Oswal Pumps Limited — Quarter and year ended March 31, 2026
| S.No. | Particulars | Quarter ended March 31, 2026 Audited (refer note 7) |
Quarter ended December 31, 2025 Unaudited |
Quarter ended March 31, 2025 Audited (refer note 7) |
Year ended March 31, 2026 Audited |
Year ended March 31, 2025 Audited |
|---|---|---|---|---|---|---|
| 1 | INCOME | |||||
| a) Revenue from Operations | 4,197.63 | 4,477.17 | 2,802.04 | 17,962.76 | 12,716.51 | |
| b) Other Income | 40.59 | 19.06 | 3.71 | 96.71 | 23.15 | |
| Total Income (1) | 4,238.22 | 4,496.23 | 2,805.75 | 18,059.47 | 12,739.66 | |
| 2 | EXPENSES | |||||
| a) Cost of Materials Consumed | 2,801.88 | 2,776.99 | 1,852.77 | 10,790.49 | 6,864.33 | |
| b) Purchase of Stock-in-trade | 24.27 | 16.02 | 47.07 | 482.54 | 443.43 | |
| c) Changes in Inventories of Finished Goods, Work-in-progress and Stock-in-trade | (111.88) | 62.79 | (289.55) | 169.55 | 23.29 | |
| d) Employee Benefits Expense | 165.49 | 168.75 | 136.68 | 677.41 | 555.34 | |
| e) Finance Costs | 84.61 | 70.49 | 114.54 | 303.32 | 371.35 | |
| f) Depreciation and Amortisation Expense | 29.44 | 27.35 | 22.32 | 105.99 | 83.69 | |
| g) Other Expenses | 493.45 | 420.52 | 274.21 | 1,812.58 | 1,297.40 | |
| Total Expenses (2) | 3,487.26 | 3,542.90 | 2,158.04 | 14,341.87 | 9,638.88 | |
| 3 | Profit Before Exceptional Item and Tax (1-2) | 750.96 | 953.33 | 647.71 | 3,717.60 | 3,100.78 |
| 4 | Exceptional Item | |||||
| Impact of labour code (Refer note 3) | (6.82) | 18.52 | – | 11.70 | – | |
| Profit Before Tax (3-4) | 757.78 | 934.80 | 647.71 | 3,705.89 | 3,100.78 | |
| 5 | Tax expenses | |||||
| – Current Tax | 155.96 | 248.24 | 154.84 | 932.98 | 804.49 | |
| – Tax adjustment related to prior years | – | – | 16.01 | (1.41) | 18.11 | |
| – Deferred Tax charge/(credit) | (20.81) | (7.75) | (6.30) | (40.75) | (30.75) | |
| Total Tax Expenses (5) | 135.15 | 240.49 | 164.55 | 890.82 | 791.85 | |
| 6 | Net Profit for the period / year (4-5) | 622.63 | 694.31 | 483.16 | 2,815.07 | 2,308.93 |
| 7 | Other Comprehensive Income | |||||
| A. (i) Items that will not be reclassified to Profit or Loss | 4.63 | 7.93 | 1.87 | 12.56 | 7.94 | |
| (ii) Income tax related to items that will not be reclassified to profit or loss | (1.17) | (1.99) | (0.47) | (3.16) | (2.00) | |
| B. (i) Items that will be reclassified to Profit or Loss | – | – | – | – | – | |
| (ii) Income tax related to items that will be reclassified to profit or loss | – | – | – | – | – | |
| Total Other Comprehensive Income / (Loss) (A+B) | 3.46 | 5.94 | 1.40 | 9.40 | 5.94 | |
| 8 | Total Comprehensive Income (6+7) | 626.08 | 700.26 | 484.56 | 2,824.47 | 2,314.87 |
| 9 | Paid-up Equity Share Capital (Face Value of ₹ 1 each) | 113.98 | 113.98 | 99.48 | 113.98 | 99.48 |
| 10 | Other equity | 3,940.04 | ||||
| 11 | Basic earnings per share in ₹ (not annualised for the Quarters) | 5.62 | 6.25 | 4.86 | 25.40 | 23.21 |
| Diluted earnings per share in ₹ (not annualised for the Quarters) | 5.61 | 6.24 | 4.86 | 25.39 | 23.19 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| A. ASSETS | ||
| 1. Non Current Assets | ||
| (a) Property, Plant and Equipment | 1,049.78 | 877.89 |
| (b) Capital work-in-progress | 16.62 | – |
