Meyer Apparel Limited — Quarter ended March 31, 2026 (Audited) and year ended March 31, 2026 (Audited)
| Particulars | Quarter Ended March 31, 2026 (Audited) | Quarter Ended December 31, 2025 (Un-audited) | Year Ended March 31, 2025 (Audited) | Year Ended March 31, 2026 (Audited) | Year Ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| I. Revenue from operations | (0.08) | 0.72 | 25.15 | 8.70 | 120.25 |
| II. Other Income | 0.04 | 0.03 | 4.41 | 0.13 | 8.02 |
| III. Total Income | (0.04) | 0.75 | 29.56 | 8.83 | 128.27 |
| IV. Expenses | |||||
| (a) Cost of Material Consumed | – | – | – | – | – |
| (b) Purchases of stock-in-trade | 0.17 | 0.70 | (1.56) | 12.91 | 0.54 |
| (c) Change in inventories of finished goods, work-in progress and stock-in trade-goods | (0.24) | (0.24) | 24.76 | (4.78) | 106.56 |
| (d) Manufacturing & Operating Costs | – | – | – | – | – |
| (e) Employee Benefits Expenses | 13.13 | 6.29 | 10.06 | (38.02) | 41.94 |
| (f) Finance Costs | 1.95 | 1.55 | 0.38 | 4.61 | 1.42 |
| (g) Depreciation, amortization and impairment expenses | 0.20 | 0.22 | 0.40 | 0.89 | 1.77 |
| (h) Other Expenses | 8.95 | 8.91 | 18.52 | 35.98 | 82.92 |
| Total Expenses | 24.16 | 17.43 | 52.56 | 87.63 | 235.15 |
| V. Profit / (Loss) from before exceptional items and tax (III-IV) | (24.20) | (16.68) | (23.00) | (78.80) | (106.88) |
| VI. Exceptional Items [(Gain) / Loss] | – | – | – | – | – |
| VII. Profit / (Loss) from before tax (V-VI) | (24.20) | (16.68) | (23.00) | (78.80) | (106.88) |
| VIII. Tax Expense | |||||
| (1) Current Tax | – | – | – | – | – |
| (2) Deferred Tax | – | – | – | – | – |
| IX. Profit / (Loss) for the period | (24.20) | (16.68) | (23.00) | (78.80) | (106.88) |
| X. Other Comprehensive Income/(Loss) net of taxes | |||||
| 1) Items that will not be reclassified to profit or loss | 0.29 | (0.51) | 0.04 | 0.75 | 0.10 |
| 2) Items that will be reclassified to profit or loss | – | – | – | – | – |
| XI. Total Comprehensive Income/(Loss) for the period | (23.91) | (17.19) | (22.96) | (78.05) | (106.78) |
| XII. Paid up Equity share capital (Face Value of Rs. 3/- each) | 2,426.67 | 2,426.67 | 2,426.67 | 2,426.67 | 2,426.67 |
| XIII. Other Equity | (5,783.12) | (5,705.07) | |||
| XIV. Earnings per equity share (Face Value of Rs. 3/- each): | |||||
| (1) Basic (in Rs.) | (0.03) | (0.02) | (0.03) | (0.10) | (0.13) |
| (2) Diluted (in Rs.) | (0.03) | (0.02) | (0.03) | (0.10) | (0.13) |
| PARTICULARS | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| ASSETS | ||
| Non-current Assets | ||
| (a) Property, Plant and Equipment | 2.81 | 5.83 |
| (b) Other Intangible assets | 0.34 | 0.34 |
| Total Non Current Assets | 3.15 | 6.17 |
| Current Assets | ||
| (a) Inventories | 12.00 | 7.23 |
| (b) Financial Assets | ||
| (i) Trade receivables | – | 1.45 |
| (ii) Cash and cash equivalents | 2.05 | 2.00 |
| (iii) Bank balances other than (ii) above | 1.90 | 1.77 |
| (iv) Loans | 1.32 | 2.00 |
| (v) Others | 0.43 | 0.68 |
| (c) Current Tax Assets (Net) | 0.77 | 0.06 |
| (d) Other current assets | 48.98 | 44.42 |
| Total Current Assets | 67.45 | 59.61 |
