A-1 LIMITED (Quarter ended and year ended March 31, 2026)
| Sr. No. | Particulars | Quarter Ended 31.3.2026 Refer Note 8 | Quarter Ended 31.12.2025 Unaudited | Quarter Ended 31.3.2025 Refer Note 8 | Year Ended 31.3.2026 Audited | Year Ended 31.3.2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (i) | Revenue from Operations | 14,526.55 | 6,980.76 | 10,961.97 | 34,290.92 | 33,149.42 |
| (ii) | Other Income | 12.26 | 17.13 | 4.75 | 45.33 | 48.08 |
| Total Income | 14,538.81 | 6,997.89 | 10,966.72 | 34,336.25 | 33,197.50 | |
| 2 | Expenses | |||||
| (i) | Purchase of Stock-In-Trade | 13,272.33 | 6,129.94 | 10,144.55 | 30,700.65 | 29,277.95 |
| (ii) | Transport Expenses | 460.36 | 472.83 | 396.87 | 1,706.49 | 2,140.37 |
| (iii) | Changes in Inventory of Stock-In-Trade | (159.03) | (14.87) | (59.82) | (121.87) | (60.66) |
| (iv) | Employee Benefit Expenses (Refer Note 5) | 93.33 | 99.75 | 80.92 | 384.96 | 330.51 |
| (v) | Finance Costs | 64.12 | 15.86 | 37.64 | 165.75 | 165.45 |
| (vi) | Depreciation and Amortization Expense | 76.14 | 71.61 | 91.89 | 286.60 | 358.88 |
| (vii) | Other Expenses (Refer Note 3) | 150.45 | 93.82 | 157.05 | 406.52 | 485.93 |
| Total Expenses | 13,957.70 | 6,868.94 | 10,849.10 | 33,529.10 | 32,698.43 | |
| 3 | Profit Before Exceptional Items and Tax (1-2) | 581.11 | 128.95 | 117.62 | 807.15 | 499.07 |
| 4 | Exceptional Items | – | – | – | – | – |
| 5 | Profit Before Tax for the period/year (3+4) | 581.11 | 128.95 | 117.62 | 807.15 | 499.07 |
| 6 | Tax Expense | |||||
| (i) | Current Tax | 154.82 | 33.02 | 41.04 | 224.86 | 163.62 |
| (ii) | Deferred Tax Charge/(Credit) | (9.88) | (0.37) | (7.75) | (16.92) | (29.26) |
| (iii) | Short/(Excess) Provision of Tax of Earlier Years | – | – | – | – | (0.39) |
| Total Tax Expenses | 144.94 | 32.65 | 33.29 | 207.94 | 133.97 | |
| 7 | Profit After Tax for the Period/Year (5-6) | 436.17 | 96.30 | 84.33 | 599.21 | 365.10 |
| 8 | Other Comprehensive Income/(Loss) Net of Tax | |||||
| Remeasurement gain/(loss) of defined benefit plan (net of taxes) | 12.98 | (0.32) | (0.84) | 12.02 | (1.29) | |
| 9 | Total Comprehensive Income for the Period/Year (7+8) | 449.15 | 95.98 | 83.49 | 611.23 | 363.81 |
| 10 | Paid up Equity Share Capital (Face value of INR 1 each) (Refer Note 7) | 4,600.00 | 4,600.00 | 1,150.00 | 4,600.00 | 1,150.00 |
| 11 | Other Equity | – | – | – | 806.90 | 3,818.17 |
| 12 | Earnings Per Share – Basic & Diluted (Not Annualised) (Refer Note 7) | 0.09 | 0.02 | 0.73 | 0.13 | 0.08 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| ASSETS | ||
| I. Non-Current Assets | ||
| (a) Property, plant and equipment | 1,040.82 | 1,070.87 |
| (b) Capital work-in-progress | 22.68 | – |
| (c) Intangible assets | 31.00 | 31.00 |
| (d) Financial assets | ||
| (i) Investments | 502.12 | 459.60 |
| (ii) Other financial assets | 116.54 | 108.73 |
| (e) Deferred Tax Assets (Net) | 35.71 | 22.83 |
| Total Non-Current Assets (A) | 1,748.87 | 1,693.03 |
| II. Current Assets | ||
| (a) Inventories | 370.88 | 249.00 |
| (b) Financial assets | ||
| (i) Investments | 10.73 | 35.04 |
| (ii) Trade receivables | 7,801.97 | 5,064.11 |
| (iii) Cash and cash equivalents | 10.04 | 4.12 |
| (iv) Bank balance other than (iii) above | 0.21 | 200.04 |
