Sterling Tools Limited — quarter and financial year ended 31 March 2026
| S. No. | Particulars | Three months ended 31 March 2026 (Unaudited) (Refer note 3) | Three months ended 31 December 2025 (Unaudited) | Three months ended 31 March 2025 (Unaudited) (Refer note 3) | Year ended 31 March 2026 (Audited) | Year ended 31 March 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) Revenue from operations | 20,532.47 | 18,035.89 | 16,336.06 | 71,672.27 | 64,478.34 | |
| (b) Other income | 260.74 | 218.96 | 187.94 | 915.05 | 683.14 | |
| Total income | 20,793.21 | 18,254.85 | 16,524.00 | 72,587.32 | 65,161.48 | |
| 2 | Expenses | |||||
| (a) Cost of materials consumed | 7,491.02 | 6,951.50 | 6,595.37 | 27,022.34 | 25,392.54 | |
| (b) Changes in inventories of finished goods and work-in-progress | 611.39 | (15.98) | (10.67) | 589.62 | 496.90 | |
| (c) Employee benefits expense | 1,738.24 | 1,738.93 | 1,513.39 | 6,802.96 | 5,949.23 | |
| (d) Finance costs | 128.68 | 123.60 | 143.83 | 514.98 | 585.19 | |
| (e) Depreciation and amortisation expenses | 792.51 | 783.83 | 859.87 | 3,175.90 | 3,090.21 | |
| (f) Other expenses | 7,762.38 | 6,683.07 | 5,932.54 | 27,076.87 | 23,844.46 | |
| Total expense | 18,524.22 | 16,264.95 | 15,034.33 | 65,182.67 | 59,358.53 | |
| 3 | Profit before exceptional items and tax (1-2) | 2,268.99 | 1,989.90 | 1,489.67 | 7,404.65 | 5,802.95 |
| 4 | Exceptional items (refer note 6) | 774.11 | (774.11) | – | 949.64 | – |
| 5 | Profit before tax (3+4) | 3,043.10 | 1,215.79 | 1,489.67 | 8,354.29 | 5,802.95 |
| 6 | Tax expense | |||||
| (a) Current tax (including earlier years) | 492.69 | 560.34 | 417.51 | 2,114.35 | 1,489.07 | |
| (b) Deferred tax | 165.36 | (294.93) | (54.01) | (180.27) | 26.91 | |
| Total tax expense | 658.05 | 265.41 | 363.50 | 1,934.08 | 1,515.98 | |
| 7 | Profit for the period/year (5-6) | 2,385.05 | 950.38 | 1,126.17 | 6,420.21 | 4,286.97 |
| 8 | Other comprehensive income | |||||
| (A) (i) Items that will not be reclassified to profit or loss | 77.46 | 2.89 | (419.04) | 64.35 | (1,183.02) | |
| (ii) Income-tax relating to items that will not be reclassified to profit or loss | (19.50) | (0.73) | 56.17 | (16.19) | 231.27 | |
| (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 | – | – | – | – | – | |
| Other comprehensive income | 57.96 | 2.16 | (362.87) | 48.16 | (951.75) | |
| 9 | Total comprehensive income for the period/year (comprising profit and other comprehensive income for the period/year) (7+8) | 2,443.01 | 952.54 | 763.30 | 6,468.37 | 3,335.22 |
| 10 | Paid-up equity share capital (face value of ₹ 2 each) | 726.89 | 723.69 | 723.69 | 726.89 | 723.69 |
| 11 | Other equity | 52,123.56 | 45,977.87 | |||
| 12 | Earnings per share* | |||||
| (a) Basic | 6.59 | 2.63 | 3.12 | 17.73 | 11.89 | |
| (b) Diluted | 6.54 | 2.61 | 3.10 | 17.57 | 11.81 |
| Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| (a) Property, plant and equipment | 24,432.33 | 25,955.29 |
| (b) Capital work-in-progress | 290.89 | 375.92 |
| (c) Other intangible assets | 21.14 | 38.01 |
| (d) Financial assets | ||
| (i) Investments | 9,317.07 | 5,573.61 |
