LYKIS LIMITED — Year ended March 31, 2026 (Audited)
| Sr. No. | Particulars | Quarter Ended (Audited) 31-Mar-26 | Quarter Ended (Unaudited) 31-Dec-25 | Quarter Ended (Audited) 31-Mar-25 | Year Ended (Audited) 31-Mar-26 | Year Ended (Audited) 31-Mar-25 |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) Revenue from Operations | 9,204.44 | 6,325.96 | 5,026.46 | 26,289.31 | 26,372.60 | |
| (b) Other Income | 165.24 | 112.90 | 129.57 | 433.20 | 403.46 | |
| Total Income | 9,369.68 | 6,438.86 | 5,156.03 | 26,722.51 | 26,776.06 | |
| 2 | Expenses: | |||||
| (a) Purchase of Stock-in-trade | 11,544.36 | 5,305.92 | 4,309.46 | 25,312.07 | 22,972.13 | |
| (b) Changes in Inventory of Finished goods and Stock-in-trade | (3,715.21) | 33.61 | 47.67 | (2,711.63) | (543.54) | |
| (c) Employee Benefits Expenses | 240.35 | 236.18 | 214.99 | 860.97 | 868.67 | |
| (d) Finance Costs | 119.42 | 95.83 | 82.67 | 337.19 | 548.66 | |
| (e) Depreciation and Amortisation expense | 32.96 | 33.62 | 37.48 | 133.05 | 154.94 | |
| (f) Clearing, Forwarding and Freight Expenses | 684.47 | 334.45 | 264.16 | 1,488.07 | 1,907.53 | |
| (g) Other expenses | 249.40 | 204.82 | 135.52 | 756.55 | 534.50 | |
| Total Expenses | 9,155.75 | 6,244.43 | 5,091.95 | 26,176.27 | 26,442.89 | |
| 3 | Profit /(Loss) before exceptional items and tax (1-2) | 213.93 | 194.43 | 64.08 | 546.24 | 333.17 |
| 4 | Exceptional items | – | – | – | – | (131.58) |
| 5 | Profit /(Loss) before tax (3+4) | 213.93 | 194.43 | 64.08 | 546.24 | 201.59 |
| 6 | Tax Expense | |||||
| – Current tax | 121.55 | – | 62.15 | 121.55 | 62.15 | |
| – Deferred tax | 52.43 | – | (11.17) | 52.43 | (11.17) | |
| – Taxes for earlier period | – | – | – | 0.52 | 2.71 | |
| Total Tax Expenses | 173.98 | – | 50.98 | 174.50 | 53.69 | |
| 7 | Profit /(Loss) for the period (5-6) | 39.95 | 194.43 | 13.10 | 371.74 | 147.90 |
| 8 | Other Comprehensive Income, net of income tax | |||||
| A. (i) Items that will not be reclassified to Profit or Loss | ||||||
| – Actuarial Gain/(Loss) on Gratuity Valuation | (1.10) | 4.11 | (6.43) | (0.82) | (7.66) | |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | 0.21 | – | 1.93 | 0.21 | 1.93 | |
| 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, net of income tax | (0.89) | 4.11 | (4.50) | (0.61) | (5.73) | |
| 9 | Total Comprehensive Income for the period (7+8) | 39.05 | 198.54 | 8.60 | 371.12 | 142.17 |
| 10 | Paid-up equity share capital (face value of Rs 10/- per share, fully paid up) |
1,937.52 | 1,937.52 | 1,937.52 | 1,937.52 | 1,937.52 |
| 11 | Other Equity | – | – | – | 1,646.45 | 1,275.33 |
| 12 | Earning /(Loss) per share (EPS) (of Rs 10/- each) (not annualised) | |||||
| Basic/ Diluted EPS | 0.21 | 1.00 | 0.07 | 1.92 | 0.76 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| I. ASSETS | ||
| 1. Non Current Assets | ||
| (a) Property, Plants and Equipments | 35.83 | 55.39 |
| (b) Right-of-use -assets | 102.74 | 204.97 |
| (c) Other Intangible Assets | 9.59 | 18.98 |
| (d) Financial Assets | ||
| (i) Investments | 2,020.69 | 45.33 |
| (ii) Other financial assets | 1,190.36 | 2.37 |
| (e) Deferred Tax Assets (Net) | 250.75 | 302.98 |
| Sub-Total | 3,609.96 | 630.02 |
| 2. Current Assets | ||
| (a) Inventories | 4,240.63 | 1,529.00 |
| (b) Financial Assets | ||
| (i) Trade Receivables | 3,492.93 | 2,604.46 |
| (ii) Cash and Cash Equivalents | 22.17 | 386.27 |
| (iii) Bank Balances other than cash and cash Equivalents | 0.63 | 510.59 |
| (iv) Loans | 428.48 | 30.09 |
| (v) Other financial assets | 1,411.63 | 1,120.00 |
| (c) Current Tax Assets | 8.85 | 55.58 |
| (d) Other Current Assets | 767.68 | 949.16 |
| Sub-Total | 10,373.00 | 7,185.15 |
| Assets Classified as held for sale | 3.46 | |
| Total | 13,986.42 | 7,815.17 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| II. EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity Share Capital | 1,992.70 | 1,992.70 |
| (b) Other Equity | 1,646.45 | 1,275.33 |
| Sub-Total | 3,639.15 | 3,268.03 |
| Liability | ||
| 1. Non Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | – | 12.59 |
| (ii) Lease Liabilities | – | |
| (b) Provisions | 58.49 | 153.29 |
| Sub-Total | 58.49 | 219.08 |
| 2. Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 7,515.84 | 3,058.96 |
