Centum Electronics Limited — Quarter ended March 31, 2026 and year ended March 31, 2026
Optional note: Amounts are shown in Rs. in million as per the statements.
| Sl. No. | Particulars | Quarter ended March 31, 2026 Refer note 11 |
Quarter ended December 31, 2025 (Unaudited) |
Quarter ended March 31, 2025 Refer note 11 |
Year ended March 31, 2026 (Audited) |
Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) Revenue from operations | ||||||
| (i) Sales/Income from operations | 3,426.25 | 2,381.59 | 2,731.71 | 9,706.25 | 7,741.86 | |
| (ii) Other operating income | 15.74 | 1.46 | 8.93 | 24.31 | 19.07 | |
| (b) Other income | 38.17 | 9.41 | 30.66 | 58.69 | 41.20 | |
| (c) Finance income | 36.43 | 17.99 | 6.34 | 99.47 | 24.49 | |
| Total income | 3,516.59 | 2,410.45 | 2,777.64 | 9,888.72 | 7,826.62 | |
| 2 | Expenses | |||||
| (a) Cost of materials consumed | 1,703.70 | 2,292.56 | 1,739.98 | 6,849.06 | 5,293.44 | |
| (b) Decrease/(increase) in inventories of work-in-progress and finished goods | 721.44 | (654.34) | (32.24) | (281.07) | (294.44) | |
| (c) Employee benefits expense | 389.47 | 309.73 | 412.94 | 1,317.44 | 1,249.01 | |
| (d) Depreciation and amortisation expenses | 49.92 | 51.58 | 45.37 | 195.05 | 195.11 | |
| (e) Finance costs | 49.32 | 41.62 | 63.75 | 167.89 | 194.66 | |
| (f) Other expenses | 172.55 | 182.41 | 185.10 | 636.47 | 571.80 | |
| Total expenses | 3,086.40 | 2,223.56 | 2,414.90 | 8,884.84 | 7,209.58 | |
| 3 | Profit/(loss) before exceptional items and tax expense (1-2) | 430.19 | 186.89 | 362.74 | 1,003.88 | 617.04 |
| 4 | Exceptional items (refer note 6) | 8.76 | (2,041.83) | – | (2,033.07) | – |
| 5 | Profit/(loss) before tax (3 ± 4) | 438.95 | (1,854.94) | 362.74 | (1,029.19) | 617.04 |
| 6 | Tax expenses | |||||
| (a) Current tax | 124.02 | (91.13) | 156.04 | 163.15 | 246.28 | |
| (b) Tax relating to earlier years | – | 6.33 | 1.79 | (14.78) | 1.79 | |
| (c) Deferred tax (credit)/ charge | (11.90) | 10.80 | (74.76) | (7.06) | (87.34) | |
| Total tax expenses | 112.12 | (74.00) | 83.07 | 141.31 | 160.73 | |
| 7 | Profit/(loss) for the period (5±6) | 326.83 | (1,780.94) | 279.67 | (1,170.50) | 456.31 |
| 8 | Other comprehensive income/(expenses) (net of tax) | |||||
| (a) Other comprehensive income not to be reclassified to profit or loss in subsequent periods: | ||||||
| – Re-measurements gains/(losses) on defined benefit plans | 2.48 | 4.44 | (1.19) | 8.00 | 2.45 | |
| – Income tax effect on above | (0.62) | (1.11) | 0.30 | (2.01) | (0.62) | |
| 9 | Other comprehensive income/(expense) for the period (net of tax) | 1.86 | 3.33 | (0.89) | 5.99 | 1.83 |
| 10 | Total comprehensive income for the period (net of tax) (7±9) | 328.69 | (1,777.61) | 278.78 | (1,164.51) | 458.14 |
| 11 | Paid up equity share capital | 147.41 | 147.36 | 147.07 | 147.41 | 147.07 |
| (Face value- Rs. 10 per share) | ||||||
| 12 | Other equity | 4,167.61 | 5,437.52 | |||
| 13 | Earnings per equity share* (of Rs. 10 each): | |||||
| (a) Basic (Rs.) | 22.14 | (120.63) | 21.09 | (79.32) | 35.14 | |
| (b) Diluted (Rs.) | 22.12 | (120.63) | 20.91 | (79.32) | 34.84 |
| S.No. | Particulars | March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|---|
| I | Assets | ||
