VINAYAK POLYCON INTERNATIONAL LIMITED — Quarter and year ended March 31, 2026
| S. No. | Particulars | QUARTER ENDED | FINANCIAL YEAR ENDED | |||
|---|---|---|---|---|---|---|
| 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 | ||
| Unaudited | Unaudited | Unaudited | Audited | Audited | ||
| I | Income | |||||
| a) Revenue From Operations | 507.15 | 468.48 | 511.80 | 1,989.98 | 2,117.09 | |
| b) Other Income | 3.16 | 2.46 | 3.16 | 2.65 | ||
| Total Income (a+b) | 510.31 | 468.48 | 514.26 | 1,993.14 | 2,119.74 | |
| II | Expenses | |||||
| a) Cost of Material Consumed | 298.64 | 272.27 | 307.76 | 1,193.61 | 1,289.47 | |
| b) Changes in inventory of finished goods | 1.94 | 0.06 | -15.96 | -5.37 | 3.78 | |
| c) Employee benefits expense | 55.10 | 71.43 | 52.03 | 243.44 | 234.59 | |
| d) Finance costs | 6.19 | 4.87 | 7.14 | 22.69 | 31.83 | |
| e) Depreciation and amortization expense | 15.54 | 14.05 | 17.11 | 57.69 | 68.53 | |
| f) Other expenses | 131.10 | 105.09 | 136.84 | 467.39 | 461.28 | |
| Total expenses (a+f) | 508.51 | 467.77 | 504.92 | 1,979.45 | 2,089.48 | |
| III | Profit/(loss) before exceptional items and tax | 1.80 | 0.71 | 9.34 | 13.69 | 30.26 |
| IV | Exceptional Items | – | – | – | – | – |
| V | Profit/(loss) before tax (I-II) | 1.80 | 0.71 | 9.34 | 13.69 | 30.26 |
| Tax expense: | ||||||
| (1) Current tax | 2.71 | 0.48 | 6.92 | 7.12 | 14.41 | |
| (2) Deferred tax | 4.94 | -1.12 | -6.82 | 1.39 | -6.63 | |
| VII | Profit (Loss) for the period from continuing operations | -5.85 | 1.35 | 9.24 | 5.18 | 22.48 |
| VIII | Profit/(loss) from discontinued operations | – | ||||
| IX | Tax expense of discontinued operations | |||||
| X | Profit/ (loss) from Discontinued operations (after tax) | – | ||||
| XI | Profit/(loss) for the period (III-V) | -5.85 | 1.35 | 9.24 | 5.18 | 22.48 |
| Other Comprehensive Income | ||||||
| (i) Items that will not be reclassified to profit or loss | – | – | – | – | – | |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | – | – | – | – | – | |
| (i) Items that will be reclassified to profit or loss | – | – | – | – | – | |
| (ii) Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – | |
| XIII | Total Comprehensive Income for the period (Comprising Profit(Loss) and Other Comprehensive Income for the period) | -5.85 | 1.35 | 9.24 | 5.18 | 22.48 |
| XIV | Paid-up Equity Share Capital, Equity shares of Rs. 10 Each | 308.13 | 308.13 | 308.13 | 308.13 | 308.13 |
| XV | Earnings per equity share (Face Value of Rs. 10/-) | |||||
| Basic | -0.19 | 0.04 | 0.30 | 0.17 | 0.73 | |
| Diluted | -0.19 | 0.04 | 0.30 | 0.17 | 0.73 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| ASSETS | ||
| Non-Current Assets | 347.82 | 369.63 |
| (a) Property, Plant and Equipment | 297.61 | 313.19 |
| (b) Capital work-in-progress | – | – |
| (c) Financial Assets | ||
| (i) Other Financial Assets | 41.05 | 40.86 |
| (d) Other Non-Current Assets | 7.02 | 12.05 |
| (e) Deferred Tax Assets | 2.14 | 3.53 |
| Current assets | 658.72 | 505.10 |
| (a) Inventories | 281.65 | 224.31 |
| (b) Financial Assets | ||
| (i) Trade Receivables | 288.15 | 236.09 |
| (ii) Cash and Cash Equivalents | 40.67 | 2.56 |
| (iii) Others Financial Assets | 6.36 | 5.01 |
| (c) Current Tax Assets (Net) | 13.60 | 12.63 |
| (d) Other Current Assets | 28.29 | 24.50 |
