Aanchal Ispat Limited — Quarter ended 31st March 2026 and year ended 31st March 2026
The following are the financial tables extracted from the provided quarterly results document.
| Sr. no | Particulars | QUARTER ENDED | FINANCIAL YEAR ENDED |
|---|---|---|---|
| Figures as at the quarter ended 31.03.2026 (Audited) | Figures for preceding 3 months ended 31.12.2025 (Unaudited) | ||
| I | Revenue From operations | 3,837.36 | 1,941.51 |
| II | Other Income | 193.62 | 6.12 |
| III | Total Income (I+II) | 4,030.98 | 1,947.63 |
| IV | EXPENSES | ||
| a) Cost of materials consumed | 3,241.87 | 1,577.91 | |
| b) Purchases of Stock-in-Trade | 140.46 | 136.65 | |
| c) Changes in inventories of finished goods, Stock-in -Trade and work in-progress | 96.61 | (132.78) | |
| d) Employee benefits expense | 66.91 | 66.73 | |
| e) Finance costs | 1.62 | 0.42 | |
| f) Depreciation and amortization expenses | 15.22 | 15.55 | |
| g) Other Expenses | 278.81 | 226.21 | |
| Total Expenses (IV) | 3,841.50 | 1,890.70 | |
| V | Profit/(loss) before exceptional items and tax (I-IV) | 189.48 | 56.93 |
| VI | Exceptional Items | ||
| a) Liability Written off | – | – | |
| b) Irrecoverable dues written off | – | – | |
| c) CIRP Cost | – | – | |
| VII | Profit/ (loss) before tax (V – VI) | 189.48 | 56.93 |
| VIII | Tax Expenses | 70.21 | – |
| a) Current Tax | |||
| b) Current Tax Expenses Relating to Prior Year’s | |||
| c) Deferred Tax | 70.21 | ||
| IX | Profit (Loss) for the period (VII – VIII) | 119.26 | 56.93 |
| X | Other Comprehensive Income | 8.28 | – |
| A. (i) Items that will not be reclassified to profit or loss | |||
| Remeasurements of the defined benefit plans | 6.93 | ||
| (ii) Income tax relating to items that will not be reclassified to profit or loss | (1.74) | ||
| B. (i) Items that will be reclassified to profit or loss | |||
| Effective portion of gains / (losses) on Fair Value of Investment | 4.13 | ||
| (ii) Income tax relating to items that will be reclassified to profit or loss | (1.04) | ||
| XI | Total Comprehensive Income for the period (IX+X) Comprising Profit (Loss) and Other comprehensive Income for the period | 127.54 | 56.93 |
| XII | Paid-Up Equity Share Capital | 283.33 | 283.33 |
| XIII | Other Equity | 536.02 | |
| XIV | Earning per equity share (of Rs 10/- each) | ||
| (1) Basic (in Rs.) | 4.21 | 2.01 | |
| (2) Diluted (in Rs.) | 4.21 | 2.01 |
| Particulars | As at March 31st, 2026 | As at March 31st, 2025 |
|---|---|---|
| A. ASSETS | ||
| 1. Non-current assets | ||
| (a) Property, Plant and Equipment | 2,354.03 | 2,391.31 |
| (b) Capital Work in Progress | 47.82 | 47.82 |
| (c) Financial Assets (i) Investments | 13.65 | 15.88 |
| (c) Financial Assets (ii) Other Financial Assets | 0.50 | 0.50 |
| (d) Deferred Tax Assets (Net) | 1,327.75 | 1,399.00 |
| Total-Non-current assets | 3,743.75 | 3,854.52 |
| 2. Current assets | ||
| (a) Inventories | 932.70 | 962.29 |
| (b) Financial Assets (i) Trade receivables | 1,011.43 | 562.30 |
| (b) Financial Assets (ii) Cash and cash equivalents | 217.23 | 3.65 |
| (b) Financial Assets (iii) Bank Balances other than (iii) above | 386.58 | 339.83 |
| (b) Financial Assets (iv) Others | – | – |
| (c) Current Tax Assets (Net) | 21.90 | 13.32 |
| (d) Other current assets | 577.66 | 148.49 |
| Total-Current assets | 3,147.50 | 2,029.87 |
| TOTAL ASSETS | 6,891.25 | 5,884.39 |
| Particulars | As at March 31st, 2026 | As at March 31st, 2025 |
|---|---|---|
| B. EQUITY AND LIABILITIES | ||
| EQUITY | ||
| (a) Equity Share capital | 283.33 | 2,085.38 |
| (b) Other Equity | 536.02 | (1,740.26) |
| Total-Equity | 819.36 | 345.12 |
| Particulars | As at March 31st, 2026 | As at March 31st, 2025 |
|---|---|---|
| LIABILITIES | ||
| 1. Non-current liabilities | ||
| (a) Financial Liabilities (i) Borrowings | – | – |
| (a) Financial Liabilities (ii) Other Financial Liabilities | 2,600.00 | 3,300.00 |
| (b) Provisions | 33.89 | 33.08 |
| Total-Non-current liabilities | 2,633.89 | 3,333.08 |
| Particulars | As at March 31st, 2026 | As at March 31st, 2025 |
|---|---|---|
| 2. Current liabilities | ||
| (a) Short-term borrowings | ||
| (a) Financial Liabilities (i) Borrowings | 168.90 | – |
