Sportking India Limited — Quarter and year ended 31 March 2026
| SR. No | PARTICULARS | QUARTER ENDED | YEAR ENDED |
|---|---|---|---|
| 31.03.2026 (AUDITED) | 31.12.2025 (UNAUDITED) | ||
| 1 | Revenue from Operations | 63,677.64 | 64,588.82 |
| 2 | Other Income | -794.18 | 253.61 |
| 3 | Total Income (1+2) | 62,883.46 | 64,842.43 |
| 4 | Expenses | ||
| a) Cost of Material Consumed | 41,464.67 | 45,128.53 | |
| b) Purchase of Stock-in-trade | 0.00 | 109.93 | |
| c) Changes in Inventories of Work In Progress, Finished Goods and Stock in trade | 1,142.43 | 23.10 | |
| d) Employee Benefits Expenses | 3,558.35 | 3,494.03 | |
| e) Finance Cost | 1,011.48 | 1,159.79 | |
| f) Depreciation and amortisation expense | 2,339.70 | 2,372.51 | |
| g) Power & Fuel | 3,985.42 | 4,219.24 | |
| h) Other expenses | 4,983.19 | 5,050.02 | |
| Total Expenses | 58,485.24 | 61,557.15 | |
| 5 | Profit before Exceptional Items & Tax (3-4) | 4,398.22 | 3,285.28 |
| 6 | Exceptional Items | 0.00 | 0.00 |
| 7 | Profit before tax (5-6) | 4,398.22 | 3,285.28 |
| 8 | Tax expense | ||
| a) Current Tax | 1,516.00 | 976.00 | |
| b) Tax Adjustment related to earlier years | 0.00 | -46.48 | |
| c) Deferred Tax | -394.00 | -104.00 | |
| 9 | Profit For the period (7-8) | 3,276.22 | 2,459.76 |
| 10 | Other Comprehensive Income (Net of Tax) | 231.89 | 0.00 |
| 11 | Total Comprehensive income for the period(9+10) | 3,508.11 | 2,459.76 |
| 12 | Paid-up Equity Share Capital (Face value of Rs. 1/- each) | 1,286.80 | 1,286.80 |
| 13 | Other Equity (Excluding Revaluation Reserve) | ||
| 14 | Earnings Per Share (EPS) | ||
| Basic & Diluted EPS (Not Annualised except for the year) | 2.55 | 1.94 |
| Particulars | AS AT 31.03.2026 (AUDITED) | AS AT 31.03.2025 (AUDITED) |
|---|---|---|
| A. ASSETS | ||
| 1. Non-Current Assets | ||
| (a) Property, Plant & Equipment | 67,368.43 | 75,823.81 |
| (b) Capital Work-in-Progress | 1,470.80 | 494.02 |
| (c) Right of Use Asset | 5,562.85 | 74.10 |
| (d) Other Intangible Assets | 7.60 | 12.75 |
| (e) Financial Assets – Investment | 1,410.50 | 0.00 |
| (e) Financial Assets – Other Financial Assets | 2,310.89 | 2,286.88 |
| (f) Income Tax Assets (Net) | 215.32 | 210.05 |
| (g) Other Non-Current Assets | 1,510.26 | 181.61 |
| Sub-Total – Non Current Assets | 79,856.65 | 79,083.22 |
| 2. Current Assets | ||
| (a) Inventories | 39,128.97 | 43,491.89 |
| (b) Financial Assets – Trade Receivables | 39,619.66 | 45,632.20 |
| (b) Financial Assets – Cash and cash equivalents | 67.32 | 49.95 |
| (b) Financial Assets – Bank Balances Other than above | 41.61 | 25.31 |
| (b) Financial Assets – Other Financial Assets | 7,226.62 | 3,886.64 |
| (c) Other Current Assets | 8,496.54 | 5,421.44 |
| Sub-Total – Current Assets | 94,580.72 | 98,507.43 |
| TOTAL ASSETS | 174,437.37 | 177,590.65 |
| B. EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity Share Capital | 1,286.80 | 1,286.80 |
| (b) Other Equity | 110,303.24 | 99,403.88 |
| Sub-Total – Total Equity | 111,590.04 | 100,690.68 |
| Liabilities | ||
| 1. Non Current Liabilities | ||
| (a) Financial Liabilities – Borrowings | 29,524.92 | 35,267.06 |
| (a) Financial Liabilities – Lease liabilities | 888.13 | 65.58 |
| (b) Provisions | 1,538.04 | 1,727.05 |
| (c) Deferred Tax Liabilities (Net) | 1,760.00 | 2,454.00 |
| (d) Other Non Current Liabilities | 0.00 | 0.00 |
| Sub-Total – Non Current Liabilities | 33,711.09 | 39,513.69 |
| 2. Current Liabilities | ||
| (a) Financial Liabilities – Borrowings | 16,742.40 | 23,208.60 |
| (a) Financial Liabilities – Lease Liabilities | 15.89 | 14.45 |
| (a) Financial Liabilities – Trade Payables (A) Total Outstanding dues of micro enterprises and small enterprises | 616.92 | 395.88 |
| (a) Financial Liabilities – Trade Payables (B) Total Outstanding dues of creditors other than micro enterprises and small enterprises | 5,483.20 | 8,709.12 |
