Resonance Specialties Limited — Quarter ended and year ended 31st March 2026
| Sr. No. | PARTICULARS | 31-03-2026 (Audited)* | 31-12-2025 (Unaudited) | 31-03-2025 (Audited)* | Year Ended 31/03/2026 Audited | Year Ended 31/03/2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Revenue from operations | 2,447.71 | 2,296.27 | 2,420.17 | 9,024.75 | 7,780.66 |
| 2 | Other Income | 73.63 | 32.35 | 9.37 | 164.18 | 98.03 |
| 3 | Total Income (1+2) | 2,521.34 | 2,328.62 | 2,429.54 | 9,188.93 | 7,878.69 |
| 4 | Expenses | |||||
| (a) | Cost of material consumed | 998.73 | 1,404.77 | 1,176.07 | 3,907.06 | 3,756.17 |
| (b) | Conversion Charges | 460.44 | 475.17 | 618.01 | 1,677.91 | 1,729.83 |
| (c) | Changes in inventories of finished goods, Stock-in -Trade and working-progress | (114.26) | (461.73) | (326.15) | 48.49 | (684.03) |
| (d) | Employee Benefits Expense | 164.04 | 141.33 | 139.41 | 589.66 | 500.38 |
| (e) | Depreciation and amortization expenses | 34.25 | 34.01 | 10.73 | 133.57 | 155.83 |
| (f) | Finance costs | 4.68 | 5.08 | 3.01 | 24.05 | 34.77 |
| (g) | Other expenses | 374.30 | 391.63 | 388.92 | 1,400.84 | 1,418.82 |
| Total Expenses (4) | 1,922.18 | 1,990.26 | 2,010.00 | 7,781.58 | 6,911.77 | |
| 5 | Profit / (Loss) before exceptional items and extraordinary items and tax (3-4) | 599.16 | 338.36 | 419.54 | 1,407.35 | 966.92 |
| 6 | Exceptional Items (Income)/Expense | – | – | 1.76 | – | 79.10 |
| 7 | Profit/ (loss) Before Extraordinary Items and Tax (5-6) | 599.16 | 338.36 | 417.78 | 1,407.35 | 887.82 |
| 8 | Extraordinary Items | – | – | – | – | – |
| 9 | Profit/ (loss) before tax (7-8) | 599.16 | 338.36 | 417.78 | 1,407.35 | 887.82 |
| 10 | Tax Expenses | |||||
| (1) | Current tax | 155.67 | 77.57 | 113.48 | 353.40 | 243.57 |
| MAT Credit Entitlement | ||||||
| Add/(Less): Excess/short provision of earlier years taxes | (15.17) | – | – | (4.39) | – | |
| (2) | Deferred tax Expense/(Asset) | (0.90) | 9.51 | (1.45) | 18.76 | (12.37) |
| 11 | Profit/(loss) for the period (9-10) | 459.56 | 251.28 | 305.75 | 1,039.58 | 656.62 |
| 12 | Other Comprehensive Income | |||||
| A. (i) | Items that will not be reclassified to profit or loss | |||||
| Remeasurement of Defined benefit – Actuarial Gain/(Loss) | 4.32 | (3.35) | (2.41) | (3.43) | (5.47) | |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | (1.12) | 0.87 | 0.65 | 0.89 | 1.42 | |
| Net (A (i)) | 3.20 | (2.48) | (1.76) | (2.54) | (4.05) | |
| B. (i) | Items that will be reclassified to profit or loss | |||||
| (ii) Income tax relating to items that will be reclassified to profit or loss | ||||||
| 13 | Total Comprehensive Income (Net Profit / (Loss) for the year / period) | 462.76 | 248.80 | 303.99 | 1,037.04 | 652.57 |
| 14 | Paid up Equity Share Capital (face value Rs. 10/- each) | 1,154.40 | 1,154.40 | 1,154.40 | 1,154.40 | 1,154.40 |
| 15 | Reserves excludes Revaluation reserve as per balance sheet of previous accounting year | 5,802.75 | 4,881.14 | |||
| 16 | Earnings per equity share (EPS) not annualized: (Rs.) | |||||
| (1) | Basic | 3.98 | 2.18 | 2.63 | 9.01 | 5.69 |
| (2) | Diluted | 3.98 | 2.18 | 2.63 | 9.01 | 5.69 |
| Particulars | As at 31.03.2026 Audited (Rs. Lakhs) | As at 31.03.2025 Audited (Rs. Lakhs) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| Property, plant and equipment | 1,668.99 | 1,725.47 |
| Right to Use of Assets | 299.35 | 308.92 |
| Capital work-in-progress | 367.73 | 55.73 |
| Other intangible assets | 87.91 | 98.42 |
| Financial assets | ||
| i. Other financial assets | 69.89 | 69.89 |
| Other Non Current Asset | 61.27 | 75.56 |
| Total non-current assets | 2,555.14 | 2,333.99 |
| Current assets | ||
| Inventories | 3,430.04 | 2,622.66 |
| Financial assets | ||
| i. Investments | 1,157.40 | – |
| ii. Trade receivables | 1,389.47 | 2,236.54 |
| iii. Cash and cash equivalents | 17.97 | 22.49 |
| iv. Bank balances other than (iii) above | 42.34 | 37.87 |
| v. Other financial assets | 0.04 | 3.38 |
| Other current assets | 654.33 | 298.10 |
| Total current assets | 6,691.59 | 5,221.04 |
| Total assets | 9,246.73 | 7,555.03 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity share capital | 1,154.40 | 1,154.40 |