| (c) Right-of-use assets | 94.05 | 28.41 |
| (d) Other Intangible Assets | 3.18 | 2.94 |
| (e) Intangible Assets Under Development | 5.22 | 0.85 |
| (i) Investments | 3,195.41 | 156.90 |
| (ii) Other Financial Assets | 30.34 | 33.69 |
| (f) Deferred Tax Assets (Net) | 92.38 | 54.79 |
| (g) Other Non-Current Assets | 153.51 | 45.28 |
| Total Non-Current Assets | 4,640.49 | 1,200.75 |
| 2. Current assets | ||
| (a) Inventories | 1,368.43 | 1,397.67 |
| (b) Financial Assets | ||
| (i) Trade Receivables | 11,019.29 | 6,150.94 |
| (ii) Cash and Cash Equivalents | 988.43 | 10.73 |
| (iii) Bank Balances other than (ii) above | 872.32 | 77.88 |
| (iv) Other Financial Assets | 36.11 | 54.42 |
| (c) Current Tax Assets (Net) | 80.08 | – |
| (d) Other Current Assets | 214.56 | 336.51 |
| Total Current Assets | 14,579.22 | 8,028.15 |
| TOTAL ASSETS (1+2) | 19,219.71 | 9,228.91 |
| B. EQUITY AND LIABILITIES | ||
| 1. Equity | ||
| (a) Equity Share Capital | 113.98 | 99.48 |
| (b) Other Equity | 15,183.12 | 3,940.04 |
| Total Equity | 15,297.10 | 4,039.52 |
| Non controlling interests | – | – |
| 2. Liabilities | ||
| Non-Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | – | 3.18 |
| (ii) Lease Liabilities | 89.09 | 25.13 |
| (b) Provisions | 229.74 | 170.18 |
| Total Non-Current Liabilities | 318.83 | 198.49 |
| 3. Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 2,005.41 | 3,993.26 |
| (ii) Lease liabilities | 6.44 | 2.05 |
| (iii) Trade payables | ||
| Total outstanding dues of micro enterprises and small enterprises | 576.32 | 287.39 |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 765.33 | 412.76 |
| (iv) Other Financial Liabilities | 104.42 | 72.76 |
| (b) Other Current Liabilities | 67.45 | 25.78 |
| (c) Provisions | 78.41 | 70.93 |
| (d) Current Tax Liabilities (Net) | – | 125.97 |
| Total Current Liabilities | 3,603.78 | 4,990.90 |
| TOTAL EQUITY AND LIABILITIES (1+2+3) | 19,219.71 | 9,228.91 |
| Particulars | For the year ended March 31, 2026 (Audited) | For the year ended March 31, 2025 (Audited) |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net profit before tax | 3,705.91 | 3,100.79 |
| Add Adjustments for: | ||
| Depreciation and amortization expense | 105.99 | 83.69 |
| Bad debts written off/(recovered) | 14.42 | 0.84 |
| Provision of expected credit loss | 81.60 | 35.89 |
| Provision for warranties | 47.52 | 38.23 |
| Fee for increase in authorised share capital | – | 0.38 |
| Finance costs | 303.32 | 371.35 |
| Interest income | (76.67) | (6.06) |
| Employee share based payment expenses | 17.65 | 10.55 |
| Net (gain)/ loss on derecognition of property, plant and equipment | (5.91) | 1.15 |
| Operating profit before working capital changes | 4,193.83 | 3,636.81 |
| Adjustments for: | ||
| (Increase)/Decrease in inventories | 29.24 | (318.28) |
| (Increase)/Decrease in trade and other receivables | (4,810.53) | (3,856.87) |
| Increase/(Decrease) in trade and other payables | 737.66 | 56.57 |
| Cash generated from operations | 150.20 | (481.77) |
| Income taxes refund / (paid) (Net) | (1,137.60) | (799.54) |
| Net cash generated / (used in) operating activities (A) | (987.40) | (1,281.31) |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of property, plant and equipment, other intangible assets including capital work in progress and intangible assets under development | (408.77) | (232.58) |
