ONIX SOLAR ENERGY LIMITED — Quarter and financial year ended 31st March, 2026
| Particulars | Quarter Ended on | Half Year ended on | Year Ended |
|---|---|---|---|
| 31.03.2026 Audited |
31.12.2025 Un-Audited |
31.03.2025 Audited |
|
| I. Revenue from operations | 7,029.54 | 1,612.24 | 2,327.00 |
| II. Other Income | 29.60 | 11.48 | 10.85 |
| III. Total Revenue (I+II) | 7,059.14 | 1,623.72 | 2,337.85 |
| IV. Expenses: | |||
| Cost of Material Consumed | – | – | – |
| Purchase of Stock -in- Trade | 10,401.21 | 84.42 | 2,163.18 |
| Changes in Inventories (Finished Goods, WIP, Stock-in-Trade) | (6,452.35) | – | – |
| Employee Benefit Expenses | 11.31 | 87.45 | 93.52 |
| Finance Cost | 4.46 | – | 0.00 |
| Depreciation and Amortisation Expenses | – | – | 0.18 |
| Other expenses | 527.47 | 14.53 | 10.41 |
| Total Expenses (IV) | 4,492.10 | 186.41 | 2,267.29 |
| V. Profit/(Loss) before Exceptional and Extraordinary Items and Tax (III-IV) | 2,567.04 | 1,437.32 | 70.56 |
| VI. Exceptional Items | – | – | – |
| VII. Profit/(Loss) before Extraordinary Items and Tax (V-VI) | 2,567.04 | 1,437.32 | 70.56 |
| VIII. Extraordinary Items | – | – | – |
| IX. Profit/(Loss) before Tax (V-VI) | 2,567.04 | 1,437.32 | 70.56 |
| X. Tax Expense: | |||
| (1) Current Tax | – | – | 8.83 |
| (2) Deferred Tax | – | – | (1.93) |
| XI. Profit/(Loss) for the period from Continuing Operations (VII-VIII) | 2,567.04 | 1,437.32 | 63.66 |
| XII. Profit/(Loss) from Discontinued Operations | – | – | – |
| XIII. Tax Expenses of Discontinued Operations | – | – | – |
| XIV. Profit/(Loss) from Discontinued Operations (after tax) (X-XI) | – | – | – |
| XV. Profit/(Loss) for the period (IX+XII) | 2,567.04 | 1,437.32 | 63.66 |
| Particulars | Quarter Ended on | Half Year ended on | Year Ended |
|---|---|---|---|
| 31.03.2026 Audited |
31.12.2025 Un-Audited |
31.03.2025 Audited |
|
| XVI. Other Comprehensive Income | |||
| A (i) Items will not be reclassified to Profit or Loss | – | – | – |
| (ii) Income Tax relating to items that will not be reclassified to Profit or Loss | – | – | – |
| B (i) Items will be reclassified to Profit or Loss | – | – | – |
| (ii) Income Tax relating to items that will be reclassified to Profit or Loss | – | – | – |
| XVII. Total Comprehensive Income for the period (XIII+XIV)(Comprising Profit (Loss) and other comprehensive income for the period) | 2,567.04 | 1,437.32 | 63.66 |
| Paid up Equity Share Capital (Face Value of the Share-Rs. 10 Per Share) | 204.94 | 204.94 | 198.00 |
| XVIII Earnings per Equity Share | |||
| (1) Basic | 125.26 | 70.13 | 3.22 |
| (2) Diluted | 125.26 | 70.13 | 3.22 |
| Sr. No. | Particulars | As at 31.03.2026 (In Rs.) (Audited) | As at 31.03.2025 (In Rs.) (Audited) |
|---|---|---|---|
| I. ASSETS | |||
| 1 | Non-current assets | 141.97 | 3.02 |
| Total Non-Current Asset | 141.97 | 3.02 | |
| 2 | Current assets | ||
| (a) Inventory | 6,452.35 | – | |
| (b) Financial Asset | – | – | |
| (i) Investment | – | – | |
| (ii) Trade Receivable | 9,557.63 | 31.32 | |
| (iii) Cash and Cash equivalent | 2.69 | 164.25 | |
| (iv) Bank Balance other than (iii) above | 186.20 | – | |
| (v) Loan | 2,151.40 | 371.59 | |
| (vi) Others (Advances) | – | – | |
| (c) Current Tax Assets (Net) | – | 40.10 | |
| (d) Other Current Asset | 62,052.07 | 3,327.66 | |
| Total Current Asset | 80,402.33 | 3,934.92 | |
| TOTAL ASSET | 80,544.31 | 3,937.94 | |
