Padmanabh Industries Limited — Quarter and year ended 31st March, 2026
| Sr No | Particulars | Quarter ended March 31, 2026 (Audited) | Quarter ended December 31, 2025 (Un-Audited) | Quarter ended March 31, 2025 (Audited) | Year to date figures for the March 31, 2026 (Audited) | Year to date figures for the March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue From Operations | |||||
| (a) Revenue from Operations | 1471.28 | 719.99 | 245.17 | 2202.77 | 309.69 | |
| (b) Other Income | 0.00 | 0.00 | 1.61 | 0.00 | 1.61 | |
| Total Income (Net) | 1471.28 | 719.99 | 246.78 | 2202.77 | 311.30 | |
| 2 | Expenses | |||||
| a. Cost of Materials Consumed | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| b. Purchases of Stock-in-trade | 1674.81 | 691.47 | 233.18 | 2377.66 | 286.72 | |
| c. Changes in inventories of Stock-in-Trade | (232.29) | 0.00 | 0.00 | (232.29) | 0.00 | |
| d. Employee benefits expenses | 0.91 | 0.60 | 0.97 | 2.56 | 4.14 | |
| e. Finance Cost | 0.90 | 3.91 | 0.92 | 17.85 | 0.93 | |
| f. Depreciation and Amortization Expenses | 1.07 | 1.07 | 1.07 | 4.27 | 4.27 | |
| g. Other Expenses | 3.38 | 0.14 | 4.12 | 8.65 | 14.24 | |
| Total Expenses | 1448.78 | 697.17 | 240.27 | 2178.89 | 310.30 | |
| 3 | Profit/(Loss) before Exceptional and Extraordinary items and tax (1-2) | 22.50 | 22.82 | 6.51 | 23.88 | 1.01 |
| 4 | Exceptional Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 5 | Profit/(Loss) before Extraordinary items and tax (3-4) | 22.50 | 22.82 | 6.51 | 23.88 | 1.01 |
| 6 | Extraordinary Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 7 | Profit Before Tax (5-6) | 22.50 | 22.82 | 6.51 | 23.88 | 1.01 |
| 8 | Tax Expenses | |||||
| (a) Current Tax | (0.36) | 0.36 | 0.00 | 0.00 | 0.00 | |
| (b) Deferred Tax | 0.00 | 0.00 | (0.45) | 0.00 | (0.45) | |
| (c) Tax of Earlier Years | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Total Tax Expenses | (0.36) | 0.36 | (0.45) | 0.00 | (0.45) | |
| 9 | Net Profit/(Loss) for the period from continuing Operations (7-8) | 22.86 | 22.46 | 6.97 | 23.88 | 1.46 |
| 10 | Profit (Loss) from Discontinuing operations before Tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 11 | Tax Expenses of Discontinuing Operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 12 | Net Profit/(Loss) from Discontinuing operations after Tax (10-11) | 22.86 | 22.46 | 6.97 | 23.88 | 1.46 |
| 13 | Share of Profit (Loss) of associates and Joint Ventures accounted for using equity method | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 14 | Net Profit (Loss) for the period (12+13) | 22.86 | 22.46 | 6.97 | 23.88 | 1.46 |
| 15 | Other comprehensive Income, net of income tax | |||||
| a) i) Amount of item that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| ii) Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| b) i) Item that will be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| ii) Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Total other comprehensive income, net of income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| 16 | Total Comprehensive income for the period | 22.86 | 22.46 | 6.97 | 23.88 | 1.46 |
| 17 | Details of equity share capital | |||||
| Paid-up Equity Share Capital | 607.75 | 607.75 | 607.75 | 607.75 | 607.75 | |
| Face Value of Equity Share Capital | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 | |
| 18 | Details of debt securities | |||||
| Paid-Up Debt capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Face value of debt Securities | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| 19 | Reserve excluding revaluation reserves as per balance sheet of previous accounting year | (588.66) | 0.00 | (612.53) | (588.66) | (612.53) |
| 20 | Debenture Redemption reserve | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 21 | Earning per Share | |||||
| i. Earning per Share for Continuing Operations | ||||||
| Basic Earning (Loss) per share from Continuing operations | 0.38 | 0.37 | 0.11 | 0.39 | 0.02 | |
| Diluted Earning (Loss) per share from Continuing operations | 0.38 | 0.37 | 0.11 | 0.39 | 0.02 | |
| ii. Earning per Share for discontinuing Operations | ||||||
