Sanjivani Paranteral Ltd. — Quarter / Year ended 31st March 2026 (Standalone & Consolidated; reporting date 14th May 2026)
Standalone audited statement of financial results (Rs. In Lacs; except EPS)
| SR. NO. | PARTICULARS | QUARTER ENDED ON | | | YEAR ENDED ON | |
|———|————-|——————|—————-|————|———–|————|————|
| | | 31-03-2026 | 31-12-2025 | 31-03-2025 | 31.03.2026| 31.03.2025 |
| | | AUDITED | UNAUDITED | AUDITED | AUDITED | AUDITED |
| 1 | REVENUE FROM OPERATIONS | | | | | |
| | a) REVENUE FROM OPERATIONS | 1051.12 | 2086.32 | 1818.14 | 6476.39 | 7009.86 |
| | b) OTHER INCOME | 74.69 | 29.05 | 42.68 | 123.72 | 121.35 |
| | TOTAL REVENUE | 1125.81 | 2115.37 | 1860.82 | 6600.11 | 7131.21 |
| 2 | EXPENSES | | | | | |
| | a) COST OF MATERIAL CONSUMED | 617.25 | 1341.07 | 960.81 | 4164.82 | 3356.30 |
| | b) CHANGES IN INVENTORIES OF FINISHED GOODS, WORK-IN-PROGRESS AND STOCK-IN-TRADE | 11.71 | 77.45 | (21.42) | 27.67 | 692.07 |
| | c) EMPLOYEE BENEFITS EXPENSES | 169.42 | 162.42 | 210.68 | 633.12 | 649.32 |
| | d) FINANCE COSTS | 6.20 | 20.86 | 20.25 | 53.93 | 59.27 |
| | e) DEPRECIATION AND AMORTIZATION EXPENSES | 34.54 | 18.68 | 18.39 | 86.43 | 62.09 |
| | f) OTHER EXPENSES | 161.64 | 146.03 | 406.01 | 711.01 | 1276.17 |
| | TOTAL EXPENSES | 1000.76 | 1766.51 | 1594.72 | 5676.98 | 6095.22 |
| 3 | PROFIT / (LOSS) BEFORE TAX (1-2) | 125.05 | 348.86 | 266.10 | 923.13 | 1035.99 |
| 4 | TAX EXPENSES | | | | | |
| | – CURRENT | -12.25 | 87.19 | 5.80 | 184.95 | 183.80 |
| | – PREVIOUS | 0.00 | 0.00 | -0.34 | 0.00 | 0.73 |
| | – DEFERRED | 43.56 | 0.00 | 41.28 | 45.86 | 41.28 |
| 5 | NET PROFIT / (LOSS) FOR THE PERIOD (9-10) | 93.74 | 261.67 | 219.36 | 692.32 | 810.18 |
| 6 | OTHER COMPREHENSIVE INCOME (NET OF TAXES) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 7 | TOTAL COMPREHENSIVE INCOME FOR THE PERIOD | 93.74 | 261.67 | 219.36 | 692.32 | 810.18 |
| 8 | COMPREHENSIVE INCOME FOR THE PERIOD ATTRIBUTABLE TO THE OWNERS OF THE PARENT | 93.74 | 261.67 | 219.36 | 692.32 | 810.18 |
| 9 | Paid-up Equity Share Capital, (Face Value RS.10/- Each) | 1228.43 | 1228.43 | 1188.17 | 1228.43 | 1188.17 |
| 10 | Other Equity | | | | 3610.45 | 2611.89 |
| 11 | EARNING PER SHARE (IN Rs.) | | | | | |
| | a) Basic Earnings (Loss) Per Share | 0.80 | 2.13 | 1.84 | 5.67 | 6.89 |
| | b) Diluted Earnings (Loss) Per Share | 0.80 | 2.13 | 1.62 | 5.67 | 6.67 |
Standalone audited statement of assets and liabilities (Rs. In Lacs)
| PARTICULARS | As At 31.03.2026 (Audited) | As At 31.03.2025 (Audited) |
|---|---|---|
| 1. ASSETS | ||
| Non-Current Assets | ||
| Property, Plant And Equipment | 2204.72 | 2051.56 |
| Intangible Asset | 3.60 | 4.80 |
| Intangible Asset Under Development | 115.00 | 0.00 |
| Non Current Financial Assets | ||
| Non-Current Investments | 463.82 | 300.00 |
| Trade Receivable | 50.85 | 62.63 |
| Long Terms Loans & Advances | 118.12 | 149.18 |
| Other Non Current Assets | 58.64 | 121.11 |
| Total – Non-Current Assets | 3014.75 | 2689.28 |
| Current Assets | ||
| Inventories | 953.95 | 1041.67 |
| Current Financial Assets | ||