| Proceed from sale of property, plant and equipment | 10.66 | 4.78 |
| Investment in equity shares of wholly owned subsidiary | (3,038.51) | – |
| Investment in equity shares of an associate | – | (31.80) |
| Net (increase) / decrease in fixed deposits | (788.91) | (33.97) |
| Interest received | 64.06 | 7.81 |
| Net cash generated / (used in) investing activities (B) | (4,161.47) | (285.76) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Finance costs paid | (289.25) | (358.54) |
| Fee for increase in authorised share capital | – | (0.38) |
| Payment of lease liabilities | (8.55) | (13.55) |
| Repayment of non-current borrowings | (9.51) | (15.50) |
| Proceeds from issue of share including securities premium (net of share issue expenses) | 8,415.44 | – |
| Loans received from a director and other related parties | – | 23.11 |
| Loans refunded back to a director and other related relatives | – | (23.11) |
| Net proceed/ (repayment) from current borrowings | (1,981.53) | 1,961.79 |
| Net cash generated / (used in) financing activities (C) | 6,126.60 | 1,573.82 |
| Net increase/(decrease) in cash and cash equivalents (A+B+C) | 977.70 | 6.72 |
| Cash and cash equivalents at the beginning of the period / year | 10.73 | 4.01 |
| Cash and cash equivalents at the end of the period / year | 988.43 | 10.73 |
| Objectives as per Prospectus | Planned net proceeds as per prospectus | Actual net proceeds | Utilization up to March 31, 2026 | Unutilized amount as on March 31, 2026* |
|---|---|---|---|---|
| Funding certain capital expenditure of the Company | 898.60 | 898.60 | 257.54 | 641.06 |
| Investment in wholly-owned Subsidiary, M/s Oswal Solar Energy Private Limited, in the form of equity, for funding the setting up of new manufacturing units at Karnal, | 2,727.58 | 2,727.58 | 684.02 | 2,043.56 |
| Pre-payment/ re-payment, in part or full, of certain outstanding borrowings availed by the Company | 2,800.00 | 2,800.00 | 2,800.00 | – |
| Investment in wholly-owned Subsidiary, M/s Oswal Solar Energy Private Limited, in the form of equity, for repayment/ prepayment, in part or full, of certain outstanding borrowings availed by wholly-owned Subsidiary. | 310.00 | 310.00 | 310.00 | – |
| General corporate purpose | 1,678.96 | 1,678.96 | 1,650.18 | 28.78 |
| Total Proceeds | 8,415.14 | 8,415.14 | 5,701.74 | 2,713.40 |
| S.No | Particulars | Quarter ended March 31, 2026 (Audited refer note 7) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Audited refer note 7) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1. | INCOME | |||||
| a) Revenue from Operations | 5,097.37 | 5,010.70 | 3,646.36 | 20,643.89 | 14,303.07 | |
| b) Other Income | 69.35 | 66.50 | 9.43 | 215.16 | 26.16 | |
| Total Income (1) | 5,166.72 | 5,077.20 | 3,655.79 | 20,859.05 | 14,329.23 | |
| 2. | EXPENSES | |||||
| a) Cost of Materials Consumed | 2,975.05 | 2,972.08 | 2,266.79 | 11,726.55 | 7,313.05 | |
| b) Purchase of Stock-in-trade | 166.54 | 55.10 | 239.33 | 707.31 | 850.39 | |
| c) Changes in inventories of Finished Goods, Work-in-progress and Stock-in-trade | (3.77) | 12.52 | (338.34) | 93. |