YOGI LIMITED — Quarter and year ended 31 March 2026
| Sr. No. | Particulars | Quarter Ended 31-Mar-2026 (Audited) | Quarter Ended 31-Dec-2025 (Unaudited) | Quarter Ended 31-Mar-2025 (Audited) | Year Ended 31-Mar-2026 (Audited) | Year Ended 31-Mar-2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| a | Revenue from Operations | 15,731.77 | 5,725.00 | 11,107.20 | 43,945.07 | 11,107.20 |
| b | Other Income | 100.09 | 152.33 | 156.16 | 347.71 | 194.76 |
| Total Income | 15,831.86 | 5,877.33 | 11,263.36 | 44,292.78 | 11,301.96 | |
| 2 | Expenses | |||||
| a | Cost of Land | 2,149.20 | – | – | 2,149.20 | – |
| b | Cost of Material and Services Consumed | (742.37) | 341.72 | 621.95 | (29.74) | 1,322.39 |
| c | Purchase of stock in trade | 24,556.56 | 3,602.50 | 21,629.73 | 28,159.06 | 32,624.74 |
| d | Changes in inventory of finished goods, stock in trade and WIP | (11,010.86) | 1,424.92 | (11,256.67) | 10,433.66 | (22,952.12) |
| e | Employee Benefit Expenses | 36.22 | 13.37 | 5.81 | 74.05 | 25.69 |
| f | Finance Costs | 292.23 | 209.21 | 8.44 | 559.01 | 14.20 |
| g | Depreciation and Amortization Expense | 10.79 | 17.80 | 0.54 | 30.91 | 2.17 |
| h | Other Expenses | 44.58 | 8.58 | 10.72 | 85.23 | 64.35 |
| Total Expense | 15,336.35 | 5,618.10 | 11,020.52 | 41,461.38 | 11,101.42 | |
| 3 | Profit(Loss) before exceptional items and tax | 495.51 | 259.23 | 242.84 | 2,831.40 | 200.54 |
| 4 | Exceptional items | – | – | – | – | – |
| 5 | Profit(Loss) Before Tax | 495.51 | 259.23 | 242.84 | 2,831.40 | 200.54 |
| 6 | Tax Expense: | |||||
| Current Tax | 133.96 | 72.39 | 29.92 | 721.92 | 29.92 | |
| Deferred Tax Assets (created) Reversed | 1.04 | (0.02) | 25.07 | 1.07 | 25.07 | |
| Tax Adjustment of Earlier Year | (9.10) | – | – | (9.10) | – | |
| Total Tax Expenses | 125.90 | 72.37 | 54.99 | 713.89 | 54.99 | |
| 7 | Profit/(Loss) for the period from continuing operations (A) | 369.61 | 186.86 | 187.85 | 2,117.51 | 145.55 |
| a | Profit/(loss) from discontinued operations | – | – | – | – | – |
| b | Tax expense of discontinued operations | – | – | – | – | – |
| c | Profit/(loss) from discontinued operations (after tax) | – | – | – | – | – |
| 8 | Profit or loss for the period | 369.61 | 186.86 | 187.85 | 2,117.51 | 145.55 |
| 9 | Other Comprehensive Income | |||||
| a | Items that will not be reclassified to profit or loss | – | – | – | – | – |
| a) Equity Instruments through other comprehensive income | – | – | – | – | – | |
| Income tax relating to items that will not be reclassified to profit or loss | – | – | – | – | – | |
| sub total | – | – | – | – | – | |
| b | Items that will be reclassified to profit or loss | – | – | – | – | – |
| Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – | |
| (B) | – | – | – | – | – | |
| 10 | Total Comprehensive Income /(Loss) for the year | 369.61 | 186.86 | 187.85 | 2,117.51 | 145.55 |
| Column 1 | Column 2 | Column 3 | Column 4 | Column 5 | |
|---|---|---|---|---|---|
| Net Profit attributable to: | |||||
| Owner of the Company | 362.49 | 147.45 | 187.85 | 2,070.97 | 145.55 |
| Non-Controlling interest | 7.12 | 39.41 | – | 46.53 | – |
| Total Net Profit | 369.61 | 186.86 | 187.85 | 2,117.51 | 145.55 |
| Other Comprehensive Income attributable to: | |||||
| Owner of the Company | – | – | – | – | – |
