Shree Ganesh Biotech (India) Ltd — Year ended March 31, 2026 (Audited)
We request you to kindly take on record the same.
| Sl no. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31-Mar-26 (Audited) | 31-Dec-25 (Unaudited) | ||
| INCOME | |||
| (a) | Gross Revenue from sale of products | 212.13 | 69.81 |
| (b) | Other Operating Revenue | – | – |
| 1 | Revenue from Operations | 212.13 | 69.81 |
| 2 | Other Income | 27.59 | 37.08 |
| 3 | Total Income | 239.72 | 106.90 |
| EXPENSES | |||
| (a) | Cost of materials consumed | 215.76 | 66.08 |
| (b) | Purchases of Stock-in-Trade | – | – |
| (c) | Changes in inventories of finished goods, work-in-progress, and stock-in-trade | – | – |
| (d) | Employee benefit expense | 4.35 | 7.35 |
| (e) | Finance Costs | – | – |
| (f) | Depreciation and amortization expense | 0.05 | – |
| (g) | Other expenses | 34.48 | 1.24 |
| 4 | Total Expenses | 254.65 | 74.67 |
| 5 | Profit / (Loss) from operations before exceptional items Tax (1-2) | (14.93) | 32.23 |
| 6 | Exceptional Items | – | – |
| 7 | Profit / (Loss) before Tax (5 ± 6) | (14.93) | 32.23 |
| 8 | Tax Expense | – | – |
| 9 | Net Profit / (Loss) after Tax (7 – 8) | (14.93) | 32.23 |
| 10 | Other Comprehensive Income (net of tax ) | – | – |
| A | (i) Items that will not be reclassified to profit or loss | – | – |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | – | – | |
| 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 | – | – | |
| 11 | Total Comprehensive Income for the period (9 ± 10) | (14.93) | 32.23 |
| 12 | Paid-up equity share capital (Face Value of Rs. 1/- each) | 3,986.24 | 3,986.24 |
| 13 | Other Equity | – | – |
| 14 | Earnings Per Share (of Rs. 1/- each) (not annualised): | ||
| (a) Basic | (0.00) | 0.01 | |
| (b) Diluted | (0.00) | 0.01 |
| Standalone Statement of Assets and Liabilities | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| Particulars | Audited | Audited |
| A ASSETS | ||
| 1 Non-current assets | ||
| Property, plant and equipment | 0.13 | 0.19 |
| Capital work-in-progress | – | – |
| Other intangible assets | – | – |
| Investments in subsidiaries, associates and joint ventures | – | – |
| Financial assets | ||
| Investments | 915.00 | 915.00 |
| Loans | 4,274.88 | 5,094.09 |
| Other financial assets | – | – |
| Income Tax assets (net) | – | – |
| Deferred tax assets (net) | – | – |
| Other non-current assets | – | – |
| Sub-total – Non-Current Assets | 5,190.01 | 6,009.28 |
| 2 Current assets | ||
| Inventories | 1,173.10 | 288.99 |
| Financial assets | ||
| Investments | – | – |
| Trade receivables | – | – |
| Cash and cash equivalents | 0.97 | 1.31 |
| Bank balances other than Cash and Cash equivalents above | – | – |
| Loans, Current | – | – |
| Other financial assets | 16.21 | 49.17 |
| Other current assets | – | – |
| Assets classified as held for sale | – | – |
| Sub-total – Current Assets | 1,190.28 | 339.47 |
| TOTAL – ASSETS | 6,380.29 | 6,348.76 |
| B EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| Equity Share capital | 3,986.24 | 3,986.24 |
| Other equity | 2,377.10 | 2,339.35 |
| Sub-total – Shareholders’ funds | 6,363.34 | 6,325.59 |
| 2 LIABILITIES | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| Borrowings, non-Current | – | – |
| Provisions | – | – |
| Income tax liabilities (net) | – | – |
| Other non-current liabilities | – | – |
| Sub-total – Non-current liabilities | – | – |
| 3 Current liabilities | ||
| Financial liabilities | ||
| Borrowings, Current | – | – |
| Trade payables, Current | – | – |
| Other financial liabilities | – | – |
| Other current liabilities | 3.30 | 12.32 |
| Provisions | 13.65 | 10.85 |
| Current tax liabilities (net) | – | – |
| Sub-total – Current liabilities | 16.95 | 23.17 |
| TOTAL – EQUITY AND LIABILITIES | 6,380.29 | 6,348.76 |
| Particulars | As at 31st March, 2026 (Rs. In lacs) | As at 31st March, 2025 (Rs. In lacs) |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Profit before tax | 51.41 | 38.69 |
| Adjustment For : | ||
| Share of (profit)/loss from investment in partnership firm | – | – |
| Depreciation/amortization on continuing operation | 0.05 | 0.05 |
| Loss on Sale of Fixed Assets | – | – |
| Operating profit before working capital changes | 51.47 | 38.74 |
| Movement in Working Capital : | ||
| Increase/(decrease) in Inventory | 884.11 | 288.99 |
| Increase/(decrease) in Trade receivables | – | 330.32 |
| Increase/(decrease) in Short Term Loan & Advances | – | – |
| Increase/(decrease) in Current Liabilities | 9.02 | 7.32 |
| Increase/(decrease) in Trade Payable | – | 1,036.02 |
| Increase/(decrease) in Other Current Assets | 32.96 | 49.17 |
| Direct taxes paid (net of refunds) | 10.85 | 23.42 |
| Net Cash Flow from Operating Activities (A) | 819.56 | 1,021.21 |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Investments In Shares /withdrawl in Partnership Firm | – | 915.00 |
| Purchase / Sale of Fixed Assets | – | – |
| Interest Received | – | – |
| Change in Bank balances not considered as cash | – | – |
| Increase/(decrease) in Long Term Loan & Advances | 819.22 | 1,894.72 |
| Net Cash Flow from Invesing Activities (B) | 819.22 | 979.72 |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceed (Repayment) from long term borrowing | – | – |
| Proceed (Repayment) from short term borrowing | – | – |
| Finance Cost | – | – |
| Proceed from Other Non Current Assets | – | – |
| Net Cash Flow from Financing Activities (C) | – | – |
| Net increase/(decrease) in cash & cash equivalents(A+B+C) | 0.34 | 41.49 |
| Cash and Cash equivalents (Opening Balance) | 1.31 | 42.80 |
| Cash and Cash equivalents (Closing Balance) | 0.97 | 1.31 |