Duncan Engineering Limited — Quarter and year ended March 31, 2026
| Sl. No. | Particulars | For the quarter ended | | | For the year ended | |
|———|————-|———————–|————-|————–|——————|————|————-|
| | | Mar 31st 2026 (Audited) (Note No.6) | Dec 31st 2025 (Unaudited) | Mar 31st 2025 (Audited) (Note No.6) | Mar 31st 2026 (Audited) | Mar 31st 2025 (Audited) |
| I | Income: | | | | | |
| | Revenue from operations | 2,481.96 | 1,962.33 | 2,054.11 | 8,067.35 | 8,471.35 |
| | Other income | 13.23 | 56.71 | 78.85 | 227.24 | 259.28 |
| | Total Income (I) | 2,495.19 | 2,019.04 | 2,132.96 | 8,294.59 | 8,730.63 |
| II | Expenses: | | | | | |
| | Cost of materials consumed | 1,304.56 | 951.01 | 1,167.55 | 4,264.39 | 4,972.57 |
| | Changes in Inventories of finished goods and work in progress | 64.98 | 17.50 | (28.02) | (99.63) | (57.61) |
| | Employee benefits expense | 494.37 | 511.99 | 457.16 | 1,930.30 | 1,817.47 |
| | Finance costs | 12.14 | 11.11 | 49.25 | 37.39 | 71.82 |
| | Depreciation and amortisation expenses | 68.53 | 68.10 | 68.22 | 274.33 | 238.73 |
| | Other expenses | 376.68 | 322.41 | 280.47 | 1,234.77 | 1,012.89 |
| | Total Expenses (II) | 2,321.26 | 1,882.12 | 1,994.63 | 7,641.55 | 8,055.87 |
| III | Profit/(Loss) before tax (I-II) | 173.93 | 136.92 | 138.33 | 653.04 | 674.76 |
| IV | Tax expense: | | | | | |
| | Current tax | 48.25 | 32.52 | 23.26 | 158.82 | 134.67 |
| | Current tax for Earlier Years | 5.77 | | | 5.84 | (0.49) |
| | Deferred Tax (Net) | 1.72 | 1.41 | (10.09) | 2.37 | 19.51 |
| | Total Income Tax Expense (IV) | 55.74 | 33.93 | 13.17 | 167.03 | 153.69 |
| V | Profit for the period/year (III-IV) | 118.19 | 102.99 | 125.16 | 486.01 | 521.07 |
| VI | Other Comprehensive Income | | | | | |
| | Items that will not be reclassified to Profit or Loss | | | | | |
| | Remeasurement Gain/(Loss) on Defined Benefit Plans | 11.27 | 7.42 | (1.30) | 20.68 | 2.14 |
| | Deferred Tax on above Item | (2.83) | (1.87) | 0.33 | (5.20) | (0.54) |
| | Total Other Comprehensive Income / (Loss) (Net of Tax) (VI) | 8.44 | 5.55 | (0.97) | 15.48 | 1.60 |
| VII | Total Comprehensive income for the period/year (V + VI) (Comprising Profit / (Loss) and Other Comprehensive Income / (Loss) for the period/year) | 126.63 | 108.54 | 124.19 | 501.49 | 522.67 |
| VIII | Paid-up Equity Share Capital (Face Value per share of Rs. 10/- each) | 369.60 | 369.60 | 369.60 | 369.60 | 369.60 |
| IX | Other Equity | | | | 5,705.84 | 5,315.22 |
| X | Earnings per equity share (Face value of Rs. 10/- each): | | | | |
| | a) Basic (Rs.) | 3.20 | 2.79 | 3.39 | 13.15 | 14.10 |
| | b) Diluted (Rs.) | 3.20 | 2.79 | 3.39 | 13.15 | 14.10 |
| | (*Not Annualized) | | | | | |
| Particulars | As at Mar 31′ 2026 (Audited) | As at Mar 31′ 2025 (Audited) |
|---|---|---|
| I. ASSETS | ||
| (1) Non-Current Assets | ||
| (a) Property, plant and equipment | 1,676.62 | 1,810.81 |
| (b) Intangible assets | 40.17 | 61.76 |
| (c) Financial assets | ||
| (i) Loans | 6.25 | 2.02 |
| (ii) Other financial assets | 29.87 | 30.75 |
| (d) Other non current assets | 22.40 | 3.25 |
| Total Non current assets | 1,775.31 | 1,908.59 |
| (2) Current assets | ||
| (a) Inventories | 1,433.54 | 1,409.36 |
| (b) Financial assets | ||
| (i) Investments | 2,825.07 | 2,689.54 |
| (ii) Trade receivables | 1,142.32 | 562.52 |
| (iii) Cash and cash equivalents | 5.75 | 134.73 |
| (iv) Bank balances other than (iii) above | 752.98 | 749.61 |
| (v) Loans | 13.80 | 10.68 |
| (vi) Other financial assets | 85.61 | 1.15 |
| (c) Current tax assets (Net) | 9.93 | 22.88 |
| (d) Other Current Assets | 93.54 | 65.05 |
| Total Current Assets | 6,362.54 | 5,645.52 |
| Total Assets | 8,137.85 | 7,554.11 |
| II. EQUITY AND LIABILITIES | ||
| A. Equity | ||
| (a) Equity share capital | 369.60 | 369.60 |
| (b) Other equity | 5,705.84 | 5,315.22 |
| Total Equity | 6,075.44 | 5,684.82 |
| B. Liabilities | ||
| (1) Non-Current Liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | – | – |
| (ii) Lease liability | 33.07 | 122.80 |
| (b) Provisions | 72.99 | 65.28 |
| (c) Deferred tax liabilities (Net) | 116.74 | 109.17 |
| Total Non-Current Liabilities | 222.80 | 297.25 |
| (2) Current Liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 346.45 | 102.97 |
| (ii) Lease liability | 99.94 | 79.49 |
| (iii) Trade payable | ||
| Total outstanding dues of micro enterprises and small enterprises | 506.26 | 412.40 |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 299.86 | 232.37 |
