KRISHNA VENTURES LIMITED — Quarter and year ended 31 March 2026
| PARTICULARS | QUARTER ENDED | YEAR ENDED |
|---|---|---|
| 31.03.26 (Audited) | 31.12.25 (Un-Audited) | |
| Revenue From operation | ||
| Sale of Products | 924.01 | 18.56 |
| Other Operating Income | – | – |
| Other Income | 11.97 | – |
| Total Income | 935.98 | 18.56 |
| Expenses | ||
| Cost of Material Consumed | – | – |
| Purchase of Stock in Trade | 839.56 | 0.54 |
| Changes in inventories of finished goods, Work-in-progress and Stock-in-Trade | 11.76 | 6.90 |
| Employee benefits expense | 9.38 | – |
| Finance costs | 7.21 | 0.06 |
| Depreciation and amortisation expense | 3.60 | 3.12 |
| Other expenses | 3.70 | 4.74 |
| Total Expenses | 875.21 | 15.36 |
| Profit Before Exceptional Item & Tax | 60.77 | 3.20 |
| Exceptional Items | – | – |
| Profit Before Tax | 60.77 | 3.20 |
| Tax Expenses | ||
| Current Tax | – | – |
| Deferred Tax | (1.00) | (0.12) |
| Total Tax Expenses | (1.00) | (0.12) |
| Profit For the Period | 61.77 | 3.32 |
| Other Comprehensive Income | ||
| Other Comprehensive Income for the Period | – | – |
| Total Comprehensive Income for the Period | 61.77 | 3.32 |
| Paid up Equity Share Capital | 1,080.00 | 1,080.00 |
| (Face Value Rs. 10 Per Share) | ||
| EPS (FV Rs. 10 Per Share) | ||
| Basic in Rs. | 0.57 | 0.03 |
| Dilute in Rs. | 0.57 | 0.03 |
| Particulars | Audited As at 31st March 2026 | Audited As at 31st March 2025 |
|---|---|---|
| A ASSETS | ||
| 1. Non-Current Assets | ||
| * Property, Plant & Equipments | 267.01 | 281.40 |
| * Capital Work-in-Progress | 587.49 | 614.83 |
| * Goodwill | – | – |
| * Other Intangible Assets | – | – |
| * Financial Assets- | ||
| – Investment in subsidiaries, associates and joint venture | – | – |
| – Investments | 558.61 | 549.39 |
| – Loans | – | – |
| – Other Financial Assets | – | – |
| * Non-Current Tax Assets (Net) | – | – |
| * Other Non Current Assets | – | – |
| Total Non Current Assets | 1,413.11 | 1,445.63 |
| 2. Current Assets | ||
| * Inventories | 116.65 | 131.66 |
| * Financial Assets | ||
| – Investments | – | – |
| – Deposits | 17.13 | 17.13 |
| – Trade Receivables | 525.80 | 94.86 |
| – Cash & Cash Equivalent | 5.81 | 30.99 |
| – Bank Balance | 2.35 | 0.36 |
| – Short Loans & Advances | 722.57 | 759.41 |
| * Other Current Assets | 15.68 | 55.49 |
| Total Current Assets | 1,405.98 | 1,089.89 |
| TOTAL ASSETS | 2,819.09 | 2,535.52 |
| B EQUITY AND LIABILITIES | ||
| 1. EQUITY | ||
| * Equity Share Capital | 1,080.00 | 1,080.00 |
| * Other Equity | 8.80 | (21.07) |
| Total Equity | 1,088.80 | 1,058.93 |
| 2. LIABILITIES | ||
| * Non Current Liabilities | ||
| – Financial Liabilities | 379.00 | – |
| – Provisions | – | – |
| – Deferred tax liabilities (net) | 2.01 | 2.17 |
| – Other Non-current liabilities | 1,001.78 | 1,457.30 |
| Total – Non-current liabilities | 1,382.79 | 1,459.47 |
| * Current Liabilities | ||
| – Financial Liabilities | – | – |
| – Trade Payables | ||
| total outstanding dues of micro enterprises and small enterprises | – | – |
| total outstanding dues of creditors other than micro & small ent. | 266.15 | 14.78 |
| – Other Financial Liabilities | 23.99 | – |
