Poddar Pigments Limited — Quarter and year ended 31st March, 2026
| S. No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| Audited 31-Mar-26 | Unaudited 31-Dec-25 | ||
| 1 | Income from operation | ||
| a) Revenue from Operation (Gross) | 11,373.12 | 10,447.21 | |
| Less- GST | 1,327.93 | 1,272.90 | |
| Revenue from Operation (Net) | 10,045.19 | 9,174.31 | |
| b) Other Income | 360.69 | 24.08 | |
| Total Income from operation | 10,405.88 | 9,198.39 | |
| 2 | Expenses | ||
| a) Cost of materials consumed | 6,598.06 | 6,042.79 | |
| b) Changes in inventories of finished goods, work-in-progress and stock-in-trade | 259.45 | 252.06 | |
| c) Employee benefit expenses | 875.56 | 996.01 | |
| d) Finance costs | 67.64 | 15.50 | |
| e) Depreciation and amortization expenses | 244.84 | 233.71 | |
| f) Other Expenses | 1,884.82 | 1,252.58 | |
| Total expenses | 9,930.37 | 8,792.65 | |
| 3 | Profit/(loss) before Tax | 475.51 | 405.74 |
| 4 | Tax Expenses | ||
| Current Tax | 196.02 | 16.43 | |
| (123.01) | 163.94 | ||
| Deferred Tax | (71.86) | ||
| Tax Adjustment Of Earlier Years | |||
| 5 | Net Profit for the period | 474.36 | 225.37 |
| Other Comprehensive Income/(Expenses) | |||
| Items that will not be reclassified to profit & loss | |||
| a) Remeasurement of defined benefit obligations | (38.78) | (7.80) | |
| Income tax relating to these Items | 9.76 | 1.96 | |
| b) Change in fair value of investment in equities carried at fair value through OCI | (1,885.50) | (713.00) | |
| Income tax relating to these Items | 190.35 | 101.96 | |
| Total Other Comprehensive Income for the period | (1,724.17) | (616.88) | |
| 6 | |||
| Total Comprehensive Income for the period(after tax) (5+6) | (1,249.81) | (391.51) | |
| 7 | Paid up equity share capital (Face Value Of the share- Rs 10/- per share) | 1,061.00 | 1,061.00 |
| 8 | Other Equity | ||
| 9 | |||
| 10 | Earning per Equity Share (Not Annualised) (Before Other Comprehensive Income) | ||
| (Face value of Equity Share of Rs. 10 each) | |||
| 1. Basic | 4.47 | 2.12 | |
| 2. Diluted | 4.47 | 2.12 |
| Particulars | As at 31-Mar-26 (Audited) | As at 31-Mar-25 (Audited) |
|---|---|---|
| ASSETS | ||
| NON-CURRENT ASSETS | ||
| Property, Plant and Equipment | 15,838.08 | 12,301.69 |
| Capital Work-In-Progress | – | 266.53 |
| Intangible Assets | 103.47 | 8.68 |
| Financial Assets | ||
| – Investments | 5,916.50 | 8,758.81 |
| – Other Financial Assets | 159.39 | 152.58 |
| Other Non-Current Assets | 194.79 | 1,233.36 |
| Total Non current assets | 22,212.23 | 22,721.65 |
| CURRENT ASSETS | ||
| Inventories | 6,797.96 | 6,562.33 |
| Financial Assets | ||
| – Investments | 2,096.64 | 1,269.02 |
| – Trade Receivables | 8,664.74 | 6,479.04 |
| Cash and Cash Equivalents | 349.17 | 85.15 |
| Bank balances other than cash and cash equivalent | 120.07 | 3,182.47 |
| Other Financial Assets | 186.76 | 225.96 |
| Current Tax Asset (Net) | 771.35 | 828.34 |
| Other Current Assets | – | – |
| Total Current Assets | 18,986.69 | 18,635.05 |
| Total Assets | 41,198.92 | 41,356.70 |
| Particulars | As at 31-Mar-26 (Audited) | As at 31-Mar-25 (Audited) |
|---|---|---|
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| Equity Share Capital | 1,061.00 | 1,061.00 |
| Other Equity | 34,001.24 | 35,280.00 |
| Total Equity | 35,062.24 | 36,341.00 |
| LIABILITIES | ||
| NON-CURRENT LIABILITIES | ||
| Deferred Tax Liabilities (Net) | 1,334.45 | 1,386.19 |
| Total Non Current Liabilities | 1,334.45 | 1,386.19 |
| CURRENT LIABILITIES | ||
| Financial Liabilities | ||
| Borrowings | 611.08 | 1,223.79 |
| Trade Payables | ||
| – Total Outstanding Dues of Micro Enterprises & Small Enterprises | 906.82 | 232.71 |
| – Total Outstanding Dues of Creditors Other than Micro Enterprises & Small Enterprises | 2,191.22 | 1,355.39 |
| Other Financial Liabilities | 728.12 | 610.27 |
| Other Current Liabilities | 224.06 | 207.35 |
| Current Tax Liabilities (Net) | 140.93 | – |
| Total current liabilities | 4,802.23 | 3,629.51 |
| Total Equity and Liabilities | 41,198.92 | 41,356.70 |
| Particulars | For the year ended 31st March, 2026 | For the year ended 31st March, 2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit Before Tax as per Statement of Profit and Loss | 2,004.33 | 3,034.94 |
