Atal Realtech Limited — Quarter ended 31 March 2026 (Audited) and year ended 31 March 2026 (Audited)
| Sr. No | Particulars | As at March 31, 2026 (Rs.) | As at March 31, 2025 (Rs.) |
|---|---|---|---|
| A. | ASSETS | ||
| 1 | Non-Current Assets | ||
| (a) | Property Plant Equipment | 665.24 | 449.86 |
| (i) Gross Block | – | – | |
| (ii) Depreciation | – | – | |
| (iii) Net Block | – | – | |
| (b) | Financial Assets | ||
| (i) Investments | 1.00 | – | |
| (ii) Loans | 612.99 | 902.39 | |
| (iii) Other | 23.86 | 77.45 | |
| (c) | Deferred Tax Assets (Net) | 171.69 | 147.10 |
| (d) | Other Non-Current Assets | – | – |
| Total Non-Current Assets | 1,474.77 | 1,576.82 | |
| 2 | Current Assets | ||
| (a) | Inventories | 5,530.35 | 5,799.77 |
| (b) | Financial Assets | ||
| (i) Investment | – | – | |
| (ii) Trade Receivables | 1,008.29 | 287.65 | |
| (iii) Cash and Cash Equivalents | 497.83 | 791.05 | |
| (iv) Loans and Advances | 2,485.25 | 19.01 | |
| (v) Other | 889.42 | 488.89 | |
| (c) | Current Tax Assets (net) | – | – |
| (d) | Other Current Assets | – | – |
| Total Current Assets | 10,411.14 | 7,386.37 | |
| Total Assets | 11,885.91 | 8,963.19 | |
| B. | EQUITY AND LIABILITIES | ||
| 1 | Equity | ||
| (a) | Equity Share Capital | 2,477.93 | 2,220.30 |
| (b) | Other Equity | 7,109.65 | 4,509.27 |
| Equity | 9,587.57 | 6,729.57 | |
| 1.1 | Share Application Money pending Allotment | – | – |
| 2 | Liabilities | ||
| 2.1 | Non-Current Liabilities | ||
| (a) | Financial Liabilities | ||
| (i) Borrowings | 241.19 | 92.81 | |
| (ii) Other financial Liabilities | 229.21 | 141.06 | |
| (b) | Deferred Tax Liabilities (Net) | – | – |
| (c) | Provisions | – | – |
| (d) | Other Non-Current Liabilities | – | – |
| Total Non-Current Liabilities | 470.40 | 233.87 | |
| 2.2 | Current Liabilities | ||
| (a) | Financial Liabilities | ||
| (i) Borrowings | 1,120.98 | 1,490.35 | |
| (ii) Trade Payables | 194.18 | 87.22 | |
| (iii) Other Financial Liabilities | – | – | |
| (b) | Other Current Liabilities | 441.94 | 372.28 |
| (c) | Provisions | 67.09 | 46.14 |
| (d) | Current Tax Liabilities (net) | 3.76 | 3.76 |
| Total Current Liabilities | 1,827.94 | 1,999.75 | |
| Total Equity and Liabilities | 11,885.91 | 8,963.19 |
| Sr. No | Particulars | Quarter Ended 31st March 2026 (Audited) | Quarter Ended 31st December 2025 (Unaudited) | Quarter Ended 31st March 2025 (Audited) | Year Ended 31st March 2026 (Audited) | Year Ended 31st March 2025 (Audited) |
|---|---|---|---|---|---|---|
| I INCOME | ||||||
| i | Revenue from operations | 6,020.39 | 2,951.20 | 4,369.07 | 12,005.36 | 9,572.83 |
| ii | Other Income | 6.06 | (2.11) | (17.12) | 19.80 | 19.08 |
| iii Total Income | 6,026.45 | 2,949.09 | 4,351.94 | 12,025.16 | 9,591.91 | |
| IV EXPENDITURE | ||||||
| Purchase of Materials | 1,106.11 | 885.87 | 520.51 | 3,263.83 | 3,774.86 | |
| Direct Expenses | 3,036.51 | 1,627.93 | 3,130.68 | 6,776.69 | 6,820.19 | |
| Changes in Inventory of Finished Goods, Stock in Trade and Work in Progress | 1,232.45 | (16.10) | 119.72 | 269.42 | (2,501.17) | |
| Employee Benefits Expenses | 98.84 | 88.14 | 65.72 | 322.88 | 252.33 | |
| Financial Costs | 23.71 | 52.64 | 98.27 | 152.39 | 227.69 | |
| Depreciation and Amortization Expense | 31.57 | 26.85 | 29.52 | 110.31 | 79.74 | |
| Other Expenses | 79.91 | 79.60 | 320.15 | 254.77 | 464.91 | |
| Total Expenses | 5,609.11 | 2,744.93 | 4,284.56 | 11,150.29 | 9,118.55 | |
| V Profit before tax | ||||||
| VI Tax expense: | ||||||
| (1) Current tax | 110.50 | 34.99 | 86.74 | 232.31 | 188.74 | |
| (2) Deferred tax liability / (asset) | 59.41 | (2.07) | (64.88) | 53.60 | (65.88) | |
| (3) Previous Year Tax Adjustment | (60.47) | – | (3.81) | (60.47) | (3.81) | |
| VII Profit/(Loss) for the year | 307.90 | 171.24 | 49.33 | 649.43 | 354.31 | |
| VIII Other Comprehensive Income / (Loss) | Item that will not be subsequently reclassified to profit or loss | |||||
| – Remeasurement of Defined Benefit Plan | 3.57 | – | 13.68 | 3.57 | 13.68 | |
| – Fair Value Measurement of Investments | – | – | – | – | – | |
| – Income tax effect relating to items that will not be subsequently reclassified to profit or loss | – | – | – | – | – | |
