Avantel Limited — Quarter ended March 31, 2026 (Standalone and Consolidated)
| Particulars | Quarter ended March 31, 2026 Audited |
Quarter ended December 31, 2025 Un Audited |
Quarter ended March 31, 2025 Audited |
Year ended March 31, 2026 Audited |
Year ended March 31, 2025 Audited |
|---|---|---|---|---|---|
| Income | |||||
| Revenue from operations | 6314.66 | 5124.52 | 4914.25 | 22135.23 | 24848.36 |
| Total Revenue from operations | 6314.66 | 5124.52 | 4914.25 | 22135.23 | 24848.36 |
| Other income | 108.88 | 41.32 | 47.64 | 245.67 | 176.23 |
| Total Income | 6423.54 | 5165.84 | 4961.89 | 22380.90 | 25024.58 |
| Expenses | |||||
| Cost of materials consumed | 2556.87 | 2274.76 | 1217.80 | 7678.49 | 8321.82 |
| Changes in inventories | (779.51) | (1213.20) | 88.42 | (1246.02) | (1980.62) |
| Employee benefits expense | 1375.73 | 1273.84 | 1279.03 | 4794.67 | 5198.34 |
| Finance costs | 180.56 | 177.26 | 65.53 | 563.31 | 303.52 |
| Depreciation and amortisation expense | 505.87 | 483.17 | 280.41 | 1803.49 | 1139.09 |
| Other expenses | 1621.77 | 1396.49 | 1073.95 | 5569.75 | 3770.87 |
| Total Expenses | 5461.29 | 4392.31 | 4005.14 | 19163.69 | 16753.02 |
| Profit before tax | 962.25 | 773.53 | 956.75 | 3217.21 | 8271.56 |
| Tax expense | |||||
| (1) Current tax | 213.32 | 307.79 | 262.71 | 923.54 | 2321.61 |
| (2) Deferred tax | 43.70 | – | (41.60) | 43.70 | (41.60) |
| Net Profit for the Period | 705.23 | 465.74 | 735.64 | 2249.97 | 5991.55 |
| Other comprehensive income (OCI) | |||||
| (a) (i) Items that will not be reclassified to profit or loss | (7.51) | – | (44.84) | (7.51) | (44.84) |
| (ii) Tax on items that will not be reclassified to profit or loss | (7.50) | – | 9.86 | (7.50) | 9.86 |
| (b) (i) Items that will be reclassified to profit or loss | – | – | – | – | – |
| (ii) Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – |
| Total Other Comprehensive income | (15.01) | – | (34.98) | (15.01) | (34.98) |
| Total Comprehensive income | 690.22 | 465.74 | 700.66 | 2234.96 | 5956.57 |
| Earnings per equity share (Face value of Rs. 2/- each) | |||||
| (1) Basic (₹) | 0.25 | 0.17 | 0.32 | 0.82 | 2.58 |
| (2) Diluted (₹) | 0.25 | 0.17 | 0.32 | 0.82 | 2.36 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| (a) Property, Plant and Equipment | 16,245.96 | 9,067.61 |
| (b) Capital work-in-progress | 593.58 | 454.29 |
| (c) Right-to-use Asset | – | 431.82 |
| (d) Financial Assets | ||
| (i) Investments | 4,310.00 | 3,000.00 |
| (ii) Others | 456.44 | 289.61 |
| (e) Deferred tax Assets (net) | 4.45 | 57.54 |
| Current Assets | ||
| (a) Inventories | 9,147.77 | 6,003.10 |
| (b) Financial Assets | ||
| (i) Trade Receivables | 7,101.23 | 7,108.88 |
| (ii) Cash & Cash Equivalents | 548.44 | 188.34 |
| (iii) Bank Balances other than (iii) above | 376.32 | 577.75 |
| (iv) Others (Int accrued on employee loans & term deposits) | 79.26 | 70.87 |
| (c) Current Tax Assets (Net) | – | 0.37 |
| (d) Other Current Assets | 3,838.09 | 2,525.47 |
| Total Assets | 42,701.54 | 29,775.65 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity Share Capital | 5,314.28 | 4,894.78 |
| (b) Other Equity | 30,336.17 | 19,906.38 |
| Liabilities | ||
| Non-current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 1,232.84 | 1,200.00 |
| (ii) Lease Liabilities | – | 521.87 |
