Aro Granite Industries Limited — Quarter ended 31 March 2026 (audited) and year ended 31 March 2026 (audited)
| Sl No | Particulars | Quarter ended 31.03.2026 Audited | Quarter ended 31.12.2025 Audited | Quarter ended 31.03.2025 Audited | Year ended 31.03.2026 Audited | Year ended 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| I | Revenue from Operations | 1,151.89 | 1,469.12 | 2,681.37 | 7,351.59 | 12,309.05 |
| II | Other Income | 248.29 | 503.74 | 513.71 | 1,181.88 | 965.82 |
| III | Total Income (I+II) | 1,400.18 | 1,972.87 | 3,195.08 | 8,533.47 | 13,274.87 |
| IV | Expenses | |||||
| – Cost of materials consumed | 499.07 | 658.55 | 805.33 | 3,131.51 | 6,188.93 | |
| – Purchase of Stock-in-Trade | 175.17 | 41.86 | 519.56 | 460.37 | 633.32 | |
| – Changes in inventories of finished goods, work-in-progress and Stock-in-Trade | 13.37 | 85.87 | 239.81 | 190.00 | 167.14 | |
| – Employee Benefit Expense | 267.33 | 264.13 | 345.75 | 1,110.53 | 1,479.70 | |
| – Financial Costs | 357.88 | 378.38 | 326.78 | 1,511.25 | 1,287.32 | |
| – Depreciation and Amortization Expense | 249.63 | 242.33 | 248.46 | 982.72 | 994.12 | |
| – Other Expenses | 476.66 | 593.88 | 699.89 | 2,309.13 | 3,209.51 | |
| Total Expenses (IV) | 2,039.11 | 2,264.99 | 3,185.58 | 9,695.52 | 13,960.04 | |
| V | Profit/(Loss) before exceptional items & Tax (III-IV) | (638.93) | (292.12) | 9.49 | (1,162.05) | (685.17) |
| VI | Less: Exceptional Items | – | – | – | – | – |
| VII | Profit/(loss) Before Taxes (V-VI) | (638.93) | (292.12) | 9.49 | (1,162.05) | (685.17) |
| VIII | Tax Expense: | |||||
| – Current tax | – | – | – | – | – | |
| – Mat Credit Entitlement | – | – | – | – | – | |
| – Deferred tax | 1.80 | 5.31 | 7.24 | 19.70 | (42.89) | |
| Total Tax expense | 1.80 | 5.31 | 7.24 | 19.70 | (42.89) | |
| IX | Profit/(Loss) for the period from Continuing operation (VII-VIII) | (640.73) | (297.44) | 2.25 | (1,181.75) | (642.28) |
| X | Profit/(Loss) for the period from Discontinuing operation | – | – | – | – | – |
| XI | Tax Expenses of Discontinuing operation | – | – | – | – | – |
| XII | Profit/(Loss) for the period from Discontinuing operation (X-XI) | – | – | – | – | – |
| XIII | Profit/(Loss) for the period (IX+XII) | (640.73) | (297.44) | 2.25 | (1,181.75) | (642.28) |
| XIV | Other Comprehensive Income | |||||
| Other Comprehensive income for the period (after tax) | (2.87) | 3.74 | 2.20 | (10.09) | 19.22 | |
| XV | Total Comprehensive income for the period (XIII+XIV) Comprising Profit/(Loss) | (643.60) | (293.70) | 4.45 | (1,191.85) | (623.06) |
| XVI | Paid up Equity Share Capital (Face Value of Rs.10 each) | 1530.00 | 1530 | 1,530.00 | 1,530 | 1,530 |
| XVII | Other Equity | – | – | – | 15,864.10 | 17,055.94 |
| XVIII | Earnings per Equity Share (for continuing operation) | |||||
| Basic (in Rs.) | (4.21) | (1.92) | 0.03 | (7.79) | (4.07) | |
| Diluted (in Rs.) | (4.21) | (1.92) | 0.03 | (7.79) | (4.07) | |
| XIX | Earnings per Equity Share (for discontinued operation) | |||||
| Basic (in Rs.) | – | – | – | – | – | |
| Diluted (in Rs.) | – | – | – | – | – | |
| XX | Earnings per Equity Share (for continued + discontinued operation) | |||||
| Basic (in Rs.) | (4.21) | (1.92) | 0.03 | (7.79) | (4.07) | |
| Diluted (in Rs.) | (4.21) | (1.92) | 0.03 | (7.79) | (4.07) |
| Sl No | Particulars | Quarter ended 31.03.2026 Audited | Quarter ended 31.12.2025 Audited | Quarter ended 31.03.2025 Audited | Year ended 31.03.2026 Audited | Year ended 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Segment Revenue | |||||
| a. Quartz Division | (54.44) | 80.88 | 757.79 | 1,158.56 | 3,946.44 | |
| b. Granite Slabs/Tiles Division | 1,454.62 | 1,891.99 | 2,437.28 | 7,374.91 | 9,328.43 | |
| c. Unallocated Segment | – | – | – | – | – | |
| 1,400.18 | 1,972.87 | 3,195.08 | 8,533.47 | 13,274.87 | ||
| Less: Inter Segment Revenue | – | – | – | – | – | |
| Total Revenue from Operations | 1,400.18 | 1,972.87 | 3,195.08 | 8,533.47 | 13,274.87 | |
| 2 | Segment Results | |||||
