496 | 1,300 | 1,496 | |
| TOTAL | 10,103 | 10,157 | 9,157 | 10,103 | 9,157 |
Standalone Audited Statement of Assets & Liabilities as at 31st March 2026 (Rs in lakhs)
| PARTICULARS | As at year ended 31.03.2026 (Audited) | As at year ended 31.03.2025 (Audited) |
|---|---|---|
| ASSETS | ||
| 1. Non Current Assets | ||
| (a) Property, Plant and Equipments | 3,095 | 2,860 |
| (b) Capital Work in progress | – | – |
| (c) Investment Property | 319 | 425 |
| (d) Other Intangible assets | 14 | 19 |
| (e) Right of Use Asset | 701 | 750 |
| (f) Financial Assets | ||
| (i) Investments | 18,023 | 17,955 |
| (ii) Other Financial Assets | 301 | 307 |
| (g) Other non-current assets | 2,421 | 4,250 |
| Total Non-Current Assets | 24,874 | 26,566 |
| 2. Current assets | ||
| (a) Inventories | 6,325 | 6,066 |
| (b) Financial Assets | ||
| (i) Trade receivables | 10,322 | 9,820 |
| (ii) Cash and cash equivalents | 9 | 35 |
| (iii) Bank Balance other than cash & cash equivalents | 5,809 | 6,006 |
| (iv) Loans | 1,750 | 2,085 |
| (v) Other Financial Assets | 588 | 521 |
| (c) Current Tax Assets (Net) | 454 | 480 |
| (d) Other Current Assets | 1,905 | 1,442 |
| Total Current Assets | 27,162 | 26,455 |
| 3. Asset Held for Sale | 158 | 84 |
| TOTAL ASSETS | 52,194 | 53,105 |
| PARTICULARS | As at year ended 31.03.2026 (Audited) | As at year ended 31.03.2025 (Audited) |
|---|---|---|
| EQUITY AND LIABILITIES | ||
| 1. Equity | ||
| (a) Share capital | 3,957 | 3,957 |
| (b) Other equity | 38,134 | 39,991 |
| Total Equity | 42,091 | 43,948 |
| 2. Non-Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Lease liabilities | 557 | 485 |
| (b) Provisions | 58 | 34 |
| (c) Deferred Tax Liabilities | 43 | 97 |
| Total Non – Current Liabilities | 658 | 616 |
| 3. Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 5,669 | 5,681 |
| (ii) Trade Payables | ||
| – Total outstanding dues of micro small and medium enterprises | 1,173 | 672 |
| – Total outstanding dues of creditors other than micro small and medium enterprises | 1,109 | 733 |
| (iii) Other financial liabilities | 554 | 476 |
| (iv) Lease liabilities | 220 | 330 |
| (b) Other current liabilities | 543 | 485 |
| (c) Provisions | 177 | 164 |
| Total Current Liabilities | 9,445 | 8,541 |
| TOTAL EQUITY AND LIABILITIES | 52,194 | 53,105 |
Standalone Audited Cash Flow Statement for the year ended 31st March 2026 (Rs in lakhs)
| Particulars | 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|
| A Cash Flow from Operating Activities | ||
| Profit / (Loss) before Exceptional Items and Tax | 1,769 | 1,788 |
| Adjustments for | ||
| Interest Income | (589) | (585) |
| Dividend Income | (128) | (72) |
| Interest Expenditure | 553 | 545 |
| Non Cash Item | ||
| Depreciation | 529 | 537 |
| (Profit)/Loss on Disposal of PPE | 22 | – |
| Provision for Trade Receivables Under ECL Model & Bad Debts woff (net) | 361 | 273 |
| Operating Profit before Working Capital Changes | 2,517 | 2,486 |
| Adjustments for | ||
| (Increase) / Decrease in Trade and Other Receivables | (863) | (1,875) |
| (Increase) / Decrease in Financial Assets | 274 | 144 |
| (Increase) / Decrease in Other Current & Non Current Assets | (523) | 253 |
| (Increase) / Decrease in Inventories | (259) | 401 |
| Increase / (Decrease) in Trade Payables and other Liabilities | 1,006 | 1,359 |
| Cash Generated from Operations | 2,152 | 2,768 |
| Less : Taxes (Paid) / Advance Tax and TDS | (410) | (381) |
| Net Cash from Operating Activities | 1,742 | 2,387 |
| B Cash Flow from Investing Activities | ||
| Purchase of Property Plant & Equipment including Change in WIP | (475) | (159) |
| Proceeds from Sale of Property Plant & Equipment | 65 | 290 |
| Investment in Shares | (984) | – |
| Movement in Fixed Deposits | 196 | (2,064) |
| Interest Income Received | 578 | 601 |
| Dividend Income Received | 128 | 72 |
| Net Cash used in Investing Activities | (492) | (1,260) |
| C Cash Flow from Financing Activities | ||
| Payment of lease liabilities | (327) | (334) |
| Interest Paid | (553) | (545) |
| Dividend paid | (396) | (237) |
| Net Cash used in Financing Activities | (1,276) | (1,116) |
| D Net Increase /Decrease in Cash and Cash Equivalents (A+B+C) | (26) | 11 |
| Cash and Cash Equivalents as at beginning of the period | 35 | 24 |
| Cash and Cash Equivalents as at end of the period | 9 | 35 |
Consolidated Audited Financial Results for the quarter and year ended 31st March 2026 (Rs in lakhs except earnings per share data)
| 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) |
|---|---|---|---|---|---|
| I. Income | |||||
| Revenue from Operations | 27,791 | 26,427 | 25,152 | 97,348 | 89,141 |
| Other Income | 311 | 300 | 240 | 978 | 853 |
| Total Revenue | 28,102 | 26,727 | 25,392 | 98,326 | 89,994 |
| II. Expenses | |||||
| (a) Cost of materials consumed | 13,692 | 12,669 | 11,170 | 45,882 | 34,357 |
| (b) Purchases of stock-in-trade | 11,166 | 10,622 | 10,789 | 42,111 | 43,908 |
| (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | (180) | 483 | 582 | (1,926) | 721 |
| (d) Employee benefits expense | 784 | 815 | 714 | 3,098 | 2,822 |
| (e) Finance Cost | 429 | 268 | 307 | 1,272 | 1,102 |
| (f) Depreciation and amortisation expense | 367 | 237 | 351 | 1,080 | 1,050 |
| (g) Other expenses | 1,206 | 911 | 836 | 4,253 | 3,830 |
| Total expenses | 27,464 | 26,005 | 24,749 | 95,770 | 87,790 |
| III. Profit before exceptional items and tax (I – II) | 638 | 722 | 643 | 2,556 | 2,204 |
| IV. Exceptional items (Net) | – | (31) | – | (31) | 214 |
| V. Profit after exceptional items but before tax (III+IV) | 638 | 691 | 643 | 2,525 | 2,418 |
| VI. Tax expense |