Deep Industries Limited — Quarter ended 31-03-2026 and year ended 31-03-2026 (Audited; Corrigendum revised)
Optional commentary (corrigendum context): The document is a corrigendum revising typographical error in Note 6 of the audited standalone financial results for the year ended March 31, 2026. The tables below are extracted from the provided content.
| Sr. No. | Particulars | Quarter ended 31-03-2026 Audited | 31-12-2025 Unaudited Restated* | 31-03-2025 Audited Restated* | Year ended 31-03-2026 Audited | 31-03-2025 Audited Restated* |
|---|---|---|---|---|---|---|
| 1 | Income from Revenue | |||||
| (a) Revenue from operations | 17,162.19 | 17,935.73 | 13,643.47 | 70,296.17 | 47,747.86 | |
| (b) Other Income | 1,016.43 | 1,245.94 | 1,094.95 | 5,288.66 | 3,829.00 | |
| Total Income | 18,178.62 | 19,181.67 | 14,738.42 | 75,584.83 | 51,576.86 | |
| 2 | Expenses | |||||
| (a) Cost of materials consumed / Purchase of Stock-in-Trade | 8,564.52 | 8,200.42 | 6,229.43 | 33,992.14 | 20,377.06 | |
| (b) Employee benefits expenses | 1,500.04 | 2,055.97 | 1,481.07 | 6,919.90 | 5,492.77 | |
| (c) Finance cost | 410.80 | 425.21 | 369.13 | 1,708.30 | 1,486.37 | |
| (d) Depreciation and amortization expenses | 1,034.17 | 1,090.05 | 1,012.59 | 4,284.48 | 3,982.84 | |
| (e) Other expenses | 682.75 | 711.26 | 887.21 | 3,021.89 | 2,811.29 | |
| Total Expenses | 12,192.28 | 12,482.91 | 9,979.43 | 49,926.71 | 34,150.33 | |
| 3 | Profit / (Loss) from ordinary activities before exceptional items and tax (1-2) | 5,986.34 | 6,698.76 | 4,758.99 | 25,658.12 | 17,426.53 |
| 4 | Exceptional items Gain/(Loss) (Net) | (20,828.49) | – | (24,982.75) | (20,828.49) | (24,982.75) |
| 5 | Profit / (Loss) from ordinary activities before tax (3-4) | (14,842.15) | 6,698.76 | (20,223.76) | 4,829.63 | (7,556.22) |
| 6 | Tax Expense | |||||
| (a) Current Tax | (4,429.46) | 1,582.48 | 1,059.37 | 5.68 | 3,807.96 | |
| (b) Short/(Excess) provision of income tax of earlier years | (3,807.96) | 0.01 | (595.69) | (3,807.95) | (476.97) | |
| (c) Deferred Tax | (1,616.01) | 55.53 | 145.69 | (1,116.29) | 656.11 | |
| Total Tax Expense | (9,853.43) | 1,638.02 | 609.37 | (4,918.56) | 3,987.10 | |
| 7 | Net Profit for the Period/Year (5-6) | (4,988.72) | 5,060.74 | (20,833.13) | 9,748.19 | (11,543.32) |
| 8 | Other comprehensive income / (expenses) | |||||
| (a) Items that will not be reclassified to profit or loss (net of tax) | 14.01 | 8.80 | 0.79 | 22.81 | 0.79 | |
| (b) Items that will be reclassified to profit or loss (net of tax) | – | – | – | – | – | |
| Total Other comprehensive income for the Period/Year (a+b) | 14.01 | 8.80 | 0.79 | 22.81 | 0.79 | |
| 9 | Total Comprehensive Income for the Period / Year (7+8) | (4,974.71) | 5,069.54 | (20,832.34) | 9,771.00 | (11,542.53) |
| 9 | Paid-up equity share capital (face value of Rs.5/-) | 3,200.00 | 3,200.00 | 3,200.00 | 3,200.00 | 3,200.00 |
| 10 | Other Equity | – | – | – | 1,63,123.38 | 1,55,304.38 |
| 11 | Earnings per equity of Rs. 5/- each (not annualized for the quarter) | |||||
| (a) Basic (in Rs.) | (7.79) | 7.91 | (32.55) | 15.23 | (18.04) | |
| (b) Diluted (in Rs.) | (7.79) | 7.91 | (32.55) | 15.23 | (18.04) |
| Particulars | As at 31-03-2026 Audited | As at 31-03-2025 Audited |
|---|---|---|
| ASSETS | ||
| NON-CURRENT ASSETS | ||
| (a) Property, Plant and Equipment | 76,265.64 | 67,912.22 |
| (b) Capital Work in Progress | 4,410.66 | 4,017.55 |
| (c) Intangible Assets | 38,500.47 | 38,489.91 |
| (d) Financial Assets | ||
| (i) Investments | 674.75 | 579.82 |
| (ii) Loans | 37,237.06 | 18,233.18 |
| (iii) Others | 22.10 | 22.10 |
| (e) Other Non Current Assets | 3,957.38 | 3,801.30 |
| (f) Non Current Income Tax Asset | 2,385.88 | – |
| Total Non-Current Assets | 1,63,453.94 | 1,33,056.08 |
| CURRENT ASSETS | ||
| (a) Inventories | 6,804.45 | 5,070.93 |
| (b) Financial Assets | ||
| (i) Investments | 5,632.41 | 7,248.65 |
| (ii) Trade Receivables | 22,215.96 | 36,902.18 |
| (iii) Cash and Cash Equivalents | 104.24 | 694.36 |
| (iv) Bank balances other than above (iii) | 3,698.32 | 3,392.35 |
| (v) Loans | 22.92 | 10,478.49 |