| Other equity | 6,169.37 | 5,247.77 |
| Total Equity | 7,323.77 | 6,402.17 |
| LIABILITIES | ||
| Non-Current Liabilities | ||
| Financial Liabilities | ||
| i. Borrowings | 102.90 | 205.74 |
| ii. Lease Liability | 13.14 | 17.76 |
| Provisions | 15.52 | 9.20 |
| Deferred tax liabilities | 165.41 | 147.55 |
| Total Non-Current Liabilities | 296.97 | 380.25 |
| Current Liabilities | ||
| Financial liabilities | ||
| i. Borrowings | 103.11 | 103.11 |
| ii. Lease Liability | 4.62 | 4.24 |
| iii. Trade payables | 1,211.19 | 543.39 |
| iv. Other financial liabilities | 188.53 | 36.74 |
| Other current liabilities | 13.34 | 40.62 |
| Provisions | 15.53 | 29.88 |
| Current tax liability (net) | 89.67 | 14.63 |
| Total Current Liabilities | 1,625.99 | 772.61 |
| Total Liabilities | 1,922.96 | 1,152.86 |
| Total Equity and Liabilities | 9,246.73 | 7,555.03 |
| Particulars | Year Ended 31st March 2026 | Year Ended 31st March 2025 |
|---|---|---|
| A CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit/(Loss) before tax | 1,407.35 | 887.82 |
| Non Cash adjustment to reconcile profit/(loss) before tax to net cash flows | ||
| Depreciation | 133.57 | 155.83 |
| Interest Income on Inter Corporate Deposits | (21.44) | (25.33) |
| Interest on Lease Liability | 1.76 | 1.31 |
| Profit on Sale of Investments | (15.54) | (27.22) |
| Interest to MSME Vendors | – | 0.00 |
| Interest Expense | 22.29 | 33.45 |
| Other Comprehensive Income (net of tax) | (2.54) | (4.05) |
| Interest on Fixed deposit with bank | (0.95) | (1.85) |
| Unwinding interest income on Deposits | (0.90) | (0.24) |
| (Gain)/Loss on MTM of Investments | (8.41) | 0.00 |
| Expected Credit Loss on Trade Receivables | 0.24 | 16.26 |
| (Gain)/Loss on Lease Termination | – | (0.45) |
| Loss On Sale of Fixed Assets | 4.89 | 18.51 |
| Fixed Assets Written Off | – | 79.10 |
| Operating Profit before Change in Working Capital Changes | 1,520.32 | 1,133.18 |
| Movement in working Capital | ||
| Increase(Decrease) in Trade payable | 667.80 | (354.81) |
| Increase(Decrease) in Long term provisions | 6.32 | (1.23) |
| Increase(Decrease) in Other current liabilities | (27.28) | 22.63 |
| Increase(Decrease) in Other current financial liabilities | 151.79 | (52.64) |
| Increase/(Decrease) in Provisions | (14.34) | (6.82) |
| Decrease/(Increase) in Inventories | (807.38) | (340.40) |
| Decrease/(Increase) in Trade Receivables | 847.07 | (920.44) |
| Decrease/(Increase) in Other Non Current Asset | 8.37 | (14.92) |
| Decrease/(Increase) in Other Current Financial Asset | 3.34 | |
| Decrease/(Increase) in Other Current Assets | (356.23) | (1.67) |
| Change in Working Capital | 479.46 | (1,670.29) |
| Cash generated from operation | 1,999.78 | (1,187.57) |
| Direct Taxes paid | (268.06) | (54.43) |
| Net cash flow from operating activities (A) | 1,731.72 | (1,242.01) |
| B CASH FLOW FROM INVESTMENT ACTIVITIES | ||
| Purchases of Fixed assets including capital advances | (374.12) | (120.47) |
| Other Non Current Financial Assets | – | 1.74 |
| Interest received from bank | 0.95 | 1.85 |
| Interest on Intercorporate Deposits | 21.44 | 25.33 |
| (Purchase)/Sale of Mutual Funds | (1,133.45) | 308.21 |
| (Increase)/Decrease in Other Bank Balances | (4.47) | 139.33 |
| Net cash flow from Investment activities (B) | (1,489.65) | 355.99 |
| C CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceeds/(Repayment) from Long term borrowings (Net) | (102.85) | (102.74) |
| Dividend paid | (115.44) | 0.00 |
| Payment of Lease Liabilities Principal | (4.25) | 17.37 |
| Payment of Lease Liabilities Interest | (1.76) | (1.31) |
| Interest paid | (22.29) | (33.45) |
| Net cash flow /(used in) from Financing activities (C) | (246.59) | (120.13) |
| Net cash increase/(decrease) in cash and cash equivalents (A+B+C) | (4.52) | (16.39) |
| ADD : cash and cash equivalents at the beginning of the year | 22.49 | 38.90 |
| Cash and cash equivalents at the end of the year | 17.97 | 22.51 |
| Components of cash and cash equivalents | ||
| Cash on hand | 0.46 | 0.14 |
| Bank balance in current accounts | 17.51 | 22.35 |
| Total | 17.97 | 22.49 |