| Adjustments for: | ||
| Depreciation and impairment of property, plant and equipment | 937.59 | 795.03 |
| Actuarial (loss)/gains on defined benefit obligations | (52.58) | 1.80 |
| Net (Gain)/Loss on disposal of property, plant and equipment | 23.81 | 12.75 |
| Unrealized (Gain)/Loss on Exchange-Net | (141.37) | (39.17) |
| Net (Gain)/Loss on sale of investments | (71.40) | (3.22) |
| Income from investment (non trade) Dividend | (8.19) | |
| Interest income | (106.27) | (206.09) |
| Finance costs | 114.65 | 56.93 |
| (Gain)/Loss on fair valuation of investment through FVTPL on MF | (46.59) | (83.07) |
| (Gain)/Loss on fair valuation of investment through FVTPL ON Equity | 569.86 | |
| Liabilities written back | (49.10) | (85.33) |
| Cash generated from operations before working capital changes | 3,174.74 | 3,484.57 |
| Working capital adjustments: | ||
| (Increase)/decrease in trade receivables | (2,023.35) | 335.12 |
| (Increase)/decrease in non current financial assets | (6.81) | (48.28) |
| (Increase)/decrease in current financial assets bank balance other then cash & cash equivalent | 3,062.40 | (653.89) |
| (Increase)/decrease in non current assets | (38.89) | 9.42 |
| (Increase)/decrease in other current financial assets | (16.00) | (47.10) |
| (Increase)/decrease in other current assets | 56.99 | (185.41) |
| (Increase)/decrease in inventory | (235.63) | (830.75) |
| Increase/(decrease) in other current financial liabilities | 167.04 | (4.15) |
| Increase/ (decrease) in other current liabilities | 16.71 | 13.10 |
| Increase/(decrease) in trade payables | 1,488.96 | (302.01) |
| Cash generated from operations | 5,646.17 | 1,770.62 |
| Income tax paid | 129.53 | 548.84 |
| Net cash flows from operating activities [A] | 5,516.64 | 1,221.78 |
| B. CASH FLOW FROM INVESTING ACTIVITY | ||
| Proceeds from sale of property, plant and equipment | 27.68 | 7.91 |
| Purchase of property, plant and equipment | (3,176.43) | (2,426.66) |
| Purchase of Intangibles Assets | (99.84) | |
| (Purchase)/Sale of current investment | (1,279.49) | (96.61) |
| Interest received | 161.47 | 206.09 |
| Dividend Received | 8.19 | |
| (Purchase)/Sale of non-current investments | 257.57 | (209.76) |
| Net cash flows used in investing activities (B) | (4,100.85) | (2,519.00) |
| C. CASH FLOW FROM FINANCING ACTIVITY | ||
| Proceeds from / (Repayment of) Short Term Borrowings | (612.71) | 1,223.79 |
| Interest Paid | (114.65) | (56.93) |
| Dividends paid to equity holders | (424.40) | (424.40) |
| Net cash flows from/(used in) financing activities ( C) | (1,151.76) | 742.46 |
| Net increase in cash and cash equivalents (A+B+C) | 264.02 | (554.76) |
| Cash and cash equivalents at the beginning of the year | 85.15 | 639.91 |
| Cash and cash equivalents at the year end | 349.17 | 85.15 |
| Description | 2026 (Rs. lakh) | 2025 (Rs. lakh) |
|---|---|---|
| In Current Account including cash in hand | 22.52 | 11.32 |
| In EEFC Account | 326.65 | 73.83 |
| Cash and cash equivalents at year end | 349.17 | 85.15 |
| S. No. | 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) |
|---|---|---|---|---|---|---|
| 1 | Total Income from Operations | 10405.88 | 9198.39 | 8857.69 | 38170.64 | 37546.97 |
| 2 | Net Profit / (Loss) for the period (before Tax, Exceptional and/or Extraordinary items) | 475.51 | 405.74 | 615.41 | 2004.33 | 3034.94 |
| 3 | Net Profit / (Loss) for the period (before tax (after Exceptional and/or Extraordinary items) | 475.51 | 405.74 | 615.41 | 2004.33 | 3034.91 |
| 4 | Net Profit / (Loss) for the period after tax (after Exceptional and/or Extraordinary items) | 474.36 | 225.37 | 514.06 | 1475.94 | 2281.80 |
| 5 | Total Comprehensive Income for the period (Comprising Profit / (Loss) for the period (after tax) and Other Comprehensive Income (after tax)) | (1,249.81) | (391.51) | 6.44 | (902.17) | 1,925.63 |
| 6 | Equity Share Capital | 1061.00 | 1061.00 | 1061.00 | 1061.00 | 1061.00 |
| 7 | Reserves (Excluding Revaluation Reserve) as shown in the Audited Balance Sheet of the previous year | – | – | – | 34,001.24 | 35,280.00 |
| 8 | Earnings Per Share (of Rs. 10/- each) (for continuing and discontinued operations) | |||||
| 1. Basic | 4.47 | 2.12 | 4.85 | 13.91 | 21.51 | |
| 2. Diluted | 4.47 | 2.12 | 4.85 | 13.91 | 21.51 |