| (a) Financial Liabilities (ii) Trade payables (a) total outstanding dues of micro enterprises and small enterprises | 19.41 | 6.94 |
| (a) Financial Liabilities (ii) Trade payables (b) total outstanding dues of creditors other than micro enterprises and small enterprises | 518.12 | 265.03 |
| (a) Financial Liabilities (iii) Other Financial Liabilities | 2,124.93 | 1,424.93 |
| (b) Other current liabilities | 601.09 | 505.31 |
| (c) Provisions | 5.55 | 3.98 |
| Total-Current liabilities | 3,438.00 | 2,206.19 |
| TOTAL EQUITY AND LIABILITIES | 6,891.25 | 5,884.39 |
| Particulars | As at March 31st, 2026 | As at March 31st, 2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit before Tax | 272.29 | (1,790.76) |
| Adjustment For: | ||
| Depreciation and amortisation expenses | 61.54 | 64.31 |
| Interest Income | (21.09) | (16.74) |
| Finance Cost | 2.93 | 1.56 |
| Irrecoverable balance Written off | – | 5,086.80 |
| Excess Provision Written Off | – | (269.22) |
| Fair Value Gain: Assenting Financial Creditor | – | (3,669.07) |
| Operating Profit before working capital changes | 315.67 | (593.12) |
| Adjustment for increase/decrease in operating assets | ||
| Inventory | 29.59 | 215.54 |
| Trade Receivables | (449.13) | 0.22 |
| Other Financial Assets | – | 65.74 |
| Other Current Assets | (415.85) | 579.36 |
| Adjustments for increase/decrease in operating liabilities | ||
| Trade Payable | 265.57 | 28.81 |
| Other Non-Financial Liabilities | 95.78 | (372.37) |
| Short Term Provisions | 1.57 | (185.36) |
| Long Term Provisions | 0.81 | 6.81 |
| Cash Generated from operations | (156.01) | (254.38) |
| Direct Taxes Paid | (21.90) | (13.32) |
| Net Cash Generated from Operating Activities (A) | (177.91) | (267.70) |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of Property, Plant and Equipments (Net) | (24.26) | – |
| Interest Received | 21.09 | 16.74 |
| Net Cash Used in Investing Activities (B) | (3.17) | 16.74 |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceeds from issuance of Share Capital | 269.07 | – |
| Borrowings (Net) | 168.90 | (16.99) |
| Investment | 6.37 | – |
| Finance Cost | (2.93) | (1.56) |
| Net Cash Generated/used in Financing Activities (C) | 441.41 | (18.55) |
| Net Increase/(Decrease) in Cash and Cash Equivalents (A+B+C) | 260.33 | (269.51) |
| Opening Cash & Cash Equivalents | 343.48 | 612.99 |
| Closing Cash & Cash Equivalents | 603.81 | 343.48 |
| Comprises: Cash in Hand | 7.21 | 0.03 |
| Comprises: Balance with banks (i) In Current Accounts | 14.15 | 3.62 |
| Comprises: Balance with banks (ii) In Deposits Accounts | 582.45 | 339.83 |
| Total Closing Cash & Cash Equivalents | 603.81 | 343.48 |
| Ratio | 31st March, 2026 | 31st March, 2025 | % of Change | Reason of Variance |
|---|---|---|---|---|
| 1. Current Ratio (Current Assets/Current Liabilities) | 0.92 | 0.92 | 0.5% | |
| 2. Debt – Equity Ratio (Total Debt/Shareholder’s Equity) | 0.21 | – | 100.0% | Debt Introduced from the Director |
| 3. Debt Service Coverage Ratio (Earnings available for debt service/Debt Service) | – | – | – | |
| 4. Return on Equity (ROE) | 0.35 | (1.32) | 126.3% | Company turns into profit during the year |
| 5. Inventory Turnover Ratio | 9.90 | 14.30 | 30.7% | Decrease in inventory & Turnover as company also engaged in Job manufacturing |
| 6. Trade receivables turnover ratio | 12.55 | 4.87 | -157.9% | Increase in Trade Receivable |
| 7. Trade payables turnover ratio | 20.73 | 55.54 | 62.7% | As company engaged in Job manufacturing Purchases reduced |
| 8. Net capital turnover ratio (Net Sales/Average Working Capital) | (42.31) | (15.64) | -170.6% | Working Capital improved |
| 9. Operating Margin (%) | 0.23% | -11.95% | 101.9% | Company turns into profit during the year |
| 10. EBITDA Margin (%) | 3.41% | -11.41% | 129.9% | Company turns into profit during the year |
| 9. Net profit ratio (%) | 2.05% | -8.87% | 123.1% | Company turns into profit during the year |
| 10. Return on capital employed (ROCE) | 0.08 | (0.49) | 115.6% | Company turns into profit during the year |
| 11. Return on Investment (ROI) | 609.88 | (43.14) | 1513.7% | Equity shares of the company reduced from 20853750 to 2833331 |