GUJARAT POLY ELECTRONICS LIMITED — Quarter and year ended March 31, 2026
| Particulars | Quarter Ended March 31, 2026 Refer Note 3 |
December 31, 2025 Unaudited |
March 31, 2025 Refer Note 3 |
Year Ended March 31, 2026 Audited |
March 31, 2025 Audited |
|---|---|---|---|---|---|
| 1 Income | |||||
| (a) Revenue from Operations | 422.68 | 352.51 | 411.00 | 1,689.31 | 1,779.24 |
| (b) Other Income | 51.35 | 2,856.38 | 23.23 | 3,185.24 | 84.93 |
| Total Income | 474.03 | 3,208.89 | 434.23 | 4,874.55 | 1,864.17 |
| 2 Expenses: | |||||
| (a) Cost of materials consumed | – | – | – | 0.18 | 0.66 |
| (b) Purchases of stock-in-trade | 262.96 | 212.96 | 239.30 | 1,063.49 | 1,129.32 |
| (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | 15.10 | 19.16 | 16.00 | 24.32 | (14.61) |
| (d) Employee benefits expense | 77.14 | 80.55 | 83.86 | 324.69 | 320.69 |
| (e) Finance costs | 0.78 | 0.80 | 0.86 | 3.25 | 3.59 |
| (f) Depreciation and amortisation expense | 7.24 | 5.09 | 5.40 | 21.37 | 20.80 |
| (g) Other expenses | 72.77 | 93.13 | 34.88 | 248.86 | 151.61 |
| Total Expenses | 435.99 | 411.69 | 380.30 | 1,686.15 | 1,612.06 |
| 3 Profit before exceptional items & Tax (1-2) | 38.04 | 2,797.20 | 53.93 | 3,188.40 | 252.11 |
| 4 Profit before Tax | 38.04 | 2,797.20 | 53.93 | 3,188.40 | 252.11 |
| 5 Tax expenses | |||||
| Current Tax | 48.37 | 284.57 | (3.28) | 356.86 | 8.44 |
| Deferred Tax | (19.24) | 47.90 | (2.99) | 32.59 | 29.19 |
| (Excess) provision of earlier years | (3.27) | (3.27) | |||
| 6 Net Profit for the period after Tax (5-6) | 12.19 | 2,464.73 | 60.20 | 2,802.22 | 214.48 |
| 7 Other Comprehensive Income (net of tax) | |||||
| (A) Items that will not be reclassified to Profit / (Loss) | |||||
| (i) Remeasurements of defined benefit plans | 8.74 | (4.29) | (13.16) | (4.12) | (17.14) |
| (ii) Income tax relating to above items | (2.20) | 1.08 | 3.31 | 1.04 | 4.31 |
| Total Other Comprehensive Income/(Loss) | 6.54 | (3.21) | (9.85) | (3.08) | (12.83) |
| 8 Total Comprehensive Income for the period (7+8) | 18.73 | 2,461.52 | 50.35 | 2,799.14 | 201.65 |
| 9 Paid-up Equity Share Capital (Face value Rs. 10/- per share) | 855.00 | 855.00 | 855.00 | 855.00 | 855.00 |
| 10 Reserve excluding revaluation reserves as per balance sheet of previous accounting year | – | 3,072.23 | 273.07 | ||
| 11 Earning Per Share – (Basic, diluted and not annualised) (Rs.) | 0.15 | 28.83 | 0.71 | 32.77 | 2.51 |
| Particulars | Year ended March 31, 2026 Audited |
Year ended March 31, 2025 Audited |
|---|---|---|
| (A) Cash flow from operating activities | ||
| Profit before income tax | 3,188.40 | 252.11 |
| Non-cash Adjustment to Profit Before Tax: | ||
| Depreciation and amortization expense | 21.37 | 20.80 |
| Gain on Sale of PPE (Net) | (3,029.52) | (1.35) |
| Fair value changes in financial instruments | (117.27) | (75.19) |
| Gain on Redemption of Investments | (28.08) | – |
| Gratuity and Compensated Absences | 17.47 | 20.69 |
| Allowance for bad & doubtful Debts (Net) | 4.97 | 0.82 |
| Interest income | (4.67) | (3.14) |
| Finance cost on lease | 3.25 | 3.59 |
| Bonus provision | 6.13 | 6.74 |
| Amount no longer payable written back | 0.12 | 0.75 |
| Amount for Short provision | – | 0.21 |
| 62.17 | 226.04 | |
| Change in operating assets and liabilities: | ||
| Decrease/(increase) in trade receivables | 107.80 | (63.11) |
| Decrease/(increase) in inventories | 50.92 | (14.01) |
| Increase/(decrease) in trade payables | 0.52 | (83.30) |
| Decrease in other financial assets | 0.66 | 1.09 |