| (ii) Other financial assets | 540.65 | 539.74 |
| (e) Income-tax assets (net) | 12.33 | 94.65 |
| (f) Other non-current assets | 481.12 | 285.15 |
| Total non current assets (I) | 35,095.53 | 32,862.37 |
| Current assets | ||
| (a) Inventories | 11,214.93 | 11,883.53 |
| (b) Financial assets | ||
| (i) Investments | – | 1,502.28 |
| (ii) Trade receivables | 7,175.64 | 5,772.17 |
| (iii) Cash and cash equivalents | 3,452.63 | 668.11 |
| (iv) Bank balances other than (iii) above | 10,453.23 | 8,529.70 |
| (v) Loans | 3.50 | 4.15 |
| (vi) Other financial assets | 96.00 | 119.00 |
| (c) Other current assets | 2,283.44 | 2,237.15 |
| Total current assets (II) | 34,679.37 | 30,716.09 |
| TOTAL ASSETS (I+II) | 69,774.90 | 63,578.46 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity share capital | 726.89 | 723.69 |
| (b) Other equity | 52,123.56 | 45,977.87 |
| Total equity (III) | 52,850.45 | 46,701.56 |
| Liabilities | ||
| Non current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 1,222.87 | 2,220.89 |
| (ia) Lease liabilities | 14.96 | 33.08 |
| (ii) Other financial liabilities | 43.55 | 46.25 |
| (b) Provisions | 163.79 | 89.65 |
| (c) Deferred tax liabilities (net) | 1,130.97 | 1,295.04 |
| (d) Other non-current liabilities | 586.15 | 718.34 |
| Total non current liabilities (IV) | 3,162.29 | 4,403.25 |
| Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 7,829.18 | 7,259.39 |
| (ia) Lease liabilities | 18.12 | 30.76 |
| (ii) Trade payables | ||
| A) Total outstanding dues of micro enterprises and small enterprises; and | 2,013.05 | 1,126.76 |
| B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 2,353.49 | 2,134.83 |
| (iii) Other financial liabilities | 419.23 | 467.48 |
| (b) Other current liabilities | 867.83 | 1,232.82 |
| (c) Provisions | 217.37 | 221.61 |
| (d) Current tax liabilities (net) | 43.89 | – |
| Total current liabilities (V) | 13,762.16 | 12,473.65 |
| Total liabilities (IV+V) | 16,924.45 | 16,876.90 |
| TOTAL EQUITY AND LIABILITIES (III+IV+V) | 69,774.90 | 63,578.46 |
| Particulars | For the year ended 31 March 2026 (Audited) | For the year ended 31 March 2025 (Audited) |
|---|---|---|
| A Cash flow from operating activities | ||
| Profit before tax | 8,354.29 | 5,802.95 |
| Adjustments for: | ||
| Depreciation and amortisation expenses | 3,175.90 | 3,090.21 |
| Unrealised foreign exchange (gain) | (13.07) | (1.10) |
| Loss on disposal of property, plant and equipment (net) | 60.08 | 43.30 |
| Receipt of enhanced compensation from sale of land | (327.19) | – |
| Finance costs | 514.98 | 585.19 |
| Interest income | (1,392.60) | (576.05) |
| Amortisation of government grant | (154.81) | (167.99) |
| Gain on sale of investments | (48.34) | (61.13) |
| Changes in fair value of financial asset at fair value through profit or loss | – | (2.28) |
| Liabilities no longer required, written back | (4.48) | – |
| Bad debts written off | – | 2.35 |
| Provision for inventory | 219.27 | 146.52 |
| Provision for expected credit loss | – | 40.00 |
| Operating profit before working capital changes | 10,384.03 | 8,937.45 |
| Net changes in working capital: | ||