| (b) Provisions | 55.64 | 98.01 |
| (c) Deferred Tax Liability (Net) | – | – |
| Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 2,205.11 | 910.93 |
| (ii) Trade payables | ||
| (a) Total outstanding dues of Micro enterprises and small enterprises | 73.13 | – |
| (b) Total outstanding dues of creditors other than micro enterprises and small enterprises | 105.07 | 192.90 |
| (iii) Other Financial Liabilities | 2,520.65 | 1,677.09 |
| (b) Current Tax Liabilities (Net) | 151.14 | 85.74 |
| (c) Other current liabilities | 707.51 | 287.95 |
| Total Equity and Liabilities | 42,701.54 | 29,775.65 |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| Cash flow from operating activities | ||
| Profit before income tax from – Continuing operations | 3,217.21 | 8,271.56 |
| – Discontinued operations | – | – |
| Profit before income tax including discontinued operations | 3,217.21 | 8,271.56 |
| Adjustments for | ||
| – Depreciation and amortization expense | 1,803.49 | 1,139.09 |
| – Gain on disposal of property, plant and equipment | – | – |
| – Written off assets | 2.41 | 0.78 |
| – Dividend and interest income classified as investing cash flows | (122.43) | (95.17) |
| – Finance costs | 563.31 | 303.52 |
| – Employee Compensation Expenses (ESOP) | 679.35 | 1,456.63 |
| – Other Comprehensive Income | (7.52) | (44.84) |
| Total Adjustments | 6,135.84 | 11,031.57 |
| Change in operating assets and liabilities, net of effects from purchase of controlled entities and sale of subsidiary: | ||
| – (Increase)/decrease in trade receivables | 7.65 | (698.55) |
| – (Increase)/decrease in inventories | (3,144.68) | (1,421.43) |
| – (Increase)/decrease in other financial assets | (8.39) | (10.86) |
| – (Increase)/decrease in other non-current assets | – | – |
| – (Increase)/decrease in other current assets | (1,312.62) | (511.73) |
| – Increase/(decrease) in trade payables | (14.70) | (390.88) |
| – Increase/(decrease) in provisions | (42.36) | 37.12 |
| – Increase/(decrease) in other current liabilities | 419.56 | 2.94 |
| – Increase/(decrease) in financial liabilities | 843.56 | 25.70 |
| – Increase/(decrease) in other non-current liabilities | – | – |
| Cash generated from operations | 2,883.86 | 8,063.89 |
| – Income taxes paid | (851.11) | (3,054.36) |
| Net cash inflow from operating activities | 2,032.75 | 5,009.53 |
| Cash flows from investing activities | ||
| – Payments for property, plant and equipment | (9,023.85) | (6,262.38) |
| – Increase in Capital Work in Progress | (139.29) | 1,137.38 |
| – Increase in Term deposits | 34.60 | 625.68 |
| – Proceeds from sale of property, plant and equipment | 8.00 | 47.09 |
| – Increase in Investments | (1,310.00) | (1,300.05) |
| – Interest received | 122.43 | 95.17 |
| Net cash outflow from investing activities | (10,308.11) | (5,637.12) |
| Cash flows from financing activities | ||
| – Proceeds from exercise of Rights Issue – Share Capital | 404.52 | – |
| – Share Premium | 7,685.92 | – |
| – Proceeds from exercise of Employees Stock options – Share Capital | 14.98 | 29.32 |
| – Share Premium | 340.04 | 703.80 |
| – Increase/(decrease) in Non-Current borrowings | 32.84 | 1,200.00 |
| – Increase/(decrease) in Current borrowings | 1,294.18 | (239.46) |
| – Interest paid | (537.49) | (233.19) |
| – Payment of lease obligations | (69.60) | (148.62) |
