Apollo Ingredients Limited (Formerly known as Indsoya Limited) — Quarter ended 31-03-2026 (Audited) and year ended 31-03-2026 (Audited)
Optional note: The document contains multiple sections (board meeting outcomes, auditor reports, annexures, and standalone financial statements). The financial tables extracted below are those explicitly presented as markdown tables in the provided content.
| Particulars | Quarter Ended 31.03.2026 Audited (Refer note No 2) |
Quarter Ended 31.12.2025 Unaudited |
Quarter Ended 31.03.2025 Audited (Refer note No 2) |
Year Ended 31.03.2026 Audited |
Year Ended 31.03.2025 Audited |
|---|---|---|---|---|---|
| 1. Income from Operations | 100.66 | 276.76 | 69.00 | 490.24 | 307.49 |
| 2. Other Income | 6.56 | – | 0.07 | 12.96 | 0.71 |
| 3. Total Revenue (1+2) | 107.22 | 276.76 | 69.07 | 503.20 | 308.20 |
| 4. Expenses | |||||
| (a) Cost of materials consumed | – | – | – | – | – |
| (b) Purchases of stock -in-trade | 52.19 | – | – | 310.18 | 237.64 |
| (c) Changes in inventories of finished goods | -0.18 | 169.74 | 43.36 | – | -0.24 |
| (d) Work -in -process and stock -in -trade | – | – | – | – | – |
| (e) Employee benefits expense | 1.66 | 1.66 | – | 3.86 | 17.27 |
| (f) Finance Costs | – | – | – | – | – |
| (g) Depreciation and amortisation expense | 10.07 | – | – | 10.07 | 0.09 |
| (f) Other expenses | 36.96 | 18.66 | 9.32 | 83.73 | 40.25 |
| Total Expenses | 100.70 | 190.06 | 52.68 | 407.84 | 295.01 |
| 5. Profit / (Loss) before Exceptional & Extra ordinary items and Tax (3-4) | 6.52 | 86.70 | 16.39 | 95.36 | 13.19 |
| 6. Exceptional items | – | – | – | – | – |
| 7. Profit / (Loss) before Extra ordinary items and Tax (5-6) | 6.52 | 86.70 | 16.39 | 95.36 | 13.19 |
| 8. Extraordinary Items | – | – | – | – | – |
| 9. Profit / (Loss) before Tax (7-8) | 6.52 | 86.70 | 16.39 | 95.36 | 13.19 |
| 10. Tax expense | |||||
| Current | – | – | – | 24.51 | 3.43 |
| Deferred | – | – | – | – | – |
| 11. Profit after Tax from Continuing Operation (9-10) | 6.52 | 86.70 | 16.39 | 70.85 | 9.76 |
| 12. Profit / (Loss) after Tax from discontinuing operations | – | – | – | – | – |
| 13. Tax Expenses of discontinuing operations | – | – | – | – | – |
| 14. Profit / (Loss) after Tax from discontinuing operations (12-13) | – | – | – | – | – |
| 15. Net Profit after Tax (11+14) | 6.52 | 86.70 | 16.39 | 70.85 | 9.76 |
| 16. Other Comprehensive Income | |||||
| A. Items that will not be reclassified to profit or loss | – | – | – | – | – |
| B. Items that will be reclassified to profit or loss | – | – | – | – | – |
| Total Other Comprehensive Income (16 A+ 16B) | – | – | – | – | – |
| 17. Total Comprehensive Income (15+16) | 6.52 | 86.70 | 16.39 | 70.85 | 9.76 |
| 18. Paid-up Equity Share Capital (Face Value of Rs. 5 each) | 520.00 | 520.00 | 20.00 | 520.00 | 20.00 |
| 19. Reserves (Excluding Revaluation Reserves) | 89.86 | 193.87 | 178.71 | 107.85 | |
| 20. Earnings per equity share (Face Value of Rs. 5 each) (not annualized) (Rs.) | |||||
| (a) Basic | 0.06 | 0.83 | 4.10 | 0.68 | 2.44 |
| (b) Diluted | 0.06 | 0.83 | 4.10 | 0.68 | 2.44 |
| Particulars | Quarter ended 31-03-2026 Audited | Quarter ended 31-12-2025 Unaudited | Quarter ended 31-03-2025 Audited | Year to Date figures for previous year ended 31-03-2026 (Audited) | Year Ended 31-03-2025 (Audited) |
|---|---|---|---|---|---|
| Total Income from operation (net) | 107.22 | 276.76 | 69.07 | 503.20 | 308.20 |
| Net Profit / (Loss) after taxes, minority interest and share of profit/loss of associates | 6.52 | 86.70 | 16.39 | 95.36 | 13.19 |
| Total Comprehensive Income | 6.52 | 86.70 | 16.39 | 70.85 | 9.76 |
| Paid up Share Capital (Face Value of Rs. 5/- each fully paid up) | 520.00 | 520.00 | 20.00 | 520.00 | 20.00 |
| Other Equity | 193.87 | 107.85 | |||
