BORANA WEAVES LIMITED — Quarter and year ended March 31, 2026
| Particulars | Year Ended As at 31 March 2026 (Audited) | Year Ended As at 31 March 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| 1. Non-Current Assets | ||
| (a) Tangible Assets | ||
| (i) Property, plant and equipment | 14,648.93 | 6,636.07 |
| (ii) Right of use assets | 112.14 | 134.22 |
| (b) Capital work-in-progress | 8,093.62 | – |
| (c) Financial assets | ||
| (i) Investments | 145.62 | 45.30 |
| (ii) Other financial assets | 1,446.06 | 932.97 |
| (d) Deferred tax assets (net) | – | 31.15 |
| Total Non-Current Assets [A] | 24,446.36 | 7,779.73 |
| 2. Current Assets | ||
| (a) Inventories | 4,733.10 | 2,541.64 |
| (b) Financial assets | ||
| (i) Trade receivables | 2,364.19 | 2,181.54 |
| (ii) Cash and cash equivalents | 168.45 | 4.02 |
| (c) Current tax assets (net) | – | – |
| (d) Other current assets | 4,924.76 | 3,087.62 |
| Total Current Assets [B] | 12,190.50 | 7,814.82 |
| TOTAL ASSETS [C] = [A+B] | 36,636.86 | 15,594.54 |
| EQUITY & LIABILITIES | ||
| 1. Equity | ||
| (a) Equity share capital | 2,664.53 | 1,993.73 |
| (b) Other equity | 25,492.99 | 6,761.24 |
| Total Equity [A] | 28,157.52 | 8,754.97 |
| 2. Liabilities | ||
| Non-Current Liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 5,565.60 | 3,744.27 |
| (ii) Lease liabilities | 98.40 | 117.72 |
| (b) Deferred tax liabilities (net) | 2.11 | – |
| Total Non-Current Liabilities [B] | 5,666.12 | 3,861.99 |
| 3. Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 1,384.85 | 2,160.32 |
| (ii) Lease liabilities | 32.40 | 32.40 |
| (iii) Trade payables | ||
| a) total outstanding dues of micro enterprises and small enterprises | 3.90 | 92.36 |
| b) total outstanding dues of creditors other than micro enterprises and small enterprises | 19.29 | 284.51 |
| (iv) Other financial liabilities | 968.89 | – |
| (b) Other current liabilities | 162.05 | 8.25 |
| (c) Provisions | 239.76 | 271.07 |
| (d) Current tax liabilities (net) | 2.09 | 128.66 |
| Total Current Liabilities [C] | 2,813.23 | 2,977.58 |
| Total Liabilities [D] = [B+C] | 8,479.34 | 6,839.57 |
| TOTAL EQUITY AND LIABILITIES [E] = [A+D] | 36,636.86 | 15,594.54 |
| Particulars | Quarter Ended 31 March 2026 (Audited) | Quarter Ended 31 December 2025 (Unaudited) | Quarter Ended 31 March 2025 (Audited) | Year Ended 31 March 2026 (Audited) | Year Ended 31 March 2025 (Audited) |
|---|---|---|---|---|---|
| Income | |||||
| Revenue from operations | 10,073.20 | 11,136.48 | 7,869.52 | 38,859.30 | 29,031.04 |
| Other Income | 166.82 | 156.51 | 69.48 | 821.49 | 478.66 |
| Total income | 10,240.03 | 11,292.98 | 7,939.00 | 39,680.79 | 29,509.70 |
| Expenses | |||||
| Cost of materials consumed | 5,314.51 | 6,806.74 | 4,787.05 | 22,777.63 | 17,803.18 |
| Changes in inventories of finished goods and work-in-progress | 244.27 | (254.62) | 90.61 | 7.10 | (29.35) |
| Employee benefits expense | 812.67 | 809.97 | 484.69 | 2,814.13 | 1,915.45 |
| Finance costs | 78.55 | 82.51 | 110.55 | 349.05 | 505.04 |
| Depreciation and amortisation expense | 555.86 | 528.04 | 319.10 | 1,781.02 | 1,306.03 |
| Other expenses | 1,140.53 | 1,065.60 | 796.68 | 4,108.74 | 3,024.08 |
| Total expenses | 8,146.39 | 9,038.25 | 6,588.68 | 31,837.67 | 24,524.42 |
| Profit before exceptional & extraordinary items and tax | 2,093.63 | 2,254.74 | 1,350.32 | 7,843.12 | 4,985.28 |
| Exceptional & Extraordinary items | 0.00 | (3.42) | (0.38) | (3.42) | (73.01) |
| Profit before tax | 2,093.64 | 2,251.32 | 1,349.94 | 7,839.70 | 4,912.27 |
| Tax expense: | |||||
| Current tax | 334.19 | 404.29 | 245.65 | 1,332.32 | 904.99 |
| Deferred tax | 38.73 | (21.76) | 14.68 | 33.27 | (23.50) |
| Previous Year Tax Adjustment | (0.03) | 14.02 | – | 12.92 | 10.53 |
| Total Tax Expenses | 372.89 | 396.56 | 260.33 | 1,378.51 | 892.02 |
