AKI India Limited — Quarter and year ended 31 March 2026 (reporting date: 15 May 2026)
| Sl. No. | Particulars | 3 months ended | Preceding 3 months ended | Corresponding 3 months ended in the previous year | Year ended | Year ended |
|---|---|---|---|---|---|---|
| 31.03.2026 Audited | 31.12.2025 Unaudited | 31.03.2025 Audited | 31.03.2026 Audited | 31.03.2025 Audited | ||
| 1 | Net Sales/Income from Operations (Net) | 2167.62 | 1329.50 | 1704.60 | 6471.49 | 6865.83 |
| 2 | Other Income | 113.75 | 124.12 | 324.47 | 447.52 | 641.51 |
| 3 | Total Income from operations (net) | 2281.37 | 1453.62 | 2029.07 | 6919.01 | 7507.34 |
| 4 | Expenses | |||||
| a. Cost of material consumed | 936.71 | 1057.16 | 815.62 | 4687.28 | 4412.36 | |
| b. Purchase of stock-in-trade | 409.65 | 251.96 | 269.24 | 1341.45 | 1162.42 | |
| c. Change in inventories of finished goods, work-in-process and stock-in-trade | 340.50 | (297.60) | 210.75 | (1050.81) | (234.81) | |
| d. Employees benefits expense | 87.06 | 84.13 | 69.19 | 348.80 | 251.15 | |
| e. Finance Cost | 51.51 | 49.07 | 62.43 | 206.89 | 187.96 | |
| f. Depreciation and amortisation expense | 47.96 | 47.21 | 50.02 | 178.25 | 180.85 | |
| g. Power and fuel | 31.32 | 25.83 | 22.44 | 110.09 | 112.33 | |
| h. Other expenses | 288.07 | 206.15 | 403.65 | 882.51 | 1172.82 | |
| Total Expenses | 2192.78 | 1423.91 | 1903.34 | 6704.46 | 7245.08 | |
| 5 | Profit Before Exceptional Items & Extra Ordinary Items & Tax (3-4) | 88.59 | 29.71 | 125.73 | 214.55 | 262.26 |
| 6 | Exceptional Items | – | (82.64) | |||
| 7 | Profit Before Tax | 88.59 | 29.71 | 43.09 | 214.55 | 262.26 |
| Current Tax | 29.97 | 10.78 | 16.61 | 69.92 | 84.85 | |
| Deferred Tax | 0.38 | 14.04 | 0.38 | 14.04 | ||
| 8 | Total Tax Expenses | 30.35 | 10.78 | 30.65 | 70.30 | 98.89 |
| 9 | Profit for the period from Continuing Operation (7-8) | 58.24 | 18.93 | 12.44 | 144.25 | 163.37 |
| 10 | Profit from Discontinuing Operations Before Tax | – | ||||
| 11 | Tax Expenses of Discontinuing Operations | – | ||||
| 12 | Profit from Discontinuing Operations After Tax (10-11) | – | ||||
| 13 | Share of Profit of associates and joint venture accounted for using equity method | – | ||||
| 14 | Profit for the period (9+12) | 58.24 | 18.93 | 12.44 | 144.25 | 163.37 |
| 15 | Other Comprehensive Income Net of Taxes | – | ||||
| 16 | Total Comprehensive Income Net of Taxes (14+15) | 58.24 | 18.93 | 12.44 | 144.25 | 163.37 |
| 17 | Details of equity Share Capital | |||||
| Paid Up Equity Share Capital | 2064.12 | 2064.12 | 1770.64 | 2064.12 | 1770.64 | |
| Other Equity | 6562.86 | 6609.28 | 4837.95 | 6562.86 | 4718.08 | |
| Face Value of equity share Capital | 2.00 | 2.00 | 2.00 | 2.00 | 2.00 | |
| 18 | Earnings Per Share (EPS) | |||||
| a) Basic | 0.06 | 0.02 | 0.01 | 0.14 | 0.18 | |
| b) Diluted | 0.06 | 0.02 | 0.01 | 0.14 | 0.18 |
| Particulars | Notes Number | As At 31/03/2026 | As At 31/03/2025 |
|---|---|---|---|
| Assets | |||
| (1) Non-current assets | |||
| (a) Property Plant & Equipment | 2 | 1,215.48 | 1,163.08 |
| (b) Capital work-in-progress | 2(A) | 953.13 | 877.16 |
