Butterfly Gandhimathi Appliances Limited — Quarter and year ended March 31, 2026
| PARTICULARS | Quarter Ended 31.03.2026 (Audited) (Note 4) | Quarter Ended 31.12.2025 (Unaudited) | Quarter Ended 31.03.2025 (Audited) (Note 4) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| 1 Revenue from operations (Net) | 21,816.90 | 24,458.29 | 18,717.60 | 94,315.30 | 86,503.09 |
| 2 Other income (Net) | 264.46 | 241.54 | 205.57 | 830.92 | 644.64 |
| 3 Total Income (1+2) | 22,081.36 | 24,699.83 | 18,923.17 | 95,146.22 | 87,147.73 |
| 4 Expenses | |||||
| a. Cost of materials consumed | 11,174.49 | 13,222.94 | 8,385.66 | 48,562.30 | 44,281.58 |
| b. Purchases of stock-in-trade | 3,245.58 | 3,286.56 | 1,975.20 | 11,991.54 | 7,870.80 |
| c. Changes in inventories of finished goods, work-in-progress and stock-in-trade | (932.84) | (1,538.70) | 1,010.88 | (2,801.44) | 1,976.28 |
| d. Employee benefits expense | 3,060.82 | 3,150.45 | 2,273.96 | 11,923.22 | 10,433.10 |
| e. Finance costs | 28.99 | 32.74 | 97.46 | 179.33 | 518.68 |
| f. Depreciation and amortisation expense | 650.67 | 615.30 | 536.59 | 2,394.98 | 2,309.43 |
| g. Other expenses | 3,317.78 | 4,321.13 | 3,442.45 | 16,611.22 | 15,363.18 |
| Total Expenses | 20,545.49 | 23,090.42 | 17,722.20 | 88,861.15 | 82,753.05 |
| 5 Profit before exceptional items and tax (3 – 4) | 1,535.87 | 1,609.41 | 1,200.97 | 6,285.07 | 4,394.68 |
| 6 Exceptional items (Refer Note 5) | – | 159.18 | – | 159.18 | – |
| 7 Profit before tax (5 – 6) | 1,535.87 | 1,450.23 | 1,200.97 | 6,125.89 | 4,394.68 |
| 8 Tax expenses: | |||||
| a. Current tax | 410.50 | 383.35 | 394.35 | 1,728.65 | 1,378.25 |
| b. For Earlier Years | – | – | (28.41) | – | (112.47) |
| c. Deferred tax expense/(credit) | (18.60) | (9.90) | (68.22) | (166.54) | (124.41) |
| Total Tax Expenses | 391.90 | 373.45 | 297.72 | 1,562.11 | 1,141.37 |
| 9 Net Profit for the period/year (7 – 8) | 1,143.97 | 1,076.78 | 903.25 | 4,563.78 | 3,253.31 |
| 10 Other Comprehensive Income, net of income tax | |||||
| a. Items that will not be reclassified to profit or loss account | |||||
| Remeasurement of Defined benefit Plan Gain | 88.47 | 73.86 | 124.86 | 179.18 | 74.61 |
| Income Tax effect on the above | (22.27) | (18.59) | (31.43) | (45.10) | (18.78) |
| b. Items that will be reclassified to Profit or Loss | – | – | – | – | – |
| 11 Total Comprehensive Income for the period/year (9+10) | 1,210.17 | 1,132.05 | 996.68 | 4,697.86 | 3,309.14 |
| 12 Paid up equity share capital (Face value of ₹ 10 each) | 1,787.96 | 1,787.96 | 1,787.96 | 1,787.96 | 1,787.96 |
| 13 Other Equity (excluding revaluation reserve) | 35,357.74 | 30,659.88 | |||
| 14 Earnings per share basic and diluted (not annualized) (Face value of ₹ 10 each) | |||||
| a. Basic in ₹ | 6.40 | 6.02 | 5.05 | 25.53 | 18.20 |
| b. Diluted in ₹ | 6.40 | 6.02 | 5.05 | 25.53 | 18.20 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| I. ASSETS | ||
| (1) Non-Current Assets | ||
| (a) Property, Plant and Equipment | 11,670.99 | 11,396.11 |
| (b) Capital Work-in-Progress | 210.51 | 786.61 |
| (c) Right-of-use assets | 979.93 | 1,394.74 |
| (d) Other Intangible Assets | 2,246.51 | 2,316.09 |
| (e) Intangible Assets Under Development | 171.03 | 405.17 |
| (f) Financial Assets | ||
| (i) Other Financial Assets | 2,514.09 | 405.26 |
| (g) Other Non-Current Assets | 240.23 | 201.04 |
| Total Non-Current Assets | 18,033.29 | 16,905.02 |
| (2) Current Assets | ||
| (a) Inventories | 14,432.18 | 11,015.62 |
| (b) Financial Assets | ||
| (i) Investments | 12,717.34 | 8,448.08 |
| (ii) Trade Receivables | 6,054.57 | 8,170.13 |
| (iii) Cash and Cash Equivalents | 1,300.67 | 966.70 |
| (iv) Bank Balances other than (iii) above | 78.91 | 432.36 |
| (v) Other Financial Assets | 1,132.20 | 3.40 |
| (c) Other Current Assets | 2,173.00 | 1,049.72 |
| Total Current Assets | 37,888.87 | 30,086.01 |
| Total Assets | 55,922.16 | 46,991.03 |
| II. EQUITY AND LIABILITIES | ||
| (1) Equity | ||
| (a) Equity Share Capital | 1,787.96 | 1,787.96 |
