Solid Stone Company Limited — Quarter and year ended 31 March 2026
| Sr. No. | Particulars | Quarter ended 31 Mar. 2026 (Unaudited) | Quarter ended 31 Dec. 2025 (Unaudited) | Quarter ended 31 Mar. 2025 (Unaudited) | Year ended 31 Mar. 2026 (Audited) | Year ended 31 Mar. 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue from operations (gross) | 905.89 | 469.79 | 764.35 | 2,573.53 | 2,767.74 |
| 2 | Other Income | 3.86 | 1.05 | (0.23) | 8.10 | 12.01 |
| 3 | Total revenue (1+2) | 909.75 | 470.84 | 764.12 | 2,581.63 | 2,779.75 |
| 4 | Expenses | |||||
| (a) Cost of Raw Materials consumed | 6.67 | 3.27 | 5.19 | 20.51 | 11.53 | |
| (b) Purchase of Stock-in-Trade | 496.86 | 259.84 | 430.63 | 1,539.61 | 1,585.77 | |
| (c) Changes in inventories of finished goods and work in progress & stock in trade | 85.48 | (6.74) | 36.47 | 23.08 | 135.43 | |
| (d) Employee benefits expenses | 86.79 | 73.26 | 70.53 | 300.81 | 281.08 | |
| (e) Finance Costs | 70.68 | 46.31 | 50.77 | 215.19 | 195.85 | |
| (f) Depreciation and amortisation expense | 32.21 | 32.18 | 18.05 | 128.61 | 91.80 | |
| (g) Other expenditure | 81.37 | 56.65 | 107.95 | 271.16 | 352.10 | |
| Total Expenses | 860.06 | 464.77 | 719.59 | 2,498.97 | 2,653.56 | |
| 5 | Profit from Ordinary Activities before tax (3-4) | 49.69 | 6.07 | 44.53 | 82.66 | 126.19 |
| 6 | Exceptional items | – | – | – | – | – |
| 7 | Profit from Ordinary Activities before tax (5-6) | 49.69 | 6.07 | 44.53 | 82.66 | 126.19 |
| 8 | Tax Expense (including Earlier year adjustment): | |||||
| Current Tax | 3.01 | 2.73 | 58.23 | 15.29 | 75.43 | |
| Deferred Tax | 17.88 | (0.89) | (36.34) | 17.15 | (35.83) | |
| 9 | Net Profit from Ordinary Activities after tax (7-8) | 28.80 | 4.23 | 22.64 | 50.22 | 86.59 |
| 10 | Extraordinary Item | – | – | – | – | – |
| 11 | Net Profit for the period (PAT) | 28.80 | 4.23 | 22.64 | 50.22 | 86.59 |
| 12 | Other comprehensive income | |||||
| (a) The items that will not be reclassified to profit & loss | 11.97 | (3.73) | (13.16) | 0.77 | (14.94) | |
| (b) The income tax relating items that will not be reclassified to profit & loss | (3.01) | 0.94 | 3.31 | (0.19) | 3.76 | |
| 13 | Total comprehensive income (after tax) (OCI) | 37.76 | 1.43 | 12.79 | 50.80 | 75.41 |
| 14 | Paid-up equity share capital (face value of Rs. 10/-) | 538.00 | 538.00 | 538.00 | 538.00 | 538.00 |
| 15 | Earnings Per Share (EPS) | |||||
| Basic and diluted EPS for the period, for the year to date and for the previous year (not annualized) | 0.54 | 0.08 | 0.42 | 0.93 | 1.61 |
| Particulars | 31st March, 2026 (Audited) | 31st March, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| (1) Non-Current Assets | ||
| (a) Property, Plant and Equipment | 332.03 | 370.92 |
| (b) Capital Work-in-Progress | – | – |
| (c) Investment Property | – | – |
| (d) Intangible Assets | 0.16 | 0.34 |
| (e) Financial Assets | ||
| (i) Investments | 94.63 | 94.63 |
| (ii) Loans | ||
| (iii) Others financial assets | 92.66 | 90.74 |
| (f) Deferred Tax Assets (Net) | 50.80 | 68.14 |
| (g) Other non-current assets | ||
| (2) Current Assets | ||
| (a) Inventories | 3,021.22 | 3,041.14 |
| (b) Financial Assets | ||
| (i) Investments | – | – |
| (ii) Trade Receivables | 485.19 | 519.68 |