| (c) Intangible assets (Other than Goodwill) | – | – | |
| (d) Intangible assets Under Development | – | – | |
| (e) Investment in Subsidiaries, associates/ Joint Ventures | 3 | 155.75 | 144.75 |
| Financial Assets | |||
| (i) Investments | 3 | 103.54 | 113.78 |
| (ii) Others | – | – | |
| (g) Deferred tax assets (net) | 4 | 0.44 | 0.83 |
| (h) Other non-current assets | 5 | 1,120.34 | 1,104.99 |
| Total Non Current Assets (A) | 3,548.68 | 3,404.59 | |
| (2) Current assets | |||
| (a) Inventories | 6 | 4,154.79 | 2,948.68 |
| (b) Financial Assets | |||
| (i) Investments | 7 | 2,337.50 | 2,486.56 |
| (ii) Trade receivables | 8 | 168.99 | 236.30 |
| (iii) Cash and cash equivalents | – | – | |
| (iv) Bank Balances other than (iii) above | – | – | |
| (v) Loans | 9 | 3,041.77 | 1,576.44 |
| (vi) Others | – | – | |
| (c) Current Tax Assets (Net) | 10 | 489.36 | 356.49 |
| (d) Other current assets | – | – | |
| Total Current Assets (B) | 10,192.41 | 7,604.47 | |
| Total Assets (A+B) | 13,741.09 | 11,009.06 |
| Particulars | Notes Number | As At 31/03/2026 | As At 31/03/2025 |
|---|---|---|---|
| (a) Equity Share Capital | 11 | 2,064.12 | 1,770.64 |
| (b) Other Equity | 12 | 6,562.86 | 4,718.08 |
| Total Equity (A) | 8,626.98 | 6,488.72 |
| Particulars | Notes Number | As At 31/03/2026 | As At 31/03/2025 |
|---|---|---|---|
| (a) Financial Liabilities | |||
| (i) Borrowings | 13 | 436.40 | 313.70 |
| (ii) Other Financial Liabilities | – | – | |
| (b) Provisions | – | – | |
| Total Non Current Liabilities (B) | 436.40 | 313.70 |
| Particulars | Notes Number | As At 31/03/2026 | As At 31/03/2025 |
|---|---|---|---|
| (a) Financial Liabilities | |||
| (i) Borrowings | 14 | 1,702.21 | 1,602.81 |
| (ii) Trade payable | 15 | 1,922.75 | 1,985.78 |
| (iii) Other Financial Liabilities | – | – | |
| (b) Other Current Liabilities | 16 | 931.47 | 453.23 |
| (c) Provisions | 13 | 121.28 | 164.82 |
| (d) Total Current Liabilities (C) | 4,677.71 | 4,206.64 | |
| Total Liabilities | 5,114.11 | 4,520.34 | |
| Total Equity & Liabilities (A+B+C) | 13,741.09 | 11,009.06 |
| Particulars | 2025-26 | 2024-25 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit Before Tax | 214.56 | 262.27 |
| Adjustment For: | ||
| Depreciation of property, plant & equipment | 178.25 | 180.85 |
| Other Adjustment | (65.09) | |
| Operating Profit before working capital changes | 327.72 | 443.12 |
| Adjustment For: | ||
| (a) (Increase)/Decrease in Inventories | (1206.12) | (252.38) |
| (b) (Increase)/Decrease in Trade Receivables | 149.06 | (651.58) |
| (c) (Increase)/Decrease in Other Current Assets | (132.87) | (16.72) |
| (d) Increase/(Decrease) in Short Term Loans & Advances | (1465.33) | 102.80 |
| (e) Increase/(Decrease) in Long Term Borrowings | ||
| (f) Increase/(Decrease) in Short Term Borrowings | ||
| (g) Increase/(Decrease) in Other Current Liabilities | 202.68 | (21.61) |
| (h) Increase/(Decrease) in Short Term Provisions | (14.90) | 26.75 |
| (i) Increase/(Decrease) in Trade Payable | 183.87 | 129.01 |
| CASH GENERATED FROM OPERATIONS | (1955.89) | (240.61) |
| Less – (a) Income Tax Paid | (69.92) | (84.85) |