| (vi) Others | 3,386.93 | 1,833.78 |
| (c) Current Tax Assets | 1,371.11 | – |
| (d) Other Current Assets | 2,362.92 | 4,644.62 |
| Total Current Assets | 45,599.26 | 70,265.36 |
| TOTAL ASSETS | 2,09,053.20 | 2,03,321.44 |
| Particulars | As at 31-03-2026 Audited | As at 31-03-2025 Audited |
|---|---|---|
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| (a) Equity Share Capital | 3,200.00 | 3,200.00 |
| (b) Other Equity | 1,63,123.38 | 1,55,304.38 |
| Total Equity | 1,66,323.38 | 1,58,504.38 |
| LIABILITIES | ||
| NON-CURRENT LIABILITIES | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 10,722.63 | 10,368.83 |
| (ii) Lease Liability | – | – |
| (iii) Others | – | – |
| (b) Deferred Tax Liabilities (Net) | 6,000.62 | 7,109.21 |
| (c) Provisions | 24.57 | – |
| Total Non-Current Liabilities | 16,747.82 | 17,478.04 |
| CURRENT LIABILITIES | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 8,903.41 | 9,706.31 |
| (ii) Trade Payables | ||
| – Dues to Micro & Small Enterprises | 618.08 | 611.42 |
| – Dues to other than Micro and small enterprises | 6,882.00 | 4,699.22 |
| (iii) Other Financial Liabilities | 802.26 | 1,038.71 |
| (b) Other Current Liabilities | 8,739.62 | 9,623.80 |
| (c) Current Tax Liabilities (Net) | 36.63 | 1,659.55 |
| Total Current Liabilities | 25,982.00 | 27,339.02 |
| TOTAL EQUITY & LIABILITIES | 2,09,053.20 | 2,03,321.44 |
| Particulars | Year Ended March 31, 2026 | Year Ended March 31, 2025 |
|---|---|---|
| (A) CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit Before Tax | 4,829.63 | (7,556.22) |
| Adjustments for: | ||
| Depreciation and amortization Expense | 4,284.48 | 3,982.84 |
| Interest and finance charges | 1,708.30 | 1,486.37 |
| Interest Income | (3,717.18) | (2,708.78) |
| Unrealized foreign exchange losses/(gain) | (1,215.22) | (366.71) |
| Provision for doubtful debts and bad debts written off | 9.52 | (7.45) |
| Dividend Income | – | (171.96) |
| Loss/(Gain) on Sales of Property, Plant and Equipment | 303.25 | (0.08) |
| (Gain)/Loss on Investments sold/ discarded (net) | (38.34) | (284.59) |
| Unrealised (Gain)/Loss on investments (net) | (305.84) | (164.70) |
| Others | 20,828.49 | 24,982.75 |
| Operating Profit/(Loss) before Working Capital Changes | 26,687.09 | 19,191.47 |
| Adjustments for changes in working capital: | ||
| (Increase)/Decrease in Trade Receivables, Loans & Advances and other assets | (2,656.21) | (841.13) |
| (Increase)/Decrease in inventories | (1,733.52) | (1,307.96) |
| Increase/(Decrease) in Trade Payables, Other Liabilities & Provisions | 1,133.87 | 816.00 |
| Cash Generated from Operations | 23,431.23 | 17,858.37 |
| Income Tax Paid (Net Refund including Interest) | 1,614.25 | (12.66) |
| Net Cash flows from Operating Activities (Total A) | 21,816.98 | 17,845.71 |
| (B) CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase/ Disposal of PPE & CWIP | (14,947.16) | (12,132.71) |
| Proceed From Sale PPE | 1,446.26 | 4.00 |
| Proceeds from Fixed Deposits/Earmarked Deposits | (305.97) | (731.25) |
| Interest Received | 2,164.16 | (12,756.69) |
| Investment in Subsidiary | – | 1,013.90 |
| Loans given to/Received back from Related Parties and Others | (8,548.31) | (5.94) |
| (Purchase)/ Sale of Investment | 1,865.49 | 1,743.54 |
| Dividend Received | – | 171.96 |
| Net Cash flows (used in) Investing Activities (Total B) | (18,325.53) | (22,693.19) |
| (C) CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceeds/(Repayment) from Borrowings (Net) | 1,611.10 | 8,004.68 |
| Net Increase/(Decrease) in Working Capital Borrowings | (2,060.20) | (1,914.20) |
| Finance Cost (Other than Non Cash) | (1,682.45) | (1,502.49) |
| Dividend on Equity Shares paid | (1,950.02) | (1,561.60) |
| Net Cash flows (used in) / from Financing Activities (Total C) | (4,081.57) | 3,026.39 |
| Net Increase/(Decrease) in Cash and Cash Equivalents | (590.12) | (1,821.09) |
| Cash and bank balances at the beginning of the year | 694.36 | 2,515.45 |
| Cash and bank balances at the end of the year | 104.24 | 694.36 |
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