| Earning Per Share (before extraordinary items) (of Rs.5/- each) Basic and Diluted | 0.06 | 0.83 | 4.10 | 0.68 | 2.44 |
| Earning Per Share (before extraordinary items) (of Rs.5/- each) Basic and Diluted | 0.06 | 0.83 | 4.10 | 0.68 | 2.44 |
| Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non Current Assets | ||
| a. Property, Plant and Equipment | 290.07 | 0.12 |
| b. Capital work-in-progress | – | – |
| c. Investment Property | – | – |
| d. Goodwill | – | – |
| e. Other Intangible assets | – | – |
| f. Intangible assets under development | – | – |
| g. Biological Assets other than bearer plants | – | – |
| h. Financial Assets | ||
| Investments | 0.00 | 0.00 |
| Trade Receivables | – | – |
| Loans | – | – |
| Other Financial Assets | – | – |
| i. Deferred Tax Assets (net) | – | – |
| j. Other Non Current Assets | – | – |
| Total Non Current Assets | 290.08 | 0.12 |
| Current Assets | ||
| a. Inventories | 0.24 | 0.24 |
| b. Financial Assets | ||
| Investments | – | – |
| Trade Receivables | 57.19 | 11.41 |
| Cash and Cash Equivalents | 364.59 | 155.73 |
| Loans | – | – |
| Others | – | – |
| c. Current Tax Assets (Net) | – | |
| d. Other Current Assets | 9.92 | – |
| Total Current Assets | 431.94 | 167.39 |
| Total Assets | 722.02 | 167.51 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| a. Equity Share Capital | 520.00 | 20.00 |
| b. Other equity | 178.71 | 107.85 |
| Total Equity | 698.71 | 127.85 |
| Non current Liabilities | ||
| a. Financial Liabilities | ||
| Borrowings | – | – |
| Trade Payables | – | – |
| Other Financial Liabilities | – | – |
| b. Provisions | – | – |
| c. Deferred Tax Liabilities | – | – |
| d. Other Non Current Liabilities | – | – |
| Total Non Current Liabilities | – | – |
| Current Liabilities | ||
| a. Financial Liabilities | ||
| Borrowings | 3.33 | 0.50 |
| Trade Payables | 17.65 | 37.36 |
| Other Financial Liabilities | – | – |
| b. Other Current Liabilities | 0.72 | 0.22 |
| c. Provisions | 1.62 | 1.58 |
| d. Current Tax Liabilities (Net) | – | – |
| Total Current Liabilities | 23.31 | 39.65 |
| Total Equity & Liabilities | 722.02 | 167.51 |
| Particulars | YEAR ENDED | ||
|---|---|---|---|
| 31.03.2026 | 31.03.2025 | ||
| (Audited) | Rs. | (Audited) | |
| A. Cash Flow from Operating Activities | |||
| Net Profit before tax and extraordinary items | 95.36 | ||
| Adjusted for :- | |||
| Depreciation | 10.07 | ||
| Operating Profit before working Capital changes | 105.43 | ||
| Adjusted for changes in working capital :- | |||
| (Increase) / Decrease in Inventories | 0.00 | -0.24 | |
| (Increase) / Decrease in Trade Receivable | -45.78 | -7.06 | |
| (Increase) / Decrease in Other Current Assets | -9.92 | 0.00 | |
| (Increase) / Decrease in Other Financial Assets | 0.00 | 0.00 | |
| Increase / (Decrease) in Non Current Liabilities | 0.00 | 0.00 | |
| Increase /(Decrease) in Trade Payables | -19.71 | -6.51 | |
| Increase / (Decrease) in Other Current Liabilities | 0.54 | -3.49 | |
| Increase / (Decrease) in Other Financial Liabilities | 2.83 | -72.04 | -4.68 |
| Cash generated from operations | 33.39 | ||
| Less:- Direct tax paid/(Refund) | 24.51 | ||
| Net Cash inflow /(used) from Operating Activities (A) | 8.88 | ||
| B. Cash Flow from Investing Activities | |||
| Purchase / Sale of Investments (net) | -300.03 | ||
| Purchase / Sale of assets | 0.00 | ||
| Net Cash inflow /(used) in Investing Activities (B) | -300.03 | ||
| C. Cash Flow from Financing Activities | |||
| Increase/(Decrease) in Borrowings – Current | 0.00 | ||
| Increase/(Decrease) in Share Capital | 500.00 | ||
| Net Cash inflow / (used) in Financing Activities (C) | 500.00 | ||
| D. NET INCREASE IN CASH AND CASH EQUIVALENTS (A+B+C) | 208.85 | ||
| Opening Balance of Cash and Cash Equivalents | 155.73 | ||
| Closing Balance of Cash and Cash Equivalents | 364.58 |