Alacrity Securities Limited — Quarter and year ended 31st March, 2026
| Sr. No | Particulars | For the Quarter Ended on 31/03/2026 (Audited) | For the Quarter Ended on 31/12/2025 (Un-audited) | For the Quarter Ended on 31/03/2025 (Audited) | For the Year Ended on 31/03/2026 (Audited) | For the Year Ended on 31/03/2025 (Audited) |
|---|---|---|---|---|---|---|
| I | Revenue from operations | 12,496.75 | 11,249.89 | 8,429.33 | 41,067.78 | 57,007.49 |
| II | Other Income | (8.11) | 13.00 | 27.71 | 43.81 | 431.76 |
| III | Total Revenue (I + II) | 12,488.64 | 11,262.89 | 8,457.04 | 41,111.59 | 57,439.25 |
| IV | Expenses: | |||||
| Cost of materials consumed | ||||||
| Purchase of Stock-in-Trade | 9,246.73 | 13,460.80 | 7,356.83 | 39,890.64 | 57,529.88 | |
| Changes in inventories of finished goods, work-in-progress and Stock-in-Trade | 3,819.60 | (2,648.73) | 1,533.94 | (250.35) | (2,362.88) | |
| Employee Benefit Expense | 22.18 | 35.02 | 20.14 | 109.15 | 91.34 | |
| Financial Costs | 25.53 | 36.82 | 13.60 | 90.67 | 62.30 | |
| Depreciation and Amortization Expense | 19.41 | 15.75 | 14.64 | 66.77 | 43.32 | |
| Other Expenses | 70.28 | 77.46 | 199.66 | 344.70 | 486.33 | |
| Total Expense | 13,203.73 | 10,977.12 | 9,138.81 | 40,251.58 | 55,850.29 | |
| V | Profit before exceptional and extraordinary items and tax | (715.09) | 285.77 | (681.77) | 860.01 | 1,588.96 |
| VI | Exceptional Items (Prior period Income) | 0.98 | 0.98 | |||
| VII | Profit before extraordinary items and tax (V – VI) | (715.09) | 285.77 | (680.79) | 860.01 | 1,589.94 |
| VIII | Extraordinary Items | |||||
| IX | Profit before tax (VII – VIII) | (715.09) | 285.77 | (680.79) | 860.01 | 1,589.94 |
| X | Tax expense: | |||||
| (1) Current tax | (173.00) | 70.00 | (170.00) | 222.00 | 380.00 | |
| (2) Income Tax of Earlier Year | 11.55 | 11.55 | ||||
| (3) Deferred tax | 1.18 | 2.20 | 3.62 | 5.47 | 5.42 | |
| (4) MAT Credit (Entitlement)/availed | ||||||
| XI | Profit(Loss) from the period from continuing operations | (554.82) | 213.57 | (514.41) | 620.99 | 1,204.52 |
| XII | Other Comprehensive income (net of tax) | (972.04) | (233.87) | (649.55) | (1,529.80) | (281.21) |
| Items that will not be reclassified in P&L a/c | (1,298.97) | (312.53) | (1,008.18) | (2,044.32) | (375.79) | |
| Income Tax relating to items that will not be reclassified to P&L a/c | 326.92 | 78.66 | 358.63 | 514.51 | 94.58 | |
| XIII | Total Comprehensive Income for the period (XI+XII) | (1,526.86) | (20.30) | (1,163.96) | (908.81) | 923.31 |
| XIV | Paid-up Equity share capital (at par Value of Rs.10 each) | 4,666.00 | 4,666.00 | 4,666.00 | 4,666.00 | 4,666.00 |
| XV | Reserves excluding revaluation reserves | |||||
| XVI | a) Earning per equity share before Exceptional items | |||||
| (1) Basic | (1.19) | 0.46 | (1.10) | 1.33 | 2.58 | |
| (2) Diluted | (1.19) | 0.46 | (1.10) | 1.33 | 2.58 | |
| b) Earning per equity share after Exceptional items | ||||||
| (1) Basic | (1.19) | 0.46 | (1.10) | 1.33 | 2.58 | |
| (2) Diluted | (1.19) | 0.46 | (1.10) | 1.33 | 2.58 |
| Particulars | 31-03-2026 (Audited) | 31-03-2025 (Audited) |
|---|---|---|
| ASSETS: | ||
| [1] Non-Current Assets: | ||
| (a) Property, Plant and Equipment | 730.36 | 436.59 |
| (b) Capital Work – In – Progress | – | – |
| (c) Goodwill on Consolidation | – | – |
| (d) Other Intangible assets | – | – |
| (e) Financial Assets | ||
| (i) Investments | 1,212.34 | 1,985.03 |
| (ii) Loans and Advance | – | – |
| (iii) Other Financial Assets | – | – |
| (f) Deferred tax assets (Net) | 402.98 | |
| (g) Other non-current assets | 114.25 | 119.14 |
| (h) Loans and Advances | ||
| Total Non Current Assets | 2,459.93 | 2,540.76 |
| [2] Current Assets: | ||
| (a) Inventories | 4,344.68 | 4,094.34 |
| (b) Financial Assets | ||
