Arihant Superstructures Limited — Quarter ended March 31, 2026 (Audited) and year ended March 31, 2026 (Audited)
| Particulars | As at March 31, 2026 Audited | As at March 31, 2025 Audited |
|---|---|---|
| A ASSETS | ||
| Non Current Assets | ||
| (a) Property, Plant & Equipment | ||
| (i) Tangible Assets – Gymkhana Land | 3,724.49 | 3,724.49 |
| (ii) Tangible Assets – Others | 604.05 | 492.32 |
| (b) Intangible Assets | 3.54 | 3.54 |
| (c) Capital Work in Progress – Gymkhana Building | 2,009.48 | 347.72 |
| (d) Investment Property | 250.27 | 254.30 |
| (e) Financial Assets | ||
| (i) Investments | 506.21 | 505.41 |
| (ii) Other Financial Assets | 591.93 | 493.91 |
| 7,689.97 | 5,821.69 | |
| Current Assets | ||
| (a) Inventories | 37,693.24 | 20,139.40 |
| (b) Financial Assets | ||
| (i) Investments | – | 14.09 |
| (ii) Trade Receivable | 3,820.99 | 4,556.86 |
| (iii) Cash & Cash Equivalents | 180.04 | 555.44 |
| (iv) Loans & Advances | 1.40 | 1.65 |
| (v) Other Financial Assets | 293.00 | 370.93 |
| (c) Current Tax Assets (Net) | 353.91 | 49.18 |
| (d) Other Current Assets | 4,009.27 | 3,315.11 |
| (e) Land | 33,933.65 | 34,927.98 |
| 80,299.59 | 63,919.21 | |
| TOTAL ASSETS | 87,989.56 | 69,740.90 |
| B EQUITY AND LIABILITIES | ||
| EQUITY | ||
| (a) Equity Share Capital | 4,325.00 | 4,116.00 |
| (b) Instruments entirely Equity in nature | – | 940.87 |
| (c) Other Equity | 21,092.38 | 17,596.57 |
| 25,417.38 | 22,653.44 | |
| Liabilities | ||
| Non Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 37,783.55 | 31,612.94 |
| (b) Deferred Tax Liabilities (net) | 16.20 | 13.90 |
| (c) Provisions | 20.92 | 6.54 |
| 37,820.67 | 31,633.38 | |
| Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 7,298.23 | 567.41 |
| (ii) Trade Payables | ||
| – Due to Micro and Small Enterprises | 496.84 | 585.29 |
| – Due to Other than Micro and Small Enterprises | 3,363.85 | 2,313.36 |
| (iii) Other Financial Liabilities | 1,770.12 | 2,210.90 |
| (b) Other Current Liabilities | ||
| (i) Advance from Customers | 10,456.66 | 8,718.08 |
| (ii) Other Current Liabilities | 1,095.60 | 882.09 |
| (c) Provisions | 270.21 | 176.95 |
| 24,751.51 | 15,454.08 | |
| TOTAL EQUITY AND LIABILITIES | 87,989.56 | 69,740.90 |
| Particulars | Quarter Ended March 31, 2026 Audited | Quarter Ended Dec 31, 2025 Unaudited | Quarter Ended March 31, 2025 Audited | Year Ended March 31, 2026 Audited | Year Ended March 31, 2025 Audited |
|---|---|---|---|---|---|
| 1 Income | |||||
| (a) Revenue from Operations | 4,313.24 | 2,672.27 | 1,484.79 | 9,081.84 | 12,075.47 |
| (b) Other Income | 49.23 | 23.49 | 154.61 | 140.88 | 323.55 |
| Total Income | 4,362.47 | 2,695.76 | 1,639.40 | 9,222.72 | 12,399.02 |
| 2 Expenses | |||||
| (a) Land, Construction & other cost | 9,101.13 | 6,071.78 | 2,854.35 | 20,289.94 | 7,135.65 |
| (b) Changes in inventories | (6,454.75) | (5,176.42) | (3,217.12) | (17,553.84) | (2,773.63) |
| (c) Employee benefits expense | 282.81 | 282.46 | 338.20 | 1,242.64 | 1,173.46 |
