Modi Naturals Limited — quarter and year ended 31st March 2026
The following tables are extracted from the provided document (₹ Lakhs unless otherwise stated).
| Particulars | Quarter Ended 31/03/2026 (Audited) | Quarter Ended 31/12/2025 (Unaudited) | Quarter Ended 31/03/2025 (Audited) | Year Ended 31/03/2026 (Audited) | Year Ended 31/03/2025 (Audited) |
|---|---|---|---|---|---|
| I Revenue from Operations | 24307.51 | 17409.31 | 18989.50 | 71918.32 | 66291.28 |
| II Other Income | 20.75 | 3.41 | 14.15 | 98.40 | 120.74 |
| Total Income (I+II) | 24328.26 | 17412.72 | 19003.65 | 72016.72 | 66412.02 |
| IV Expenses | |||||
| (a) Cost of materials consumed | 19546.41 | 13081.22 | 14381.30 | 52712.27 | 50387.80 |
| (b) Purchases of stock-in-trade | 337.95 | 1228.92 | 205.23 | 1924.10 | 675.50 |
| (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | (886.27) | (897.17) | (46.78) | 56.58 | 55.35 |
| (d) Employee benefits expense | 1132.73 | 722.15 | 751.75 | 3413.78 | 3118.67 |
| (e) Finance costs | 144.61 | 192.01 | 329.55 | 778.35 | 1170.29 |
| (f) Depreciation and amortisation expense | 198.99 | 201.41 | 181.61 | 801.17 | 781.74 |
| (g) Other expenses | 1733.63 | 1669.88 | 2087.63 | 6462.66 | 8453.43 |
| Total Expenses (IV) | 22206.05 | 16198.42 | 17890.30 | 66148.91 | 62642.78 |
| V Profit / (Loss) before exceptional items and tax (III-IV) | 2122.21 | 1214.30 | 1113.35 | 5867.81 | 3769.24 |
| VI Exceptional items | 485.57 | 0.00 | 0.00 | 485.57 | 0.00 |
| VII Profit before tax (V-VI) | 2607.78 | 1214.30 | 1113.35 | 6353.38 | 3769.24 |
| VIII Tax Expense | |||||
| (a) Current Tax | 518.37 | 171.75 | 324.60 | 1009.94 | 374.60 |
| (b) Deferred Tax | 122.05 | 38.06 | (27.33) | 315.09 | 292.07 |
| IX Profit / (Loss) for the period (VII – VIII) | 1967.35 | 1004.49 | 816.08 | 5028.35 | 3102.57 |
| X Other Comprehensive Income | |||||
| A. (i) Items that will not be reclassified to profit or loss | 28.81 | 1.35 | (10.43) | 29.86 | (8.93) |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | |||||
| B. (i) Items that will be reclassified to profit or loss | |||||
| (ii) Income tax relating to items that will be reclassified to profit or loss | |||||
| Other comprehensive income for the period | 28.81 | 1.35 | (10.43) | 29.86 | (8.93) |
| XI Total Comprehensive Income for the period (IX + X) | 1996.16 | 1005.84 | 805.65 | 6058.21 | 3093.64 |
| XII Paid up equity share capital (Face value Rs. 10/- per share) | 1330.64 | 1330.64 | 1330.64 | 1330.64 | 1330.64 |
| XIII Other Equity excluding revaluation reserves | 15882.98 | 10824.77 | |||
| XIV Earnings Per Share (EPS) | |||||
| a) Basic (Rs.) | 15.00 | 7.56 | 6.05 | 38.01 | 23.25 |
| b) Diluted (Rs.) | 15.00 | 7.56 | 6.05 | 38.01 | 23.25 |
| Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| ASSETS | ||
| 1. Non-Current assets | ||
| (a) Property, Plant and Equipment | 21,351.31 | 14,476.11 |
| (b) Capital work-in-progress | 1,935.49 | 1,607.80 |
| (c) Other Intangible assets | 12.05 | 7.19 |
| (d) Financial Assets | ||
| (i) Investment in Subsidiary and associates | ||
| (ii) Trade receivables | 34.30 | 34.30 |
| (iii) Loans and Advances | ||
| (e) Other non-current assets | 129.10 | 960.10 |
| Total Non Current Assets | 23,462.25 | 17,085.50 |
| 2. Current assets | ||
| (a) Inventories | 8,902.45 | 8,372.23 |
| (b) Financial Assets | ||
| (i) Trade receivables | 4,665.65 | 4,771.31 |
| (ii) Cash and cash equivalents | 182.58 | 27.77 |
| (iii) Loans and Advances | – | |
| (iv) Other financial assets | 27.02 | 7.08 |
| (iv) Bank balances other than (ii) above | 645.46 | 269.94 |
| (c) Other current assets | 2,776.04 | 2,444.22 |
| Total Current Assets | 17,199.20 | 15,892.55 |
| Total Assets | 40,661.45 | 32,978.05 |
| Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| EQUITY AND LIABILITIES | ||
| 1. Equity | ||
| (a) Equity Share capital | 1,330.64 | 1,330.64 |
| (b) Other Equity | 15,882.98 | 10,824.77 |
| (c) Money received Against Convertible Warrants | ||
| Total Equity | 17,213.62 | 12,155.41 |
| 2. LIABILITIES | ||
| Non-Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 12,035.32 | 7,077.83 |
| (ii) Trade payables | ||