| (ii) Lease Liabilities | 153.52 | 125.88 |
| (iii) Trade Payable | ||
| Total Outstanding dues of Micro and Small Enterprises | 743.98 | 352.90 |
| Total Outstanding dues to creditors other than Micro and Small Enterprises | 499.20 | 421.64 |
| (iv) Other Financial Liabilities | 217.11 | 126.08 |
| (b) Other Current Liabilities | 1,132.41 | 215.50 |
| (c) Provisions | 26.72 | 27.10 |
| Sub-Total | 10,288.78 | 4,328.06 |
| Liabilities directly associated with assets held for sale | – | – |
| Total | 13,986.42 | 7,815.17 |
| Particulars | Year ended March 31, 2026 | Year ended March 31, 2025 |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit before tax | 546.24 | 201.59 |
| Adjustments for: | ||
| Depreciation and amortization | 133.05 | 154.94 |
| Gain on foreign currency transactions and translations (Unrealised) | 4.79 | (26.66) |
| Interest on lease liability | 21.20 | 34.25 |
| Loss on Sale of Property, Plant and Equipment (Net) | 1.67 | 0.04 |
| Provision for Diminution of Inventory | – | – |
| Loss on Sale of Investments (Net off provision & profit on sale of shares) | 0.08 | – |
| Loss on discard of Property, Plant and Equipment and Intangible assets | – | 1.93 |
| Remeasurement of Defined Benefit Obligations | (0.82) | (7.66) |
| Provision / (Reversal) of Doubtful debts and advances | 77.90 | (97.53) |
| Provision for Diminution of Investment | – | 131.58 |
| Impairment loss recognised / (reversed) under expected credit loss model | – | (5.03) |
| Interest Income | (112.13) | (2.14) |
| Sundry Balance written back (Net of Provision for doubtful debts, advances & Deposits and Sundry Balance Written Off) | (7.19) | (4.91) |
| Gain on Lease Modification | – | (0.16) |
| Finance Costs (Including Fair Value Change in Financial Instruments) | 295.65 | 512.63 |
| Operating profit before working capital changes | 960.44 | 892.87 |
| Adjustments for: | ||
| (Increase) / Decrease in inventories | (2,711.63) | (543.54) |
| (Increase) / Decrease in trade receivables | (800.54) | 6,647.54 |
| (Increase) / Decrease in Current Loans and Advances | 1.57 | (8.80) |
| (Increase) / Decrease in Financial Assets-Others | (291.63) | (963.25) |
| (Increase) / Decrease in other current assets | 171.33 | 775.86 |
| Increase/(Decrease) in trade payables | 471.59 | (237.13) |
| Increase/(Decrease) in Current Financial Liabilities-Others | 95.50 | (115.42) |
| Increase/(Decrease) in other current liabilities and provisions | 921.82 | (55.55) |
| Cash generated from operations | (1,181.55) | 6,392.58 |
| Direct taxes paid (Net of Refund) | (75.34) | (110.05) |
| Net cash flow from operating activities | (1,256.89) | 6,282.53 |
| B. Cash Flow from Investing Activities | ||
| Purchase of Property Plant and Equipment | (4.76) | (6.48) |
| Sale of Property Plant and Equipment | 0.19 | – |
| Purchase of Intangible Assets | – | (0.95) |
| Proceeds from/(investments in) Fixed Deposits (Net) | (678.03) | (505.13) |
| Sale of Investments | 4.97 | – |
| Loan Given | (400.00) | – |
| Purchase of Investments | (1,980.41) | – |
| Proceeds from Sale of Property, Plant and Equipment | – | 0.29 |
| Interest received | 112.13 | 2.14 |
| Net Cash inflow from/ (outflow) from Investing activities | (2,945.91) | (510.13) |
| C. Cash Flow from Financing Activities | ||
| Increase / (Decrease) in Current Borrowings | 4,283.58 | (5,304.52) |
| Interest Paid | (194.21) | (371.46) |
| Other borrowing cost | (101.44) | (141.17) |
| Payment of lease liability | (149.28) | (146.92) |
| Net Cash inflow from/ (outflow) from Financing activities | 3,838.65 | (5,964.07) |
| Particulars | Year Ended March 31, 2026 | Year Ended March 31, Previous Year |
|---|---|---|
| D. Effect of exchange differences on translation of foreign currency cash and cash equivalents | 0.05 | (0.04) |
| Net increase / (decrease) in cash and cash equivalents | (364.10) | (191.71) |
| Cash and cash equivalents at the Beginning of the year | 386.27 | 577.98 |
| Cash and cash equivalents at the end of the year | 22.17 | 386.27 |
| Net cash Increase/(decrease) in cash and cash equivalent | (364.10) | (191.71) |
| Particulars | As at March 30, 2026 | As at March 31, 2025 |
|---|---|---|
| I. ASSETS (A) |