| (v) Others financial assets | – | 3.74 |
| (c) Other current assets | 586.71 | 113.61 |
| Total Current Assets (B) | 8,780.54 | 5,669.66 |
| TOTAL ASSETS (A) + (B) | 10,529.41 | 7,362.69 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity share capital | 4,600.00 | 1,150.00 |
| (b) Other equity | 806.90 | 3,818.17 |
| Total Equity (A) | 5,406.90 | 4,968.17 |
| LIABILITIES | ||
| I. Non-Current Liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | – | 57.23 |
| (b) Provisions | 55.40 | 65.16 |
| Total Non-Current Liabilities (B) | 55.40 | 122.39 |
| II. Current Liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 4,169.35 | 2,092.54 |
| (ii) Trade payables | ||
| – Total outstanding dues of micro enterprises and small enterprises | – | – |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 769.42 | 127.27 |
| (iii) Other financial liabilities | 0.21 | 0.04 |
| (b) Provisions | 1.91 | 2.36 |
| (c) Other current liabilities | 76.43 | 39.65 |
| (d) Current tax liabilities (net) | 49.79 | 10.27 |
| Total Current Liabilities (C) | 5,067.11 | 2,272.13 |
| TOTAL EQUITY AND LIABILITIES (A) + (B) + (C) | 10,529.41 | 7,362.69 |
| Particulars | Year ended March 31, 2026 | Year ended March 31, 2025 |
|---|---|---|
| A. Cash Flow from Operating Activities | ||
| Profit Before Tax | 807.15 | 499.07 |
| Adjustments to reconcile profit before tax to net cash flows: | ||
| Depreciation /Amortization | 286.60 | 358.88 |
| Interest income from financial assets | (41.12) | (38.35) |
| Change in fair valuation of investments | 21.83 | 13.73 |
| Dividend Income | (0.11) | (0.09) |
| Gain on sale of Investments | (1.29) | (1.40) |
| Finance Costs | 165.75 | 165.45 |
| Allowance for doubtful debts | 12.77 | 2.71 |
| Sundry Credit Balances appropriated | (2.04) | – |
| Share of Loss/(Gain) from Partnership Firm | (1.16) | 29.30 |
| Loss/(Profit) on sale of Property, Plant & Equipment | (2.81) | 1.24 |
| Loss on foreign exchange fluctuation | 0.18 | – |
| Operating Profit before Working Capital Changes | 438.60 | 531.47 |
| 1,245.75 | 1,030.54 | |
| Adjustments for changes in working capital: | ||
| (Increase)/Decrease in inventories | (121.88) | (60.66) |
| (Increase)/Decrease in trade receivables | (2,750.63) | (1,992.97) |
| (Increase)/Decrease in other financial assets | (9.86) | 133.15 |
| (Increase)/Decrease in other assets | (473.10) | 12.25 |
| Increase/(Decrease) in trade payables | 644.01 | (5.46) |
| Increase/(Decrease) in other financial liabilities | 0.17 | (0.31) |
| Increase/(Decrease) in other current liabilities | 36.78 | (44.71) |
| Increase/(Decrease) in provisions | 5.85 | 5.96 |
| Net Changes in Working Capital | (2,668.66) | (1,952.75) |
| Cash Generated from Operations | (1,422.91) | (922.21) |
| Direct Taxes paid (Net of Tax refund) | (185.34) | (130.42) |
| Net Cash Flow from Operating Activities – (A) | (1,608.25) | (1,052.63) |
| B. Cash Flow from Investing Activities | ||
| Purchase of Property, Plant & Equipment (including Capital advances) | (310.39) | (183.32) |
| Proceeds from disposal of Property, Plant & Equipment | 33.97 | 59.28 |
| Investment in Partnership Firm | (41.36) | (65.00) |
| Purchase of Investments | – | (1.80) |