| Profit/(Loss) for the period from continuing operations (A) | 1,720.74 | 1,854.76 | 1,089.61 | 6,461.20 | 4,020.25 |
| Other comprehensive (loss)/ income | |||||
| Items that will not be reclassified subsequently to profit or loss | |||||
| (i) Remeasurements of defined benefit liability / (asset) | (1.23) | 17.03 | (4.07) | 25.69 | (4.07) |
| Total Other comprehensive income (B) | (1.23) | 17.03 | (4.07) | 25.69 | (4.07) |
| Total comprehensive income for the period (C = A+B) | 1,719.52 | 1,871.80 | 1,085.54 | 6,486.89 | 4,016.18 |
| Profit for the period/year attributable to: | |||||
| Owners of the Company | 1,719.52 | 1,871.80 | 1,085.54 | 6,486.89 | 4,016.18 |
| Non-controlling interests | – | – | – | – | – |
| Paid up equity Share Capital (face value of Rs 10/- each) | 2,664.53 | 2,664.53 | 1,993.73 | 2,664.53 | 1,993.73 |
| Earnings per equity share* (nominal value of Rs. 10) | |||||
| Basic | 6.45 | 7.02 | 5.44 | 24.35 | 20.14 |
| Diluted | 6.45 | 7.02 | 5.44 | 24.35 | 20.14 |
| Particulars | For the year ended 31 March 2026 | For the year ended 31 March 2025 |
|---|---|---|
| A. Cash flow from operating activities | ||
| Net Profit after Taxation before Extra-ordinary Items | 6,461.20 | 4,020.25 |
| Less: Extraordinary profit on sale of fixed asset | 3.42 | 73.01 |
| Profit Before Tax | 6,464.61 | 4,093.26 |
| Adjustments to reconcile profit after tax to net cash flows: | ||
| Finance costs | 349.05 | 505.04 |
| Remeasurement of defined benefit obligation | 25.69 | (15.44) |
| Depreciation of Property, Plant & Equipment and Right-Of-Use Assets | 1,781.02 | 1,306.03 |
| Operating profit before working capital changes | 8,620.38 | 5,888.88 |
| Movement in working capital: | ||
| (Increase) / Decrease in inventories | (2,191.47) | (164.86) |
| (Increase) / Decrease in trade receivables | (182.64) | (1,077.20) |
| IPO Expenses written off | (743.65) | – |
| (Increase) / Decrease in other current assets | (1,837.14) | (1,284.88) |
| Increase / (Decrease) in trade payables | (353.69) | (954.54) |
| (Increase)/Decrease in other Non – Current Assets | (613.40) | (1.05) |
| Increase / (Decrease) in other current liabilities | 1,122.68 | (19.72) |
| Increase / (Decrease) in provisions other than income tax | (31.31) | (131.42) |
| Cash generated from operations | 3,789.76 | 2,255.21 |
| Net income tax (paid) | (93.31) | 8.83 |
| Net cash from operating activities (A) | 3,696.46 | 2,264.03 |
| B. Cash flows from investing activities | ||
| Purchase of property, plant and equipment including CWIP | (17,897.65) | (997.15) |
| Proceeds from disposal of property, plant and equipment | 28.83 | 283.31 |
| Net cash used in investing activities (B) | (17,868.82) | (713.84) |
| C. Cash flows from financing activities | ||
| Proceeds from long-term borrowings | 1,821.33 | (1,066.92) |
| Proceeds from short term borrowings (net) | (775.47) | 55.75 |
| Increase/(Decrease) in Lease Liability | (19.32) | (17.63) |
| Interest paid | (349.05) | (505.04) |
| Increase / (Decrease) in Issued Share Capital (Due to IPO Proceeds) | 670.80 | – |
| Increase / (Decrease) in Securities Premium (Due to IPO Proceeds) | 12,988.51 | – |
| ROC Expenses related to increase in Authorised Share Capital | – | (19.50) |
| Net cash used in financing activities (C) | 14,336.80 | (1,547.35) |
| Net increase / (decrease) in Cash and cash equivalents (A+B+C) | 164.43 | 2.85 |
| Cash and cash equivalents at the beginning of the period / year | 4.02 | 1.17 |
| Cash and cash equivalents at the end of the period / year | 168.45 | 4.02 |
| Name | Designation | DIN | Digital Signature Timestamp |
|---|---|---|---|
| Mangilal Ambalal Borana | Chairman/Managing Director | 01091167 | 2026.05.14 17:23:48 +05’30’ |
| Rajkumar Mangilal Borana | Chief Financial Officer/Director | 01091166 | 2026.05.14 17:20:06 +05’30’ |