MISHKA EXIM LIMITED — Quarter / Year ended 31st March, 2026 (reported on 28th April, 2026)
| Particulars | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| Property, plant and equipment | 0.87 | 1.05 |
| Intangible assets | 0.03 | 0.09 |
| Investment property | 199.14 | 209.33 |
| Financial assets | ||
| Investments | 1,184.09 | 1,175.29 |
| Other Financial Assets | – | – |
| Other non-current assets | – | – |
| Total non-current assets | 1,384.13 | 1,385.76 |
| Current assets | ||
| Inventories | 461.60 | 594.05 |
| Financial assets | ||
| Trade receivables | 343.86 | 85.66 |
| Cash and cash equivalents | 11.22 | 4.48 |
| Loans | – | – |
| Other current assets | 23.92 | 11.04 |
| Total current assets | 840.60 | 695.23 |
| Total assets | 2,224.73 | 2,080.99 |
| Equity and liabilities | ||
| Equity | ||
| Equity share capital | 1,445.00 | 1,445.00 |
| Other equity | 568.52 | 365.28 |
| Total equity | 2,013.52 | 1,810.28 |
| Liabilities | ||
| Non-current liabilities | ||
| Other financial liabilities | 5.50 | 5.50 |
| Deferred tax liability | 142.13 | 108.91 |
| Total non-current liabilities | 147.63 | 114.41 |
| Current liabilities | ||
| Financial liabilities | ||
| Borrowings | – | 21.36 |
| Trade Payables | 13.36 | 133.75 |
| Current tax liabilities | 35.36 | – |
| Other current liabilities | 14.86 | 1.19 |
| Total current liabilities | 63.58 | 156.30 |
| Total liabilities | 211.21 | 270.71 |
| Total equity and liabilities | 2,224.73 | 2,080.99 |
| Particulars | Quarter Ended 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | 31.03.2025 (Audited) | Year Ended 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| Income | |||||
| Revenue from Operations | 342.49 | 793.46 | 149.45 | 2,225.91 | 467.20 |
| Other Income | 9.93 | 9.23 | 8.59 | 37.12 | 30.22 |
| Total Income | 352.42 | 802.69 | 158.04 | 2,263.03 | 497.42 |
| Expenses | |||||
| Cost of Material Consumed | – | – | – | – | – |
| Purchases of Stock in Trade | 258.34 | 616.46 | – | – | – |
| Change in Inventories of Stock in trade | (22.95) | 91.07 | 114.79 | 1,907.91 | 672.44 |
| Employees benefit Expenses | 3.13 | 2.71 | 11.94 | 2.92 | (269.90) |
| Financial Costs | 0.12 | 1.10 | 1.93 | 11.40 | 9.61 |
| Depreciation and Amortisation Expenses | 2.72 | 2.73 | 2.45 | 2.35 | 2.56 |
| Other Expenses | 18.72 | 4.04 | 4.57 | 64.55 | 28.14 |
| Total Expenses | 260.08 | 718.11 | 138.69 | 2,000.01 | 454.92 |
| Profit/(Loss) Before Exceptional Items & Taxes | 92.34 | 84.58 | 19.35 | 263.02 | 42.50 |
| Exceptional Items | – | – | – | – | – |
| Profit/(Loss) Before Tax | 92.34 | 84.58 | 19.35 | 263.02 | 42.50 |
| Tax Expense:- | |||||
| Current Tax | 23.43 | 11.93 | 35.36 | – | – |
| Deferred Tax | 0.01 | 9.32 | 4.62 | 31.01 | 11.11 |
| Total Tax Expense | 23.44 | 21.25 | 4.62 | 66.37 | 11.11 |
| Profit/(Loss) for the Year/ Period | 68.90 | 63.33 | 14.73 | 196.65 | 31.39 |
| Other Comprehensive Income(OCI) | |||||
| Items that will not be reclassified to profit or loss | – | – | – | 8.80 | 5.78 |
| Income tax relating to above items | – | – | – | 2.21 | 1.45 |