| Total Assets | 70.60 | 65.78 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity Share capital | 2,426.67 | 2,426.67 |
| (b) Other Equity | (5,783.12) | (5,705.07) |
| Total Equity | (3,356.45) | (3,278.40) |
| LIABILITIES | ||
| Non Current Liabilities | ||
| (a) Provisions | 3.50 | 5.77 |
| Total Non Current Liabilities | 3.50 | 5.77 |
| Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 67.86 | – |
| (ii) Trade payables | ||
| – A. total outstanding dues of micro and small enterprises | – | – |
| – B. total outstanding dues of creditors other than micro and small enterprises | 18.51 | 0.46 |
| (iii) Other Financial Liabilities | 370.22 | 371.20 |
| (b) Provisions | 2,966.96 | 2,966.76 |
| Total Current Liabilities | 3,423.55 | 3,338.42 |
| Total Equity and Liabilities | 70.60 | 65.78 |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| I. Cash flow from Operating Activities: | ||
| Profit/(Loss) before Tax | (78.80) | (106.88) |
| Adjustments for: | ||
| – Depreciation, amortization and impairment expenses | 0.89 | 1.77 |
| – Loss on disposal of property, plant and equipment | 0.94 | 2.13 |
| – Interest Income | (0.13) | (0.12) |
| – Finance costs | 4.13 | 5.83 |
| Operating cash flow before changes in working capital | (72.97) | 0.95 |
| Change in operating assets and liabilities | ||
| – (Increase)/decrease in Trade and other receivables | 1.45 | 1.23 |
| – (Increase)/decrease in Inventories | (4.78) | 106.56 |
| – Increase/(decrease) in Trade payables | 18.05 | 0.04 |
| – (Increase)/decrease in Loan & other financial assets | 0.93 | 0.76 |
| – (Increase)/decrease in other current assets | (4.56) | (0.14) |
| – Increase/(decrease) in provisions | (1.32) | (0.16) |
| – Increase/(decrease) in other current liabilities | (0.96) | (8.33) |
| Cash generated from operations | 8.81 | 99.95 |
| Income taxes (Paid)/Refund | (64.16) | (2.20) |
| (0.71) | 1.30 | |
| Net cash inflow from operating activities (A) | (64.87) | (0.90) |
| II. Cash flow from Investing activities | ||
| Payments for property, plant and equipment | – | (0.27) |
| Proceeds from sale of investments | – | – |
| Proceeds from sale of property, plant and equipment | 1.19 | 1.96 |
| Interest received | 0.13 | 0.11 |
| Decrease/(Increase) in Term Deposits with Banks | (0.13) | (0.11) |
| Net Cash flow from / (used) in investing activities (B) | 1.19 | 1.69 |
| III. Cash flow from Financing Activities | ||
| Addition of borrowings | 67.86 | – |
| Repayment of borrowings | – | – |
| Interest paid (net) | (4.13) | (0.95) |
| Payment of lease liabilities | – | – |
| Net Cash flow from/ (used in) financing activities (C) | 63.73 | (0.95) |
| IV. Net increase/(decrease) in cash & cash equivalents (A+B+C) | 0.05 | (0.17) |
| V. Cash and cash equivalents at the beginning of the financial year | 2.00 | 2.17 |
| VI. Cash and cash equivalents at end of the year (IV+V) | 2.05 | 2.00 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| Cash on hand | 0.01 | 0.01 |
| Balances with Scheduled banks in | ||
| – Current accounts | 2.04 | 1.99 |
| Total Cash and Cash Equivalents | 2.05 | 2.00 |