Fujiyama Power Systems Limited — Quarter and year ended 31 March 2026
Fujiyama Power Systems Limited (formerly known as Fujiyama Power Systems Private Limited)
| Particulars | Quarter Ended | Year Ended | Year Ended | Year Ended | Year Ended |
|---|---|---|---|---|---|
| 31 March 2026 (Unaudited) [Refer note 8] | 31 December 2025 (Unaudited) | 31 March 2025 (Unaudited) [Refer note 8] | 31 March 2026 (Audited) | 31 March 2025 (Audited) | |
| I. Revenue from operations | 9,007.73 | 5,884.77 | 4,803.45 | 26,545.06 | 15,406.77 |
| II. Other income | 28.28 | 3.94 | 73.51 | 55.21 | 94.15 |
| III. Total Income (I+II) | 9,036.01 | 5,888.71 | 4,876.96 | 26,600.27 | 15,500.92 |
| IV. Expenses: | |||||
| Cost of material consumed | 6,704.20 | 4,787.80 | 2,026.03 | 20,278.43 | 11,215.41 |
| Changes in inventories | (466.48) | (762.56) | 1,396.09 | (1,855.80) | (263.42) |
| Other operating expenses | 250.53 | 208.80 | 137.24 | 824.36 | 698.68 |
| Employee benefits expense | 339.89 | 290.48 | 195.91 | 1,123.56 | 268.25 |
| Finance costs | 95.76 | 122.24 | 90.85 | 435.98 | 179.90 |
| Depreciation and amortisation expense | 206.01 | 87.36 | 55.44 | 441.94 | 804.28 |
| Other expenses | 464.95 | 260.97 | 257.75 | 1,271.51 | |
| Total Expenses | 7,594.86 | 4,995.09 | 4,159.31 | 22,519.98 | 13,369.69 |
| V. Profit before tax (III-IV) | 1,441.15 | 893.62 | 717.65 | 4,080.29 | 2,131.23 |
| VI. Tax expense: | |||||
| Current tax | 240.38 | 245.52 | 148.89 | 885.52 | 475.88 |
| Income tax relating to earlier period | 1.04 | – | 0.95 | 91.05 | |
| Deferred tax | 136.50 | (25.04) | 56.38 | 152.48 | |
| 377.92 | 220.48 | 205.27 | 1,039.04 | 567.88 | |
| VII. Profit for the period/year (V-VI) | 1,063.23 | 673.14 | 512.38 | 3,041.25 | 1,563.35 |
| VIII. Other comprehensive income | |||||
| (i) Remeasurement gain / (loss) of defined benefit obligation plans | (2.80) | 0.77 | 0.25 | (2.42) | 0.25 |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | 0.70 | (0.19) | (0.06) | 0.61 | (0.06) |
| Total other comprehensive income/(loss), net of tax | (2.10) | 0.58 | 0.19 | (1.81) | 0.19 |
| IX. Total comprehensive income for the period/year (VII+VIII) | 1,061.13 | 673.72 | 512.57 | 3,039.44 | 1,563.54 |
| X. Paid up equity share capital (face value of Re. 1 per equity share) | 306.42 | 280.10 | |||
| 12,427.14 | 3,688.14 | ||||
| XI. Reserves | |||||
| XII. Earnings per equity share (Nominal value per share INR 1/-) | |||||
| – Basic (INR) | 3.58 | 2.37 | 1.83 | 10.24 | 5.59 |
| – Diluted (INR) | 3.57 | 2.36 | 1.82 | 10.21 | 5.56 |
| Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|
| I. ASSETS | ||
| (A) Non – current assets | ||
| (a) Property, plant and equipment | 5,351.51 | 2,856.63 |
| (b) Capital work in progress | 2,012.69 | – |
| (c) Right of use assets | 793.42 | 731.37 |
| (d) Goodwill | 564.13 | 564.13 |
| (e) Other intangible assets | 24.86 | 32.34 |
| (f) Financial assets | ||
| (i) Investments | 0.06 | 0.06 |
| (ii) Others | 118.59 | 51.26 |
| (g) Other non-current assets | 476.26 | 232.61 |
| Total non-current assets (A) | 9,341.52 | 4,468.40 |
| (B) Current assets | ||
| (a) Inventories | 9,098.19 | 3,826.04 |
| (b) Financial assets | ||
| (i) Trade receivables | 1,403.21 | 731.29 |
| (ii) Cash and cash equivalents | 1,394.60 | 82.27 |
| (iii) Bank balances other than (ii) above | 213.68 | 123.35 |
| (iv) Others | 26.64 | 18.06 |
| (c) Current tax assets (Net) | 172.14 | – |
| (d) Other current assets | 1,785.58 | 890.18 |
| Total current assets (B) | 14,094.04 | 5,671.19 |
| Total assets (A+B) | 23,435.56 | 10,139.59 |
| II. EQUITY AND LIABILITIES | ||
| (A) Equity | ||
| (a) Equity share capital | 306.42 | 280.10 |
| (b) Other equity | 12,427.14 | 3,688.14 |
| Total equity (A) | 12,733.56 | 3,968.24 |
| (B) Liabilities | ||