| Total Other Comprehensive Income for the period | – | – | – | 6.59 | 4.33 |
| Total Comprehensive Income/(Loss) for the period | 68.90 | 63.33 | 14.73 | 203.24 | 35.72 |
| Paid-up Equity share capital (Face value Rs.10/- each) | 1,445.00 | 1,445.00 | 1,445.00 | 1,445.00 | 1,445.00 |
| Other Equity (excluding Revaluation Reserve) | 568.52 | – | 365.28 | 568.52 | 365.28 |
| Earning per Equity Share (FV Rs10/- per share) (not annualised for the quarter) | |||||
| a) Basic (in Rs.) | 0.48 | 0.44 | 0.10 | 1.36 | 0.22 |
| b) Diluted (in Rs.) | 0.48 | 0.44 | 0.10 | 1.36 | 0.22 |
| Particulars | Rs. In Lakhs For the Year ended March 31, 2026 | Rs. In Lakhs For the Year ended March 31, 2025 |
|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit Before Tax | 263.02 | 42.50 |
| Adjustments for: | ||
| Depreciation | 10.88 | 12.07 |
| Finance cost | 2.35 | 2.56 |
| Interest Received | (0.18) | (2.29) |
| Rent received | (35.13) | (26.02) |
| Profit from sale of Property, plant & equipment | – | – |
| Cash generated from operations before working capital changes | 240.94 | 28.82 |
| Working Capital Adjustments: | ||
| Decrease (Increase) in Inventories | 2.92 | (269.90) |
| Decrease (Increase) in Trade and other receivables | (258.20) | 51.19 |
| Decrease (Increase) in Other current assets | (12.87) | 4.59 |
| Decrease (Increase) in Short Term Loans and Advances | – | – |
| Increase (Decrease) in Other Trade Payables | 9.14 | 133.75 |
| Increase (Decrease) in Other current liabilities | 13.67 | (1.06) |
| Net changes in working capital | (245.34) | (81.43) |
| Cash generated from operating activities | ||
| Taxes | (4.40) | (52.61) |
| Net cash flow from operating activities (A) | (4.40) | (52.61) |
| CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of Property, plant & equipment | (0.46) | – |
| Sale of Property, plant & equipment | – | – |
| Purchase of Non-current investment | – | – |
| Purchase of Intangible assets | – | – |
| Interest received | 0.18 | 2.29 |
| Rent received | 35.13 | 26.02 |
| Net cash flow from investing activities (B) | 34.85 | 28.31 |
| CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceeds from short term Borrowings | 461.05 | 302.46 |
| Repayment of short term Borrowings | (482.41) | (281.10) |
| Finance Cost | (2.35) | (2.56) |
| Net cash flow from financing activities (C) | (23.71) | 18.80 |
| Net Increase / (Decrease) in Cash & Cash Equivalents (A+B+C) | 6.74 | (5.50) |
| Cash and cash equivalents at the beginning of the year | 4.48 | 9.98 |
| Cash and cash equivalents at the end of the year | 11.22 | 4.48 |
| Components of Cash and cash equivalent | ||
| Cash in hand | 1.92 | 3.45 |
| Balances with banks (in current account) | 9.30 | 1.03 |
| Total | 11.22 | 4.48 |
| Particulars | Quarter Ended 31.03.2026 (Audited) | 31.12.2025 (UnAudited) | 31.03.2025 (Audited) | 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| Particulars | Quarter Ended | Year Ended | |||
| Segment revenue | |||||
| a. Fabric | – | – | – | – | 0.99 |
| b. Jewellery (Ornaments) | 343.38 | 787.75 | 149.69 | 2,056.64 | 462.06 |