| (iv) Other financial liabilities | 372.61 | 479.88 |
| (b) Other current liabilities | 145.96 | 216.22 |
| (c) Provisions | 68.53 | 48.71 |
| Total Current Liabilities | 1,839.61 | 1,572.04 |
| Total Equity and Liabilities | 8,137.85 | 7,554.11 |
| S.No. | Particulars | Mar 31, 2026 (Audited) | Mar 31, 2025 (Audited) |
|---|---|---|---|
| A | A. Cash flow from Operating Activities | ||
| Profit before tax | 653.04 | 674.76 | |
| Adjustments for non – cash and non- operating items :- | |||
| Depreciation and Amortisation expenses | 274.33 | 238.73 | |
| Loss/ (Profit) on sale of Property, Plant & Equipment (Net) | 0.32 | 2.60 | |
| Profit on termination of lease (Net) | (3.70) | – | |
| Finance costs | 37.39 | 71.82 | |
| Interest income | (50.92) | (53.25) | |
| Net foreign exchange differences | 14.42 | (2.12) | |
| Bad debts written off | – | 0.09 | |
| Advances and Debts earlier Written off, now recovered | – | (0.46) | |
| Provision for doubtful debts written back | (0.05) | (0.75) | |
| Provision no longer required written back | (28.92) | (12.98) | |
| Advance Received Written Back | (6.76) | (2.35) | |
| Loss / (Gain) on redemption / sale of current investments | (16.40) | – | |
| Effect of changes in fair value of current investments | (119.13) | (187.20) | |
| Operating profit / (loss) before working capital changes | 753.62 | 728.89 | |
| Adjustments for working Capital changes :- | |||
| Trade and other receivables | (710.62) | 238.82 | |
| Inventories | (24.18) | (281.26) | |
| Trade and other payables | 70.66 | 144.73 | |
| Cash generated from Operations before tax | 89.48 | 831.18 | |
| Less: Direct taxes (paid) / refund received (Net) | (151.71) | (169.00) | |
| Net cash generated from Operating Activities | (62.23) | 662.18 | |
| B | Cash flow from Investing Activities | ||
| Purchase of property, plant & equipment including capital work in progress, intangible assets and capital advances | (130.37) | (311.37) | |
| Sale of property, plant & equipment | – | 30.81 | |
| Purchase of Current Investments | (500.00) | (200.00) | |
| Sale of Current Investments | 500.00 | – | |
| Loan Disbursed | 500.00 | – | |
| Loan Repayment Received | (500.00) | – | |
| Changes in other bank balances | (2.91) | (2.12) | |
| Interest Received | 52.13 | 53.25 | |
| Net cash generated/(used) in investing activities | (81.15) | (429.43) | |
| C | Cash flow from Financing Activities | ||
| Dividend Paid | (110.88) | (129.36) | |
| Repayment of borrowing – ( Vehicle Loan ) | (1.40) | (1.94) | |
| Borrowing – Current (Net) | 244.88 | 51.41 | |
| Repayment of principal portion of lease liability | (80.81) | (46.30) | |
| Repayment of interest portion of lease liability | (14.48) | (14.13) | |
| Interest and financial costs paid | (22.91) | (59.11) | |
| Net cash generated/(used) in financing activities | 14.40 | (199.43) | |
| D | Net increase / (Decrease) in cash and cash equivalents (A+B+C) | (128.98) | 33.32 |
| Opening Balance of Cash and Cash Equivalents | 134.73 | 101.41 | |
| Closing Balance of Cash and Cash Equivalents | 5.75 | 134.73 |
| S. No. | Particulars | Mr. Akshat Goenka |
|---|---|---|
| 1 | reason for change viz. ~~appointment~~, re- appointment, ~~resignation, removal, death or otherwise~~ | The term of Mr. Akshat Goenka as Managing Director of the Company will expire on February 09, 2027.
On the recommendation of the Nomination & Remuneration Committee and Subject to the approval of Members, the Board of Directors has approved the re-appointment of Mr. Akshat Goenka as Managing Director of the Company for further period of Three (3) with effect from February 09, 2027. |
| 2 | date of ~~appointment/re-appointment/ cessation (as applicable)~~ & term of appointment/re-appointment | Re-appointed with effect from February 09, 2027.
Term of Re-appointment: He is re-appointed to hold the office of “Managing Director” for a period of 3 years from February 09, 2027 to February 09, 2030 subject to the approval of members. |
| 3 | brief profile (in case of appointment); | Not Applicable |
| 4 | disclosure of relationships between directors (in case of appointment of a director). | Mr. Akshat Goenka is son of Mr. Arvind Goenka, Non-Executive Director & Chairperson of the Company. |
| S. No. | Particulars | Pipalia Singhal & Associates |
|---|---|---|
| 1 | reason for change viz. appointment, re-appointment, ~~resignation, removal, death or otherwise~~ | Re-appointed as Internal Auditor for the Financial Year |