Morarka Finance Limited — Quarter ended March 31, 2026 and year ended March 31, 2026
| Sl. | Particulars | Quarter ended March 31, 2026 (Audited) | December 31, 2025 (Reviewed) | March 31, 2025 (Audited) | Year ended March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| I | Income | |||||
| Revenue from operations | ||||||
| (i) Interest income | 0.65 | 0.19 | 16.15 | 9.09 | 27.33 | |
| (ii) Dividend income | 0.26 | 0.12 | 0.26 | 137.21 | 31.54 | |
| (iii) Rental income | 3.87 | 3.87 | 3.87 | 15.50 | 15.50 | |
| (iv) Fees and commission income | 9.75 | 9.75 | 9.75 | 39.00 | 39.00 | |
| (v) Net gain on fair value change | (9.18) | 6.75 | 3.45 | 15.85 | 134.05 | |
| (vi) Net gain on derecognition of financial instruments under amortised cost | – | – | – | – | – | |
| (vii) Sale of products | 0.01 | 4.24 | – | 4.25 | 1.72 | |
| (viii) Sale of services | 0.28 | 0.36 | 0.24 | 1.14 | 0.99 | |
| Total revenue from operations (A) | 5.64 | 25.28 | 33.72 | 222.04 | 250.13 | |
| Other Income (B) | 0.15 | – | 23.25 | 0.15 | 122.85 | |
| Total Income (A+B) | 5.79 | 25.28 | 56.97 | 222.19 | 372.98 | |
| II | Expenses | |||||
| Cost of material consumed | – | – | – | – | – | |
| Purchases of stock-in-trade | – | – | 0.17 | – | 0.17 | |
| Changes in inventories of finished goods, work-in-progress and stock in trade | 0.10 | 0.44 | (0.14) | 0.53 | 0.04 | |
| Employee benefits expense | 10.19 | 11.41 | 13.26 | 40.06 | 40.96 | |
| Finance Costs | – | – | – | – | – | |
| Depreciation, depletion and amortisation expense | 0.06 | 0.06 | 0.07 | 0.25 | 0.27 | |
| Fees and commission expense | – | – | – | – | – | |
| Net loss on fair value changes | – | – | – | – | – | |
| Net loss on derecognition of financial instruments under amortised cost | – | – | – | – | – | |
| Impairment of financial Instruments | – | – | – | – | – | |
| Other expenses | 2.57 | 3.85 | 2.72 | 14.93 | 14.54 | |
| Total Expenses | 12.92 | 15.76 | 16.08 | 55.77 | 55.98 | |
| III | Profit before exceptional items and tax (I-II) | (7.13) | 9.52 | 40.89 | 166.42 | 317.00 |
| IV | Exceptional Items | – | – | – | – | – |
| V | Profit before tax (III-IV) | (7.13) | 9.52 | 40.89 | 166.42 | 317.00 |
| VI | Tax expenses | |||||
| (1) Current tax (Including prior year tax) | (15.00) | 0.71 | (3.30) | 22.41 | 68.57 | |
| (2) Deferred tax | (1.74) | 1.42 | (8.25) | 0.97 | (31.41) | |
| VII | Profit /(Loss) for the period (V-VI) | 9.61 | 7.39 | 52.44 | 143.04 | 279.84 |
| VIII | Other Comprehensive Income | |||||
| (A) (I) Items that will not be reclassified to profit or loss | 1,643.68 | (629.22) | (4,133.99) | 2,273.77 | (7,646.06) | |
| (II) Income tax relating to items that will not be reclassified to profit or loss | (235.05) | 89.98 | 591.83 | (318.56) | 648.72 | |
| (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 | 1,408.63 | (539.24) | (3,542.16) | 1,955.21 | (6,997.34) | |
| IX | Total Comprehensive Income | 1,418.24 | (531.85) | (3,489.72) | 2,098.25 | (6,717.50) |
| X | Paid up Equity Share Capital (Face value of ₹ 10 each) | 450.21 | 450.21 | 450.21 | 450.21 | 450.21 |
| XI | Reserves (excluding Revaluation Reserve) | – | – | – | 11,131.73 | 9,078.50 |
| XII | Earnings Per Share (of ₹10 each) not annualised: | |||||
| (a) Basic (₹) | 0.21 | 0.16 | 1.16 | 3.18 | 6.22 | |
| (b) Diluted (₹) | 0.21 | 0.16 | 1.16 | 3.18 | 6.22 |
| Particulars | Year Ended March 31, 2026 (Audited) | Year Ended March 31, 2025 (Audited) |
|---|---|---|
| I. ASSETS | ||
| 1. Financial Assets | ||
| (a) Cash and cash equivalents | 11.78 | 1.20 |
| (b) Bank Balance other than (a) above | – | – |
| (*c) Derivative Financial instruments | – | – |
| (d) Receivables | ||
| (i) Trade Receivables | – | – |
| (ii) Other Receivables | – | – |
