AARCON FACILITIES LIMITED — Quarter ended on 31.03.2026 (Audited) | Year ended on 31.03.2026 (Audited)
Optional notes (from the document): Values are in Rs In Lacs. Negative values are indicated in parentheses.
| Sr.No. | Particulars | Quarter Ended 31.03.2026 [Audited] | Quarter Ended 31.12.2025 [Unaudited] | Quarter Ended 31.03.2025 [Audited] | Current Year Ended 31.03.2026 [Audited] | Previous Year Ended 31.03.2025 [Audited] |
|---|---|---|---|---|---|---|
| Income From Operation | ||||||
| I | (a) Sales/Income from Operations Including Excise | 7.38 | 24.87 | 23.24 | 30.62 | 98.60 |
| (b) Other Income | 2.38 | 1.91 | 11.04 | 13.25 | 5.70 | |
| II | Total Income I + II | 9.76 | 26.78 | 34.28 | 43.87 | 104.30 |
| III | Expenditure | |||||
| IV | a. Cost of Material consumed | 203.69 | 16.09 | 6.54 | 210.30 | 33.12 |
| b. Purchase of Stock in trade | (200.92) | (199.58) | ||||
| c. Change in inventories of finished goods, WIP, stock in trade | 4.68 | 1.68 | 5.66 | 9.65 | 6.16 | |
| d. Employee Benefits Expense | 3.55 | 3.55 | 11.14 | 3.55 | 3.55 | |
| e. Finance Costs | 1.01 | 3.90 | 23.34 | 12.46 | 15.44 | |
| f. Depreciation | 12.01 | 25.22 | 10.94 | 36.38 | 58.27 | |
| g. Other expenses | (2.25) | 1.56 | 10.94 | 7.49 | 46.03 | |
| V | Profit/(Loss) from ordinary activities after Finance costs but before exceptional items and tax (I-IV) | (2.25) | 1.56 | 1.52 | 7.49 | 46.03 |
| VI | Exceptional Items | – | – | – | – | – |
| VII | Profit/(Loss) before tax (V-VI) | (2.25) | 1.56 | 0.52 | 0.17 | 46.03 |
| VIII | Tax expense | |||||
| (1) | Current tax | – | – | 6.44 | 5.80 | – |
| (2) | Prior Year Tax | – | – | – | – | – |
| (3) | Deferred tax | 0.17 | 26.39 | (3.92) | (31.79) | – |
| IX | Profit/(Loss) for the period from continuing operations (VII-VIII) | (3.92) | (31.79) | 10.94 | 5.80 | 46.03 |
| X | Profit/(Loss) from discontinued operations | – | – | – | – | – |
| XI | Tax expense of discontinued operations | – | – | – | – | – |
| XII | Profit/(Loss) from discontinued operations (after tax) (X-XI) | – | – | – | – | – |
| XIII | Profit/(Loss) for the period (IX+XII) | (3.92) | (31.79) | 10.94 | 5.80 | 46.03 |
| Sr.No. | Particulars | Quarter Ended 31.3.2026 [Audited] | Quarter Ended 31.12.2025 [Unaudited] | Quarter Ended 31.3.2025 [Audited] | Current Year Ended 31.3.2026 [Audited] | Previous Year Ended 31.3.2025 [Audited] |
|---|---|---|---|---|---|---|
| XIV | Other comprehensive Income | – | – | – | – | – |
| XV | Total Comprehensive Income | 5.80 | 10.94 | (31.79) | 46.03 | 506.15 |
| XVI | Paid up equity share capital (face value Rs.10 per share) | – | – | – | – | – |
| XVII | Earning per share (for continuing operation): | |||||
| a. Basic – Rs. | 0.12 | 0.18 | (0.53) | 0.77 | 0.40 | |
| b. Diluted – Rs. | 0.12 | 0.18 | (0.53) | 0.77 | 0.40 | |
| XVIII | Earning per share (for discontinued operation): | |||||
| a. Basic – Rs. | – | – | – | – | – | |
| b. Diluted – Rs. | – | – | – | – | – |
| Particulars | Note No. | As at 31st March, 2026 (Rs.) | (Rs. In Lacs) | As at 31st March, 2025 (Rs.) | (Rs. In Lacs) |
|---|---|---|---|---|---|
| (A) ASSETS : | |||||
| (1) Non – current assets | |||||
| (a) Property Plant and Equipment | 1 | 14.38 | 17.93 | ||
| (b) Other Intangible Assets | – | – | |||
| (c) Capital work in progress | – | – | |||
| (d) Financial Assets | |||||
| (i) Investments | 2 | 88.25 | 80.06 | ||
| (ii) Trade receivables | – | – | |||
| (iii) Loans and advances | 3 | 350.94 | 350.46 | ||
| (iv) Others | – | 439.18 | – | 430.52 | |
| (e) Deferred tax assets (Net) | 4 | 5.22 | – | 5.39 | |
| (f) Other non current assets | – | – | |||
| Total Non-current Assets | 458.78 | 453.84 | |||
| (2) Current Assets | |||||
| (a) Inventories | – | – | |||