| (1) | Non-current assets | ||
| (a) Property, plant and equipment | 1,337.25 | 1,046.43 | |
| (b) Capital work-in-progress | – | 76.37 | |
| (c) Goodwill | 36.35 | 36.35 | |
| (d) Other intangible assets | 3.64 | 8.34 | |
| (e) Right-of-use assets | 21.35 | 24.81 | |
| (f) Financial assets | |||
| (i) Investments (refer note 6 (a)) | – | 1,537.83 | |
| (ii) Other financial assets | 148.27 | 231.97 | |
| (g) Deferred tax assets (net) | 194.25 | 189.20 | |
| (h) Non-current tax assets (net) | 11.77 | 36.65 | |
| (i) Other assets | 47.89 | 26.59 | |
| Total non-current assets | 1,800.77 | 3,214.54 | |
| (2) | Current assets | ||
| (a) Inventories | 4,567.76 | 3,274.16 | |
| (b) Financial assets | |||
| (i) Trade receivables | 3,073.09 | 3,170.92 | |
| (ii) Cash and cash equivalents | 377.52 | 509.84 | |
| (iii) Bank balances other than cash and cash equivalents | 822.00 | 618.77 | |
| (iv) Other financial assets | 37.29 | 2.62 | |
| (c) Other assets | 380.69 | 414.12 | |
| Total current assets | 9,258.35 | 7,990.43 | |
| Total assets (1+2) | 11,059.12 | 11,204.97 | |
| II | Equity and Liabilities | ||
| (1) | Equity | ||
| (a) Equity share capital | 147.41 | 147.07 | |
| (b) Other equity | 4,167.61 | 5,437.52 | |
| Total equity | 4,315.02 | 5,584.59 | |
| (2) | Liabilities | ||
| Non-current liabilities | |||
| (a) Financial liabilities | |||
| (i) Borrowings | 22.35 | 77.96 | |
| (ii) Lease liabilities | 8.54 | 2.63 | |
| (b) Government grants | 13.26 | 11.02 | |
| (c) Net employee defined benefit liabilities | 25.37 | 40.21 | |
| Total non-current liabilities | 69.52 | 131.82 | |
| (3) | Current liabilities | ||
| (a) Financial liabilities | |||
| (i) Borrowings | 1,197.57 | 883.13 | |
| (ii) Lease liabilities | 6.30 | 11.09 | |
| (iii) Trade payables | |||
| – Total outstanding dues of micro enterprises and small enterprises | 94.96 | 202.38 | |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 2,454.41 | 1,498.79 | |
| (iv) Other financial liabilities | 297.50 | 302.33 | |
| (b) Government grants | 7.41 | 5.53 | |
| (c) Other liabilities | 2,410.59 | 2,284.48 | |
| (d) Net employee defined benefit liabilities | 11.20 | 8.15 | |
| (e) Provisions | 130.60 | 157.65 | |
| (f) Liabilities for current tax (net) | 64.04 | 135.03 | |
| Total current liabilities | 6,674.58 | 5,488.56 | |
| Total equity and liabilities (1+2+3) | 11,059.12 | 11,204.97 |
| Particulars | March 31, 2026 | March 31, 2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit/ (loss) before tax | (1,029.19) | 617.04 |
| Depreciation and amortisation expenses | 195.05 | 195.11 |
| Provisions/ liabilities no longer required, written back | (34.58) | (0.98) |
| Net foreign exchange differences (unrealised) | 32.98 | (0.81) |
| (Gain)/ loss on sale/discard of property, plant and equipment (net) | (2.23) | – |
| Provision/ (reversal) for expected credit loss / bad debts written off/ doubtful advances | 17.90 | 6.56 |
| Trade receivables written off | 396.00 | – |
| Provision for diminution in the value of investment | 1,537.83 | – |
| Provision for inventory obsolescence | 145.92 | 66.62 |
| Provision for onerous contract | (31.44) | 48.53 |
| Government grants | (11.72) | (7.88) |
| Employee share based compensation cost | (17.15) | 14.15 |
