Labelkraft’s Reserves Rise, Borrowings Shift in FY2026

May 15, 2026 4 mins read Firehose Gupta

LABELKRAFT TECHNOLOGIES LIMITED — Half year and year ended 31st March 2026 (reporting period as per financial results)

Particulars	As at 31 March 2026	As at 31 March 2025
I. EQUITY AND LIABILITIES
1. Shareholders’ funds
(a) Share capital	324.40	324.40
(b) Reserves and surplus	1,008.63	877.61
Total Shareholders’ funds	1,333.03	1,202.01
2. Non-current liabilities
(a) Long term borrowings	141.00	186.00
(b) Deferred tax liabilities (Net)	16.35	7.51
(c) Long term Provision	–	–
(d) Other Long term Liabilities	1.00	1.00
Total Non-current liabilities	158.35	194.51
3. Current liabilities
(a) Short term borrowings	59.50	21.38
(b) Trade Payables:
(A) Total outstanding dues of micro enterprises and small enterprises	–	–
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	47.28	15.26
(c) Other current liabilities	28.12	101.69
(d) Short term provisions	18.12	10.73
Total Current liabilities	153.02	149.05
TOTAL EQUITY AND LIABILITIES	1,644.41	1,545.57

II. ASSETS
1. Non-current assets
(a) Property, Plant and Equipment and Intangible Assets
(i) Property, Plant and Equipment	1,095.09	1,132.25
(ii) Intangible Assets	0.10	0.12
(iii) Capital work-in-progress	–	–
(b) Deferred tax asset (net)	–	–
(c) Long term Loans and Advances	–	–
(d) Other Non-current Assets	12.35	12.35
Total Non-current assets	1,107.54	1,144.71
2. Current assets
(a) Inventories	209.67	177.63
(b) Trade receivables	171.38	141.80
(c) Cash and bank balances	107.63	57.38
(d) Short term Loans and advances	44.33	13.62
(e) Other current assets	3.86	10.42
Total Current assets	536.86	400.85
TOTAL ASSETS	1,644.41	1,545.57

Particulars	31st March, 2026 (Audited)	Half Year Ended 30th Sep, 2025 (Unaudited)	31st March, 2025 (Audited)	31st March, 2024 (Audited)	Year Ended 31st March, 2026
Income
Revenue from operations	1467.59	1010.12	170.04	950.06	2587.65
Other Income	7.18	6.85	17.59	21.65	29.24
Total Income (I+II)	1474.77	1016.97	187.63	971.71	2616.89

Particulars	31st March, 2026 (Audited)	Half Year Ended 30th Sep, 2025 (Unaudited)	31st March, 2025 (Audited)	31st March, 2024 (Audited)	Year Ended 31st March, 2026
Expenses
Cost of materials consumed	403.30	439.03	860.24	515.02	1343.33
Purchase of Stock-in-Trade	761.16	415.64	1180.90	790.01	1995.41
Changes in inventory of finished goods, work-in-progress and Stock-in-Trade	28.33	4.51	9.22	16.03	32.55
Employee benefits expense	29.83	59.87	131.16	115.24	191.40
Finance cost	25.22	55.75	211.19	301.17	280.36
Depreciation and amortisation expense	71.69	98.22	145.33	129.07	169.53
Other expenses	173.59	175.90	292.09	329.01	349.18
Total Expenses	2083.12	1848.93	2839.33	2095.54	3552.72

Particulars	31st March, 2026 (Audited)	Half Year Ended 30th Sep, 2025 (Unaudited)	31st March, 2025 (Audited)	31st March, 2024 (Audited)	Year Ended 31st March, 2026
Profit Before Exceptional, Extraordinary Item and Tax (III-IV)	(608.35)	(831.96)	(2651.70)	(1123.79)	(935.83)
Exceptional Items	–	–	–	–	–
Extraordinary Items	–	–	–	–	–
Profit Before Tax (V)	(608.35)	(831.96)	(2651.70)	(1123.79)	(935.83)
Tax Expense:
(1) Current tax	–	–	–	–	–
(2) Deferred tax	21.30	(8.55)	–	–	12.75
Profit After Tax (VI)	(629.65)	(823.41)	(2651.70)	(1123.79)	(948.58)