| (iii) Cash and cash Equivalents | 6.33 | 6.48 |
| (iv) Bank balances other than (iii) above | – | – |
| (v) Loans | 4.12 | 14.03 |
| (vi) Others financial assets | ||
| (c) Current Tax Assets (Net) | 1.02 | 1.12 |
| (d) Other current assets | 953.17 | 1,064.92 |
| TOTAL ASSETS | 5,041.32 | 5,272.14 |
| Particulars | 31st March, 2026 (Audited) | 31st March, 2025 (Audited) |
|---|---|---|
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity Share Capital | 538.00 | 538.00 |
| (b) Other Equity | 1,754.17 | 1,703.38 |
| (c) Non Controlling Interest | – | – |
| Total Equity | 2,292.17 | 2,241.38 |
| Liabilities | ||
| (1) Non-Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 341.22 | 467.95 |
| (ia) Lease Liabilities | 67.98 | 120.43 |
| (ii) Other financial liabilities | – | – |
| (b) Provisions | 80.85 | 78.73 |
| (c) Deferred Tax Liabilities (Net) | – | – |
| (d) Other non-current liabilities | – | – |
| (2) Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 1,270.65 | 1,264.94 |
| (ia) Lease Liabilities | 106.38 | 61.56 |
| (ii) Trade Payables | ||
| a) Total outstanding dues of micro enterprises and small enterprises | 99.47 | 243.10 |
| b) Total outstanding dues of creditors other than micro and small enterprises | 150.56 | 164.74 |
| (iii) Other Financial Liabilities | 125.46 | 69.23 |
| (b) Other Current Liabilities | 488.38 | 508.92 |
| (c) Provisions | 4.71 | 4.76 |
| (d) Current Tax Liabilities (Net) | 13.49 | 46.40 |
| Total Liabilities | 2,749.15 | 3,030.76 |
| TOTAL EQUITY AND LIABILITIES | 5,041.32 | 5,272.14 |
| Particulars | Year ended 31 Mar, 2026 | Year ended 31 Mar, 2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES: | ||
| NET PROFIT BEFORE TAX | 82.65 | 126.19 |
| Adjustment for: | ||
| – Depreciation | 128.61 | 91.80 |
| – Reversal of Impairment of Assets | – | – |
| – Finance Cost (including fair value change in financial instruments) | 197.57 | 189.35 |
| – Income on Amortisation of Loans | (1.86) | (1.41) |
| – Interest on Loans at Amortized Cost | 17.62 | 6.50 |
| – Loss / (Gain) on Sale / Disposal of Fixed Assets | (0.64) | (5.73) |
| – Loss / (Gain) on Fixed Assets written off | – | 1.66 |
| – Loss / (Gain) on Sale of Investments | – | – |
| OPERATING PROFIT/(LOSS) BEFORE WORKING CAPITAL CHANGES | 341.30 | 282.17 |
| (Increase) / Decrease in Inventories | 19.92 | 132.42 |
| (Increase) / Decrease in Trade receivables | 34.50 | 160.81 |
| (Increase) / Decrease in Loans & Other Financial assets | 9.91 | 7.19 |
| (Increase) / Decrease in Other Current & Non Current Assets | 109.83 | 108.89 |
| Increase / (Decrease) in Trade Payables | (157.81) | 162.38 |
| Increase / (Decrease) in Other Financial Liabilities | 58.09 | 18.85 |
| Increase / (Decrease) in Provisions | 2.84 | 1.13 |
| Increase / (Decrease) in Lease Liabilities | 83.04 | – |
| Increase / (Decrease) in Other Current liabilities | (20.54) | 13.99 |
| 139.78 | (577.68) | |
| CASH GENERATED FROM OPERATIONS | 423.95 | 408.35 |
| Direct Taxes paid (Nett of Refunds) | (48.10) | (17.21) |
| NET CASH FROM OPERATING ACTIVITIES | 515.63 | 405.14 |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of Fixed Assets | (89.54) | (123.29) |
| Proceeds from sale of Fixed Assets | 0.64 | 8.84 |
