Shubham Polyspin Limited — Quarter and year ended 31st March, 2026
| Particulars | Quarter ended on 31-03-2026 | Quarter ended on 31-12-2025 | Quarter ended on 31-03-2025 | Year ended on 31-03-2026 | Year ended on 31-03-2025 |
|---|---|---|---|---|---|
| Audited | Unaudited | Audited | Audited | Audited | |
| I Revenue from Operation | 1044.41 | 1114.98 | 1301.79 | 5117.56 | 5250.71 |
| II Other Income | 29.22 | 30.03 | 50.56 | 154.31 | 267.72 |
| III Total Income (I + II) | 1073.63 | 1145.01 | 1352.35 | 5271.87 | 5518.43 |
| IV Expenses | |||||
| Cost of Materials consumed | 771.62 | 861.50 | 1036.32 | 4085.73 | 4356.18 |
| Purchase of stock-in-trade | – | – | – | – | – |
| Changes in inventories of finished goods, Stock-in-trade and work-in progress | (67.20) | (4.77) | 18.44 | (44.05) | (19.80) |
| Employee benefits expense | 65.52 | 66.45 | 56.41 | 258.88 | 227.31 |
| Finance Costs | 18.37 | 18.98 | 17.89 | 76.48 | 75.55 |
| Depreciation and amortisation expense | 29.51 | 28.68 | 31.00 | 119.69 | 125.48 |
| Other Expenses | 192.62 | 139.29 | 162.06 | 630.00 | 663.08 |
| Total Expenses (IV) | 1010.44 | 1110.13 | 1322.12 | 5126.73 | 5427.80 |
| V Profit/(loss) before exceptional items and tax (III – IV) | 63.19 | 34.88 | 30.23 | 145.14 | 90.63 |
| VI Exceptional Items | – | – | – | – | – |
| VII Profit / (Loss) before tax (V-VI) | 63.19 | 34.88 | 30.23 | 145.14 | 90.63 |
| VIII Less/ (Add): Tax expense | |||||
| (1) Current Tax | 13.67 | 5.98 | 6.12 | 30.84 | 14.78 |
| (2) Deferred Tax | 1.39 | 4.90 | (2.40) | 2.27 | 9.95 |
| (3) Previous year Adjustment | – | 2.27 | – | 9.45 | (3.93) |
| (4) MAT credit | – | – | – | – | – |
| IX Profit (Loss) for the period from continuing operations (VII-VIII) | 48.13 | 21.73 | 26.51 | 102.58 | 69.83 |
| X Profit/(loss) from discontinued operations | – | – | – | – | – |
| XI Tax expense of discontinued operations | – | – | – | – | – |
| XII Profit/(loss) from Discontinued operations (after tax) (X-XI) | – | – | – | – | – |
| XIII Profit/(loss) for the period (IX+XII) | 48.13 | 21.73 | 26.51 | 102.58 | 69.83 |
| XIV Other Comprehensive Income | |||||
| A (i) Items that will not be reclassified to profit or loss | 1.16 | – | 0.07 | 1.61 | 0.09 |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | (0.29) | – | (0.02) | (0.40) | (0.02) |
| 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 | – | – | – | – | – |
| XV Total Comprehensive Income for the period (XIII+XIV) | 49.00 | 21.73 | 26.56 | 103.79 | 69.90 |
| XVI Earnings per equity share (for continuing operation): | |||||
| (1) Basic & | 0.40 | 0.19 | 0.22 | 0.86 | 0.58 |
| (2) Diluted | 0.40 | 0.19 | 0.22 | 0.86 | 0.58 |
| XVII Earnings per equity share (for discontinued operation): | |||||
| (1) Basic & | – | – | – | – | – |
| (2) Diluted | – | – | – | – | – |
| XVIII Earnings per equity share (for discontinued & continuing operations): | |||||
| (1) Basic & | 0.40 | 0.19 | 0.22 | 0.86 | 0.58 |
| (2) Diluted | 0.40 | 0.19 | 0.22 | 0.86 | 0.58 |
| XIX Paid-up equity shares capital (Face Value Rs. 10/- each) | 1212.20 | 1212.20 | 1212.20 | 1212.20 | 1212.20 |
| XX Reserves excluding Revaluation Reserves as per Balance sheet of Previous accounting year | – | – | – | 494.64 | 390.88 |
| Particulars | Year ended on 31st March, 2026 | Year ended on 31st March, 2025 |
|---|---|---|
| A. Cash Flow From Operating Activities: | ||
| Net Profit before taxation and Extra Ordinary Items | 145.13 | 90.63 |
| Adjustment For: | ||
| Depreciation & Amortizations | 116.64 | 123.82 |
| Dividend Income | ||
| Excess provision written back | ||
| Interest Income | (7.24) | (6.15) |
| Gain on Fair Valuation of Investments | – | – |
| Gain on Fair Valuation of Derivatives | (2.69) | – |
| Gain on Lease Termination | – | – |
| Gain on Sale of PPE | (0.08) | – |
| Gain on Sale of Investments | – | (1.86) |
| Finance Cost | 76.48 | 75.55 |
| Operating profit before Working Capital Changes | 328.24 | 281.99 |
| [Increase] / Decrease in Inventories | (196.91) | (36.80) |
| [Increase] / Decrease in Trade receivables | 16.06 | 217.75 |