| (b) Other Equity | 35,437.82 | 30,739.96 |
| Total Equity | 37,225.78 | 32,527.92 |
| (2) Non-Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Lease Liabilities | 65.70 | 679.18 |
| (b) Long Term Provisions | 248.52 | 272.65 |
| (c) Deferred Tax Liabilities (net) | 349.37 | 470.81 |
| Total Non-Current Liabilities | 663.59 | 1,422.64 |
| (3) Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Lease Liabilities | 698.75 | 544.38 |
| (ii) Trade Payables | ||
| a) Total Outstanding Dues of Micro Enterprises and Small Enterprises; and | 3,885.94 | 2,197.38 |
| b) Total Outstanding Dues of Creditors other than Micro Enterprises and Small Enterprises | 6,668.60 | 4,410.44 |
| (iii) Other Financial Liabilities | 4,871.11 | 3,821.24 |
| (b) Other Current Liabilities | 907.54 | 1,218.62 |
| (c) Short Term Provisions | 873.53 | 640.96 |
| (d) Current Tax Liabilities (net) | 127.32 | 207.45 |
| Total Current Liabilities | 18,032.79 | 13,040.47 |
| Total Equity and Liabilities | 55,922.16 | 46,991.03 |
| Particulars | Year Ended 31.03.2026 Audited | Year Ended 31.03.2025 Audited |
|---|---|---|
| Cash Flows from Operating Activities | ||
| Profit Before Tax | 6,125.89 | 4,394.68 |
| Adjustments: | ||
| Interest Income | (214.63) | (186.23) |
| Gain on Sale of Fixed Assets (Net) | 0.52 | (1.58) |
| Liabilities no longer required | (0.20) | – |
| Gain on Sale of Mutual Fund (Net) | (458.22) | (218.56) |
| Interest Expense | 179.33 | 518.68 |
| Provision for Bad & Doubtful Debts (Net) | (146.63) | 569.28 |
| Provision for Warranty | 263.44 | 255.81 |
| Provision for Employee Benefits | 470.44 | 222.32 |
| Depreciation and Amortization | 2,394.98 | 2,309.43 |
| Asset Written Off | 13.84 | – |
| Provision for Doubtful Advances (Net) | (8.83) | – |
| Other Non Cash Items | (119.45) | (94.92) |
| Cash Generated from Operations before Working Capital Changes | 8,500.48 | 7,768.91 |
| Changes in | ||
| Decrease/(Increase) In Trade Receivables | 2,367.95 | (76.95) |
| (Increase)/Decrease In Inventory | (3,416.56) | 2,257.25 |
| (Increase)/Decrease In Other Current Assets | (1,211.13) | 977.01 |
| Increase In Other Non-Current Financial Assets | (49.47) | (132.58) |
| Decrease In Other Non-Current Asset | 3.85 | 1.93 |
| Increase/(Decrease) In Trade Payables | 3,934.19 | (6,028.45) |
| (Decrease)/Increase In Other Current Liabilities | (164.95) | 16.58 |
| Increase/(Decrease) In Other Current Financial Liabilities | 1,027.39 | (449.42) |
| Decrease In Short Term/Long Term Provisions | (346.25) | (413.46) |
| Cash Generated from Operations | 10,645.50 | 3,920.82 |
| Income Taxes paid (net) | (1,808.78) | (556.79) |
| Net Cash Generated from Operating Activities | 8,836.72 | 3,364.03 |
| Cash Flows from Investing Activities | ||
| Purchase of property, plant and equipment and intangible assets (including assets under development & capital advances) | (1,229.71) | (1,023.81) |
| Proceeds from sale of property, plant and equipment | 10.78 | 218.65 |
| Investment in Corporate Deposits with Financial Institutions | (3,100.00) | – |
| Proceeds from Sale of Units in Mutual Funds | 19,058.21 | 20,635.54 |
| Investment in Units of Mutual Funds | (22,800.00) | (25,500.00) |
| Proceeds from Margin Money deposit (Net) | 353.38 | – |
| Interest Received | 31.81 | 195.84 |
| Net Cash used in Investing Activities | (7,675.53) | (5,473.78) |
| Cash Flows from Financing Activities | ||
| Repayment of lease Liability | (647.89) | (495.97) |
| Interest on lease liability | (88.19) | (120.84) |
| Interest Paid | (91.14) | (397.84) |
| Net Cash used in Financing Activities | (827.22) | (1,014.65) |
| Increase/(Decrease) in Cash and Cash Equivalents | 333.97 | (3,124.40) |
| Cash and Cash Equivalents at the Beginning of the Year | 966.70 | 4,091.10 |
| Cash and Cash Equivalents at the End of the Year | 1,300.67 | 966.70 |
| Particulars | Year Ended 31.03.2026 | Year Ended 31.03.2025 |
|---|---|---|
| Cash on Hand | 0.32 | – |
| Balances with Banks | 1,300.35 | 966.70 |
| Total Cash and Cash Equivalents | 1,300.67 | 966.70 |