| Increase in other non-current assets | (0.01) | (0.03) |
| Decrease in other current assets | 33.51 | 11.55 |
| Decrease/(increase) in Loans | 0.20 | (1.82) |
| Decrease in provisions | (21.76) | (54.92) |
| Increase/(decrease) in other current liabilities | 4.22 | (2.84) |
| Cash generated from operations | 238.23 | 18.63 |
| Direct taxes paid (Net of Refund) | (383.95) | (22.25) |
| Net cash flow used in operating activities (A) | (145.72) | (3.62) |
| (B) Cash flow from investing activities | ||
| Purchase of investments | (2,774.93) | – |
| Proceeds from sale of investments | 1,075.50 | 0.17 |
| Payments for acquisition of property, plant and equipment | (395.18) | (16.21) |
| Proceeds from sale of property, plant and equipment (net) | 3,124.80 | 1.65 |
| Interest income | 4.67 | 3.27 |
| Redemption of Fixed Deposit | 5.00 | 10.00 |
| Net cash flow from/(used in) investing activities (B) | 1,039.86 | (1.11) |
| (C) Cash flows from financing activities | ||
| Payment of lease liabilities | (7.32) | (7.16) |
| Redemption of Preference Shares | (981.50) | – |
| Net cash flow used in financing activities (C) | (988.82) | (7.16) |
| Net decrease in cash and cash equivalents (A+B+C) | (94.68) | (11.89) |
| Cash and cash equivalents at the beginning of the year | 182.84 | 194.73 |
| Cash and cash equivalents at the end of the year | 88.16 | 182.84 |
| Cash and cash equivalents | Year ended March 31, 2026 | Year ended March 31, 2025 |
|---|---|---|
| Balances with banks: | ||
| Cash on Hand | – | – |
| On current accounts | 88.16 | 182.84 |
| Balance as per the cash flow statement: | 88.16 | 182.84 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| I ASSETS | ||
| 1. Non-current assets | ||
| a. Property, plant and equipment | 147.00 | 113.39 |
| b. Other Intangible assets | 8.61 | 11.11 |
| c. Right to Use Asset | 308.87 | 34.45 |
| d. Financial assets | ||
| i. Investments | 2,911.79 | 1,067.01 |
| ii Other financial assets | 3.84 | 4.08 |
| e. Deferred tax assets (Net) | – | 8.06 |
| f. Other non current assets | 0.29 | 0.28 |
| Total Non-Current Assets | 3,380.40 | 1,238.38 |
| 2. Current Assets | ||
| a. Inventories | 248.70 | 299.63 |
| b. Financial Assets | ||
| i. Trade receivables | 359.81 | 472.59 |
| ii. Cash and cash equivalents | 88.16 | 182.84 |
| iii. Bank balances other than above | – | 5.00 |
| iv. Loans | 5.42 | 5.62 |
| v. Other financial assets | 0.02 | 0.44 |
| c. Current Tax Assets (Net) | 8.77 | 13.81 |
| d. Other current assets | 8.83 | 10.18 |
| Total Current Assets | 719.71 | 990.11 |
| Assets Held For Sale | – | 27.00 |
| Total Assets | 4,100.11 | 2,255.49 |
| II EQUITY AND LIABILITIES | ||
| 1. EQUITY | ||
| a. Equity Share capital | 855.00 | 855.00 |
| b. Other Equity | 3,072.23 | 273.07 |
| Total Equity | 3,927.23 | 1,128.07 |
| 2. NON-CURRENT LIABILITIES | ||
| a. Lease Liabilities | 28.53 | 33.86 |
| b. Provisions | 28.43 | 42.44 |
| Total Non-Current Liabilities | 56.96 | 76.30 |
| 3. CURRENT LIABILITIES | ||
| Financial Liabilities | ||
| – Borrowings | – | 981.50 |
| – Lease Liabilities | 5.33 | 4.07 |
| – Trade payables | ||
| Total outstanding dues of | ||
| a) Micro-enterprises and small enterprises | 0.25 | 0.26 |
| b) Creditors other than micro-enterprises and small enterprises | 0.55 | 0.02 |
| – Other financial liabilities | – | – |
| b. Other current liabilities | 34.40 | 30.07 |
| c. Provisions | 51.90 | 35.20 |
| c. Deferred Tax Liability (Net) | 23.49 | – |
| Total Current Liabilities | 115.92 | 1,051.12 |
| Total Equity and Liabilities | 4,100.11 | 2,255.49 |