| NET CASH INFLOW FROM OPERATING ACTIVITIES (A) | (2025.81) | (325.46) |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| (a) Purchase of Fixed Assets | (222.55) | (71.39) |
| (b) Additions in Capital work in progress | (117.88) | (176.75) |
| (b) Investment | (0.76) | (11.00) |
| (b) Sale of Fixed Assets | 33.83 | 0.00 |
| (c) (Increase)/Decrease in Long Term Loans and advances | (15.14) | 180.30 |
| (d) Other Adjustment (Income Tax) | (19.29) | |
| (e) Non Current Assets | (0.20) | (8.42) |
| (f) Other Adjustment (Expenses not allowable) | (0.84) | |
| NET CASH INFLOW / (OUTFLOW) FROM INVESTING ACTIVITIES (B) | (322.70) | (107.39) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| (a) Increase/(Decrease) in short term Borrowings | 99.40 | (94.79) |
| (a) Increase/(Decrease) in long term Borrowings | 122.70 | 204.61 |
| (c) Proceeds from Issue of Share Capital | 293.48 | 55.36 |
| (d) Proceeds from Security Premium | 2451.99 | 462.53 |
| (e) Money Recd. Against Share Warrants | (686.37) | (129.48) |
| NET CASH INFLOW/ (OUTFLOW) IN FINANCING ACTIVITIES (C) | 2281.20 | 498.23 |
| NET INCREASE IN CASH & CASH EQUIVALENTS (A+B+C) | (67.31) | 65.38 |
| OPENING BALANCE – CASH & CASH EQUIVALENT | 236.30 | 170.92 |
| CLOSING BALANCE – CASH & CASH EQUIVALENT | 168.99 | 236.30 |
| St. NO. | Particulars | 3 months ended (Audited) 31.03.2026 | Preceding 3 months ended (Unaudited) 31.12.2025 | Corresponding 3 months ended in the previous year (Audited) 31.03.2025 | Year ended (Audited) 31.03.2026 | Year ended (Audited) 31.03.2025 |
|---|---|---|---|---|---|---|
| 1 | Net Sales/Income from Operations (Net) | 3657.87 | 2556.10 | 2402.00 | 10732.75 | 8096.18 |
| 2 | Other Income | 362.71 | 392.83 | 321.84 | 1098.27 | 652.39 |
| 3 | Total income from operations (net) | 4020.58 | 2948.93 | 2723.84 | 11831.02 | 8748.57 |
| 4 | Expenses | |||||
| a. Cost of material consumed | 1917.53 | 151.45 | 815.62 | 5668.10 | 4412.36 | |
| b. Purchase of stock-in-trade | 859.25 | 2212.19 | 988.53 | 4178.33 | 2429.72 | |
| c. Change in inventories of finished goods, work-in-process and stock-in-trade | 441.17 | (136.11) | 184.02 | (931.41) | (291.34) | |
| d. Employees benefits expense | 156.27 | 172.48 | 69.19 | 622.71 | 251.15 | |
| e. Finance Cost | 54.34 | 49.53 | 63.29 | 211.47 | 189.37 | |
| f. Depreciation and amortisation expense | 54.75 | 53.18 | 50.02 | 202.69 | 180.85 | |
| g. Power and fuel | 35.72 | (63.30) | 22.44 | 128.73 | 112.33 | |
| h. Other expenses | 388.10 | 388.99 | 404.07 | 1482.28 | 1197.45 | |
| Total Expenses | 3907.13 | 2828.41 | 2597.18 | 11559.90 | 8481.89 | |
| 5 | Profit Before Exceptional Items & Extra Ordinary Items & Tax (3-4) | 113.45 | 120.52 | 126.66 | 271.12 | 266.68 |
| 6 | Exceptional Items | – | – | (82.64) | – | – |
| 7 | Profit Before Tax | 113.45 | 120.52 | 44.02 | 271.12 | 266.68 |
| Current Tax | 36.62 | 11.51 | 16.61 | 77.30 | 84.85 | |
| Deferred Tax | 0.38 | – | 14.05 | 0.38 | 14.05 | |
| 8 | Total Tax Expenses | 37.00 | 11.51 | 30.66 | 77.68 | 98.90 |
| 9 | Profit for the period from Continuing Operation (7-8) | 76.45 | 109.01 | 13.36 | 193. |