| Non – current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 1,360.72 | 884.58 |
| (ii) Lease liabilities | 529.50 | 460.38 |
| (b) Provisions | 79.80 | 55.69 |
| (c) Deferred tax liabilities (net) | 358.30 | 206.43 |
| (d) Other non-current liabilities | 182.40 | 45.57 |
| Total non-current liabilities (B) | 2,510.72 | 1,652.65 |
| (C) Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 3,254.13 | 2,577.64 |
| (ii) Lease liabilities | 51.26 | 25.22 |
| (iii) Trade payables | ||
| a) Total outstanding dues of micro and small enterprises | 953.32 | 338.74 |
| b) Total outstanding dues of creditors others than micro and small enterprises | 2,650.49 | 865.85 |
| (iv) Other financial liabilities | 1,106.94 | 228.63 |
| (b) Other current liabilities | 124.22 | 392.64 |
| (c) Provisions | 50.92 | 23.91 |
| (d) Current tax liabilities (net) | – | 66.07 |
| Total current liabilities (C) | 8,191.28 | 4,518.70 |
| Total equity and liabilities (A+B+C) | 23,435.56 | 10,139.59 |
| Particulars | Year ended 31 March 2026 | Year ended 31 March 2025 |
|---|---|---|
| A. Cash flows from operating activities | ||
| Net profit before tax | 4,080.29 | 2,131.23 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 441.94 | 179.90 |
| Finance costs | 401.70 | 256.21 |
| Interest expense on lease liability | 34.28 | 12.04 |
| Interest income on bank deposits | (23.91) | (5.95) |
| Loss allowances on receivables | 19.61 | 22.92 |
| Loss on sale of property, plant & equipment (net) | 23.40 | – |
| Recognition of deferred grant income | (13.82) | – |
| Share based payment | 1.59 | 8.91 |
| Unwinding income on security deposit (net) | (1.19) | (0.47) |
| Operating profit before working capital changes | 4,963.89 | 2,604.79 |
| Working capital adjustments: | ||
| (Increase)/Decrease in trade receivables | (691.53) | (107.41) |
| (Increase)/Decrease in inventories | (5,272.15) | (1,504.57) |
| (Increase)/Decrease in other assets | (895.40) | (717.64) |
| (Increase)/Decrease in other financial assets | (66.56) | (48.80) |
| Increase/(Decrease) in trade payables | 2,399.22 | 54.03 |
| Increase/(Decrease) in provisions | 48.70 | 30.56 |
| Increase/(Decrease) in other liabilities | (268.42) | 179.87 |
| Increase/(Decrease) in other financial liabilities | 878.15 | 126.85 |
| Cashflow generated from/(used in) operations | 1,095.90 | 617.68 |
| Income taxes paid (net) | (1,124.77) | (436.31) |
| Net cashflow generated from/(used in) operating activities | (28.87) | 181.37 |
| B. Cash flow from investing activities | ||
| Purchase of property, plant and equipment (incl. capital work in progress and capital advances) | (5,131.97) | (1,169.09) |
| Purchase of other intangible assets | (0.03) | (21.63) |
| Purchase of an Investment | – | (0.04) |
| Proceeds from sale of property, plant and equipment and investment property | 12.52 | 20.70 |
| Interest received | 20.16 | 6.50 |
| Net Realization from / (Investment) in fixed deposits | (97.66) | (17.69) |
| Net cashflow generated from/(used in) investing activities | (5,196.98) | (1,181.25) |
| C. Cash flow from financing activities | ||
| Net proceeds from issue of shares | 5,723.89 | 0.38 |
| Share application money pending allotment | 0.40 | – |
| Net proceeds from borrowings | 1,152.63 | 1,460.35 |
| Payment of lease liabilities (including security deposits and advance rentals) | (87.85) | (210.10) |
| Receipt of government grant | 150.65 | 45.57 |
| Interest paid | (401.54) | (256.21) |
| Net cashflow generated from/(used in) financing activities | 6,538.18 | 1,039.99 |
| Net increase/(decrease) in cash and cash equivalents (A+B+C) | 1,312.33 | 40.11 |
| Cash and cash equivalents at the beginning of the year | 82.27 | 42.16 |
| Cash and cash equivalents at the end of the year | 1,394.60 | 82.27 |