| – Dividends paid to Company’s share holders | (529.92) | (486.54) |
| Net cash inflow (outflow) from financing activities | 8,635.46 | 825.31 |
| Net increase (decrease) in cash and cash equivalents | 360.10 | 177.71 |
| Cash and cash equivalents at the beginning of the financial year | 188.34 | 10.62 |
| Effects of exchange rate changes on cash and cash equivalents | – | – |
| Cash and cash equivalents at end of the year | 548.44 | 188.34 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| (a) Property, Plant and Equipment | 18,117.81 | 11,036.26 |
| (b) Capital work-in-progress | 593.58 | 454.29 |
| (c) Right-to-use Asset | – | 431.82 |
| (d) Financial Assets | ||
| (i) Investments | – | – |
| (ii) Others | 464.33 | 293.36 |
| (e) Deferred tax Assets (net) | – | 45.11 |
| Current Assets | ||
| (a) Inventories | 9,332.43 | 6,045.24 |
| (b) Financial Assets | ||
| (i) Trade Receivables | 7,170.88 | 7,123.90 |
| (ii) Cash & Cash Equivalents | 578.62 | 198.89 |
| (iii) Bank Balances other than (ii) above | 526.32 | 577.75 |
| (iv) Others (Int accrued on employee loans & term deposits) | 78.81 | 70.87 |
| (c) Current Tax Assets (Net) | 0.03 | 0.40 |
| (d) Other Current Assets | 4,121.50 | 2,726.78 |
| Total Assets | 40,984.32 | 29,004.66 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity Share Capital | 5,314.28 | 4,894.78 |
| (b) Other Equity | 28,509.02 | 18,829.83 |
| Liabilities | ||
| Non-current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 1,232.84 | 1,200.00 |
| (ia) Lease Liabilities | – | 521.87 |
| (b) Provisions | 61.33 | 98.01 |
| (c) Deferred Tax Liability (Net) | 5.15 | – |
| Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 2,205.11 | 910.93 |
| (ii) Trade payables | ||
| (a) Total outstanding dues of Micro enterprises and small enterprises | 73.27 | 138.90 |
| (b) Total outstanding dues of creditors other than micro enterprises and small enterprises | 124.08 | 276.28 |
| (iii) Other Financial Liabilities | 2,593.28 | 1,754.20 |
| (b) Current Tax Liabilities (Net) | 151.14 | 85.74 |
| (c) Other current liabilities | 714.83 | 294.12 |
| Total Equity and Liabilities | 40,984.32 | 29,004.66 |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| Cash flow from operating activities | ||
| Profit before income tax from – Continuing operations | 2,463.78 | 7,944.01 |
| – Discontinued operations | – | – |
| Profit before income tax including discontinued operations | 2,463.78 | 7,944.01 |
| Adjustments for | ||
| – Depreciation and amortization expense | 2,007.53 | 1,180.35 |
| – Gain on disposal of property, plant and equipment | – | – |
| – Written off assets | 2.41 | 0.78 |
| – Dividend and interest income classified as investing cash flows | (121.98) | (95.17) |
| – Finance costs | 563.90 | 304.58 |
| – Employee Compensation Expenses (ESOP) | 679.35 | 1,456.63 |
| – Other Comprehensive Income | (7.52) | (44.84) |
| Total Adjustments | 5,587.47 | 10,746.33 |
| Change in operating assets and liabilities, net of effects from purchase of controlled entities and sale of subsidiary: | ||
| – (Increase)/decrease in trade receivables | (46.99) | (706.30) |
| – (Increase)/decrease in inventories | (3,287.19) | (1,441.31) |
| – (Increase)/decrease in other financial assets | (7.94) | (10.86) |
| – (Increase)/decrease |