Sky Industries Ltd — Quarter and year ended March 31, 2026
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| (A) ASSETS | ||
| (I) Non-current assets | ||
| (a) Property, Plant and Equipment | 987.02 | 1,026.91 |
| (b) Right-of-use assets | 83.09 | 7.66 |
| (c) Capital work in progress | 2,993.64 | 762.75 |
| (d) Other intangible assets | 34.20 | 5.22 |
| (e) Intangible assets under development | * | 31.54 |
| (f) Financial Assets | ||
| (i) Investments | 589.14 | 737.15 |
| (ii) Other financial assets | 36.35 | 29.65 |
| (g) Other non current asset | 384.76 | 4.34 |
| Total Non-current assets | 5,108.20 | 2,605.22 |
| (II) Current assets | ||
| (a) Inventories | 2,125.29 | 2,121.40 |
| (b) Financial assets | ||
| (i) Trade receivables | 1,142.23 | 1,044.11 |
| (ii) Cash and cash equivalents | 46.03 | 47.13 |
| (iii) Bank balances other than cash and cash equivalents | 268.62 | 173.07 |
| (iv) Other financial assets | 41.49 | 42.28 |
| (c) Other current assets | 352.61 | 500.75 |
| Total Current assets | 3,976.27 | 3,928.74 |
| Total Assets (I+II) | 9,084.47 | 6,533.96 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| (A) EQUITY | ||
| (a) Equity Share Capital | 789.05 | 789.05 |
| (b) Other Equity | 4,286.41 | 3,766.39 |
| Total Equity | 5,075.47 | 4,555.44 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| (B) LIABILITIES | ||
| (I) Non-current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 1,670.95 | 58.04 |
| (ii) Lease liabilities | 18.40 | – |
| (iii) Other financial liabilities | 8.00 | 9.00 |
| (b) Provisions | 22.10 | 28.12 |
| (c) Deferred Tax Liabilities (Net) | 58.62 | 73.98 |
| Total Non-current Liabilities | 1,778.07 | 169.14 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| (II) Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 1,469.08 | 1,108.61 |
| (ii) Lease liabilities | 67.66 | 9.19 |
| (iii) Trade payables | 39.88 | 35.14 |
| Total outstanding dues of micro enterprises and small enterprises | Not specified | Not specified |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 363.33 | 416.96 |
| (iv) Other financial liabilities | 23.52 | 21.55 |
| (b) Other current liabilities | 103.56 | 126.44 |
| (c) Provisions | 163.90 | 91.49 |
| Total Current Liabilities | 2,230.93 | 1,809.38 |
| Total Equity and Liabilities (A+B) | 9,084.47 | 6,533.97 |
| Sr No | Particulars | Quarter ended 31.03.2026 (Audited) (Refer Note 3) | Quarter ended 31.12.2025 (Unaudited) | Quarter ended 31.03.2025 (Audited) (Refer Note 3) | Year ended 31.03.2026 (Audited) | Year ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue from Operations | 2,045.78 | 2,063.16 | 1,872.92 | 8,434.44 | 8,267.18 |
| 2 | Other Income | -41.67 | 21.22 | 29.67 | 19.99 | 143.92 |
| Total Income (1+2) | 2,004.10 | 2,084.39 | 1,902.59 | 8,454.43 | 8,411.11 | |
| 3 | Expenses | |||||
| Cost of materials consumed | 1,317.15 | 852.50 | 803.43 | 4,928.70 | 4,710.22 | |
| Purchases of Stock in trade | 49.92 | 60.11 | 92.68 | 154.52 | 248.64 | |
| Changes in inventories of finished goods, work-in-progress and stock in trade | -248.10 | 244.04 | 192.95 | -65.84 | 250.48 | |
| Employee Benefit Expenses | 191.90 | 207.02 | 205.99 | 788.23 | 714.17 | |
| Finance Costs | 27.72 | 40.20 | 34.65 | 116.96 | 103.01 | |