| * Other current liabilities | 57.36 | 1.43 |
| * Provisions | – | 0.91 |
| * Current Tax Liabilities (net) | – | – |
| Total Current Liabilities | 347.50 | 17.12 |
| TOTAL – EQUITY AND LIABILITIES | 2,819.09 | 2,535.52 |
| Particulars | Year Ended March 31, 2026 | Year Ended March 31, 2025 |
|---|---|---|
| A CASH FLOWS FROM OPERATING ACTIVITIES: | ||
| Profit before tax | 29.71 | (87.35) |
| Adjustments for: | ||
| Depreciation and amortisation expenses | 14.40 | 14.64 |
| (Profit) / loss on sale of property, plant and equipment | – | – |
| Contingent consideration true up for business combination | – | – |
| Miscellaneous Income | – | – |
| Dividend income | – | – |
| Other non operating income – Fair value gain on investments | – | – |
| Profit on sale of brand rights | – | – |
| Inventory written off net of Provision/ (write back) for Inventory | – | – |
| Bad debts/assets written off net of Provision/ (write back) | – | – |
| Mark-to-market (gain)/ loss on derivative financial instruments | – | – |
| Finance Cost | 21.71 | 15.85 |
| Cash generated from operations before working capital changes | 65.82 | (56.86) |
| Adjustments for: | ||
| (Increase)/decrease in Non-Current Assets | – | (549.39) |
| (Increase)/decrease in Other Current Assets | 39.81 | 265.45 |
| (Increase)/decrease in short term loans & advances | 36.84 | (468.74) |
| (Increase)/decrease in Inventories | 15.02 | (10.02) |
| (Increase)/decrease in Trade Receiveable | (430.94) | (80.04) |
| Increase/(decrease) in Other Financial Liabilities | 23.99 | – |
| Increase/(decrease) in Other Non-Current Liabilities | (76.52) | 1,090.50 |
| Increase/(decrease) in Trade Payable | 251.37 | 9.57 |
| Increase/(decrease) in Provision | (0.91) | 0.91 |
| Increase/(decrease) in Current Liabilities | 55.93 | (69.35) |
| (Increase)/decrease in current loans & advances | – | – |
| Cash flows generated from operations | (85.41) | 188.89 |
| Taxes paid (net of refunds) | – | – |
| Net cash flows generated from operating activities – [A] | (19.59) | 132.03 |
| B CASH FLOWS FROM INVESTING ACTIVITIES: | ||
| Addition of property, plant and equipment | – | (57.45) |
| Sale proceeds/ Adjustment of property, plant and equipment | – | 11.79 |
| (Addition)/Deletion to Capital work in progress | 27.34 | (70.47) |
| Purchase of Intangible assets | ||
| Investment in subsidiary | ||
| Contingent consideration paid on business combination | ||
| Purchase of current investments | ||
| CASH FLOWS FROM FINANCING ACTIVITIES: | ||
| Dividends paid | ||
| Principal payment of lease liabilities | ||
| Interest paid on lease liabilities | ||
| Interest paid other than on lease liabilities | (21.71) | (15.85) |
| Proceeds from share allotment under employee stock options/ performance share schemes | ||
| Short term Borrowings availed | ||
| Payment of Finance Cost | (21.71) | (15.85) |
| Net cash flows used in financing activities – [C] | (21.71) | (15.85) |
| Net Increase in cash and cash equivalents – [A+B+C] | (23.18) | (9.22) |
| Add: Cash and cash equivalents at the beginning of the year | 31.34 | 31.34 |
| Cash and cash equivalents at the end of the year | 0.04 | 31.30 |