| (e) Loans | 11,571.10 | 9,522.65 |
| (f) Investments | 0.21 | 0.23 |
| (g) Other financial assets | – | – |
| Total Financial Assets | 11,583.09 | 9,524.08 |
| 2. Non-Financial Assets | ||
| (a) Inventories | 20.32 | 20.86 |
| (b) Current tax assets (Net) | – | – |
| (*c) Deferred tax assets (Net) | – | – |
| (d) Investment Property | – | – |
| (e) Biological assets other than bearer plants | – | – |
| (f) Property, Plant and Equipment | 4.82 | 5.09 |
| (g) Capital work-in-progress | – | – |
| (h) Intangible assets under development | – | – |
| (i) Goodwill | – | – |
| (j) Other intangible assets | 91.31 | 69.30 |
| (k) Other non-financial assets | – | – |
| Total Non-Financial Assets | 116.45 | 95.25 |
| Total Assets | 11,699.54 | 9,619.33 |
| II. LIABILITIES AND EQUITY | ||
| LIABILITIES | ||
| 1. Financial Liabilities | ||
| (a) Derivative financial instruments | – | – |
| (b) Payable | ||
| (i) Trade Payable | 0.17 | 0.44 |
| (ii) Other Payable | – | – |
| (*c) Debt Securities | – | – |
| (d) Borrowing (other than debt securities) | – | – |
| (e) Deposits | – | – |
| (f) Subordinate Liabilities | – | – |
| (g) Other financial liabilities | – | – |
| Total Financial Liabilities | 0.17 | 0.44 |
| 2. Non-Financial Liabilities | ||
| (a) Current tax liabilities (Net) | 90.93 | 68.58 |
| (b) Provisions | 11.27 | 6.00 |
| (*c) Deferred tax liabilities (Net) | 12.23 | 11.26 |
| (d) Other non-financial liabilities | 3.00 | 4.34 |
| Total Non-Financial Liabilities | 117.43 | 90.18 |
| Equity | ||
| (a) Equity Share Capital | 450.21 | 450.21 |
| (b) Other Equity | 11,131.73 | 9,078.50 |
| Total Equity | 11,581.94 | 9,528.71 |
| Total Liabilities and Equity | 11,699.54 | 9,619.33 |
| PARTICULARS | 2025-2026 ₹ | 2025-2026 ₹ | 2024-2025 ₹ | 2024-2025 ₹ |
|---|---|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES : | ||||
| NET PROFIT/(LOSS) BEFORE TAX | 166.42 | 317.00 | ||
| Item | ||||
| ADJUSTMENTS FOR : | ||||
| Depreciation and amortisation | 0.25 | 0.27 | ||
| Fixed Asset write-off | 0.02 | |||
| OCI Effect on Buyback of Share | 230.45 | |||
| Fair Value effect on FVTPL investment | (15.85) | (15.58) | (134.05) | 96.67 |
| OPERATING PROFIT BEFORE WORKING CAPITAL CHANGES | 150.84 | 413.67 | ||
| WORKING CAPITAL CHANGES | ||||
| (Increase)/decrease in trade and other receivables | (21.99) | (2.33) | ||
| (Increase)/decrease in inventories | 0.53 | 0.04 | ||
| (Increase)/decrease in investment | (6.69) | (8.38) | ||
| Increase/(decrease) in trade payables | (0.27) | 0.35 | ||
| Increase/(decrease) in provisions | 5.27 | 4.04 | ||
| Increase/(decrease) in other non-financial liabilities | 21.99 | (17.35) | ||
| CHANGE IN WORKING CAPITAL | (1.16) | (23.63) | ||
| (Increase)/decrease in direct tax and deferred tax | (23.38) | (37.16) | ||
| Dividend income consider seperately | (137.21) | (161.75) | (31.54) | (92.33) |
| NET CASH FLOW FROM OPERATING ACTIVITIES (A) | (10.91) | 321.34 | ||
| CASH FLOW FROM INVESTING ACTIVITIES : | ||||
| Purchase of investments | (375.00) | – | ||
| Purchase of term deposit | (25.00) | (385.00) | ||
| Proceeds from sale of investment in mutual fund | – | – | ||
| Receipt from redeem of term deposit | 329.30 | 299.65 | ||
| Dividend received | 137.21 | 66.51 | 31.54 | (53.81) |
| NET CASH FLOW FROM INVESTING ACTIVITIES (B) | 66.51 | (53.81) | ||
| CASH FLOW FROM FINANCING ACTIVITIES | ||||
| Dividend Paid | (45.02) | (45.02) | (270.13) | (270.13) |
| NET CASH FLOW FROM FINANCING ACTIVITIES (C) | (45.02) | (270.13) | ||
| NET INCREASE/DECREASE IN CASH AND CASH EQUIVALENTS (A-B+C) | 10.58 | (2.60) | ||
| CASH AND CASH EQUIVALENTS (OPENING BALANCE) | 1.20 | 3.80 | ||
| CASH AND CASH EQUIVALENTS (CLOSING BALANCE) | 11.78 | 1.20 |