Perfectpac Limited — Quarter and year ended March 31, 2026
| S. No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | ||
| 1 | Revenue from Operations | 2,964.52 | 2,505.39 |
| 2 | Other Income | 5.16 | 0.26 |
| 3 | Total Income (1 + 2) | 2,969.68 | 2,505.65 |
| a | Cost of Materials Consumed | 2,114.14 | 1,764.17 |
| b | Purchase of stock-in-trade | 11.16 | – |
| c | Changes in Inventories of Finished Goods and Work-in-Progress and Others | (26.58) | 11.56 |
| d | Employees Benefits Expense | 307.82 | 286.79 |
| e | Finance Costs | 9.13 | 6.43 |
| f | Depreciation and Amortization Expense | 64.50 | 63.38 |
| g | Other Expenses | 399.37 | 352.28 |
| 4 | Total Expenses | 2,879.54 | 2,484.61 |
| 5 | Profit Before Exceptional Items and Tax (3 – 4) | 90.14 | 21.04 |
| 6 | Exceptional Items | – | 12.00 |
| 7 | Profit Before Tax (5 – 6) | 90.14 | 9.04 |
| a | Current Tax (including Prior Period Tax Adjustment and net of MAT Credit Entitlement) | 20.64 | 1.95 |
| b | Deferred Tax | (7.79) | 10.65 |
| 9 | Profit for the period/year (7 – 8) | 77.29 | (3.56) |
| i | Items that will not be reclassified to profit or loss | (27.57) | – |
| ii | Income tax relating to items that will not be reclassified to profit or loss | – | – |
| iii | Items that will be reclassified to profit or loss | – | – |
| iv | Income tax relating to items that will be reclassified to profit or loss | – | – |
| 11 | Total Comprehensive Income for the period / year (9 + 10) | 49.72 | (3.56) |
| 12 | Paid-up equity share capital (Face value of Rs. 2/- per share) | 133.26 | 133.26 |
| 13 | Other Equity | – | – |
| 14 | Earnings per share (EPS) (Face value of Rs. 2/- per share) | – | – |
| Basic and Diluted | 1.16 | (0.05) |
| Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| ASSETS | ||
| 1 Non-Current Assets | ||
| Property, Plant, Equipment and Intangible Assets | ||
| (a) Property, Plant and Equipment | 1,840.00 | 1,809.07 |
| (b) Intangible Assets | 0.58 | 0.41 |
| (c) Right-of-use assets | 68.23 | 69.22 |
| (d) Capital Work-in-Progress | – | 2.89 |
| (e) Financial Assets | ||
| (i) Investments | 211.91 | – |
| (ii) Other Financial Assets | 20.85 | 20.32 |
| (f) Other Non-Current Assets | 497.07 | 260.86 |
| Total Non Current Assets | 2,638.64 | 2,162.77 |
| 2 Current Assets | ||
| (a) Inventories | 811.95 | 760.82 |
| (b) Financial Assets | ||
| (i) Trade Receivables | 1,840.75 | 1,858.69 |
| (ii) Cash and Cash Equivalents | 66.83 | 144.43 |
| (iii) Other Balances with Banks | 2.20 | 0.50 |
| (c) Current Tax Assets (net) | 7.19 | – |
| (d) Other Current Assets | 249.90 | 57.76 |
| Total Current Assets | 2,978.82 | 2,822.20 |
| TOTAL ASSETS | 5,617.46 | 4,984.97 |
| EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| (a) Equity Share Capital | 133.26 | 133.26 |
| (b) Other Equity | 3,840.67 | 3,619.89 |
| Total Equity | 3,973.93 | 3,753.15 |
| 2 Non-Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 206.25 | 55.57 |
| (ii) Other Financial Liabilities | 4.10 | 4.10 |
| (b) Deferred Tax Liabilities (net) | 95.02 | 92.86 |
| (c) Other Non Current Liabilities | 10.13 | 8.68 |
| Total Non Current Liabilities | 315.50 | 161.21 |
| 3 Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 130.57 | 10.22 |
| (ii) Trade Payables | ||
| (A) Total outstanding dues of Micro Enterprises and Small Enterprises | 132.68 | 192.10 |
| (B) Total outstanding dues of Creditors other than Micro Enterprises and Small Enterprises | 908.00 | 656.34 |
| (iii) Other Financial Liabilities | 87.74 | 91.08 |
| (b) Provisions | 56.90 | 57.57 |
| (c) Current Tax Liability (Net) | – | 11.18 |
| (d) Other Current Liabilities | 12.14 | 52.12 |
| Total Current Liabilities | 1,328.03 | 1,070.61 |
| TOTAL EQUITY AND LIABILITIES | 5,617.46 | 4,984.97 |
| S. No. | Particulars | Year Ended 31.03.2026 Audited | Year Ended 31.03.2025 Audited |
|---|---|---|---|
| A | CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit before Tax Exceptional & Extraordinary items | 432.81 | 424.88 | |
| Exceptional items | (12.00) | – | |
| Impairment in fair value of investments | 7.09 | – | |
| Adjustments for: | |||
| Other Comprehensive Income | (27.57) | 2.41 | |
| Depreciation | 248.33 | 221.27 | |
| (Profit)/loss on sale of fixed Assets, Assets impaired & Discarded (Net) | (2.88) | (5.20) | |
| Interest Paid | 21.01 | 17.10 | |
| Interest received | 1.70 | 4.14 | |
| Operating Profit before working capital changes | 668.49 | 664.60 | |
| Adjustments for: | |||
| Trade and Other Receivables | (419.83) | (345.09) | |
| Inventories | (51.13) | 115.26 | |
| Trade Payable and Other Liabilities | 134.93 | 82.67 | |
| Cash Generated from Operations | 332.46 | 517.44 | |
| Direct Taxes Paid (including deferred tax) | (105.86) | (110.29) | |
| Cash Flow before extraordinary items | 226.60 | 407.15 | |
| Extraordinary Items | – | – | |
| Net Cash from Operating Activities | 226.60 | 407.15 | |
| B | CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of Fixed Assets, Including capital work in progress | (278.36) | (388.51) | |
| Purchase of Investments | (219.00) | – | |
| Sale of Fixed Assets | 5.69 | 51.06 | |
| Interest received | (1.70) | (4.14) | |
| Net Cash used in Investing Activities | (493.37) | (341.59) | |
| C | CASH FLOW FROM FINANCING ACTIVITIES | ||
| Repayments of Long Term Borrowings | (28.97) | (20.22) | |
| Proceeds of Long Term Borrowings | 300.00 | – | |
| Net proceeds of Short Term Borrowings | – | 0.00 | |
| Dividend & Dividend Tax Paid | (66.60) | (66.60) | |
| Payment of Lease Liability | 0.00 | (1.03) | |
| Interest Paid | (21.01) | (17.10) | |
| Net Cash from Financing Activities | 183.42 | (104.95) | |
| Net Increase/(Decrease) in Cash and Cash Equivalents (A+B+C) | (83.35) | (39.39) | |
| Cash and Cash Equivalents as at 1st April, Opening Balance | 127.50 | 166.89 | |
| Cash and Cash Equivalents as at 31st March, Closing Balance | 44.15 | 127.50 |