| (d) Finance costs | 542.42 | 782.72 | 434.96 | 2,565.08 | 553.98 |
| (e) Depreciation & Amortization | 26.66 | 27.66 | 18.47 | 99.47 | 51.84 |
| (f) Other expenses | 792.50 | 685.51 | 1,541.85 | 2,424.94 | 4,268.72 |
| Total expenses | 4,290.77 | 2,673.71 | 1,970.71 | 9,068.23 | 10,410.02 |
| 3 Profit / (Loss) before exceptional items and tax (1 – 2) | 71.70 | 22.05 | (331.31) | 154.49 | 1,989.00 |
| 4 Exceptional Items (net) | – | – | – | – | – |
| 5 Profit / (Loss) before tax (3 + 4) | 71.70 | 22.05 | (331.31) | 154.49 | 1,989.00 |
| 6 Tax expense: | |||||
| (a) Current tax expense | 3.74 | 6.42 | (121.97) | 25.79 | 350.54 |
| (b) MAT Credit Entitlement | (25.79) | – | (300.52) | (25.79) | (309.72) |
| (c) Deferred tax | 1.42 | 2.50 | (2.89) | 8.80 | 0.28 |
| (20.63) | 8.92 | (425.38) | 8.80 | 41.10 | |
| 7 Profit / (Loss) after tax (5 – 6) | 92.33 | 13.13 | 94.07 | 145.69 | 1,947.90 |
| 8 Other Comprehensive Income | |||||
| (a) Items that will not be reclassified to profit & loss | |||||
| – Remeasurement gain / (loss) on defined benefit plans | (23.37) | – | 17.14 | (23.37) | 17.14 |
| – Income Tax on Items that will not be reclassified to Profit or Loss | 6.50 | – | (4.99) | 6.50 | (4.99) |
| (16.87) | – | 12.15 | (16.87) | 12.15 | |
| (b) Items that will be reclassified to Statement of Profit and Loss | – | – | – | – | – |
| Other comprehensive income | (16.87) | – | 12.15 | (16.87) | 12.15 |
| 9 Total Comprehensive Income for the period (7 + 8) | 75.46 | 13.13 | 106.22 | 128.82 | 1,960.05 |
| 10 Earnings per share (of Rs. 10/- each): | |||||
| (a) Basic | 0.21 | 0.03 | 0.23 | 0.34 | 4.73 |
| (b) Diluted* | 0.21 | 0.03 | 0.22 | 0.34 | 4.50 |
| Particulars | For the Year Ended March 31, 2026 | For the Year Ended March 31, 2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit before Tax and before Extra ordinary Items : | 154.49 | 1,989.00 |
| Adjustment for Non Cash Items | ||
| Depreciation & Amortisation | 99.47 | 51.84 |
| Loss / (Profit) on Sale of Fixed Assets | (4.22) | 0.75 |
| Loss / (Profit) from Partnership firm | (0.43) | – |
| Interest Paid | 2,565.08 | 553.98 |
| Interest Received | (37.68) | (142.29) |
| Remeasurement (gain)/ loss on defined benefit plans | (23.37) | 17.14 |
| Sundry balances written off | (56.99) | (131.14) |
| Changes in Working Capital | ||
| (Increase) / Decrease in Inventories | (17,553.84) | (2,773.63) |
| (Increase) / Decrease in Financial Assets | 704.60 | (238.94) |
| (Increase) / Decrease in Non- Financial Assets | 311.36 | (12,660.69) |
| Increase / (Decrease) in Financial Liability | 7,309.07 | 2,542.76 |
| Increase / (Decrease) in Non-Financial Liability | 2,059.73 | 6,030.29 |
| Cash flow from Operating Activities before Tax and Extraordinary Items | (4,472.73) | (4,760.93) |
| Income Tax paid | (315.92) | (40.82) |
| Cash flow from Operating Activities before Extraordinary Items | (4,788.65) | (4,801.75) |
| Adjustment for Extraordinary Items | ||