| Trade Receivables | 1100.58 | 1667.92 |
| Cash And Cash Equivalents | 114.99 | 63.34 |
| Bank balances other than Cash and cash equivalents | 11.29 | 92.69 |
| Short Terms Loans And Advances | 2536.18 | 868.09 |
| Other Current Assets | 111.02 | 76.60 |
| Total Current Assets | 4828.01 | 3810.31 |
| Total – Assets | 7842.76 | 6499.59 |
| 2. Equity And Liabilities | ||
| Equity | ||
| Equity Share Capital | 1228.43 | 1188.17 |
| Other Equity | 3610.45 | 2611.89 |
| Sub-Total – Equity | 4838.88 | 3800.06 |
| Liabilities | ||
| Non Current Liabilities | ||
| Long Term Borrowings | 667.15 | 528.86 |
| Differred Tax Liability | 122.49 | 76.63 |
| Long Term Provisions | 56.62 | 47.85 |
| Total – Non-Current Liabilities | 846.26 | 653.34 |
| Current Liabilities | ||
| Short Term Borrowings | 248.14 | 33.61 |
| Trade Payables – Micro Small Enterprises | 52.48 | 83.09 |
| Trade Payables – Others | 1111.30 | 1442.31 |
| Other Financial Liabilities | 0.74 | 0.00 |
| Short Term Provisions | 125.51 | 153.89 |
| Other Current Liabilities | 619.45 | 333.29 |
| Sub-Total – Current Liabilities | 2157.62 | 2046.19 |
| Total – Equity And Liabilities | 7842.76 | 6499.59 |
Standalone audited cash flow statement
| PARTICULARS | 31.03.2026 Audited | 31.03.2025 Audited |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit before tax | 923.14 | 1,035.99 |
| – Adjustments for finance costs | 45.77 | 51.72 |
| – Adjustments for decrease (increase) in inventories | 87.73 | (68.36) |
| – Adjustments for decrease (increase) in trade receivables, current | 566.05 | (1,189.26) |
| – Adjustments for decrease (increase) in trade receivables, non current | 7.69 | (35.76) |
| – Adjustments for decrease (increase) in other current assets | (34.43) | 12.26 |
| – Adjustments for decrease (increase) in other non-current assets | 62.47 | (29.08) |
| – Adjustments for other financial assets, non-current | 31.06 | 212.53 |
| – Adjustments for other financial assets, current | (1,668.09) | (492.51) |
| – Adjustments for increase (decrease) in trade payables, current | (361.63) | 951.30 |
| – Adjustments for increase (decrease) in other current liabilities | 286.16 | (361.98) |
| – Adjustments for depreciation and amortisation expense | 86.43 | 62.09 |
| – Impairment on trade receivables | 5.38 | (7.11) |
| – Adjustments for provisions, current | – | – |
| – Adjustments for provisions, non-current | 8.77 | 7.49 |
| – Adjustments for other financial liabilities, current | – | (7.00) |
| – Adjustments for dividend income | – | 0.60 |
| – Adjustments for interest income | 0.54 | 33.29 |
| – Adjustments for (Gain)/Loss on disposal of Property, Plant and Equipment | 12.12 | – |
| Total adjustment for reconcile profit(loss) | (865.06) | (927.56) |
| Net cash flows from (used in) operations (A) | 58.08 | 108.43 |
| Income taxes paid (refund) | 213.33 | 132.29 |
| NET CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES | (155.25) | (23.86) |
| B. CASH FLOW FROM INVESTING ACTIVITY | ||
| Cash flows used in obtaining control of subsidiaries or other businesses | (91.31) | (300.00) |
