Bhilwara Spinners Ltd — Quarter and year ended 31 March 2026
The document contains audited financial results for the quarter and year ended 31 March 2026, along with Statement of Assets & Liabilities and Cash Flow Statement.
| SL. No. | Particulars | Quarter ended | Financial year ended |
|---|---|---|---|
| 31.03.2026 | 31.12.2025 | ||
| INCOME | |||
| i | Revenue from Operations | 3456.47 | 2472.81 |
| ii | Other Income | 94.27 | 6.56 |
| iii | Total Income (i+ii) | 3550.74 | 2479.37 |
| iv | Expenditure | ||
| a. Cost of Material Consumed | 2133.40 | 1566.97 | |
| b. Purchases of Trading goods | 5.73 | 6.85 | |
| c. Increase/decrease in stock in trade and work in progress | 252.87 | (235.31) | |
| d. Employees cost | 144.29 | 114.13 | |
| e. Finance Cost | 67.27 | 221.28 | |
| f. Depreciation | 143.78 | 148.77 | |
| g. Other expenditure | 490.11 | 575.5 | |
| Total | 3237.45 | 2398.19 | |
| v | Profit from Operations before Tax & Exceptional Items (III-IV) | 313.29 | 81.18 |
| vi | Exceptional Items (Refer Note 6 Below) | 0.00 | 0.00 |
| vii | Profit before Tax | 313.29 | 81.18 |
| viii | Tax expense | ||
| a. Current tax | 45.61 | 0.48 | |
| b. Deferred tax | (85.95) | 31.64 | |
| c. Mat Credit Entitlement | 313.48 | ||
| ix | Net Profit /(Loss(-)) from Ordinary Activities after tax (9-10) | 667.11 | 49.06 |
| x | Other Comprehensive Income/(Loss) Net of Income Tax | ||
| a) Item that will not be reclassified to Profit or (Loss) | – | – | |
| Total Other Comprehensive Income/(Loss) Net of Income Tax | – | – | |
| xi | Total Comprehensive Income for the period | 667.11 | 49.06 |
| xii | Paid-up equity share capital | 905.36 | 905.36 |
| (Face Value of the Share Rs.10/-per share) | |||
| xiii | Other Equity | ||
| xiv | Earnings Per Share (EPS) (in Rs.) Basic | 7.37 | 0.54 |
| Diluted EPS before & after Extraordinary items for the period, for the year to date and for the previous year (not annualized) |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| (1) Non-current Assets | ||
| (a) Property, plant and equipment | 10,628.60 | 5,374.42 |
| (b) Capital work in progress | – | 5,648.50 |
| (c) Financial Assets | ||
| (i) Loans | 37.76 | 37.76 |
| (ii) Other Financial Assets | 400.31 | 54.97 |
| (d) Defer Tax Asset | 58.02 | 39.73 |
| (e) Other non-current assets | ||
| 11,124.69 | 11,155.38 | |
| (2) Current Assets | ||
| (a) Financial Assets | ||
| (i) Trade Receivables | 1,697.27 | 247.05 |
| (ii) Other Current Assests | 1,181.19 | 609.77 |
| (iii) Cash & Cash Equivalents | 4.09 | 23.06 |
| (iv) Inventory | 1,939.28 | 218.42 |
| (b) Other Current Assets | 4,821.83 | 1,098.30 |
| TOTAL ASSETS | 15,946.52 | 12,253.68 |
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| (a) Equity Share Capital | 905.36 | 905.36 |
| (b) Other Equity | 4,116.37 | 3,625.56 |
| 5,021.73 | 4,530.92 | |
| LIABILITIES | ||
| (1) Non – Current Liabilities | ||
| (a) Borrowings | 6,354.40 | 6,515.80 |
| (b) Financial Liabilities | 29.95 | 90.35 |
| (c) Defferd Tax Liabilities | 62.01 | 29.27 |
| 6,446.36 | 6,635.42 | |
| (2) Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowing | 4,033.48 | 890.85 |
| (ii) Trade Payables | 294.85 | 63.20 |
| (b) Other Current Liabilities | 115.68 | 112.98 |
| (c) Current Tax Liabilities (Net) | 34.41 | 20.30 |
| 4,478.42 | 1,087.33 | |
| TOTAL EQUITY AND LIABILITIES | 15,946.52 | 12,253.68 |
| Particulars | YEAR END 31.03.2026 Rs. | YEAR END 31.03.2025 Rs. |
|---|---|---|
| Cash flows from operating activities | ||
| Profit before taxation | 256.15 | 244.66 |
| Depreciation and amortization expense | 543.80 | 71.90 |
| Profit on sale of fixed assets (Net) | (63.11) | (67.04) |
| Interest received | (24.60) | (10.00) |
| Interest expenses | 606.52 | 79.85, 74.71¹ |
| 1,062.61 | 319.37 | |
| 1,318.76 | ||
| (Increase)/ decrease in trade and other receivables | (2,385.26) | 58.44 |
| (Increase)/ decrease in inventories | (1,720.87) | 663.72 |
| Increase/ (decrease) in trade payables and other liabilities | 3,202.04 | 167.35 |
| (904.09) | 889.51 | |
| 414.67 | 1,208.88 | |
| Income taxes paid | 46.09 | 42.11 |
| Net cash from operating activities | 368.58 | 1,166.77 |
| Cash flows from investing activities | ||
| Purchase of property, plant and equipment | (2,856.87) | (3,279.98) |
| Proceeds from sale of property, plant and equipment | 70.00 | 78.40 |
| Interest received | 24.60 | 10.00 |
| Dividend received | ||
| Net cash from investing activities | (2,762.27) | (3,191.58) |
| Cash flows from financing activities | ||
| Proceeds from issue of share capital | 2,124.30 | |
| Proceeds from long term borrowings | (606.52) | (79.85) |
| Interest paid | 2,981.23 | |
| Dividend paid | ||
| Net cash from financing activities | 2,374.71 | 2,044.45 |
| Net increase/(decrease) in cash and cash equivalents | (18.99) | 19.64 |
| Cash and cash equivalents at beginning of reporting period | 23.06 | 3.42 |
| Cash and cash equivalents at end of reporting period | 4.09 | 23.06 |
| Particulars | Rs. | Rs. |
|---|---|---|
| Cash on hand and bank balances | 4.09 | 23.06 |
| Short term investments | 4.09 | 23.06 |
| Cash and cash equivalents as reported | 4.09 | 23.06 |
| Effect on exchange rate changes | 4.09 | 23.06 |
| Cash and cash equivalents as restated | 4.09 | 23.06 |