Adjia Technologies Limited — Reporting period: Half-year ended March 31, 2026 and year ended March 31, 2026 (Standalone)
The following tables are extracted from the provided quarterly results document.
| Particulars | For the Half-Year ended March 31, 2026 (Audited) | For the Half-Year ended September 30, 2025 (Unaudited) | For the Half-Year ended March 31, 2025 (Audited) | For the Year ended March 31, 2026 (Audited) | For the Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| I Revenue from operations | – | – | 23.90 | – | 23.90 |
| II Other Income | 0.02 | – | 0.13 | 0.02 | 0.13 |
| III Total Revenue (I+II) | 0.02 | – | 24.03 | 0.02 | 24.03 |
| IV Expenses: | |||||
| (a) Employee benefits expense | 1.00 | 1.54 | 0.54 | 2.54 | 0.99 |
| (b) Finance costs | 0.16 | – | 0.02 | 0.16 | 0.02 |
| (c) Depreciation and amortization expense | 5.14 | 5.15 | 5.18 | 10.29 | 10.58 |
| (d) Other expenses | 1.84 | 1.86 | 0.90 | 3.70 | 20.61 |
| Total Expenses | 8.14 | 8.55 | 6.64 | 16.69 | 32.20 |
| V Profit/(Loss) Before Tax (III – IV) | (8.12) | (8.55) | 17.39 | (16.67) | (8.17) |
| VI Tax expense: | |||||
| (a) Current tax expense | – | – | – | – | – |
| (b) Deferred tax expense / (credit) | (1.61) | (2.56) | 3.07 | (4.17) | (13.52) |
| Total Tax Expense | (1.61) | (2.56) | 3.07 | (4.17) | (13.52) |
| VII Profit/(Loss) for the period/year (V-VI) | (6.51) | (5.99) | 14.32 | (12.50) | 5.35 |
| VIII Paid-up equity share capital (Face Value of ₹ 10/- each) | 88.04 | 88.04 | 88.04 | 88.04 | 88.04 |
| IX Reserve excluding Revaluation Reserves as per balance sheet of previous accounting year | 125.82 | 138.32 | |||
| X Earnings per share (before extraordinary items):- Face Value of ₹ 10/- each (not annualised): | |||||
| a) Basic | (0.74) | (0.68) | 1.63 | (1.42) | 0.61 |
| b) Diluted | (0.74) | (0.68) | 1.63 | (1.42) | 0.61 |
| Particulars | For the Year ended March 31, 2026 | For the Year ended March 31, 2025 |
|---|---|---|
| A) CASH FLOW FROM OPERATING ACTIVITIES : | ||
| 1 Profit before Tax | (16.67) | (8.17) |
| Add / (Less) : Adjustment for | ||
| Depreciation and amortisation | 10.29 | 10.58 |
| Discount received | (0.02) | – |
| Interest on Income tax refund | – | (0.13) |
| Finance Costs | 0.16 | 0.02 |
| 2 Operating Profit before working capital changes | (6.24) | 2.30 |
| Changes in Working Capital : | ||
| Adjustment for (increase)/decrease in operating assets: | ||
| Trade Receivables | 8.36 | (4.44) |
| Short Term Loans and Advances | 5.78 | (1.13) |
| Adjustment for increase/(decrease) in operating Liabilities: | ||
| Trade Payables | (1.09) | 0.54 |
| Other Current Liabilities | (4.03) | (0.09) |
| Net Changes in Working Capital | 2.78 | (2.82) |
| 3 Cash generated from operations | ||
| Income Tax Paid (Net) / Refund | – | 3.43 |
| Net Cash flow from Operating Activities | 2.78 | 0.61 |
| B) CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of Intangible Asset under Development | – | (0.18) |
| Net Cash flow used in Investing Activities | – | (0.18) |
| C) CASH FLOW FROM FINANCING ACTIVITIES | ||
| Finance Cost Paid | (0.16) | (0.02) |
| Net Cash flow from Financing Activities | (0.16) | (0.02) |
| Net increase /(decrease) in Cash and cash equivalents (A+B+C) | 2.62 | 0.41 |
| Cash and cash equivalents at the beginning of the year | 8.49 | 8.08 |
| Cash and cash equivalents as at the end of the year | 11.11 | 8.49 |
| For the Year ended March 31, 2026 | For the Year ended March 31, 2025 | |
|---|---|---|
| (i) Cash-in-hand | 10.09 | 5.84 |
| (ii) Balance with Banks in Current Accounts | 1.02 | 2.65 |
| Total | 11.11 | 8.49 |
| Particulars | As at March 31, 2026 (Audited) ₹ | As at March 31, 2025 (Audited) ₹ |
|---|---|---|
| A EQUITY AND LIABILITIES | ||
| EQUITY AND LIABILITIES | ||
| (1) Shareholders’ funds | ||
| (a) Share capital | 88.04 | 88.04 |
| (b) Reserves and Surplus | 125.82 | 138.32 |
| (Total Shareholders’ funds) | 213.86 | 226.36 |
| (2) Non-current liabilities | ||
| (a) Deferred tax liabilities (net) | – | – |
| (3) Current liabilities | ||
| (a) Short Term Borrowings | 5.40 | 5.40 |
| (b) Trade payables | ||
| (i) Total outstanding dues of micro enterprises and small enterprises | – | – |
| (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.33 | 1.44 |
| (c) Other current liabilities | 1.57 | 5.60 |
| (d) Short-term provisions | – | – |
| (Total Current liabilities) | 7.30 | 12.44 |
| TOTAL (A) | 221.16 | 238.80 |
| B ASSETS | ||
| (1) Non-current assets | ||
| (a) Property, Plant & Equipment and Intangible Assets | ||
| (i) Property, Plant & Equipment | 43.09 | 53.18 |
| (ii) Intangible assets | 1.17 | 1.37 |
| (iii) Intangible Assets under Development | 56.51 | 56.51 |
| (b) Deferred tax assets (net) | 16.97 | 12.80 |
| (c) Long-term loans and advances | – | – |
| (d) Other Non-Current Assets | 0.20 | 0.20 |
| (Total Non-current assets) | 117.94 | 124.06 |
| (2) Current assets | ||
| (a) Trade receivables | 28.19 | 36.55 |
| (b) Cash and bank balances | 11.11 | 8.49 |
| (c) Short-term loans and advances | 63.92 | 69.70 |
| (Total Current assets) | 103.22 | 114.74 |
| TOTAL (B) | 221.16 | 238.80 |