| Non-Controlling interest | – | – | – | – | – |
| – | – | – | – | – | – |
| Total Comprehensive Income attributable to: | |||||
| Owner of the Company | 362.49 | 147.45 | 187.85 | 2,070.97 | 145.55 |
| Non-Controlling interest | 7.12 | 39.41 | – | 46.53 | – |
| Total Comprehensive Income | 369.61 | 186.86 | 187.85 | 2,117.51 | 145.55 |
| 11. Paid-up Equity share Capital (Face Value of the share is Rs.10/- each) | 4,316.00 | 4,316.00 | 4,096.00 | 4,316.00 | 4,096.00 |
| 12. Earnings/(Loss) per Share – (Face value of ₹ 10 each) | |||||
| Basic (in Rs) | 0.84 | 0.34 | 0.71 | 4.80 | 0.55 |
| Diluted (in Rs) | 0.81 | 0.33 | 0.68 | 4.61 | 0.53 |
| Segment | Quarter Ended 31-Mar-2026 (Audited) | Quarter Ended 31-Dec-2025 (Unaudited) | Quarter Ended 31-Mar-2025 (Audited) | Year Ended 31-Mar-2026 (Audited) | Year Ended 31-Mar-2025 (Audited) |
|---|---|---|---|---|---|
| Segment Revenue | |||||
| Sales of Traded Goods & Securities | 14,900.71 | 5,725.00 | 11,107.20 | 42,096.46 | 11,120.01 |
| Real-Estate-Other Income | 931.15 | 152.33 | 156.16 | 2,196.32 | 181.95 |
| Total Income | 15,831.86 | 5,877.33 | 11,263.36 | 44,292.78 | 11,301.96 |
| Segment Results | |||||
| Trading Activity | 513.93 | 345.24 | 108.48 | 2,477.45 | 112.19 |
| Real estate Activity | (18.42) | (86.01) | 134.36 | 353.95 | 88.35 |
| Total Segment Results | 495.51 | 259.23 | 242.84 | 2,831.40 | 200.54 |
| Segment Assets | |||||
| Trading Activity | 49,162.25 | 30,732.42 | 21,629.73 | 49,162.25 | 21,629.73 |
| Real estate Activity | 21,993.78 | 14,754.94 | 27,195.57 | 21,993.78 | 27,195.57 |
| Unallocated | 32.05 | 11.31 | 8.01 | 32.05 | 8.01 |
| Total Assets | 71,188.08 | 45,498.67 | 48,833.30 | 71,188.08 | 48,833.30 |
| Segment Liabilities | |||||
| Trading Activity | 28,242.06 | 17,669.97 | 31,339.61 | 28,242.06 | 31,339.61 |
| Real estate Activity | 28,107.81 | 13,458.04 | 6,237.07 | 28,107.81 | 6,237.07 |
| Unallocated | 621.03 | 530.90 | – | 621.03 | – |
| Total Liabilities | 56,970.90 | 31,658.91 | 37,576.68 | 56,970.90 | 37,576.68 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| Assets | ||
| Non-Current assets | ||
| a) Property, Plant and Equipment | 6.92 | 11.58 |
| b) Capital work-in-progress | – | – |
| c) Investment Property | – | – |
| b) Investment Property | 449.85 | – |
| b) Goodwill | 425.19 | – |
| e) Other Intangible Assets | – | – |
| f) Intangible Asset under development | – | – |
| c) Financial Assets | ||
| i. Investments | – | – |
| ii. Trade receivables | – | – |
| iii. Loans | ||
| – To Others | 32.00 | – |
| – To related parties | – | 408.23 |
| iv. Other financial assets | – | – |
| d) Deferred tax assets (net) | 4.40 | 5.45 |
| e) Other Non-Current Assets | 172.42 | 603.18 |
| f) Income Tax Assets (Net) | 27.64 | 2.55 |
| Total Non-Current Assets | 1,118.42 | 1,030.99 |
| Current assets | ||
| a) Inventories | 22,421.20 | 28,212.12 |
| b) Financial Assets | ||
| i. Investments | 198.77 | 515.44 |
| ii. Trade Receivables | 33,893.95 | 13,095.44 |
| iii. Loans | 706.46 | – |
| iv. Cash and Cash Equivalents | 3,363.45 | 36.25 |
| v. Bank balance other than cash and cash equivalents | – | – |
| iv. Loans | – | – |
| vi. Others | – | – |
| vi. Interest Accrued on Bank FD | – | – |
| c) Current Tax Assets | – | – |
| d) Other Current Assets | 9,485.83 | 5,943.06 |
| Total Current Assets | 70,069.66 | 47,802.31 |
