Elnet Technologies Ltd — Quarter ended Mar 31, 2026; Year ended Mar 31, 2026
| Sl No | Particulars | Quarter ended Mar 31, 2026 (audited) | Mar 31, 2025 (audited) | Dec 31, 2025 (Unaudited) | Year ended March 31, 2026 (audited) | March 31, 2025 (audited) |
|---|---|---|---|---|---|---|
| Income | ||||||
| 1 | Revenue from operations | 615.70 | 523.23 | 645.18 | 2,494.13 | 2,303.00 |
| 2 | Other Income (Net) | 308.72 | 299.92 | 261.20 | 1,118.23 | 1,022.29 |
| 3 | Total Income (1+2) | 924.42 | 823.15 | 906.38 | 3,612.36 | 3,325.30 |
| Expenses | ||||||
| 4 | Employee benefit expenses | 50.07 | 47.55 | 52.60 | 198.29 | 194.19 |
| Finance costs | 21.81 | 10.88 | 20.99 | 68.29 | 45.57 | |
| Depreciation and amortization expense | 20.38 | 42.68 | 46.34 | 154.33 | 159.94 | |
| Electricity Charges | 84.02 | 94.47 | 71.75 | 292.78 | 320.70 | |
| Other expenses | 49.46 | 66.81 | 86.47 | 344.21 | 315.00 | |
| 5 | Total Expenses | 225.74 | 262.40 | 278.15 | 1,057.90 | 1,035.41 |
| 5 | Profit before tax (3-4) | 698.68 | 560.75 | 628.23 | 2,554.46 | 2,289.89 |
| 6 | Tax expense | 196.40 | 87.32 | 125.54 | 545.25 | 534.67 |
| 7 | Profit for the period / year (5-6) | 502.28 | 473.43 | 502.69 | 2,009.21 | 1,755.22 |
| 8 | Other comprehensive income / (expense), net of income tax | (0.24) | 1.39 | – | (0.24) | 1.39 |
| 9 | Total comprehensive income for the period /year (7+8) | 502.04 | 474.82 | 502.69 | 2,008.97 | 1,756.61 |
| 10 | Paid-up equity share capital | 400.00 | 400.00 | 400.00 | 400.00 | 400.00 |
| Face value per share (Rs) | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 | |
| 11 | Other equity | – | – | – | 17,158.05 | 15,225.16 |
| 12 | Earning per share (Rs) | |||||
| – Basic | 12.56 | 11.84 | 12.57 | 50.23 | 43.88 | |
| – Diluted | 12.56 | 11.84 | 12.57 | 50.23 | 43.88 |
| Particulars | Note No. | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|---|
| ASSETS | |||
| Non-current assets | |||
| Property, plant and equipment | 4 | 2,306.90 | 2,251.14 |
| Capital work in progress | 5 | 15.00 | 10.05 |
| Financial assets | |||
| – Investments | 6 | 423.54 | 423.54 |
| – Other financial assets | 7 | 6,255.32 | 794.88 |
| Income Tax Assets (net) | 8 | 16.02 | 6.33 |
| Deferred tax asset (net) | 19 | 83.10 | 11.08 |
| Other Non Current Assets | 9 | 768.07 | 780.31 |
| Total non-current assets | 9,867.95 | 4,277.32 | |
| Current assets | |||
| Financial assets | |||
| – Trade receivables | 10 | 70.93 | 195.12 |
| – Cash and cash equivalents | 11 | 997.12 | 2,350.74 |
| – Bank balances other than above | 12 | 8,020.75 | 10,193.51 |
| – Other financial assets | 13 | 481.74 | 441.19 |
| Other current assets | 14 | 122.91 | 36.61 |
| Total current assets | 9,693.45 | 13,217.17 | |
| Total Assets | 19,561.40 | 17,494.50 | |
| EQUITY AND LIABILITIES | |||
| Equity | |||
| Equity share capital | 15 | 400.00 | 400.00 |
| Other equity | 16 | 17,158.05 | 15,225.16 |
| Total equity | 17,558.05 | 15,625.17 | |
| Liabilities | |||
| Non-current liabilities | |||
| Financial liabilities | |||
| – Other financial liabilities | 17 | 717.96 | 265.50 |
| – Other Non Current liabilities | 17a | 126.69 | 62.32 |
| Provisions | 18 | 1.74 | 2.27 |
| Deferred Tax Liabilities (net) | 19 | – | – |
| Total non-current liabilities | 846.39 | 330.08 | |
| Current liabilities | |||
| Financial liabilities | |||
| – Borrowings | 20 | 426.34 | 426.34 |
| – Trade payables | |||
| Total outstanding dues of micro enterprises and small enterprises | – | – | |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 21 | 35.22 | 36.31 |
| – Other financial liabilities | 22 | 649.14 | 1,024.47 |
| Provisions | 23 | – | – |
| Other current liabilities | 24 | 46.27 | 52.12 |
| Total current liabilities | 1,156.96 | 1,539.25 | |
| Total liabilities | 2,003.35 | 1,869.33 | |
| Total Equity and Liabilities | 19,561.40 | 17,494.50 |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| Cash Flow From Operating Activities | ||
| Profit before income tax | 2,554.46 | 2,289.89 |
| Adjustments for | ||
| – Depreciation and amortisation expense | 154.33 | 159.94 |
| – (Profit)/Loss on sale of fixed asset | – | – |
| – Provision/(Reversal) for Employee Benefits | (1.51) | 0.95 |
| – Interest Income on deposits | (1,105.70) | (961.53) |
| – Finance costs | 68.29 | 45.57 |
| — | 1,669.87 | 1,534.82 |
| Change in operating assets and liabilities | ||
| – (Increase)/decrease in Other financial assets | 2,172.76 | (392.76) |
| – (Increase)/decrease in trade receivables | 124.19 | (57.74) |
| – (Increase)/decrease in Other assets | (74.06) | 39.10 |
| – Increase/(decrease) in provisions and other liabilities | 134.21 | (93.07) |
| – Increase/(decrease) in trade payables | (1.09) | (9.08) |
| Cash generated from operations | 4,025.88 | 1,021.27 |
| Less: Income taxes paid (net of refunds) | 629.83 | 520.53 |
| Net cash from / (used in) operating activities (A) | 3,396.05 | 500.73 |
| Cash Flows From Investing Activities | ||
| Acquisition of property plant and equipment and Capital work-in-progress | (210.10) | (235.55) |
| Proceeds on redemption of investments | – | – |
| Proceeds from disposal of Property, plant and equipment and Capital work-in-progress | – | – |
| Maturity / (Investments in) fixed deposits with banks more than 3 months | (5,460.44) | (157.06) |
| Interest Received on Deposits | 996.87 | 960.81 |
| Net cash from / (used in) investing activities (B) | (4,673.67) | 568.20 |
| Cash Flows From Financing Activities | ||
| Dividend paid | (76.00) | (68.00) |
| Tax on dividend | – | – |
| Net cash used in financing activities (C) | (76.00) | (68.00) |
| Net increase / (decrease) in cash and cash equivalents (A+B+C) | (1,353.62) | 1,000.93 |
| Cash and cash equivalents at the beginning of the financial year | 2,350.74 | 1,349.81 |
| Cash and cash equivalents at end of the year | 997.12 | 2,350.73 |