AVIVA INDUSTRIES LIMITED — Audited financial results for the quarter and year ended 31 March 2026
| Sr No | Particulars | Quarter ended March 31, 2026 (Audited) | Quarter ended December 31, 2025 (Un-Audited) | Quarter ended March 31, 2025 (Audited) | Year to date figures for the March 31, 2026 (Audited) | Year to date figures for the March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue From Operations | |||||
| (a) Revenue from Operations | 6497.61 | 1378.30 | 3.19 | 8177.47 | 3.19 | |
| (b) Other Income | 0.04 | 0.00 | 0.00 | 0.04 | 0.00 | |
| Total Income (Net) | 6497.65 | 1378.30 | 3.19 | 8177.51 | 3.19 | |
| 2 | Expenses | |||||
| a. Cost of Materials Consumed | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| b. Purchases of Stock-in-trade | 6828.80 | 1348.21 | 3.18 | 8448.50 | 3.18 | |
| c. Changes in inventories of Stock-in-Trade | (475.02) | (145.49) | 0.00 | (620.51) | 0.00 | |
| d. Employee benefits expenses | 5.51 | 0.65 | 0.75 | 7.14 | 3.00 | |
| e. Finance Cost | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| f. Depreciation and Amortization Expenses | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| g. Other Expenses | 9.63 | 51.98 | 0.90 | 85.06 | 5.66 | |
| Total Expenses | 6368.93 | 1255.35 | 4.83 | 7920.20 | 11.84 | |
| 3 | Profit/(Loss) before Exceptional and Extraordinary items and tax (1-2) | 128.73 | 122.95 | (1.64) | 257.31 | (8.65) |
| 4 | Exceptional Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 5 | Profit/(Loss) before Extraordinary items and tax (3-4) | 128.73 | 122.95 | (1.64) | 257.31 | (8.65) |
| 6 | Extraordinary Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 7 | Profit Before Tax (5-6) | 128.73 | 122.95 | (1.64) | 257.31 | (8.65) |
| 8 | Tax Expenses | |||||
| (a) Current Tax | 35.89 | 33.43 | 0.00 | 69.32 | 0.00 | |
| (b) Deferred Tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| (c) Tax of Earlier Years | 0.00 | 0.45 | 0.00 | 0.45 | 0.00 | |
| Total Tax Expenses | 35.89 | 33.88 | 0.00 | 69.78 | 0.00 | |
| 9 | Net Profit/(Loss) for the period from continuing Operations (7-8) | 92.83 | 89.07 | (1.64) | 187.53 | (8.65) |
| 10 | Profit (Loss) from Discontinuing operations before Tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 11 | Tax Expenses of Discontinuing Operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 12 | Net Profit/(Loss) from Discontinuing operations after Tax (10-11) | 92.83 | 89.07 | (1.64) | 187.53 | (8.65) |
| 13 | Share of Profit (Loss) of associates and Joint Ventures accounted for using equity method | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 14 | Net Profit (Loss) for the period (12+13) | 92.83 | 89.07 | (1.64) | 187.53 | (8.65) |
| 15 | Other comprehensive income, net of income tax | |||||
| a) i) Amount of item that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| ii) Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| b) i) item that will be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| ii) income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Total other comprehensive income, net of income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| 16 | Total Comprehensive income for the period | 92.83 | 89.07 | (1.64) | 187.53 | (8.65) |
| 17 | Details of equity share capital | |||||
| Paid-up Equity Share Capital | 2450.40 | 149.90 | 149.90 | 2450.40 | 149.90 | |
| Face Value of Equity Share Capital | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 | |
| 18 | Details of debt securities | |||||
| Paid -Up Debt capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Face value of debt Securities | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| 19 | Reserve excluding revaluation reserves as per balance sheet of previous accounting year | 4481.22 | 0.00 | 302.69 | 4481.22 | 302.69 |
| 20 | Debenture Redemption reserve | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 21 | Earning per Share | |||||
| i | Earning per Share for Continuing Operations | |||||
| Basic Earning (Loss) per share from Continuing operations | 0.38 | 5.94 | (0.11) | 0.77 | (0.58) | |
| Diluted Earning (Loss) per share from Continuing operations | 0.38 | 5.94 | (0.11) | 0.77 | (0.58) | |
| ii | Earning per Share for discontinuing Operations | |||||
| Basic Earning (Loss) per share from discontinuing operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Diluted Earning (Loss) per share from discontinuing operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| iii | Earnings per Equity Share | |||||
| Basic Earning (Loss) per share from Continuing and discontinuing operations | 0.38 | 5.94 | (0.11) | 0.77 | (0.58) | |
| Diluted Earning (Loss) per share from Continuing and discontinuing operations | 0.38 | 5.94 | (0.11) | 0.77 | (0.58) |