| II. EQUITY AND LIABILITIES | |||
| A Equity | |||
| (a) Share Capital | 2,507.02 | 198.00 | |
| (b) Reserves and Surplus | 75,917.16 | 343.51 | |
| Total Equity | 78,424.18 | 541.51 | |
| B Liabilities | |||
| 1 | Non-Current Liabilities | ||
| (a) Financial Liabilities | – | – | |
| (i) Borrowings | – | – | |
| (c) Deferred tax liabilities / Asset | – | – | |
| (d) Other Non-Current Liabilities | – | – | |
| Total Non-Current Liabilities | – | – | |
| 2 | Current Liabilities | ||
| (a) Financial liabilities | |||
| (i) Borrowings | – | – | |
| (ii) Trade payables | 1,503.05 | 86.68 | |
| (A) total outstanding dues of micro enterprises and small enterprises | – | – | |
| (B) total outstanding dues of Creditors other than micro enterprises and small enterprises | 1,503.05 | 86.68 | |
| (b) Other Current Liabilities | 560.93 | 3,269.55 | |
| (c) Provisions | 56.15 | 40.20 | |
| (d) Current Tax Liabilities (Net) | – | – | |
| Total Current Liabilities | 2,120.13 | 3,396.43 | |
| TOTAL EQUITY AND LIABILITIES | 80,544.31 | 3,937.94 |
| Particulars | For Year Ended on 31.03.2026 | For Year Ended on 31.03.2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net profit before tax and extraordinary items | 4,019.39 | 152.32 |
| Adjustments for: | ||
| Depreciation and amortisation expenses | 0.22 | 0.77 |
| Finance costs | 11.21 | – |
| Gratuity provision | – | – |
| Kasar vatav | – | – |
| Rent income | – | – |
| Dividend income | – | – |
| Interest income | (52.23) | (42.09) |
| Interest on income-tax refund | – | – |
| Excess income-tax provision written back | – | – |
| Excess provision for gratuity written back | – | – |
| Surplus / loss on sale of property, plant and equipment | – | – |
| Operating profit before working capital changes | 3,978.59 | 111.00 |
| Adjustments for: | ||
| Increase / (decrease) in trade and other receivables | (70,129.94) | (1,755.60) |
| Increase / (decrease) in inventories | (6,452.00) | 27.38 |
| Increase/(decrease) in trade payables, other liabilities and provisions | (1,276.30) | 3,390.19 |
| Cash generated from operations | (73,879.64) | 1,772.97 |
| Taxes paid | – | 49.42 |
| Cash flow before extraordinary items | (73,879.64) | 1,723.55 |
| Extraordinary items | – | – |
| Net cash flow from / (used in) operating activities | (73,879.64) | 1,723.55 |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Sale of property, plant and equipment | – | – |
| Purchase of property, plant and equipment | – | (1,971.00) |
| Purchase of investments | – | – |
| Interest income | 52.23 | 42.09 |
| Dividend income | – | – |
| Net cash used in investing activities | 52.23 | (1,928.91) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceeds from issue of share capital | 73,863.28 | – |
| Dividend paid (including dividend distribution tax) | – | – |
| Proceeds/repayment of pending share application money | – | – |
| Proceeds from long-term borrowings | – | – |
| Proceeds from short-term borrowings (net) | – | – |
| Interest & other borrowing costs | (11.21) | – |
| Interest received from others | – | – |
| Net cash used in financing activities | 73,852.07 | – |
| NET INCREASE IN CASH AND CASH EQUIVALENTS (A+B+C) | 24.65 | (205.36) |
| Cash and cash equivalents as at beginning (Opening balance) | 164.24 | 369.60 |
| Cash and cash equivalents as at end of the year (Closing balance) | 188.89 | 164.24 |
| Net increase/ decrease | 24.65 | (205.36) |