Indo Euro Indchem Limited — Quarter and year ended 31st March, 2026
| Sr. No | Particular | Quarter Ended 31.03.2026 Audited | 31.12.2025 Unaudited | 31.03.2025 Audited | Year Ended 31.03.2026 Audited | 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| I | Revenue from Operations | 812.14 | 125.74 | 381.66 | 1,372.80 | 1,388.59 |
| II | Other Income | 11.51 | 10.68 | 14.76 | 52.32 | 61.39 |
| III | Total Income (I+II) | 823.65 | 136.42 | 396.41 | 1,425.12 | 1,449.98 |
| IV | Expenses: | |||||
| (a) Cost of materials consumed | – | – | – | – | – | |
| (b) Purchase of Trading Goods | 665.25 | 161.81 | 199.56 | 1,114.34 | 752.84 | |
| (c) Changes in inventories of finished goods, work-in-progress, and Stock-in-Trade | -65.62 | -62.39 | -30.05 | -140.76 | 248.44 | |
| (d) Employee Benefits Expense | 14.05 | 15.73 | 11.24 | 49.28 | 37.16 | |
| (e) Finance Costs | 3.08 | – | 0.07 | 3.08 | 0.42 | |
| (f) Depreciation and amortization expense | 3.30 | 0.29 | 1.73 | 4.63 | 6.79 | |
| (g) Other Expenses | 195.66 | 19.75 | 234.24 | 352.94 | 364.70 | |
| Total Expenses (IV) | 815.72 | 135.18 | 416.79 | 1,383.52 | 1,410.35 | |
| V | Profit / (Loss) before exceptional items and tax (III-IV) | 7.93 | 1.24 | -20.38 | 41.60 | 39.63 |
| VI | Exceptional items | – | – | – | – | – |
| VII | Profit / (Loss) before extraordinary items and tax (V – VI) | 7.93 | 1.24 | -20.38 | 41.60 | 39.63 |
| VIII | Tax expense: | |||||
| (1) Current tax | 3.00 | 0.30 | -6.00 | 11.00 | 10.00 | |
| (2) Deferred tax | -1.30 | – | -1.08 | -1.30 | -1.08 | |
| (3) Short / (Excess) Provision of Earlier Year | – | – | -5.52 | – | -5.52 | |
| IX | Profit / (Loss) for the period from continuing operations (VII – VIII) | 6.23 | 0.94 | -7.78 | 31.90 | 36.23 |
| 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) | 6.23 | 0.94 | -7.78 | 31.90 | 36.23 |
| XIV | OTHER COMPREHENSIVE INCOME | |||||
| A. (i) Items that will not be reclassified to profit or loss | – | – | 38.31 | – | 38.31 | |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | – | – | – | – | – | |
| 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) Comprising Profit (Loss) and Other comprehensive Income for the period | 6.23 | 0.94 | 30.53 | 31.90 | 74.54 |
| XVI | Earnings per equity share (for continuing operation before Comprehensive Income): | |||||
| (1) Basic | 0.07 | 0.01 | -0.09 | 0.35 | 0.40 | |
| (2) Diluted | 0.07 | 0.01 | -0.09 | 0.35 | 0.40 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| I ASSETS | ||
| Non-Current Assets | ||
| a) Property, Plants & Equipment | 8.30 | 17.58 |
| b) Capital Work-in-Progress | 73.73 | 73.73 |
| c) Intangible assets under development | 95.00 | 95.00 |
| d) Financial Assets | ||
| i) Investments | 0.25 | 0.25 |
| ii) Loans | 1,210.12 | 238.93 |
| e) Other Non Current Assets | 7.47 | 5.89 |
| f) Income Tax Assets (Net) | 5.72 | 3.57 |
| g) Deferred Tax Assets (Net) | 1.73 | 0.43 |
| Total Non-Current Assets | 1,402.32 | 435.39 |
| Current Assets | ||
| a) Inventories | 231.51 | 90.76 |
| b) Financial Assets | ||
| i) Trade Receivables | 304.84 | 1,385.66 |
| ii) Cash & Cash Equivalents | 5.43 | 13.73 |
| c) Other Current Assets | 19.06 | 24.16 |
| Total Current Assets | 560.85 | 1,514.31 |