| (a) Financial Liabilities – Other Financial Liabilities | 4,353.39 | 3,090.01 |
| (b) Other Current Liabilities | 1,171.83 | 536.24 |
| (c) Provisions | 200.04 | 153.83 |
| (d) Current Tax Liabilities (Net) | 552.58 | 1,278.15 |
| Sub-Total – Current Liabilities | 29,136.24 | 37,386.28 |
| TOTAL EQUITY AND LIABILITIES | 174,437.37 | 177,590.65 |
| Particulars | For the year ended 31st March, 2026 | For the year ended 31st March, 2025 |
|---|---|---|
| A. CASH FLOWS FROM OPERATING ACTIVITIES : | ||
| Profit before tax | 16,094.90 | 15,369.52 |
| Adjustments for : | ||
| Depreciation and amortisation expense | 9,449.63 | 8,963.52 |
| Interest on liability component of compound financial instruments | 234.91 | 66.57 |
| Amortisation of processing charges | 18.73 | 24.88 |
| Unrealised foreign exchange (gain)/ loss on assets and liabilities | 1,657.90 | (19.99) |
| Interest & other financial charges | 4,259.21 | 4,934.87 |
| Sundry balances (written back)/written off | (14.35) | 9.61 |
| Allowance for expected credit Loss /doubtful recoverables | 794.57 | 1,278.40 |
| Interest income | (173.40) | (183.07) |
| Difference on account of modification of terms of financial liabilities | 512.83 | |
| Property, plant & equipment written off | 204.56 | 39.87 |
| (Profit)/Loss on sale of property, plant and equipment (net) | (26.33) | (172.41) |
| Operating Cash flows before Changes In Working Capital | 32,500.33 | 30,824.60 |
| Adjustments for Working Capital Changes : | ||
| (Increase(-))/Decrease (+) in inventories | 4,362.92 | 20,732.10 |
| (Increase (-))/Decrease (+) in trade receivables | 7,801.15 | (9,932.11) |
| (Increase (-))/Decrease (+) in non-current assets | (1.63) | (312.32) |
| (Increase (-))/Decrease (+) in current assets (other than trade receivables) | (7,151.43) | 4,802.41 |
| Increase (+)/(Decrease (-)) in non-current liabilities & provisions | (189.01) | 208.05 |
| Increase (+)/(Decrease (-)) in trade payables | (2,991.03) | (1,412.04) |
| Increase (+)/(Decrease (-)) in current liabilities & provisions (Other than Trade Payables) | 490.71 | 270.62 |
| Cash Generated from/(used in) Operating Activities | 34,822.01 | 45,181.31 |
| Income taxes paid | (5,625.37) | (3,718.91) |
| Net Cash flows from/(used in) Operating Activities | 29,196.64 | 41,462.40 |
| B. CASH FLOWS FROM INVESTING ACTIVITIES : | ||
| Payment for purchase of property, plant and equipment (including capital work-in-progress) (after adjustment of advances and creditors for capital expenditure) | (3,394.16) | (6,988.63) |
| Payment for purchase of Non-current Investment | (1,410.50) | – |
| Proceeds from sale of property, plant and equipment | 30.95 | 256.08 |
| Payment for Leasehold Land | (4,721.95) | – |
| Investment in fixed deposits not considered as cash and cash equivalents | (0.12) | (12.06) |
| (Increase)/decrease in other bank balances not considered as cash & cash equivalents | (15.99) | (12.66) |
| Interest received | 136.26 | 85.63 |
| Net Cash flows from/(used in) Investing Activities | (9,375.51) | (6,670.64) |
| C. CASH FLOWS FROM FINANCING ACTIVITIES : | ||
| Payment of dividend on equity shares | (1,254.73) | (622.70) |
| Payment of dividend on preference shares | (34.16) | (34.16) |
| Payment of lease liabilities | (14.53) | (14.15) |
| Proceeds from non-current borrowings | 130.68 | 4,277.50 |
| Repayment of non-current borrowings | (8,949.86) | (7,910.80) |
| Proceeds/(Repayment) from current borrowings(net) | (5,401.40) | (25,622.57) |
| Payment of Interest on lease liabilities | (7.33) | (7.21) |
| Payment of Interest & other financial charges | (4,272.43) | (4,952.30) |
| Net Cash flows from/(used in) Financing Activities | (19,803.76) | (34,886.39) |
| Net Increase/ (Decrease) in Cash and Cash Equivalents (A+B+C) | 17.37 | (94.63) |
| Cash and cash equivalents at the beginning of the year | 49.95 | 144.58 |
| Cash and cash equivalents at the end of the year | 67.32 | 49.95 |