| (b) Financial Assets | |||||
| (i) Investments | – | – | |||
| (ii) Trade receivables | – | – | |||
| (iii) Cash and cash equivalents | 5 | 60.58 | 39.81 | ||
| (iv) Bank Balances other than above | – | – | |||
| (iv) Loans and advances | – | – | |||
| (v) Other financial Assets | 6 | 213.97 | 274.55 | 1.36 | 41.17 |
| (c) Current Tax Assets (Net) | – | – | |||
| (d) Other current assets | – | – | |||
| Total Current Assets | 274.55 | 41.17 | |||
| Total Assets | 733.33 | 495.01 | |||
| (A) EQUITY AND LIABILITIES | (Rs. In Lacs) | ||||
| Equity | |||||
| (a) Equity Share Capital | 7 | 478.69 | 506.15 | ||
| (b) Other Equity | 8 | 21.64 | (13.48) | ||
| Total Equity | 500.33 | 492.67 | |||
| Liabilities | |||||
| (1) Non – current liabilities | |||||
| (a) Financial Liabilities | |||||
| (i) Borrowings | 9 | 120.30 | – | ||
| (ii) Trade payables | – | – | |||
| (iii) Other financial Liabilities | – | 120.30 | – | – | |
| (b) Provisions | – | – | |||
| (c) Other Non-current liabilities | – | – | |||
| Total Non-current Liabilities | 120.30 | – | |||
| (2) Current Liabilities | |||||
| (a) Financial Liabilities | |||||
| (i) Borrowings | 10 | 94.88 | 1.12 | ||
| (ii) Trade payables | – | 94.88 | – | 1.12 | |
| (iii) Other financial Liabilities | – | ||||
| (b) Other Current liabilities | 11 | 17.81 | 1.15 | ||
| (c) Provisions | 12 | – | – | ||
| Total Current Liabilities | 112.69 | 2.34 | |||
| Total Equity and Liabilities | 733.33 | 495.01 |
| Particulars | Year ended 31-03-2026 Amount (Rs.) | Year ended 31-03-2025 Amount (Rs.) |
|---|---|---|
| (A) Cash Flow from Operating Activities | ||
| Profit Before Tax | 7.49 | 46.03 |
| Adjustment for: | ||
| Add : Depreciation | 3.55 | 3.55 |
| Less: Profit on sale of Asset | – | – |
| Less: Income Tax | (1.52) | (6.95) |
| Add: Interest & Financial Charges | – | – |
| Operating Profit before WC Changes | 9.52 | 42.63 |
| (increase)/Decrease in Inventory | – | – |
| (increase)/Decrease in Other Assets | (212.61) | 17.88 |
| (increase)/Decrease in Debtors | – | – |
| (Increase)/Decrease in Current Assets | (212.61) | 17.88 |
| increase/(Decrease) in trade payables | 93.76 | (3.70) |
| increase/(Decrease) in other Long Term Liabilities | 120.30 | – |
| increase/(Decrease) in other Current Liabilities | 16.59 | 0.07 |
| increase/(Decrease) in Provisions | – | (0.58) |
| Increase/(Decrease) in Current Liabilities | 230.65 | (4.21) |
| NET CashFlow from Operating Activities – (A) | 27.57 | 56.30 |
| Particulars | Year ended 31-03-2026 Amount (Rs.) | Year ended 31-03-2025 Amount (Rs.) |
| ——————————————————- | ———————————– | ———————————– |
| (B) Cash Flow from Investing Activities | ||
| Purchase of Fixed Asset | – | – |
| Sale of Fixed Asset | – | – |
| Increase in Non-Current Investments | (8.18) | (36.48) |
| Decrease/ (Increase) in Non-Current Assets | (0.48) | – |
| Increase in Current Investments | – | – |
| NET Cash Flow from Investing Activities – (B) | (8.66) | (36.48) |
| Particulars | Year ended 31-03-2026 Amount (Rs.) | Year ended 31-03-2025 Amount (Rs.) |
| ——————————————————- | ———————————– | ———————————– |
| (C) Cash Flow from Financing Activity | ||
| Increase / (Decrease) in Equity Share Capital | 1.85 | – |
| Increase in Long Term Debt | – | – |
| Increase in Short Term Debt | – | – |
| Interest & Finance Charges | – | – |
| Cash Flow from Financing Activity (C) | 1.85 | – |
| Particulars | Year ended 31-03-2026 Amount (Rs.) | Year ended 31-03-2025 Amount (Rs.) |
| ——————————————————- | ———————————– | ———————————– |
| Net Cash And Cash Equivalent – A+B+C | 20.77 | 19.83 |
| Opening Net Cash and Cash Equivalent | 39.81 | 19.98 |
| Closing Net Cash and Cash Equivalent | 60.58 | 39.81 |