Retaggio Industries Limited — Fourth quarter and financial year ended 31 March 2026
| PARTICULARS | Quarter Ended 31.03.2026 | Quarter Ended 31.12.2025 | Quarter Ended 31.03.2025 | Year Ended 31.03.2026 | Year Ended 31.03.2025 |
|---|---|---|---|---|---|
| (Audited) | (Un-audited) | (Audited) | (Audited) | (Audited) | |
| Revenue: Revenue from Operations | 5,143.67 | 218.80 | 1,146.24 | 8,398.45 | 2,349.21 |
| Other Income | – | – | – | – | – |
| Total Revenue (A) | 5,143.67 | 218.80 | 1,146.24 | 8,398.45 | 2,349.21 |
| Expenses: | |||||
| a) Cost of material consumed | – | – | – | – | – |
| b) Purchase of stock-in-trade | 3,192.04 | 987.04 | 1,058.69 | 7,034.72 | 1,375.14 |
| c) Changes in Inventories of Finished Goods, Work-in-Progress and Stock-in-Trade | 1,224.49 | -848.37 | -57.19 | -61.81 | 284.24 |
| d) Employee benefit expenses | 13.54 | 18.42 | 35.17 | 61.75 | 51.62 |
| e) Finance Costs | 57.54 | 27.62 | 26.76 | 139.77 | 110.19 |
| f) Depreciation and amortization expenses | 2.25 | 2.25 | 1.92 | 8.98 | 7.68 |
| g) Other Expenses | 102.92 | 18.75 | 224.32 | 162.48 | 234.12 |
| Total Expenses (B) | 4,592.78 | 205.71 | 1,289.67 | 7,345.89 | 2,062.99 |
| Profit (+)/Loss (-) before Exceptional items and tax | 550.89 | 13.09 | -143.43 | 1,052.56 | 286.22 |
| Exceptional Items | – | – | – | – | – |
| Profit (+)/Loss (-) before tax (C = A-B) | 550.89 | 13.09 | -143.43 | 1,052.56 | 286.22 |
| Income Tax Expenses | |||||
| 1) Current Tax | 82.63 | 1.96 | – | 157.88 | 42.93 |
| 2) Deferred Tax | – | – | – | – | – |
| Total Tax Expenses/ (Income) (D) | 82.63 | 1.96 | 0.00 | 157.88 | 42.93 |
| Profit (+)/Loss (-) for the period (E = C- D) | 468.26 | 11.13 | -143.43 | 894.68 | 243.29 |
| Other Comprehensive Income (after tax) | – | – | – | – | – |
| Total Comprehensive Income for the period | 468.26 | 11.13 | -143.43 | 894.68 | 243.29 |
| Particular | 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 |
|---|---|---|---|---|---|
| Basic Earning per share | 2.58 | 0.07 | 0.00 | 4.92 | 2.60 |
| Diluted Earning per share | 2.58 | 0.07 | 0.00 | 4.92 | 2.60 |
| Particular | 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 |
|---|---|---|---|---|---|
| Paid up Equity Share Capital | 1,816.82 | 1,556.61 | 936.81 | 1,816.82 | 936.81 |
| Particulars | Note No. | As at 31 March 2026 Audited | As at 31 March 2025 Audited |
|---|---|---|---|
| ASSETS | |||
| Non-current assets | |||
| Property, Plant and Equipment | 1 | 227.49 | 230.21 |
| Capital W.I.P | – | – | |
| Financial Assets | |||
| i Investments | 2 | – | – |
| Deferred tax assets (net) | 3 | – | – |
| Other non-current assets | 4 | 320.00 | 320.00 |
| Current assets | |||
| Inventories | 5 | 1,717.07 | 1,655.27 |
| Financial Assets | |||
| i Trade receivables | 6 | 4,936.55 | 1,502.54 |
| ii Cash and cash equivalents | 7 | 0.94 | 1.27 |
| iii Loans and advances | 8 | 1,558.36 | 96.72 |
| Other Current Assets | 9 | 93.60 | 48.56 |
| Total ASSETS | 8,854.01 | 3,854.57 | |
| EQUITY AND LIABILITIES | |||
| Equity | |||
| Equity Share capital | 10 | 1,816.82 | 936.82 |
| Reserve and Surplus | 11 | 3,383.86 | 1,166.31 |
| Money Received against Share Warrants | 1,073.04 | – | |
| Liabilities | |||
| Non Current Liabilities | |||
| Other non-current liabilities | – | – | |
| Long term borrowings | 12 | 679.20 | 252.04 |
| Deferred Tax Liabilities (net) | 4.84 | 4.84 | |
| Provisions | 1.92 | 1.92 | |
| Current liabilities | |||
| Financial Liabilities | |||
| Short-term borrowings | 13 | 1,216.93 | 927.24 |
| Trade payables | 14 | 424.96 | 227.92 |
| Other current liabilities | 15 | 51.44 | 298.87 |
| Provisions | 16 | 201.00 | 38.61 |
| Total EQUITY AND LIABILITIES | 8,854.01 | 3,854.57 |
| Particulars | For the Year Ended 31 March 2026 Audited | For the Year Ended 31 March 2025 Audited |
|---|---|---|
| (A) Cash flows from Operating Activities | ||
| Profit for the Year | 1,052.55 | 286.21 |
| Depreciation and Amortization | 8.98 | 7.68 |
| Gratuity | – | – |
| Other Inflows / (Outflows) of cash | 1,165.00 | 0.77 |
| Finance costs | 139.77 | 110.19 |
| Operating profit / (loss) before working capital changes | 2,366.30 | 404.86 |
| Changes in assets and liabilities: | ||
| (Increase) / Decrease in trade receivables | -3,763.12 | -1,096.48 |
| Increase / (Decrease) in trade payables | 197.04 | 206.05 |
| (Increase) / Decrease in inventories | -61.81 | 284.24 |
| Increase / (Decrease) in other current liabilities | -85.03 | 19.38 |
| (Increase) / Decrease in Short Term Loans & Advances | -1,132.53 | 270.52 |
| (Increase) / Decrease in other current assets | -45.04 | -20.52 |
| Net Cash Generated From/ (Used in) operations | -2,524.19 | 68.06 |
| Tax paid (net of refunds) | – | – |
| Net Cash From/(Used in) Operating Activities (A) | -2,524.19 | 68.06 |
| (B) Cash Flows from Investing Activities | ||
| Purchase of Fixed Assets | -6.26 | -6.36 |
| Capital W.I.P | – | – |
| Net cash from/(Used in) Investing Activities (B) | -6.26 | -6.36 |
| (C) Cash flows from Financing Activities | ||
| Finance cost | -139.77 | -110.19 |
| Increase in Share Capital | 880.00 | – |
| Proceeds from Convertible warrants | 1,073.04 | – |
| Proceeds from Long term borrowings | 451.69 | 120.35 |
| Proceeds from Short term borrowings | 265.17 | – |
| Repayment of Short term borrowings | – | -81.27 |
| Other Inflows/(Outflows) of Cash | – | -42.93 |
| Net cash from/(Used in) Financing Activities (C) | 2,530.13 | -114.04 |
| Increase in Cash and Cash Equivalents during the year (A+B+C) | -0.32 | -52.34 |
| Cash and Cash Equivalents at the beginning of the year | 1.26 | 53.60 |
| (D) Cash and Cash Equivalents at the end of the year | 0.94 | 1.26 |