Cubex Tubings Limited — Quarter and year ended 31 March 2026 (audited)
| Particulars | Quarter Ended 31-03-2026 (Audited) | Quarter Ended 31-12-2025 (Unaudited) | Quarter Ended 31-03-2025 (Audited) | Year Ended 31-03-2026 (Audited) | Year Ended 31-03-2025 (Audited) |
|---|---|---|---|---|---|
| Income from Operations | |||||
| (I) Revenue from Operation | 8,940.11 | 7,503.22 | 8,422.51 | 28,800.55 | 26,712.03 |
| (II) Other Income | 544.05 | 183.12 | 67.02 | 822.08 | 207.16 |
| (III) Total Revenue (I+II) | 9,484.16 | 7,686.34 | 8,489.53 | 29,622.63 | 26,919.19 |
| (IV) Expenses | |||||
| a. Cost of Materials Consumed | 11,109.85 | 9,716.71 | 5,775.22 | 31,966.86 | 25,689.14 |
| b. Purchase of stock-in-Trade | – | – | – | – | – |
| c. Changes in inventories of Finished goods, work-in-progress and stock-in trade | (2,404.86) | (2,950.91) | 1,863.95 | (5,524.62) | (1,356.64) |
| d. Employee benefits expense (Including Outsourcing Expenses) | 42.42 | 59.72 | 31.05 | 186.98 | 172.88 |
| e. Finance Cost | 99.17 | 99.75 | 52.16 | 387.91 | 247.88 |
| f. Depreciation and amortisation expense | 44.46 | 28.38 | 30.66 | 128.83 | 121.24 |
| g. Other expenses | 465.49 | 311.02 | 457.04 | 1,513.16 | 1,236.75 |
| Total expenses | 9,356.54 | 7,264.68 | 8,210.08 | 28,659.11 | 26,111.25 |
| (V) Profit (+)/ Loss (-) before exceptional and extraordinary items and tax (III-IV) | 127.62 | 421.66 | 279.45 | 963.51 | 807.94 |
| (VI) Exceptional Items | – | – | – | – | – |
| (VII) Exceptional Items before extraordinary items and tax (V-VI) | 127.62 | 421.66 | 279.45 | 963.51 | 807.94 |
| (VIII) Extraordinary items | – | – | – | – | – |
| (IX) Profit before tax (VII-VIII) | 127.62 | 421.66 | 279.45 | 963.51 | 807.94 |
| (X) Tax Expense | |||||
| i) Current Tax | 47.64 | 117.30 | 86.06 | 280.18 | 182.62 |
| ii) MAT credit entitlement | (73.31) | – | (47.75) | (73.31) | (47.75) |
| iii) Deferred tax liability / (asset) | 16.10 | (6.44) | 10.68 | 11.26 | 7.21 |
| (XI) Net Profit(+)/Loss(-)or the period from continuing operations (VII-VIII) | 137.20 | 310.81 | 230.46 | 745.39 | 665.86 |
| (XII) Profit (+)/ Loss (-) from discontinuing operations | – | – | – | – | – |
| (XIII) Tax expense from discontinuing operations | – | – | – | – | – |
| (XIV) Profit (+)/ Loss (-) from discontinuing operations (after tax) (XII-XIII) | – | – | – | – | – |
| (XV) Profit (+)/ Loss (-) for the period (XI+XIV) | 137.20 | 310.81 | 230.46 | 745.39 | 665.86 |
| (XVI) Other comprehensive income for the period | – | – | – | – | – |
| (XVII) Total comprehensive income for the period | 137.20 | 310.81 | 230.46 | 745.39 | 665.86 |
| Paid up equity share capital- Face value of Rs.10 each | 1,431.89 | 1,431.89 | 1,431.89 | 1,431.89 | 1,431.89 |
| Other Equity | |||||
| (XVI) Earnings Per equity Share (EPS) (Rs) | |||||
| i) Basic / Weighted | 0.96 | 2.17 | 1.61 | 5.21 | 4.65 |
| ii) Diluted | 0.96 | 2.17 | 1.61 | 5.21 | 4.65 |
| PARTICULARS | Note No. | As at 31st March 2026 | As at 31st March 2025 |
|---|---|---|---|
| Amount | Amount | ||
| ASSETS | |||
| Non – Current Assets | |||
| Property, Plant, Equipment | 3 | 1,322.02 | 1,356.26 |
| Capital WIP | – | – | |
| Financial Assets | |||
| Investments | – | – | |
| Other Financial Assets | 4 | 554.74 | 543.12 |
| Deferred tax Asset (Net) | 5 | – | – |
| Other non current assets | 1,611.52 | 1,747.22 | |
| Total Non-Current Assets | 3,488.28 | 3,646.61 | |
| Current Assets | |||
| Inventories | 6 | 8,810.60 | 3,151.60 |
| Financial Assets | |||
| Trade receivables | 7 | 5,224.36 | 5,990.83 |