| Depreciation on Fixed Assets | 38.06 | 35.41 | 33.33 | 144.63 | 132.44 | |
| Amortisation of right of use | 17.81 | 17.81 | 11.50 | 69.77 | 45.98 | |
| Other Expenses | 375.56 | 413.22 | 360.27 | 1,505.70 | 1,388.89 | |
| Total Expenses | 1,770.02 | 1,870.32 | 1,734.80 | 7,642.67 | 7,593.84 | |
| 4 | Profit from operations before exceptional items and tax (1+2-3) | 234.09 | 214.07 | 167.79 | 811.76 | 817.27 |
| 5 | Exceptional Items | -1.56 | 30.58 | – | 29.02 | – |
| 6 | Profit before tax (4-5) | 235.65 | 183.48 | 167.79 | 782.73 | 817.27 |
| 7 | Tax Expense | |||||
| a. Current Tax | 82.27 | 50.62 | 47.84 | 221.47 | 214.52 | |
| b. Short Provision of Tax of previous year | -13.07 | – | – | -13.07 | 0.21 | |
| c. Deferred Tax | -10.04 | -6.02 | -0.89 | -17.68 | -9.35 | |
| 8 | Net Profit after tax (7-8) | 176.49 | 139.78 | 120.63 | 592.02 | 611.89 |
| 9 | Other Comprehensive Income (net of taxes) | 6.90 | – | 8.82 | 6.90 | -8.82 |
| 10 | Total Comprehensive Income for period & other Comprehensive Income for period (8+9) | 183.39 | 139.78 | 111.80 | 598.92 | 603.07 |
| 11 | Paid up Equity Share Capital (Face value of Rs.10/- each) | 789.05 | 789.05 | 789.05 | 789.05 | 789.05 |
| 12 | Reserves i.e. Other Equity (in lacs) | – | – | – | 4,286.41 | 3,766.39 |
| 13 | Earnings per equity share | |||||
| a. Basic | 2.24 | 1.77 | 1.53 | 7.50 | 7.75 | |
| b. Diluted | 2.24 | 1.77 | 1.53 | 7.50 | 7.75 |
| Particulars | Year ended March 31, 2026 | Year ended March 31, 2025 |
|---|---|---|
| (A) Cash flows from operating activities | ||
| Profit before tax | 782.73 | 817.27 |
| Add: Depreciation and amortisation charge | 144.63 | 132.44 |
| Add: Amortisation of intangible assets and right of use asset | 69.77 | 45.98 |
| Add: Interest Expense and other Finance costs | 107.93 | 99.84 |
| Less: Unrealised gain on investments classified through Fair Value through Profit and Loss | (7.10) | (53.62) |
| Less: Interest income | (8.63) | (17.67) |
| Less: Interest on financial asset carried at cost | (2.33) | (1.04) |
| Add: Finance cost on right of use of asset | 9.04 | 3.18 |
| (Profit) / Loss on sale of Property, Plant and Equipment (Net) | 1.64 | – |
| Operating cash flow before working capital changes | 1,097.68 | 1,026.37 |
| (Increase) / Decrease in Inventories | (3.89) | (125.99) |
| (Increase) / Decrease in trade receivable | (98.12) | 155.78 |
| (Increase) / Decrease in Other Non – Current Financial Assets | (4.37) | 7.10 |
| (Increase) / Decrease in Other Non – Current Assets | (380.41) | – |
| (Increase) / Decrease in Other Current Financial Assets | 0.79 | (16.78) |
| (Increase) / Decrease in Other Current Assets | 148.13 | (30.42) |
| Increase / (Decrease) in Trade Payables | (48.88) | (173.87) |
| Increase / (Decrease) in Other Current Financial Liabilities | 1.97 | 2.30 |
| Increase / (Decrease) in Other Current Liabilities | (22.88) | (19.79) |
| Increase / (Decrease) in Non Current Provisions | 3.21 | 18.15 |
| Increase / (Decrease) in Non Current Liabilities | (1.00) | 7.25 |
| Increase / (Decrease) in Current Provisions | 49.17 | 1.86 |
| Cash generated from operations | 741.40 | 850.95 |
| Taxes paid (Net of refunds) | (185.15) | (204.16) |
| Net cashflows from operating activities | 556.25 | 646.79 |