| [Increase] / Decrease in Other Financial Asset | 50.72 | (50.98) |
| [Increase] / Decrease in Other Non-financial Assets | (61.64) | (50.96) |
| ssIncrease / [Decrease] in Other Current liabilities | 41.49 | (21.98) |
| Increase / [Decrease] in Other Current Financial Liabilities | 5.60 | 3.68 |
| Increase / [Decrease] in Trade payables | 10.41 | (111.79) |
| Increase / [Decrease] in Provisions | 2.18 | 2.59 |
| Cash Generated from operations | 196.15 | 233.50 |
| Less Taxes Paid | (34.26) | (8.25) |
| Cash flow before extra-ordinary items | 161.89 | 225.25 |
| Cash flow from extra ordinary items | ||
| Net Cash flow from operating activities | 161.89 | 225.25 |
| B. Cash Flow From Investing Activities: | ||
| Purchase of Property, Plant & Equipment | (255.90) | (90.66) |
| Sale of PPE | 4.21 | |
| Government incentive received | ||
| Interest Income Received | 5.83 | 4.41 |
| (Investment in) / Redemption of unit linked insurance plan | – | 1.86 |
| Term Deposits Matured / (Placed) (Net) | ||
| Dividend Income | ||
| Increase /(Decrease) in Long Term Loans and advances | ||
| Net Cash From Investing Activities | (245.86) | (84.39) |
| C. Cash Flow From Financing Activities: | ||
| Share Issue Expense | ||
| Proceeds from/ (Repayment of) Borrowings | 14.61 | (70.20) |
| Finance Cost | (76.95) | (75.15) |
| Dividend Paid | ||
| Net Cash Issued in financing activities | (62.34) | (145.35) |
| Net increase/ (-) decrease in cash and cash equivalents | (146.31) | (4.49) |
| Cash & Cash Equivalents at the beginning of the year | 202.00 | 206.49 |
| Cash & Cash Equivalents at the end of the year | 55.69 | 202.00 |
| Sr. No. | Particulars | As at 31/03/2026 (Audited) | As at 31/03/2025 (Audited) |
|---|---|---|---|
| A | ASSETS | ||
| 1 | Non-current assets | ||
| (a) Property, Plant and Equipment | 1633.05 | 1498.45 | |
| (b) Capital work-in-progress | 0.65 | ||
| (c) Investment Property | |||
| (d) Intangible assets | 0.10 | 0.10 | |
| (e) Intangible assets under development | |||
| (f) Right of use asset | |||
| (g) Financial Assets | |||
| (i) Investments | |||
| (ii) Trade receivables | |||
| (iii) Loans | |||
| (iv) Others Financial Assets | 91.36 | 119.75 | |
| (h) Deferred tax assets (net) | |||
| (i) Other non-current assets | |||
| Total Non-current assets | 1725.16 | 1618.30 | |
| 2 | Current assets | ||
| (a) Inventories stock | 386.64 | 189.73 | |
| (b) Financial Assets | |||
| (i) Investments | |||
| (ii) Trade receivables | 439.42 | 455.48 | |
| (iii) Cash and cash equivalents | 55.69 | 202.00 | |
| (iv) Bank balances other than (iii) above | |||
| (v) Loans | |||
| (vi) Others Financial Assets | 113.07 | 133.99 | |
| (c) Current Tax Assets (Net) | |||
| (d) Other current assets | 163.98 | 102.33 | |
| Total Current Assets | 1158.80 | 1083.53 | |
| TOTAL ASSETS | 2883.96 | 2701.83 | |
| B | EQUITY AND LIABILITIES | ||
| 1 | Equity | ||
| (a) Equity Share capital | 1212.20 | 1212.20 | |
| (b) Other Equity | 494.64 | 390.89 | |
| Total Equity | 1706.84 | 1603.09 | |
| 2 | Liabilities | ||
| Non-current liabilities | |||
| (a) Financial Liabilities | |||
| (i) Borrowings | 206.52 | 248.08 | |
| (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 | – | – | |
| (iii) Other financial liabilities | – | – | |
| (b) Provisions | 9.63 | 8.82 | |
| (c) Deferred tax liabilities (Net) DTA/ DTL | 149.25 | 140.02 | |
| (d) Other non-current liabilities | |||
| Total Non-current Liabilities | 365.40 | 396.92 | |
| Current liabilities | |||
| (a) Financial Liabilities | |||
| (i) Borrowings | 637.70 | 581.51 | |
| (ii) Trade payables | |||
| (A) total outstanding dues of micro enterprises and small enterpri es: and | 23.44 | 33.08 | |
| (B) total outstanding dues of creditors other than micro enterprises and small enterprises | 7.20 | ||
| (iii) Other financial liabilities (other than those specified in item(c)) | 5.24 | 5.12 | |
| (b) Other current liabilities | 44.92 | 3.43 | |
| (c) Provisions | 7.40 | 7.63 | |
| (d) Current Tax Liabilities (Net) | 2.82 | 5.90 | |
| Total Current Liabilities | 811.72 | 701.83 | |
| TOTAL EQUITY AND LIABILITIES | 2883.96 | 2701.83 |