| Basic Earning (Loss) per share from discontinuing operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Diluted Earning (Loss) per share from discontinuing operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| iii. Earnings per Equity Share | ||||||
| Basic Earning (Loss) per share from Continuing and discontinuing operations | 0.38 | 0.37 | 0.11 | 0.39 | 0.02 | |
| Diluted Earning (Loss) per share from Continuing and discontinuing operations | 0.38 | 0.37 | 0.11 | 0.39 | 0.02 |
| Particulars | Audited AS AT 31.03.2026 | Audited AS AT 31.03.2025 |
|---|---|---|
| 1 Assets | ||
| A Non-Current Assets | ||
| (a) Property, Plant and Equipment | – | – |
| (b) Capital work-in-progress | – | – |
| (c) Investment Property | – | – |
| (d) Goodwill | – | – |
| (e) Other Intangible assets | 22.40 | 26.66 |
| (f) Intangible assets under development | – | – |
| (g) Biological Assets other than bearer plants | – | – |
| (h) Financial Assets | ||
| (i) Investments | – | – |
| (ii) Trade receivables | – | – |
| (iii) Loans | – | – |
| (iv) Others (to be specified) | – | – |
| (i) Deferred tax assets (net) | 0.45 | – |
| (j) Other non-current assets | – | – |
| Total (A) | 22.85 | 26.66 |
| B Current assets | ||
| (a) Inventories | 232.29 | – |
| (b) Financial Assets | ||
| (i) Investments | – | – |
| (ii) Trade receivables | 60.53 | 61.95 |
| (iii) Cash and cash equivalents | 9.62 | 8.47 |
| (iv) Bank balances other than (iii) above | – | – |
| (v) Loans | – | 285.00 |
| (vi) Others (to be specified) | – | – |
| (c) Current Tax Assets (Net) | – | – |
| (d) Other current assets | 6.79 | 1.42 |
| Total (B) | 309.24 | 356.84 |
| Total Assets (A+B) | 332.09 | 383.50 |
| 2 EQUITY AND LIABILITIES | ||
| A EQUITY | ||
| (a) Equity Share capital | 607.75 | 607.75 |
| (b) Share Application Money Received | – | – |
| (c) Other Equity | (588.66) | (612.53) |
| Total (A) | 19.09 | (4.78) |
| B LIABILITIES | ||
| B1 Non-current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 117.89 | 60.99 |
| (ii) Trade payables | – | – |
| (iii) Other financial liabilities | – | – |
| (b) Provisions | – | – |
| (c) Deferred tax liabilities (Net) | – | – |
| (d) Other non-current liabilities | – | – |
| Total (B1) | 117.89 | 60.99 |
| B2 Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | – | 289.83 |
| (ii) Trade payables | – | – |
| (a) total outstanding dues of micro enterprises and small enterprises | – | – |
| (b) total outstanding dues of creditors other than micro enterprises and small enterprises | 192.75 | 34.96 |
| (iii) Other financial liabilities | – | – |
| (b) Other current liabilities | 1.46 | 2.00 |
| (c) Provisions | 0.90 | 0.49 |
| (d) Current Tax Liabilities (Net) | – | – |
| Total (B2) | 195.11 | 327.29 |
| Total Equity and Liabilities (A+B1+B2) | 332.09 | 383.50 |
| Particulars | Year Ended 31st March, 2026 | Year Ended 31st March, 2025 |
|---|---|---|
| (A) CASH FLOW FROM OPERATING ACTIVITIES | ||
| 1. Net Profit Before Tax | 23.87 | 1.00 |
| 2. Adjustments for: | ||
| a) Depreciation | 4.26 | 4.27 |
| b) Interest Exps | 17.85 | – |
| c) Reversal of Excess Provision | – | 1.61 |
| 22.11 | 0.00 | |
| Operating Profit before Working Capital change (1+2) | 45.98 | 6.88 |
| 3. Adjustments for Working Capital Changes: | ||
| Decrease/(Increase) in Receivables | 1.42 | 52.16 |
| Decrease/(Increase) in Inventories | (232.29) | – |
| Increase/(Decrease) in Borrowings | – | – |
| Decrease/(Increase) in Advances | 285.00 | (285.00) |
| Decrease/(Increase) in Other Current Assets | (5.37) | 5.09 |
| Increase/(Decrease) in Provisions | 0.41 | (3.62) |
| Increase/(Decrease) in Payables | 157.78 | (57.07) |
| Increase/(Decrease) in Other Current Liabilities | (0.54) | (1.97) |
| Increase/(Decrease) in Non Current Liabilities | – | (290.41) |
| Cash Generated From Operations | 206.41 | (283.53) |
| Income Tax | (0.46) | (0.46) |
| NET CASH FROM OPERATING ACTIVITIES (A) | 251.93 | (283.07) |
| (B) CASH FLOW FROM INVESTING ACTIVITIES | ||
| a) Fixed Assets Purchase /Sale | – | 0.00 |
| b) Increase/(Decrease) in Other Non Current Assets | – | 0.00 |
| c) Non current Investment | 0.00 | 0.00 |
| NET CASH FROM INVESTING ACTIVITIES (B) | – | – |
| (C) CASH FLOW FROM FINANCING ACTIVITIES | ||
| a) Receipt/(Repayment) of Short term Borrowings | (232.93) | 289.83 |
| b) Interest Exps | (17.85) | 0.00 |
| c) Interest Income | – | 0. |