| Proceeds from sale of Investments | – | – |
| NET CASH USED IN INVESTING ACTIVITIES | (88.90) | (114.44) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| (Repayments) / Proceeds from Term Loan (Net) | (126.73) | (91.24) |
| Proceeds from/ (Repayment of ) Working Capital Loan | (73.77) | 34.36 |
| Proceeds from/ (Repayment of ) Unsecured Loan | 79.49 | 34.29 |
| Finance Costs | (197.57) | (189.35) |
| Lease Rent Paid | (108.29) | (81.25) |
| NET CASH FROM FINANCING ACTIVITIES | (426.87) | (293.19) |
| NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS | (0.15) | (2.49) |
| CASH AND CASH EQUIVALENTS AS AT 1ST APRIL, 2025 | 6.48 | 8.97 |
| CASH AND CASH EQUIVALENTS AS AT 31ST MARCH, 2026 | 6.33 | 6.48 |
| Sr. No. | Particulars | Quarter ended 31 Mar. 2026 (Unaudited) | Quarter ended 31 Dec. 2025 (Unaudited) | Quarter ended 31 Mar. 2025 (Unaudited) | Year ended 31 Mar. 2026 (Audited) | Year ended 31 Mar. 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue from operations (gross) | 905.89 | 469.79 | 764.35 | 2,573.53 | 2,767.74 |
| 2 | Other Income | 3.86 | 1.05 | (0.23) | 8.10 | 12.01 |
| 3 | Total revenue (1+2) | 909.75 | 470.84 | 764.12 | 2,581.63 | 2,779.75 |
| 4 | Expenses | |||||
| (a) Cost of Raw Materials consumed | 6.67 | 3.27 | 5.19 | 20.51 | 11.53 | |
| (b) Purchase of Stock-in-Trade | 496.86 | 259.84 | 430.63 | 1,539.61 | 1,585.77 | |
| (c) Changes in inventories of finished goods and work in progress & stock in trade | 85.48 | (6.74) | 36.47 | 23.08 | 135.43 | |
| (d) Employee benefits expenses | 86.79 | 73.26 | 70.53 | 300.81 | 281.08 | |
| (e) Finance Costs | 70.68 | 46.31 | 50.77 | 215.19 | 195.85 | |
| (f) Depreciation and amortisation expense | 32.21 | 32.18 | 18.05 | 128.61 | 91.80 | |
| (g) Other expenditure | 81.37 | 56.65 | 107.95 | 271.16 | 352.10 | |
| Total Expenses | 860.06 | 464.77 | 719.59 | 2,498.97 | 2,653.56 | |
| 5 | Profit from Ordinary Activities before tax (3-4) | 49.69 | 6.07 | 44.53 | 82.65 | 126.19 |
| 6 | Share of Profit / (Loss) of Associates | 0.97 | (0.17) | (2.46) | (0.08) | (4.03) |
| 7 | Profit before Exceptional items & Tax (5-6) | 50.66 | 5.90 | 42.07 | 82.57 | 122.16 |
| 8 | Exceptional items | – | – | – | – | – |
| 9 | Profit before tax (7-8) | 50.66 | 5.90 | 42.07 | 82.57 | 122.16 |
| 10 | Tax Expense (including Earlier year adjustment): | |||||
| Current Tax | 20.89 | 1.84 | 21.89 | 32.44 | 39.60 | |
| Deferred Tax | 3.01 | 2.73 | 58.24 | 15.29 | 75.44 | |
| Deferred Tax | 17.88 | (0.89) | (36.34) | 17.15 | (35.83) | |
| 11 | Net Profit from Ordinary Activities after tax (9-10) | 29.77 | 4.06 | 20.18 | 50.13 | 82.56 |
| 12 | Extraordinary Item | – | – | – | – | – |
| 13 | Net Profit After Tax (PAT) | 29.77 | 4.06 | 20.18 | 50.13 | 82.56 |
| 14 | Other comprehensive income | |||||
| (a) The items that will not be reclassified to profit & loss | 11.97 | (3.73) | (13.16) | 0.77 | (14.94) | |
| (b) The income tax relating items that will not be reclassified to profit & loss | (3.01) | 0.94 | 3.31 | (0.19) | 3.76 | |
| 15 | Total comprehensive Income / (Loss) for the period after tax and Associate Share | 38.73 | 1.25 | 10.33 | 50.71 | 71.38 |
| 16 | Paid-up equity share capital (face value of Rs. 10/-) | 538.00 | 538.00 | 538.00 | 538. |