| Total Assets | 71,188.08 | 48,833.30 |
| Equity and Liabilities | ||
| Equity | ||
| a) Equity Share Capital | 4,316.00 | 4,096.00 |
| b) Other Equity | 9,426.54 | 6,837.42 |
| c) Non Controlling Interest | 327.44 | – |
| d) Money Received against Share warrants | 147.20 | 323.20 |
| Total Equity | 14,217.18 | 11,256.62 |
| Non-Current Liabilities | ||
| a) Financial Liabilities | ||
| i) Borrowings | 3,976.99 | 1,513.41 |
| ia) Lease Liabilities | – | – |
| ii) Trade payables | – | – |
| a) total outstanding due to MSME | – | – |
| b) total outstanding due to other than MSME | – | – |
| iii) Other Financial Liabilities (to be specified) | – | – |
| Provisions | – | – |
| Deferred Tax Liabilities (net) | – | – |
| Other Non-Current Liabilities | – | – |
| Total Non-Current Liabilities | 3,976.99 | 1,513.41 |
| Current Liabilities | ||
| a) Financial Liabilities | ||
| i) Borrowings | 21,315.69 | 909.50 |
| ia) Lease Liabilities | – | – |
| ii) Trade and Other Payables | ||
| a) total outstanding due to MSME | 6.08 | – |
| b) total outstanding due to other than MSME | 29,274.08 | 31,407.45 |
| iii) Other Financial Liabilities | – | 1,714.63 |
| b) Other current liabilities | – | – |
| b) Provisions | 1,777.03 | 2,031.69 |
| c) Other Current Liabilities | 621.03 | – |
| d) Current Tax Liabilities | – | – |
| Total Current Liabilities | 52,993.91 | 36,063.27 |
| Total Liabilities | 56,970.90 | 37,576.68 |
| Total Equity And Liabilities | 71,188.08 | 48,833.30 |
| Particulars | For the year ended Mar 31, 2026 | For the year ended Mar 31, 2025 |
|---|---|---|
| A. Cash Flow From Operating Activities | ||
| Profit before tax | 2,831.40 | 200.54 |
| Adjustments For: | ||
| – Depreciation and Amortization Expense | 30.91 | 2.17 |
| – Interest and Other Borrowings Cost | 559.01 | 14.20 |
| – Loss on Sale of Shares | 3.96 | – |
| – Loss on Fair Valuation of Shares | – | 31.95 |
| – Gain on Sale of Shares | – | (12.81) |
| – Rent Income | (34.32) | – |
| – Interest Income | (267.57) | (213.83) |
| – Dividend Income | (2.04) | – |
| – Gain on Fair Valuation of Shares | (43.77) | – |
| Operating profit before changes in operating assets and liabilities | 3,077.58 | 22.22 |
| Adjustments For: | ||
| – Decrease / (Increase) in trade receivables | (20,798.51) | (13,095.44) |
| – Decrease / (Increase) in inventories | 5,790.92 | (22,952.12) |
| – Decrease / (Increase) in other assets | (3,112.01) | (5,951.11) |
| – Increase / (Decrease) in trade and other payables | (4,096.59) | 35,094.99 |
| Cash generated from operations | (19,138.61) | (6,881.46) |
| – Income taxes paid (net of refunds) | (106.46) | (30.22) |
| Net cash (used in) / generated from operating activities | (19,245.07) | (6,911.68) |
| Cash flows from investing activities | ||
| – Payments for Purchase of Fixed Assets | (1.22) | (12.15) |
| – (Investment in Shares) / Proceeds from investments and acquisition of subsidiary net of cash paid | (238.97) | (367.77) |
| – Rent Income | 34.32 | – |
| – Dividend Income | 2.04 | – |
| Net cash used in investing activities | (203.83) | (379.92) |
| Cash flows from financing activities | ||
| – Proceeds on Repayment of Loans (net) / (Loans Given) | (330.23) | 891.76 |
| – Proceeds From Borrowings (net) / Repayment of Borrowings (net) | 22,869 |