| Cash Generated / (Used) from Operating Activities | (4,788.65) | (4,801.75) |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| (Purchase)/Sale of Fixed Assets (Net) | (1,864.71) | (4,435.92) |
| (Purchase)/Sale of Investments In Equity | (0.80) | (499.00) |
| (Loss) / Profit from Partnership firm | 0.43 | – |
| Interest Received on Investment | 37.68 | 142.29 |
| Cash Generated from Investment Activities | (1,827.40) | (4,792.63) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Issue / (Redemption) of Share Warrants | (940.87) | – |
| Issue of Share Capital | 209.00 | – |
| Increase/(Decrease) in Security Premium | 3,554.48 | – |
| Increase/(Decrease) in Borrowing | 6,170.61 | 10,654.81 |
| Interest paid | (2,565.08) | (553.98) |
| Dividend Paid | (187.49) | (124.91) |
| Cash Generated from Financing Activities | 6,240.65 | 9,975.92 |
| Net Increase in Cash & Cash Equivalents | (375.40) | 381.54 |
| Opening Balance of Cash & Cash Equivalents | 555.44 | 173.90 |
| Closing Balance of Cash & Cash Equivalents | 180.04 | 555.44 |
| (i) Cash in Hand | 7.34 | 5.60 |
| (ii) Balance with Bank | 123.60 | 548.78 |
| (iii) Balance with Fixed Deposit | 49.10 | 1.06 |
| Closing Balance of Cash & Cash Equivalents | 180.04 | 555.44 |
| Particulars | As at March 31, 2026 Audited | As at March 31, 2025 Audited |
|---|---|---|
| 1. ASSETS | ||
| (I) NON CURRENT ASSETS | ||
| (a) Property, Plant & Equipment | ||
| (i) Tangible Assets – Gymkhana Land | 3,724.49 | 3,724.49 |
| (ii) Tangible Assets – Others | 5,120.94 | 4,229.89 |
| (b) Intangible Assets | 6.36 | 6.67 |
| (c) Capital Work in Progress – Gymkhana Building | 2,142.21 | 392.63 |
| (d) Right to Use Asset | 128.95 | – |
| (e) Investment in Property | 1,444.10 | 1,460.20 |
| (f) Financial Assets | ||
| (i) Investments | 0.96 | 0.16 |
| (ii) Other Financial Assets | 1,517.96 | 4,526.46 |
| (g) Deferred Tax Assets (net) | 34.16 | 24.39 |
| Total Non Current Assets | 14,120.13 | 14,364.89 |
| (II) CURRENT ASSETS | ||
| (a) Inventories | 89,795.88 | 72,847.32 |
| (b) Financial Assets | ||
| (i) Investments | 14.09 | 2.66 |
| (ii) Trade Receivable | 10,044.66 | 11,380.30 |
| (iii) Cash & Cash Equivalents | 1,447.70 | 1,817.17 |
| (iv) Bank Balance other than above | 556.43 | 434.56 |
| (v) Loans and advances | 4.51 | 8.27 |
| (vi) Other Financial Assets | 4,370.40 | 2,608.97 |
| (c) Other Current Assets | 8,458.45 | 7,602.79 |
| (d) Land | 48,202.94 | 47,548.38 |
| Total Current Assets | 162,895.06 | 144,250.42 |
| TOTAL ASSETS | 177,015.19 | 158,615.31 |
| 2. EQUITY AND LIABILITIES | ||
| (I) EQUITY | ||
| (a) Equity Share Capital | 4,325.00 | 4,116.00 |
| (b) Instruments entirely equity in nature | – | 940.87 |
| (c) Other Equity | 32,020.30 | 25,860.06 |
| (d) Non – Controlling Interest | 8,638.65 | 6,862.37 |
| Total Equity | 44,983.95 | 37,779.30 |
| (II) NON CURRENT LIABILITIES | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 75,751.01 | 70,403.15 |
| & |