| Proceeds from Sale of Investments | 3.77 | 2.13 |
| Dividend Received | 0.11 | 0.09 |
| Changes in other bank balances not considered as cash and cash equivalents | 201.88 | 247.50 |
| Interest Received | 44.86 | 38.58 |
| Net Cash Flow used in Investing Activities – (B) | (67.16) | 97.46 |
| C. Cash Flow from Financing Activities | ||
| Repayment from Long Term Borrowings (Net) | (210.65) | (201.98) |
| Proceeds/(repayment) from Short Term Borrowings (Net) | 2,230.23 | 1,277.74 |
| Dividend paid | (172.50) | (172.50) |
| Interest Paid | (165.75) | (165.45) |
| Net Cash Flow used in Financing Activities – (C) | 1,681.33 | 737.81 |
| Net Increase in cash and cash equivalents – (A + B + C) | 5.92 | (217.36) |
| Cash and Cash equivalent at the beginning of the year | 4.12 | 221.48 |
| Cash and Cash equivalent at the end of the year | 10.04 | 4.12 |
| Reconciliation of cash and cash equivalents | ||
| Cash on Hand | 1.13 | 2.80 |
| Balances with Banks | 8.91 | 1.32 |
| Cash and cash equivalents as per Balance Sheet | 10.04 | 4.12 |
| Particulars | Quarter Ended 31.03.2026 Refer Note 8 | Quarter Ended 31.12.2025 Unaudited | Quarter Ended 31.03.2025 Refer Note 8 | Year ended 31.03.2026 Audited | Year ended 31.03.2025 Audited |
|---|---|---|---|---|---|
| Segment Revenue | |||||
| a) Acids and Chemicals | 13,860.26 | 6,980.76 | 10,961.97 | 13,860.26 | 33,149.41 |
| b) Sports equipments and Others | 666.29 | – | – | 666.29 | – |
| Total Sales | 14,526.55 | 6,980.76 | 10,961.97 | 34,290.92 | 33,149.42 |
| Less: Inter Segment Revenue | – | – | – | – | – |
| Net Sales | 14,526.55 | 6,980.76 | 10,961.97 | 34,290.92 | 33,149.42 |
| Segment Results | |||||
| Segment Results before Interest & Finance Cost | |||||
| a) Acids and Chemicals | 614.92 | 142.96 | 161.91 | 949.72 | 693.82 |
| b) Sports equipments and Others | 30.31 | 1.85 | (6.65) | 23.18 | (29.30) |
| Total Segment Results | 645.23 | 144.81 | 155.26 | 972.90 | 664.52 |
| Less: Interest & Finance Costs | 64.12 | 15.86 | 37.64 | 165.75 | 165.45 |
| Profit from Ordinary Activities | 581.11 | 128.95 | 117.62 | 807.15 | 499.07 |
| Exceptional items | – | – | – | – | – |
| Profit before Tax | 581.11 | 128.95 | 117.62 | 807.15 | 499.07 |
| Other Information | |||||
| Segment Assets | |||||
| a) Acids and Chemicals | 9,312.40 | 5,590.19 | 7,362.69 | 9,312.40 | 7,362.69 |
| b) Sports equipments and Others | 1,217.01 | 736.50 | – | 1,217.01 | – |
| Total Assets | 10,529.41 | 6,326.69 | 7,362.69 | 10,529.41 | 7,362.69 |
| Segment Liabilities | |||||
| a) Acids and Chemicals | 4,292.35 | 1,243.86 | 2,394.52 | 4,292.35 | 2,394.52 |
| b) Sports equipments and Others | 830.16 | 125.56 | – | 830.16 | – |
| Total Liabilities | 5,122.51 | 1,369.42 | 2,394.52 | 5,122.51 | 2,394.52 |
| Sr. No. | Particulars | Quarter Ended 31.3.2026 Refer Note 7 | Quarter Ended 31.12.2025 Unaudited | Quarter Ended 31.3.2025 Refer Note 7 | Year Ended 31.3.2026 Audited | Year Ended 31.3.2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (i) | Revenue from Operations | 14,526.55 | 6,980.76 | 10,961.97 | 34,290.92 | 33,149.42 |
| (ii) | Other Income | 12.26 | 17.13 | 4.75 | 45.33 | 48.08 |
| Total Income | 14,538.81 | 6,997.89 | 10,966.72 | 34,336. |