| Other cash payments to acquire interests in joint ventures | (72.51) | – |
| Proceeds from disposal of property, plant and equipment | 11.00 | – |
| Payment for acquisition of property, plant and equipment | (261.51) | (1,124.25) |
| Payment for acquisition of Intangible Assets | (115.00) | – |
| Dividends received | – | 0.60 |
| Interest received | 0.54 | 33.29 |
| Other inflow (outflow) of cash | 82.14 | 809.64 |
| NET CASH FLOW FROM INVESTING ACTIVITY (B) | (446.65) | (580.72) |
| C. CASH FLOW FROM FINANCING ACTIVITY | ||
| Proceeds from issuing shares | 407.91 | 200.00 |
| Proceeds from borrowings | 352.83 | 465.56 |
| Repayments of borrowings | – | – |
| Dividend paid during the year | (61.42) | – |
| Interest paid | (45.77) | (51.72) |
| NET CASH FLOW FROM FINANCING ACTIVITY (C) | 653.55 | 613.84 |
| NET INCREASE IN CASH AND CASH EQUIVALENTS | 51.65 | 9.26 |
| Cash & Cash equivalent at the beginning of the period | 63.34 | 54.08 |
| Cash & Cash equivalents at the end of the Period | 114.99 | 63.34 |
Consolidated audited statement of financial results (Rs. In Lacs; except EPS)
| SR. NO. | PARTICULARS | QUARTER ENDED ON | | | YEAR ENDED ON | |
|—|—|—:|—:|—:|—:|—:|—:|
| | | 31-03-2026 | 31-12-2025 (Unaudited) | 31-03-2025 (Audited) | 31.03.2026 (Audited) | 31.03.2025 (Audited) | |
| 1 | REVENUE FROM OPERATIONS | | | | | | |
| | a) REVENUE FROM OPERATIONS | 1321.33 | 2206.29 | 1818.14 | 6866.57 | 7009.86 | |
| | b) OTHER INCOME | 59.58 | 29.51 | 42.83 | 109.07 | 121.50 | |
| | TOTAL REVENUE | 1380.91 | 2235.80 | 1860.97 | 6975.64 | 7131.36 | |
| 2 | EXPENSES | | | | | | |
| | a) COST OF MATERIAL CONSUMED | 744.68 | 1401.91 | 960.81 | 4353.09 | 3356.30 | |
| | b) CHANGES IN INVENTORIES OF FINISHED GOODS, WORK-IN-PROGRESS AND STOCK-IN-TRADE | (5.44) | 71.46 | (21.42) | 4.53 | 692.07 | |
| | c) EMPLOYEE BENEFITS EXPENSES | 224.14 | 175.60 | 210.68 | 701.02 | 649.32 | |
| | d) FINANCE COSTS | 31.40 | 20.86 | 20.25 | 79.13 | 59.27 | |
| | e) DEPRECIATION AND AMORTIZATION EXPENSES | 65.69 | 22.73 | 18.39 | 121.64 | 62.09 | |
| | f) OTHER EXPENSES | 200.22 | 173.42 | 406.91 | 776.98 | 1277.07 | |
| | TOTAL EXPENSES | 1260.69 | 1865.98 | 1595.62 | 6036.39 | 6096.12 | |
| 3 | PROFIT/ (LOSS) BEFORE TAX (1-2) | 120.22 | 369.82 | 265.35 | 939.25 | 1035.24 | |
| 4 | TAX EXPENSES | | | | | | |
| | – CURRENT | -17.25 | 92.19 | 5.80 | 184.95 | 183.80 | |
| | – PREVIOUS | 0.00 | 0.00 | -0.34 | 0.00 | 0.73 | |
| | – DEFERRED | 82.62 | 0.00 | 41.28 | 84.92 | 41.28 | |
| 5 | NET PROFIT / (LOSS) FOR THE PERIOD (9-10) | 54.85 | 277.63 | 218.61 | 669.38 | 809.43 | |
| 6 | OTHER COMPREHENSIVE INCOME (NET OF TAXES) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| 7 | TOTAL COMPREHENSIVE INCOME FOR THE PERIOD | 54.85 | 277.63 | 218.61 | 669.38 | 809.43 | |
| 8 | COMPREHENSIVE INCOME FOR THE PERIOD ATTRIBUTABLE TO: THE OWNERS OF THE PARENT | 70.41 | 271.24 | 218.61 | 678.56 | 809.72 | |
| | NON-CONTROLLING INTEREST | (15.57) | 6.39 | – | (9.18) | (0.29) | |
| 9 | Paid-up Equity Share Capital, (Face Value Rs.10/- Each) | 1228.43 | 1228.43 | 1188.17 | 1228.43 | 1188.17 | |