| Item that may be subsequently reclassified to profit or loss | – | – | – | – | – | |
| Income Tax relating to Item that will be subsequently reclassified to profit or loss | – | – | – | – | – | |
| Total Other Comprehensive Income / (Loss) of the year | 3.57 | – | 13.68 | 3.57 | 13.68 | |
| IX Total Comprehensive Income / (Loss) of the year | 311.47 | 171.24 | 63.01 | 653.00 | 367.99 | |
| X EPS (face value of Rs.2/- each) | Basic | 0.48 | 0.21 | 0.09 | 1.01 | 0.33 |
| Diluted | 0.47 | 0.21 | 0.09 | 0.99 | 0.33 |
| Particulars | 31-Mar-26 | 31-Mar-25 |
|---|---|---|
| (1) Cash flow from operating activities | ||
| Net Profit / (Loss) before extraordinary items and tax | 874.86 | 473.36 |
| Adjustments for: | ||
| Depreciation and amortisation | 110.31 | 79.74 |
| Finance costs | 152.39 | 227.69 |
| Other Comprehensive Income | 3.57 | 13.68 |
| Operating profit / (loss) before working capital changes | 1,141.14 | 794.48 |
| Changes in working capital: | ||
| Decrease / (Increase) in Inventories | 269.42 | (2,501.17) |
| Decrease / (Increase) in Trade Receivables | (720.63) | 500.76 |
| Decrease / (Increase) in Short-term loans and advances | (2,466.24) | 194.66 |
| Decrease / (Increase) in Other current assets | – | 1.36 |
| Decrease / (Increase) in Other Current Financial Assets | (400.53) | (61.35) |
| Decrease / (Increase) in Other Non-Current Financial Assets | 288.40 | (497.27) |
| Decrease / (Increase) in Long-term loans and advances | – | – |
| Increase / (Decrease) in Long-term liabilities | 88.15 | 84.22 |
| Increase / (Decrease) in Long-term provisions | – | – |
| Increase / (Decrease) in Short-term borrowings | (369.37) | 732.83 |
| Increase / (Decrease) in Trade Payables | 106.95 | (50.08) |
| Increase / (Decrease) in Other current liabilities | 69.66 | (438.93) |
| Increase / (Decrease) in Short-term provisions | 20.95 | (3.10) |
| Increase / (Decrease) in Current tax liabilities | (0.00) | 3.76 |
| Cash generated from operations | (1,972.10) | (1,249.83) |
| Income-tax paid | 171.84 | 184.93 |
| Net cash flow from / (used in) operating activities (A) | (2,143.93) | (1,434.77) |
| (2) Cash flow from investing activities | ||
| Purchase of fixed assets | (325.98) | (139.37) |
| Proceeds from sale of fixed assets | 0.29 | – |
| Business advances received back | (24.58) | 50.27 |
| Net cash flow from / (used in) investing activities (B) | (350.27) | (89.10) |
| (3) Cash flow from financing activities | ||
| Proceeds from issue of equity shares | 257.63 | 740.10 |
| Proceeds / (Repayment) from long-term borrowings | 148.38 | (70.22) |
| Finance cost | (152.39) | (227.69) |
| Securities premium on right issue | 1,929.38 | 1,850.25 |
| Proceeds from Convertible Share warrants | 18.00 | – |
| Net cash flow from / (used in) financing activities (C) | 2,200.99 | 2,292.43 |
| (4) Net Increase/(Decrease) in cash and cash equivalents (A+B+C) | (293.22) | 768.57 |
| (5) Cash and cash equivalents as at the beginning of period | 791.05 | 22.48 |
| (6) Cash and cash equivalents as at the end of period | 497.83 | 791.05 |
| Sr. No. | Particulars | March 31, 2026 | December 31, 2025 | March 31, 2025 | Year ended March 31, 2026 | Year ended March 31, 2025 |
|---|---|---|---|---|---|---|
| 1 | Segment Value of Sales and Services (Revenue) | |||||
| – Works Contract / Government Contracting | 5,929.89 | 2,658.20 | 4,366.53 | 11,339.12 | 9,552.97 | |
| – Real Estate business | 90.50 | 83.00 | 2.54 | 665.24 | 19.86 | |
| Gross Value of Sales and Services | 6,020.39 | 2,951.20 | 4,369.07 | 12,005.36 | 9,572.83 | |
| Less: Inter Segment Revenue | – | – | – | – | – | |
| External Revenue of Sales and Services | 6,020.39 | 2,951.20 | 4,369.07 | 12,005.36 | 9,572.83 | |
| Other Revenue | 6.06 | (2.11) | (17.12) | 19.80 | 19.85 | |
| Total Revenue of Sales and Services | 6,026.45 | 2,949.09 | 4,351.94 | 12,025.16 | 9,591.91 | |
| 2 | Segment Results (EBITDA) | |||||
| – Works Contract / Government Contracting | 520.30 | 287.59 | (1,568.46) | 1,170.05 | 767.10 | |
| – Real Estate business | (47.68) | (3.94) | 1,763.64 | (32.48) | 13.70 | |
| Total Segment Results (EBITDA) | 472.62 | 283.65 | 195.18 | 1,137.57 | 780.80 | |