| (B) Cash flows from investing activities | ||
| Purchase of property, plant and equipment / intangible assets (Including capital work-in-progress) | (2,368.40) | (873.45) |
| Sale of property, plant and equipment / intangible assets | 33.58 | – |
| Purchase of investments | (427.26) | (282.96) |
| Sale of investments | 582.37 | 425.06 |
| Interest Received | 8.63 | 17.67 |
| Loan (given)/ received back | – | 42.53 |
| Movement in other bank balances (Net) | (95.55) | 315.59 |
| Net cashflows from investing activities | (2,266.53) | (355.55) |
| (C) Cash flows from financing activities | ||
| Long term borrowings Taken | 1,612.91 | 53.46 |
| Repayment of Lease Liability | (77.37) | (53.97) |
| Increase/ (Decrease) in Overdraft facility | 360.47 | (107.72) |
| Proceeds from Issue of shares and share warrants | – | – |
| Dividend paid | (78.91) | (78.91) |
| Finance Cost | (107.93) | (99.84) |
| Net cashflows from financing activities | 1,709.18 | (286.97) |
| Net (decrease)/Increase in cash and cash equivalents (A+B+C) | (1.10) | 4.27 |
| Cash and cash equivalents at the beginning of the year | 47.13 | 42.86 |
| Cash and cash equivalents at the end of the year | 46.03 | 47.13 |
| Cash and cash equivalents comprise of: | ||
| Cash on hand | 1.73 | 5.25 |
| Balance with banks: | ||
| In current accounts | 44.29 | 41.88 |
| Total Cash and cash equivalents | 46.03 | 47.13 |
| Sr No | Particulars | Quarter ended 31.03.2026 (Audited) (Refer note 3) | Quarter ended 31.12.2025 (Unaudited) | Quarter ended 31.03.2025 (Audited) (Refer note 3) | Year ended 31.03.2026 (Audited) | Year ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue from Operations | 2,111.07 | 2,118.06 | 1,919.59 | 8,641.32 | 8,408.83 |
| 2 | Other Income | -40.75 | 21.52 | 29.94 | 22.27 | 137.33 |
| Total Income (1+2) | 2,070.32 | 2,139.58 | 1,949.53 | 8,663.58 | 8,546.16 | |
| 3 | Expenses | |||||
| Cost of materials consumed | 1,362.79 | 904.24 | 832.62 | 5,099.07 | 4,798.01 | |
| Purchases of Stock in trade | 44.23 | 38.66 | 92.68 | 106.17 | 248.67 | |
| Changes in inventories of finished goods | 247.24 | 248.49 | 195.46 | -58.60 | 271.11 | |
| Employee Benefit Expenses | 197.35 | 212.41 | 211.50 | 810.06 | 735.46 | |
| Finance Costs | 27.81 | 40.30 | 34.81 | 117.26 | 103.85 | |
| Depreciation on Fixed Assets | 38.86 | 36.23 | 34.22 | 199.82 | 135.67 | |
| Amortisation of right of use | 17.81 | 17.81 | 11.50 | 17.81 | 45.98 | |
| Other Expenses | 384.88 | 422.12 | 371.10 | 1,543.61 | 1,426.66 | |
| Total Expenses | 1,826.49 | 1,920.27 | 1,783.89 | 7,835.21 | 7,765.42 | |
| 4 | Profit from operations before exceptional items and tax (1+2-3) | 243.83 | 219.31 | 165.64 | 828.38 | 780.74 |
| 5 | Exceptional Items | -1.56 | 30.58 | – | 29.02 | – |
| 6 | Profit before tax (4-5) | 245.39 | 188.73 | 165.64 | 857.40 | 780.74 |
| 7 | Tax Expense | |||||
| a. Current Tax | 82.27 | 50.62 | 47.84 | 221.47 | 214.52 | |
| b. Short Provision of Tax of previous year | -13.07 | 0.21 | – | -13.07 | 0.21 | |
| c. Deferred Tax | -8.74 | -6.91 | -7.61 | -15.98 | -16.08 | |
| 8 | Net Profit after tax (7-8) | 184.93 | 145.01 | 125.21 | 665.00 | 582.09 |
| 9 | Other Comprehensive Income (net of taxes) | 6.90 | – | 8.82 | 6.90 | 8.82 |
| 10 | Total Comprehensive Income |