| (i) Investments | 1,745.32 | 430.84 |
| (ii) Trade Receivables | 646.63 | 1,591.19 |
| (iii) Cash & Cash Equivalents | 714.79 | 634.12 |
| (iv) Bank Balance other than (iii) above | 168.38 | 17.40 |
| (v) Loans | 1,445.84 | 1,997.17 |
| (vi) Other Financial Assets | ||
| (c) Current Tax(Assets) | ||
| (d) Other Current Assets | 1,292.87 | 1,709.85 |
| Total Current Assets | 10,358.51 | 10,474.91 |
| TOTAL ASSETS | 12,818.45 | 13,015.68 |
| EQUITY AND LIABILITIES: | ||
| Equity: | ||
| (a) Equity Share Capital | 4,666.00 | 4,666.00 |
| (b) Other Equity | 4,547.97 | 5,456.78 |
| (c) Share Warrants | – | – |
| Total Equity | 9,213.97 | 10,122.78 |
| Liabilities: | ||
| [1] Non-Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 50.87 | 164.05 |
| (ii) Other financial Liabilities | – | – |
| (b) Provisions | – | |
| (c) Deferred tax Liabilities (Net) | – | 106.07 |
| Total Non-Current Liabilities | 50.87 | 270.12 |
| [2] Current Liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 813.09 | 319.53 |
| (ii) Trade payables | 1.14 | 6.39 |
| (ii) Other financial Liabilities | – | – |
| (b) Other current liabilities | 1,565.85 | 1,333.54 |
| (c) Provisions | – | |
| (d) Current Tax Liabilities (Net) | 1,173.53 | 963.31 |
| Total Current Liabilities | 3,553.61 | 2,622.76 |
| TOTAL EQUITY AND LIABILITIES | 12,818.45 | 13,015.67 |
| Particulars | 31-03-2026 (Audited) | 31-03-2025 (Audited) |
|---|---|---|
| Net Profit Before Tax As Per Profit And Loss Account | 860.01 | 1,589.94 |
| Adjustments For: | ||
| Depreciation | 66.77 | 43.32 |
| Dividend Received | (9.51) | (6.55) |
| Profit on sale of Fixed Assets | (0.17) | (1.93) |
| Loss / (Profit) on Sale of Investment | 12.67 | (352.04) |
| Interest Income | (44.74) | (69.26) |
| Investment written off | ||
| Interest Expenses | 90.67 | 62.30 |
| Operating Profit Before Working Capital Changes | 975.70 | 1,265.78 |
| Decrease/(Increase) In Inventories | (250.35) | (2,362.88) |
| Decrease/(Increase) In Trade Receivables | 944.56 | 218.40 |
| Decrease/(increase) in short term loans & advances | 3.85 | (2,550.74) |
| Decrease/(Increase) In Other Current Assets | 992.00 | (146.42) |
| Decrease/(Increase) In Other Financial Assets | ||
| Increase/(Decrease) in Trade Payables | (5.25) | (290.04) |
| Increase/(Decrease) in Other Current Liabilities | 232.31 | 357.15 |
| Increase/(decrease) in short term borrowings | 493.56 | 174.65 |
| Increase/(decrease) in Long term Loans & Advances | (51.89) | |
| Cash generated From Operations | 3,386.39 | (3,385.99) |
| Income Taxes Paid | (304.84) | (504.59) |
| Short provision of tax for earlier years | ||
| Net Cash Flow From Operating Activities (A) | 3,081.55 | (3,890.58) |
| Particulars | 31-03-2026 | 31-03-2025 |
|---|---|---|
| Sale of Fixed Assets | 0.50 | 10.01 |
| Purchase of Fixed Assets | (89.02) | (401.53) |
| Interest Received | 44.74 | 69.26 |
| Sale/(Purchase) of Investments | (2,611.77) | 68.39 |
| Increase/(decrease) in Long term Loans & Advances | ||
| Dividend Received | 9.51 | 6.55 |
| Net Cash Flow From Investing Activities (B) | (2,646.04) | (247.32) |
| Particulars | 31-03-2026 | 31-03-2025 |
|---|---|---|
| Proceeds from Issue of Shares | – | 4,101.40 |
| Repayment of Long Term Borrowing | ||
| Increase/(Decrease) in Short term borrowing | (113.18) | 87.59 |
| Interest paid | (90.67) | (62.30) |
| Net Cash Flow From Financing Activities (C) | (203.85) | 4,126.69 |
| Particulars | 31-03-2026 | 31-03-2025 |
|---|---|---|
| Net Increase/(Decrease) in Cash and Cash Equivalents (A+B+C) | 231.65 | (11.21) |
| Particulars | 31-03-2026 | 31-03-2025 |
|---|---|---|
| Opening Balance | 651.52 | 662.73 |
| Closing Balance | 883.17 | 651.52 |
| Net Increase/(Decrease) In Cash And Cash Equivalents | 231.65 | (11.21) |