| Cash and cash equivalents | 8 | 398.77 | 189.57 |
| Current Tax Assets | 9 | – | – |
| Other current assets | 2,837.25 | 1,020.17 | |
| Total Current Assets | 17,270.98 | 10,352.16 | |
| Total Assets = | 20,759.27 | 13,998.78 | |
| EQUITY AND LIABILITIES | |||
| Equity | |||
| Equity Share capital | 10 | 1,426.01 | 1,426.01 |
| Other equity | 11 | 6,904.80 | 6,159.42 |
| Total Equity | 8,330.82 | 7,585.43 | |
| Non-Current liabilities | |||
| Financial liabilities | |||
| (i) Borrowings | 12 | 374.89 | 395.89 |
| Deferred tax liabilities (Net) | 13 | 195.44 | 184.18 |
| Total Non- Current liabilities | 570.32 | 580.06 | |
| Current liabilities | |||
| Financial liabilities | |||
| Borrowings | 14 | 3,967.05 | 2,949.23 |
| Trade Payables | 15 | – | – |
| Dues of small enterprises and micro enterprises | – | – | |
| Dues of creditors other than small enterprises and micro enterprises | 7,273.25 | 2,357.72 | |
| Other Financial Liabilities | 16 | 391.55 | 363.09 |
| Other Liabilities | |||
| Provisions | 17 | 226.27 | 163.24 |
| Total Current liabilities | 11,858.13 | 5,833.27 | |
| Total Equity and Liabilities = | 20,759.27 | 13,998.78 |
| Particulars | For the year ended 31/03/2026 | For the year ended 31/03/2025 |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit / (Loss) before tax | 963.51 | 807.94 |
| Adjustments to reconcile profit before tax to net cash from / (used in) operating activities. | ||
| Depreciation on property, plant and equipment | 128.83 | 121.24 |
| (Gain)/loss on sale of property, plant and equipment | – | 3.76 |
| Interest income | (195.67) | (207.16) |
| Finance costs (including fair value change in financial instruments) | 387.91 | 247.88 |
| Operating Profit before working capital changes | 1284.58 | 973.66 |
| Working capital adjustments | ||
| Decrease/ (increase) in Inventory | (5659.00) | (1614.69) |
| Increase/ (decrease) in Trade Payables | 4915.53 | 1046.83 |
| (Increase) / decrease in Trade Receivables | 766.47 | (1464.13) |
| Decrease/ (increase) in Other Current assets | (1817.08) | 117.84 |
| Decrease/ (increase) in other Non-Current assets | 135.70 | (420.01) |
| Increase/ (decrease) in Short Term Provisions | 65.11 | 55.73 |
| Increase/ (decrease) Other Current Liabilities | 28.47 | (97.81) |
| Increase/ (decrease) in Short term borrowings | 1017.82 | 1459.85 |
| Cash generated from operations = | 737.60 | 57.26 |
| Income tax paid | (208.95) | (134.86) |
| Cash flow before extraordinary items | 528.65 | (77.60) |
| Net cash flows from operating activities (A) | 528.65 | (77.60) |
| B. Cash flow from Investing activities | ||
| Payment for purchase and construction of property, plant and equipment | (94.59) | (46.89) |
| Proceeds from sale of property, plant and equipment | – | 6.50 |
| Interest received | 195.67 | 207.16 |
| Loans given | (11.62) | (413.07) |
| Net cash flows from / (used in) investing activities (B) | 89.46 | (246.29) |
| C. Cash flow from financing activities | ||
| Proceeds from long term loans and borrowings | (21.00) | 378.34 |
| Interest payment | (387.91) | (247.88) |
| Net cash flows from / (used in) financing activities (C) | (408.91) | 130.46 |
| Net increase / (decrease) in cash and cash equivalents (A+B+C) | 209.20 | (193.43) |
| Opening Balance of Cash | 189.57 | 383.00 |
| Closing Balance | 398.77 | 189.57 |
| Components of Cash and Cash Equivalents | ||
| Cash on Hand | 49.97 | 25.77 |
| Balances with bank in current account | 348.80 | 163.80 |
| Balance at the end of the year | 398.77 | 189.57 |