| Total Assets | 1006.54 | 874.73 |
| EQUITY AND LIABILITIES | ||
| EQUITY | 506.14 | 500.96 |
| (a) Equity Share Capital | 308.13 | 308.13 |
| (b) Other Equity | 198.01 | 192.83 |
| LIABILITIES | ||
| Non-current liabilities | 99.28 | 124.38 |
| (a) Financial Liabilities | ||
| (i) Borrowings | 48.84 | 78.30 |
| (ii) Trade Payables | 0.01 | 0.01 |
| (b) Deferred Tax Liabilities (Net) | – | 0.00 |
| (c) Provisions | 50.43 | 46.07 |
| Current liabilities | 401.12 | 249.39 |
| (a) Financial Liabilities | ||
| (i) Borrowings | 340.24 | 178.74 |
| (ii) Trade Payables | 8.13 | 7.33 |
| (iii) Other Financial Liabilities | 33.46 | 32.41 |
| (b) Other Current Liabilities | 12.17 | 16.50 |
| (c) Current Tax Liabilities (Net) | 7.12 | 14.41 |
| Total Equity and Liabilities | 1,006.54 | 874.73 |
| PARTICULARS | CURRENT YEAR 2025-26 AMOUNT | PREVIOUS YEAR 2024-25 AMOUNT |
|---|---|---|
| A) CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit before exceptional and tax as Statement Profit & Loss (Increase in Reserves) | 13.69 | 30.26 |
| Adjusted for :- | ||
| Finance Cost | – | 22.69 |
| Interest received | -2.16 | -2.31 |
| Rent Income | – | – |
| Loss/(Profit) on Sale/written off of Fixed Assets | -1.00 | – |
| Withdrawl from capital reserve | – | – |
| Depreciation | 57.69 | 68.53 |
| Operating Profit before Working Capital Changes | 90.91 | 128.31 |
| Adjusted for:- | ||
| Increase /(Decrease) in Trade Payables | 0.80 | -22.71 |
| Increase /(Decrease) in Other financial liabilities | 1.05 | 2.90 |
| Increase /(Decrease) in Other current liabilities | -4.33 | 1.77 |
| Increase /(Decrease) in Provisions (except IT) | 4.36 | 7.93 |
| (Increase)/Decrease in Current Tax Assets (Net) | -0.97 | -7.08 |
| (Increase)/Decrease in Inventory | -57.34 | 0.68 |
| (Increase)/Decrease in Trade receivables | -52.06 | 147.85 |
| (Increase)/Decrease in Others current financial assets | -0.19 | -3.69 |
| (Increase)/Decrease in Other current assets | -1.35 | -0.44 |
| 1.24 | -16.03 | |
| Cash Generated From Operations | -17.88 | 239.49 |
| Net Cash used in Operating Activities Before Exceptional Items | -17.88 | 239.49 |
| Less:- Exceptional Items | ||
| Cash Generated From Operations | -17.88 | 239.49 |
| Less:- Taxes Paid | -14.41 | -8.73 |
| Net Cash Flow/(used) From Operating Activites (A) | -32.29 | 230.76 |
| B) CASH FLOW FROM INVESTING ACTIVITIES | ||
| (Increase) / Decrease in Long Term Loans & Advances | – | – |
| Purchase of Fixed Assets | -42.71 | -21.86 |
| (Increase)/decrease to CWIP | – | – |
| Proceeds From Sales/written off of Fixed Assets | 1.60 | – |
| Interest received | 2.16 | 2.31 |
| Rent Income | – | – |
| Net Cash Flow/(used) in Investing Activities (B) | -38.95 | -19.55 |
| C) CASH FLOW FROM FINANCING ACTIVITIES | ||
| Procurement of Borrowings | -29.46 | -34.00 |
| Repayment of Borrowings | – | – |
| Net Increase/Decrease in Working Capital Borrowings | 161.50 | -148.90 |
| Interest paid | -22.69 | -31.83 |
| Net Cash Flow/(used) From Financing Activities (C) | 109.35 | -214.73 |
| Particulars | Amount (2025-26) | Amount (2024-25) |
| ———————————————————- | —————— | —————— |
| Net Increase/(Decrease) in Cash and Cash Equivalent (A+B+C) | 38.11 | -3.52 |
| Opening balance of Cash and Cash Equivalent | 2.56 | 6.08 |
| Closing balance of Cash and Cash Equivalent | 40.67 | 2.56 |