| a. Quartz Division | (131.08) | (112.55) | (2.04) | (380.94) | (97.02) | |
| b. Granite Slabs/Tiles Division | (149.97) | 198.80 | 338.31 | 730.14 | 699.17 | |
| Total Segment Results | (281.05) | 86.26 | 336.27 | 349.20 | 602.15 | |
| Less: | ||||||
| (i) Finance Cost | 357.88 | 378.38 | 326.78 | 1,511.25 | 1,287.32 | |
| (ii) Net unallocated expenditure/(income) | – | – | – | – | – | |
| Total Profit Before Tax | (638.92) | (292.12) | 9.49 | (1,162.05) | (685.17) |
| Particulars | 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 |
|---|---|---|---|---|---|
| a. Quartz Division | 348.56 | 670.60 | 1,449.99 | 348.56 | 1,449.99 |
| b. Granite Slabs/Tiles Division | 39,077.46 | 38,492.05 | 40,524.07 | 39,077.46 | 40,524.07 |
| Total | 39,426.03 | 39,162.65 | 41,974.07 | 39,426.03 | 41,974.07 |
| Less: Inter-segment assets | – | – | – | – | – |
| Total Assets | 39,426.03 | 39,162.65 | 41,974.07 | 39,426.03 | 41,974.07 |
| Particulars | 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 |
|---|---|---|---|---|---|
| a. Quartz Division | 2,252.36 | 2,416.86 | 2,751.40 | 2,252.36 | 2,751.40 |
| b. Granite Slabs/Tiles Division | 19,779.57 | 18,708.09 | 20,636.73 | 19,779.57 | 20,636.73 |
| Total | 22,031.93 | 21,124.95 | 23,388.13 | 22,031.93 | 23,388.13 |
| Less: Inter-segment Liabilities | – | – | – | – | – |
| Total Liabilities | 22,031.93 | 21,124.95 | 23,388.13 | 22,031.93 | 23,388.13 |
| Particulars | (Rs. In Lacs) As at 31.03.2026 Audited | (Rs. In Lacs) As at 31.03.2025 Audited |
|---|---|---|
| I ASSETS | ||
| Non-current assets | ||
| Property, Plant and Equipment | 11,804.53 | 12,860.23 |
| Capital Work in Progress | 103.69 | 103.69 |
| Intangible Assets | 12.89 | 12.89 |
| Right of Use Assets | 1,027.58 | 1,037.13 |
| Financial Assets | ||
| – Investments | 0.01 | 42.05 |
| – Other Financial Asset | 204.24 | 201.24 |
| Other Non Current Asset | – | – |
| Total non current assets | 13,152.96 | 14,257.23 |
| Current Assets | ||
| Inventories | 21,258.02 | 21,421.37 |
| Financial Assets | ||
| – Investments | 35.57 | 45.67 |
| – Trade Receivables | 2,253.25 | 3,482.22 |
| – Cash and Cash Equivalents | 319.40 | 56.84 |
| – Earmarked Balances with Bank | 6.73 | 6.73 |
| Bank balances other than cash and cash equivalents | 926.49 | 776.66 |
| – Loans | 0.69 | 2.15 |
| Other Financial Assets | – | – |
| Current tax assets (Net) | 9.34 | 2.76 |
| Other current assets | 1,463.59 | 1,922.45 |
| Total current assets | 26,273.08 | 27,716.84 |
| Total Assets | 39,426.03 | 41,974.07 |
| II Equity and Liabilities | ||
| Equity | ||
| Equity Share Capital | 1,530.00 | 1,530.00 |
| Other Equity | 15,864.10 | 17,055.94 |
| Total Equity | 17,394.10 | 18,585.94 |
| Liabilities | ||
| (Further details for liabilities not visible in the image portion provided) |
| Non-current liabilities | ||
| – Borrowings | 2,643.05 | 2,836.97 |
| – Lease Liabilities | – | – |
| Provisions | 169.22 | 224.15 |
| Deferred Tax Liabilities (Net) | 1,314.37 | 1,294.67 |
| Total non-current liabilities | 4,126.64 | 4,355.79 |
| Current Liabilities | ||
| Financial Liabilities | ||
| – Borrowings | 12,515.99 | 13,127.67 |
| – Trade Payables | 4,532.99 | 4,899.96 |
| – Other Financial Liabilities | 390.89 | 391.64 |
| Provisions | 80.46 | 83.33 |
| Other current liabilities | 384.94 | 529.74 |
| Current tax liabilities (net) | – | – |
| Total current liabilities | 17,905.29 | 19,032.34 |
| Total Liabilities | 22,031.93 | 23,388.13 |
| Total Equity and Liabilities | 39,426.03 | 41,974.07 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| A. Cash Flow from operating activities | ||
| Profit before exceptional item and tax | (1,162.05) | (685.17) |
| Adjustments For | ||
| Depreciation and amortization expense | 982.72 | 994.12 |
| Finance Cost | 1,511.25 | 1,287.32 |
| Foreign currency fluctuation (Gain/Loss) | (762.58) | (844.24) |
| Profit on sale of Property, Plant and equipment | (157.28) | – |
| Interest Income on FD with banks and others | (53.95) | (40.61) |
| ** |