| Change in financial assets | (1,363.65) | 554.83 |
| Change in other assets | (22.54) | 596.23 |
| Change in financial liabilities | 1,084.87 | (2.00) |
| Change in inventories | 449.33 | 986.81 |
| Change in other liabilities | (342.36) | (460.04) |
| Change in provisions | 134.24 | (14.77) |
| Net cash generated from operations | 10,323.92 | 10,598.51 |
| Income-tax paid (net of refunds) | (1,988.14) | (1,546.64) |
| Net cash from operating activities (A) | 8,335.78 | 9,051.87 |
| B Cash flow from investing activities | ||
| Purchase of property, plant and equipment | (1,885.93) | (3,545.69) |
| Proceeds from disposal of property, plant and equipment | 353.71 | 194.55 |
| Investment in fixed deposits | (16,001.47) | (12,323.00) |
| Maturity of fixed deposits | 14,151.00 | 10,958.00 |
| Investment in mutual funds | (12,300.00) | (11,110.00) |
| Redemption of mutual funds | 13,850.62 | 9,671.13 |
| Interest received | 1,315.83 | 553.31 |
| Investment in subsidiary company | (3,161.54) | (1,408.44) |
| Net cash used in investing activities (B) | (3,677.78) | (7,010.14) |
| C Cash flows from financing activities | ||
| Repayment of non-current borrowings | (1,389.99) | (2,059.66) |
| Proceeds from issue of equity share capital | 3.20 | 3.21 |
| Dividend paid | (902.70) | (718.79) |
| Proceeds from /(repayment of) current borrowings (net) | 973.35 | 554.20 |
| Repayment of lease liabilities | (30.76) | (31.85) |
| Interest paid on lease liabilities | (4.32) | (5.57) |
| Interest paid | (522.26) | (933.98) |
| Net cash used in financing activities (C) | (1,873.48) | (2,142.44) |
| Net increase/(decrease) in cash and cash equivalents (A+B+C) | 2,784.52 | (100.71) |
| Cash and cash equivalents at the beginning of the period | 668.11 | 768.82 |
| Cash and cash equivalents at the end of the period | 3,452.63 | 668.11 |
| Component | 31 March 2026 | 31 March 2025 |
|---|---|---|
| Balances with scheduled banks in current accounts | 950.58 | 666.24 |
| Cash on hand | 2.05 | 1.87 |
| Balances with banks in deposit accounts with original maturity up to three months | 2,500.00 | – |
| Total | 3,452.63 | 668.11 |
| S. No. | Particulars | Three months ended 31 March 2026 (Unaudited) (Refer note 3) | Three months ended 31 December 2025 (Unaudited) | Three months ended 31 March 2025 (Unaudited) (Refer note 3) | Year ended 31 March 2026 (Audited) | Year ended 31 March 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) Revenue from operations | 22,197.36 | 20,584.57 | 19,976.15 | 82,780.78 | 1,02,629.95 | |
| (b) Other income | 295.10 | 287.06 | 593.33 | 1,169.73 | 1,165.40 | |
| Total income | 22,492.46 | 20,871.63 | 20,569.48 | 83,950.51 | 1,03,795.35 | |
| 2 | Expenses | |||||
| (a) Cost of materials consumed | 8,654.29 | 9,237.91 | 9,658.92 | 32,858.52 | 51,495.92 | |
| (b) Purchase of stock-in-trade | 24.13 | 68.29 | – | 92.42 | – | |
| (c) Changes in inventories of finished goods and work-in-progress | 343.46 | (925.69) | (633.57) | 725.96 | (305.33) | |
| (d) Employee benefits expense | 2,410.61 | 2,532.05 | 2,241.40 | 9,799.42 | 9,179.24 | |
| (e) Finance costs | 238.75 | 239.37 | 255.61 | 981.71 | 976. |