Particulars	31st March, 2026 (Audited)	Half Year Ended 30th Sep, 2025 (Unaudited)	31st March, 2025 (Audited)	31st March, 2024 (Audited)	Year Ended 31st March, 2026
Earnings Per Share (EPS) – Rs.
(1) Basic	(2.33)	(2.33)	(7.44)	(3.30)	(9.77)
(2) Diluted	(2.33)	(2.33)	(7.44)	(3.30)	(9.77)

Particulars	As at 31 March 2026	As at 31 March 2025
A. Cash flows from operating activities
Profit before tax	177.41	166.60
Adjustments for non cash and non operating items:
– Interest Expense	21.18	30.17
– Profit on sale of fixed assets	(3.80)	–
– Provision	1.95	2.13
– Interest Income	(4.08)	(6.80)
– Increase in Deferred Tax	–	–
– Depreciation and Amortization expense	43.19	29.01
Operating Profit Before changes in working capital	235.85	221.11
(Increase)/Decrease in other non current assets	–	17.50
(Increase)/Decrease in loans and advances	(30.71)	(7.09)
(Increase)/Decrease in trade receivables	(29.58)	(5.43)
(Increase)/Decrease in Inventory	(32.04)	6.34
(Increase)/Decrease in other current assets	6.56	(7.62)
Increase/(Decrease) in trade payables	32.03	4.92
Increase/(Decrease) in Long term Provision	–	(8.61)
Increase/(Decrease) in Short term Provision	5.44	(1.14)
Increase/(Decrease) in other Non current liabilities	–	1.00
Increase/(Decrease) in other current liabilities	(73.58)	(0.04)
Cash flows from operating activities before taxes paid	113.98	220.94
Less: Income taxes (paid)/refund	(37.54)	(30.67)
Net cash flows from operating activities	76.44	190.27

Particulars	As at 31 March 2026	As at 31 March 2025
B. Cash flows from investing activities
Payment towards purchase of PPE and CWIP	(13.15)	(447.23)
Capital Advances	–	47.04
Sale of property, plant and equipment	10.93	–
Interest Received	4.08	6.80
Net Cash flows from (used in) investing activities	1.86	(393.39)

Particulars	As at 31 March 2026	As at 31 March 2025
C. Cash flows from Financing activities
Proceeds from issue of shares	–	–
Proceeds/Repayment of borrowings	(6.88)	40.98
Interest expense	(21.18)	(30.17)
Net Cash flows from (used in) financing activities	(28.05)	10.81

Particulars	As at 31 March 2026	As at 31 March 2025
Net increase in cash and cash equivalents [D] = [A] + [B] + [C]	50.25	(192.31)
Cash and cash equivalents at the beginning of the period [E]	57.38	249.69
Cash and bank balances at the end of the period [D] + [E]	107.63	57.38

Particulars	As at 31 March 2026	As at 31 March 2025
Cash & Cash Equivalents
– Balances with Banks
— in current accounts	40.71	0.35
— in Deposit accounts for less than 3 months	6.08	5.79
— Principal Amount	–	–
— Interest	–	–
– Cash on hand	0.84	0.90
Other bank balances
Bank deposits for more than 3 months
— Principal Amount	60.00	50.34
— Interest	–	–
Total Cash & Bank Balances	107.63	57.38

Particulars	31st March 2025 (Audited)	30th September 2025 (Unaudited)	31st March 2026 (Audited)	31st March 2026 (Audited)	31st March 2025 (Audited)
			Half Year Ended	Year Ended

1 Segment Revenue
a. Labels & Ribbons	665.78	668.08	583.26	1,251.33	1,168.94
b. Licenses	327.30	291.58	706.17	997.75	748.02
Total	993.08	959.66	1,289.43	2,249.08	1,916.96
Less: Inter Segment revenue	–	–	–	–	–
Add: Un-allocable Revenue	–	88.98	172.17	261.15	159.53
Net sales/Income From Operations	993.08	1,048.64	1,461.59	2,510.23	2,076.49

2 Segment Results (Profit)(+)/ Loss (-) before tax and interest from Each segment
a. Labels & Ribbons	177.73	94.92	37.57	132.48	131.11
b. Licenses	7.30	5.59	5.85	11.45	15.89
Total	185.03	100.51	43.42	143.93	146.99
Less:
i. Interest	16.03	11.95	9.23	21.18	30.17
ii. Other Un-allocable Expenditure net off	132.87	115.65	121.90	237.55	140.70
36.13		-27.09	-87.71	-114.80	-23.88
Add:
iii. Un-allocable Revenue	–	88.98	172.17	261.15	159.53
iv. Un-allocable income

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