| (A) total outstanding dues of micro enterprises and small enterprises; and | ||
| (B) total outstanding dues of creditors other than micro enterprises and small enterprises | 44.04 | 44.33 |
| (iii) Other financial liabilities | 58.00 | 58.00 |
| (b) Provisions | 217.89 | 218.98 |
| (c) Deferred tax liabilities (Net) | 745.79 | 428.72 |
| Total Non-current liabilities | 13,101.04 | 7,827.86 |
| Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 4,086.08 | 7,800.26 |
| (ii) Trade payables | ||
| (A) total outstanding dues of micro enterprises and small enterprises; and | 375.78 | 112.08 |
| (B) total outstanding dues of creditors other than micro enterprises and small enterprises | 2,832.04 | 2,716.69 |
| (iii) Other Financial liabilities | 468.58 | 98.69 |
| (b) Other current liabilities | 2,066.42 | 1,888.07 |
| (c) Provisions | 283.96 | 113.55 |
| (d) Current Tax Liabilities (Net) | 233.93 | 265.44 |
| Total Current liabilities | 10,346.79 | 12,994.78 |
| Total Liabilities | 23,447.83 | 20,822.64 |
| Total Equity and Liabilities | 40,661.45 | 32,978.05 |
| Particulars | Year Ended 31.03.2026 | Year Ended 31.03.2025 |
|---|---|---|
| (A) CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Profit before Taxation | 6,353.38 | 3,769.24 |
| Adjustments to reconcile profit and loss to net cash provided by operating activities: | ||
| Depreciation | 801.17 | 781.74 |
| Foreign exchange fluctuation | 5.30 | (38.46) |
| Provision for Gratuity | 22.93 | 13.11 |
| Profit(-)/loss on sale of assets (net) | (1.45) | (2.94) |
| Interest expenses | 929.76 | 1,329.79 |
| 1,757.71 | 2,083.24 | |
| Operating profit before working Capital changes | 8,111.09 | 5,852.48 |
| Net change in: | ||
| Trade and other receivable | (491.29) | (1,797.58) |
| Inventories | (530.21) | 1,234.11 |
| Trade payables | 926.08 | 1,075.56 |
| (95.42) | 512.09 | |
| Cash generated from operations | 8,015.67 | 6,364.57 |
| Interest paid | (929.75) | (1,309.39) |
| Direct taxes paid (Net of Refund) | (980.12) | (175.77) |
| Cash flow before extra ordinary items | 6,105.80 | 4,879.42 |
| Extra ordinary items (net) | ||
| Net cash from operating activities (A) | 6,105.80 | 4,879.42 |
| (B) CASH FLOW FROM INVESTING ACTIVITIES: | ||
| Payment for purchase of property, plant and equipment | (8,009.47) | (1,981.90) |
| Proceeds from Bank Deposits | (7.15) | |
| Proceeds from disposal of property, plant and equipment | 2.00 | 4.00 |
| Capital Advances | 820.32 | (833.48) |
| Net cash used in Investing activities (B) | (7,194.30) | (2,811.38) |
| (C) CASH FLOW FROM FINANCING ACTIVITIES: | ||
| Borrowings (net) | 1,243.31 | (2,075.25) |
| Net Cash generated from financing activities (C) | 1,243.31 | (2,075.25) |
| Net change in cash and cash equivalents (A+B+C) | 154.81 | (7.21) |
| Cash and cash equivalents at the beginning of the year | 27.77 | 34.98 |
| Cash and cash equivalents at the end of the year | 182.58 | 27.77 |
| Net increase / decrease (-) as disclosed above | 154.81 | (7.21) |
| Sr. No. | Particulars | Qtr Ended Mar-26 Audited | Qtr Ended Dec-25 Unaudited | Qtr Ended Mar-25 Audited | Year Ended Mar-26 Audited | Year Ended Mar-25 Audited |
|---|---|---|---|---|---|---|
| 1 | SEGMENT REVENUE (Revenue from Operations) | |||||
| – BRANDED | 5,088.17 | 4,194.18 | 4,715.05 | 18,354.19 | 17,781.35 | |
| – BULK | 10,003.25 | 5,104.63 | 5,608.56 | 19,828.97 | 15,859.87 | |
| – ETHANOL | 9,216.10 | 8,110.50 | 8,665.89 | 33,735.17 | 32,650.06 | |
| REVENUE FROM OPERATIONS | 24,307.51 | 17,409.31 | 18,989.50 | 71,918.32 | 66,291.28 | |
| 2 | SEGMENT RESULTS (EBITDA) | |||||
| – BRANDED | 415.00 | 384.62 | 300.31 | 1,519.94 | 1,505.86 | |
| – BULK | 273.05 | (130.83) | 89.89 | 259.67 | 170.20 | |
| – ETHANOL | 2,349.67 | 1,415.57 | 1,306.66 | 6,346.79 | 4,288.01 | |
| TOTAL SEGMENT PROFIT BEFORE INTEREST, TAX, DEPRECIATION AND AMORTISATION | 3,037.72 | 1,669.36 | 1,696.86 | 8,126.40 | 5,964.07 | |
| 3 | SEGMENT RESULTS (EBIT) | |||||
| – BRANDED | 404.03 | 374.75 | 294.73 | 1,491.70 | 1,482.84 | |
| – BULK | 248.24 | (160.11) | 71.53 | 134.69 | 44.81 | |
| – ETHANOL | 2,186.46 | 1,253.31 | 1,146.00 | 5,698.84 | 3,654.69 | |
| TOTAL SEGMENT PROFIT BEFORE INTEREST AND TAX | 2,838.73 |