| TOTAL ASSETS | 1,963.18 | 1,949.69 |
| II EQUITY AND LIABILITIES | ||
| Equity | ||
| a) Equity Share Capital | 903.47 | 903.47 |
| b) Other Equity | 272.71 | 240.65 |
| Total Equity | 1,176.18 | 1,144.12 |
| Liabilities | ||
| Non-Current Liabilities | ||
| Current Liabilities | ||
| a) Financial Liabilities | ||
| i) Trade Payables | 707.62 | 770.22 |
| b) Other Current Liabilities | 79.37 | 35.36 |
| c) Short Term Provisions | – | – |
| Total Current Liabilities | 786.99 | 805.58 |
| TOTAL EQUITY AND LIABILITIES | 1,963.18 | 1,949.69 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| A) CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Profit Before Taxation | 41.60 | 39.63 |
| Adjustments for: | ||
| Depreciation/Impairment | 4.63 | 6.79 |
| Interest on Income Tax Refund | – | (3.56) |
| Loss on Sale of Car | 0.64 | – |
| Loss on Business Investment | – | 39.05 |
| Interest received | (52.32) | (52.79) |
| Operating Profit Before Working Capital Changes | (5.45) | 29.11 |
| Adjustments for changes in working capital: | ||
| Increase / (Decrease) in Trade Payable | (62.60) | 238.54 |
| Increase / (Decrease) in Other Current Liabilities | 44.01 | 5.55 |
| (Increase) / Decrease in Trade Receivables | 1,080.82 | (525.28) |
| (Increase) / Decrease in Inventories | (140.76) | 248.44 |
| (Increase) / Decrease in Other Non Current Assets | (1.58) | 1.71 |
| (Increase) / Decrease in Other Current Assets | 5.10 | 35.23 |
| Cash Generated /(Used In) from Operations | 919.54 | 33.31 |
| Taxes Paid (Net) | (12.98) | 4.61 |
| Net Cash generated from /(Used In) Operating Activities | 906.56 | 37.92 |
| B) CASH FLOW FROM INVESTING ACTIVITIES: | ||
| Purchase of Tangible Assets | – | (1.04) |
| Purchase of Intangible Assets | – | (95.00) |
| Loan given received back / (given) | (971.19) | 2.46 |
| Sale of Fixed Assets | 4.00 | – |
| Sales /Buyback of Investment | – | 9.09 |
| Interest received | 52.32 | 52.79 |
| Net Cash (Used In) Investing Activities | (914.87) | (31.70) |
| C) CASH FLOW FROM FINANCING ACTIVITIES: | ||
| Repayment of Borrowings | – | (0.47) |
| Net Cash (Used In) /generated from Financing Activities | – | (0.47) |
| Net Increase in Cash and Cash Equivalents (A+B+C) | (8.30) | 5.75 |
| Cash and Cash Equivalents as at the beginning of the year | 13.73 | 7.98 |
| Cash and Cash Equivalents as at the end of the year | 5.43 | 13.73 |
| (8.30) | 5.75 | |
| Cash and Cash Equivalents comprise of: | ||
| Cash in Hand | 3.69 | 11.99 |
| Balances with Scheduled Banks in: | ||
| – Current Accounts | 1.74 | 1.74 |
| 5.43 | 13.73 |
| No. | Details |
|---|---|
| 1 | The Audited Financial Results for the Quarter and Year ended 31st March, 2026 have been reviewed by the Audit committee and approved by the Board of Directors at its meeting held on 14th May, 2026. |
| 2 | As the Company operates in a single business segment, viz Trading in Chemicals, Metal & others, in the context of Ind AS- 108, disclosure of segment information is not applicable. |
| 3 | The inventory is valued as per consistent method followed by the Company and timely verified by the Management. |
| 4 | Figures have been re-classified / regrouped / re-arranged wherever necessary. |