| c. Share Trading | 0.21 | 5.96 | – | 172.56 | 4.39 |
| Total | 343.59 | 793.71 | 149.69 | 2,229.20 | 467.44 |
| Less: Intersegment Revenue | – | – | – | – | – |
| Net Income From Operations | 343.59 | 793.71 | 149.69 | 2,229.20 | 467.44 |
| Less: Segment Expenses | |||||
| a. Fabric | – | – | – | – | 0.92 |
| b. Jewellery (Ornaments) | 249.14 | 701.17 | 119.12 | 1,787.49 | 399.86 |
| c. Share Trading | – | 5.66 | 5.48 | 171.00 | 6.91 |
| Segment Result | |||||
| a. Fabric | – | – | – | – | 0.07 |
| b. Jewellery (Ornaments) | 94.24 | 86.58 | 30.57 | 269.15 | 62.20 |
| c. Share Trading | 0.21 | 0.30 | (5.48) | 1.56 | (2.52) |
| Total | 94.45 | 86.88 | 25.09 | 270.71 | 59.75 |
| Less: Finance Cost | 0.12 | 1.10 | 2.45 | 2.35 | 2.56 |
| Less: Exceptional items | – | – | – | – | – |
| Less: Un-allocable Expenditure | 11.02 | 10.43 | 11.65 | 41.29 | 44.67 |
| Add: Unallocable Income | 9.03 | 9.23 | 8.36 | 35.95 | 29.98 |
| Total Profit Before Tax | 92.34 | 84.58 | 19.35 | 263.02 | 42.50 |
| Particulars | 31.03.2026 (Audited) | 31.12.2025 (UnAudited) | 31.03.2025 (Audited) | 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| Segment Assets | |||||
| a. Fabric | 0.82 | 0.82 | 0.82 | 0.82 | 0.82 |
| b. Jewellery (Ornaments) | 797.57 | 849.16 | 661.67 | 797.57 | 661.67 |
| c. Share Trading | 0.71 | 0.71 | 17.22 | 0.71 | 17.22 |
| Total segment assets | 799.10 | 850.69 | 679.71 | 799.10 | 679.71 |
| Unallocable Assets | 1,425.63 | 1,399.25 | 1,401.28 | 1,425.63 | 1,401.28 |
| Total | 2,224.73 | 2,249.94 | 2,080.99 | 2,224.73 | 2,080.99 |
| Particulars | 31.03.2026 (Audited) | 31.12.2025 (UnAudited) | 31.03.2025 (Audited) | 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| Segment Liabilities | |||||
| a. Fabric | – | – | – | – | – |
| b. Jewellery (Ornaments) | 27.61 | 144.95 | 133.75 | 27.61 | 133.75 |
| c. Share Trading | 0.08 | – | – | 0.08 | – |
| Total segment liabilities | 27.69 | 144.95 | 133.75 | 27.69 | 133.75 |
| Unallocable Liabilities | 183.52 | 160.38 | 136.97 | 183.52 | 136.97 |
| Total | 211.21 | 305.33 | 270.72 | 211.21 | 270.72 |
| Particulars | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| Property, plant and equipment | 0.89 | 1.06 |
| Intangible assets | 0.03 | 0.09 |
| Investment property | 199.14 | 209.33 |
| Financial assets | ||
| Investments | 1,696.40 | 1,675.88 |
| Other Financial Assets | – | – |
| Deferred tax assets | – | – |
| Other non-current assets | – | – |
| Total non-current assets | 1,896.46 | 1,886.36 |
| Current assets | ||
| Inventories | 461.61 | 594.06 |
| Financial assets | ||
| Trade receivables | 353.66 | 92.81 |
| Cash and cash equivalents | 13.28 | 5.42 |
| Loans | – | – |
| Other current assets | 24.02 | 11.28 |
| Total current assets | 852.57 | 703.57 |
| Total assets | 2,749.03 | 2,589.93 |
| Equity and liabilities | ||
| Equity | ||
| Equity share capital | 1,445.00 | 1,445.00 |
| Other equity | 974.10 | 758.83 |
| Equity attributable to owners | 2,419.10 | 2,203.83 |
| Non-controlling interest | 26.58 | 26.25 |
| Total equity | 2,445.68 | 2,230.08 |
| Liabilities | ||
| Non-current liabilities |