| Particulars | Audited AS AT 31.03.2026 | Audited AS AT 31.03.2025 |
|---|---|---|
| 1 Assets | ||
| A Non-Current Assets | ||
| (a) Property, Plant and Equipment | 0.25 | – |
| (b) Capital work-in-progress | – | – |
| (c) Investment Property | – | – |
| (d) Goodwill | – | – |
| (e) Other Intangible assets | – | – |
| (f) Intangible assets under development | – | – |
| (g) Biological Assets other than bearer plants | – | – |
| (h) Financial Assets | ||
| (i) Investments | 166.71 | 166.68 |
| (ii) Trade receivables | – | – |
| (iii) Loans | 220.23 | 223.58 |
| (iv) Others (to be specified) | – | 0.01 |
| (i) Deferred tax assets (net) | – | – |
| (j) Other non-current assets | – | – |
| Total (A) | 387.19 | 390.27 |
| B Current assets | ||
| (a) Inventories | 620.51 | – |
| (b) Financial Assets | ||
| (i) Investments | – | – |
| (ii) Trade receivables | 4,322.41 | 20.22 |
| (iii) Cash and cash equivalents | 280.84 | 1.36 |
| (iv) Bank balances other than (iii) above | – | – |
| (v) Loans | 2,295.30 | – |
| (vi) Others (to be specified) | – | – |
| (c) Current Tax Assets (Net) | – | – |
| (d) Other current assets | 3.89 | 0.95 |
| Total (B) | 7,522.95 | 22.53 |
| Total Assets (A+B) | 7,910.15 | 412.80 |
| 2 EQUITY AND LIABILITIES | ||
| A EQUITY | ||
| (a) Equity Share capital | 2,450.40 | 149.90 |
| (b) Share Application Money Received | 559.65 | – |
| (c) Other Equity | 4,481.22 | 152.79 |
| Total (A) | 7,491.27 | 302.69 |
| B LIABILITIES | ||
| B1 Non-current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 91.70 | 75.95 |
| (ii) Trade payables | – | – |
| (iii) Other financial liabilities | – | – |
| (b) Provisions | – | – |
| (c) Deferred tax liabilities (Net) | 0.09 | 0.09 |
| (d) Other non-current liabilities | – | – |
| Total (B1) | 91.79 | 76.04 |
| B2 Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | – | – |
| (ii) Trade payables | ||
| (a) total outstanding dues of micro enterprises and small enterprises | – | – |
| (b) total outstanding dues of creditors other than micro enterprises and small enterprises | 253.67 | 6.95 |
| (iii) Other financial liabilities | – | – |
| (b) Other current liabilities | 0.09 | 27.12 |
| (c) Provisions | 73.32 | – |
| (d) Current Tax Liabilities (Net) | – | – |
| Total (B2) | 327.08 | 34.07 |
| Total Equity and Liabilities (A+B1+B2) | 7,910.15 | 412.80 |
| Particulars | Year Ended 31st March, 2026 | Year Ended 31st March, 2025 |
|---|---|---|
| (A) CASH FLOW FROM OPERATING ACTIVITIES | ||
| 1. Net Profit Before Tax | 257.31 | (8.65) |
| 2. Adjustments for : | ||
| a) Depreciation | – | 0.00 |
| b) Interest Income | – | 0.00 |
| c) Gain or Loss from Sale of Fixed Assets | – | 0.00 |
| Operating Profit before Working Capital change (1+2) | 257.31 | (8.65) |
| 3. Adjustments for Working Capital Changes: | ||
| Decrease/(Increase) in Receivables | (4,302.19) | (2.07) |
| Decrease/(Increase) in Inventories | (620.51) | 0.00 |
| Increase/(Decrease) in Borrowings | – | 0.00 |
| Decrease/(Increase) in Advances | (2,295.30) | 10.71 |
| Decrease/(Increase) in Other Current Assets | (2.93) | (0.21) |
| Increase/(Decrease) in Provisions | 73.32 | 0.00 |
| Increase/(Decrease) in Payables | 246.72 | 0.00 |
| Increase/(Decrease) in Other Current Liabilities | (27.03) | 0.32 |
| Increase/(Decrease) in Non Current Liabilities | – | 8.76 |
| Cash Generated From Operations | (6,927.92) | 0.00 |
| Income Tax | (69.78) | 0.00 |
| NET CASH FROM OPERATING ACTIVITIES (A) | (6,740.39) | 0.11 |
| (B) CASH FLOW FROM INVESTING ACTIVITIES | ||
| a) Fixed Assets Purchase /Sale | (0.25) | 0.00 |
| b) Increase/(Decrease) in Other Non Current Assets | (0.03) | 0.00 |
| c) Non current Investment | 0.00 | 0.00 |
| NET CASH FROM INVESTING ACTIVITIES (B) | (0.28) | – |
| (C) CASH FLOW FROM FINANCING ACTIVITIES | ||
| a) Receipt/(Repayment) of Short term Borrowings | 15.75 | 0.05 |
| b) Interest Exps | – | 0.00 |
| c) Interest Income | – | 0.00 |
| d) Increase/(Decrease) on Long Term Loans and Advances | 3.35 | 0.00 |
| e) Share Application Money Receipt on issue of Capital | 2,860.15 | 0.00 |
| f) Share Application Money Receipt on issue of Capital Security Premium | 4,140.90 | 0.00 |
| NET CASH FROM FINANCING ACTIVITIES (C) | 7,020.15 | 0.05 |
| (D) Net Increase/(Decrease) in Cash and Cash Equivalents Total (A+B+C) | 279.48 | 0.16 |
| (E) Cash and Cash Equivalents — Opening Balance | 1.36 | 1.20 |
| (F) Cash and Cash Equivalents — Closing Balance | 280.84 | 1.36 |
| Particulars | Year Ended 31st March, 2026 | Year Ended 31st March, 2025 |
|---|---|---|
| Cash on Hand | 3.21 | 1.12 |
| Balance with Banks | ||
| In Current Accounts/Cash Credit Accounts | 277.63 | 0.24 |
| **Cash & Cash |