| Share issue expenses | – | 2.79 |
| Finance income | (99.47) | (24.49) |
| Finance costs | 151.80 | 194.66 |
| Operating profit before working capital changes | 1,251.70 | 1,111.30 |
| (Increase)/ decrease in inventories | (1,439.52) | (426.64) |
| (Increase)/ decrease in trade receivables | (282.25) | (946.27) |
| Decrease/ (increase) in non current/ current financial assets and other assets | 29.10 | (99.60) |
| Increase/ (decrease) in trade payables, non current/ current provisions, financial liabilities, net employee defined benefit liabilities and other liabilities | 925.17 | 404.79 |
| Cash generated from/ (used in) operations | 484.20 | 43.58 |
| Direct taxes paid (net of refunds) | (199.84) | (200.54) |
| Net cash flow from/ (used in) operating activities (A) | 284.36 | (156.96) |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of property, plant and equipment, including capital work-in progress, intangible assets and capital advances | (395.04) | (151.22) |
| Proceeds from sale of property, plant and equipment | 2.23 | – |
| Purchase of non-current investments | – | (458.02) |
| (Investment)/ redemption in bank deposits (having original maturity of more than three months) and other bank balances | (100.18) | (440.49) |
| Interest income received | 53.41 | 26.98 |
| Government grant received | 15.92 | – |
| Net cash flow (used in) / from investing activities (B) | (423.66) | (1,022.75) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceeds from issue of equity shares | 0.34 | 2,100.00 |
| Transaction cost on issue of equity shares (including taxes) | – | (100.53) |
| Proceeds from long term borrowings | – | 46.21 |
| Repayment of long term borrowings | (68.34) | (54.62) |
| Payment of principal portion of lease liabilities | (9.57) | (10.12) |
| Payment of interest portion of lease liabilities | (1.80) | (1.61) |
| Proceeds/ (repayment) of short term borrowings (net) | 310.91 | (210.65) |
| Finance costs paid | (142.75) | (176.67) |
| Dividend paid (including amount transferred to Investor Education & Protection Fund) | (88.24) | (38.93) |
| Net cash flow from/ (used in) financing activities (C) | 0.55 | 1,553.08 |
| Net (decrease)/ increase in cash and cash equivalents (A+B+C) | (138.75) | 373.37 |
| Cash and cash equivalents at the beginning of the year | 486.76 | 113.39 |
| Effect of exchange differences on cash and cash equivalents held in foreign currency | 16.96 | – |
| Cash and cash equivalents at the end of the year | 364.97 | 486.76 |
| Particulars | March 31, 2026 | March 31, 2025 |
|---|---|---|
| Cash on hand | 0.82 | 0.35 |
| Balance with banks | 235.52 | 509.49 |
| Deposits with original maturity of less than three months | 141.18 | – |
| Overdraft from banks | (12.55) | (23.08) |
| Total cash and cash equivalents for the purpose of cash flow statement | 364.97 | 486.76 |
| Sl.No. | Particulars | Quarter ended March 31, 2026 Refer note 12 | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 Refer note 12 | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| A. Continuing operations | ||||||
| 1 | Income | |||||
| (a) Revenue from operations | ||||||
| (i) Sale/ Income from operations | 3,388.57 | 2,368.91 | 2,661.88 | 9,503.18 | 7,383.52 |