Shanthi Gears Limited — Quarter and year ended 31 March 2026
| Sl No | Particulars | Quarter ended 31.03.2026 Audited |
Quarter ended 31.12.2025 Unaudited |
Quarter ended 31.03.2025 Audited |
Year ended 31.03.2026 Audited |
Year ended 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Revenue from Operations | 135.10 | 116.82 | 153.21 | 518.72 | 604.62 |
| Other Income | 5.85 | 4.07 | 4.01 | 19.63 | 14.66 | |
| Total Income | 140.95 | 120.89 | 157.22 | 538.35 | 619.28 | |
| 2 | Expenses | |||||
| Cost of materials consumed | 71.82 | 59.30 | 67.67 | 255.12 | 281.97 | |
| Changes in inventories of finished goods and work-in-progress | (3.24) | (7.13) | 4.05 | (10.46) | 2.33 | |
| Employee benefits expense | 18.42 | 20.36 | 19.71 | 78.68 | 81.69 | |
| Depreciation and amortisation expense | 4.71 | 3.91 | 3.57 | 16.06 | 13.30 | |
| Other expenses | 24.21 | 21.30 | 30.81 | 91.47 | 109.90 | |
| Total Expenses | 115.92 | 97.74 | 125.81 | 430.87 | 489.19 | |
| 3 | Profit before tax and Exceptional Items (1-2) | 25.03 | 23.15 | 31.41 | 107.48 | 130.09 |
| 4 | Exceptional Items | |||||
| Statutory impact of new Labour Code (Refer Note 5) | 3.22 | 1.56 | – | 4.78 | – | |
| 5 | Profit before tax (3-4) | 21.81 | 21.59 | 31.41 | 102.70 | 130.09 |
| 6 | Tax Expense | |||||
| Current tax | 5.90 | 5.68 | 8.61 | 27.38 | 33.95 | |
| Deferred tax (benefit) / charge | (0.36) | (0.28) | 0.34 | (1.34) | 0.11 | |
| Total Tax Expense | 5.54 | 5.40 | 8.95 | 26.04 | 34.06 | |
| 7 | Profit after tax (5-6) | 16.27 | 16.19 | 22.46 | 76.66 | 96.03 |
| 8 | Other comprehensive income (net of tax) | |||||
| Items that will not be reclassified to statement of profit and loss in subsequent periods: | ||||||
| Re-measurement gain/(loss) on defined benefit obligations (Net) | (1.48) | 0.15 | 0.68 | (1.65) | 0.01 | |
| Income tax relating to item that will not be reclassified to statement of profit and loss in subsequent periods | 0.38 | (0.04) | (0.17) | 0.42 | (0.00) | |
| Other comprehensive income/(loss) for the period / year | (1.10) | 0.11 | 0.51 | (1.23) | 0.01 | |
| 9 | Total comprehensive income (7+8) | 15.17 | 16.30 | 22.97 | 75.43 | 96.04 |
| 10 | Paid up equity share capital (Face value of ₹1 each) | 7.67 | 7.67 | 7.67 | 7.67 | 7.67 |
| 11 | Reserves and surplus (i.e. Other equity) | 432.39 | 395.32 | |||
| 12 | Earnings Per Share (EPS) of Face value of ₹1 each (Not annualised for the quarters) |
|||||
| Basic EPS ₹ | 2.12 | 2.11 | 2.93 | 9.99 | 12.52 | |
| Diluted EPS ₹ | 2.12 | 2.11 | 2.93 | 9.99 | 12.52 |
| Particulars | As at 31 March 2026 | As at 31 March 2025 |
|---|---|---|
| I. ASSETS | ||
| 1 Non-current assets | ||
| (a) Property, plant and equipment | 97.99 | 71.28 |
| (b) Capital work-in-progress | 25.79 | 4.90 |
| (c) Investment Property | 7.32 | 7.43 |
| (d) Intangible assets | 0.52 | 0.35 |
| (e) Financial assets | ||
| (i) Investments | 10.18 | 18.21 |
| (ii) Other financial assets | 5.53 | 7.26 |
| (f) Deferred tax assets (net) | 7.02 | 5.26 |
| (g) Income Tax Assets (net) | 1.28 | – |
| (h) Other non-current assets | 0.32 | 7.72 |
| Total non-current assets | 155.95 | 122.41 |
| 2 Current assets | ||
| (a) Inventories | 112.84 | 80.40 |
| (b) Financial assets | ||
| (i) Investments | 65.31 | 70.28 |
| (ii) Trade receivables | 115.62 | 137.20 |
| (iii) Cash and cash equivalents | 1.33 | 15.00 |
| (iv) Bank balances other than (iii) above | 73.88 | 49.76 |
| (v) Loans | 0.14 | 0.19 |
| (vi) Other financial assets | 19.42 | 23.30 |
| (c) Other current assets | 11.10 | 5.78 |
| Total current assets | 399.64 | 381.91 |
| Total Assets | 555.59 | 504.32 |
| II. EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| (a) Equity share capital | 7.67 | 7.67 |
| (b) Other Equity | 432.39 | 395.32 |
| Total equity | 440.06 | 402.99 |
| 2 Non-current liabilities | ||
| (a) Other non-current liabilities | 0.48 | 0.48 |
| (b) Provisions | 7.43 | 0.39 |
| Total non-current liabilities | 7.91 | 0.87 |
| 3 Current Liabilities | ||
| (a) Financial liabilities | ||
| (i) Trade payables (A) Total outstanding dues of micro enterprises and small enterprises | 28.66 | 13.69 |
| (i) Trade payables (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 43.79 | 49.01 |
| (ii) Other financial liabilities | 11.59 | 9.11 |
| (b) Other current liabilities | 21.55 | 25.48 |
| (c) Provisions | 2.03 | 2.63 |
| (d) Current Tax Liabilities (Net) | – | 0.54 |
| Total Current liabilities | 107.62 | 100.46 |
| Total Equity and Liabilities | 555.59 | 504.32 |
| Particulars | Year ended 31 March 2026 | Year ended 31 March 2025 |
|---|---|---|
| A Cash Flow from Operating Activities: | ||
| Profit before tax | 102.70 | 130.09 |
| Adjustments for: | ||
| Depreciation on Property, Plant and Equipment | 15.51 | 12.86 |
| Depreciation on Investment Property | 0.11 | 0.11 |
| Amortisation of Intangible assets | 0.44 | 0.33 |
| (Gain) / Loss on disposal of Property Plant and Equipment | (0.13) | (0.07) |
| Net (gain) / loss arising of financial assets measured at fair value through profit or loss | (4.40) | (3.73) |
| Unrealised (gain) / loss on foreign currency transactions and translations | (0.92) | (0.02) |
| Interest Income from Fixed Deposits and Tax Free Bonds | (7.81) | (7.14) |
| Provision / Liability no longer required written back | (1.96) | (1.38) |
| Provision / (Reversal of Provision) for Credit impaired Trade Receivable | (0.50) | 1.55 |
| Provision for Credit impaired Other Receivables | – | 0.34 |
| Provision for Inventories | 3.08 | (0.81) |
| Operating Profit before Working Capital / Other Changes | 106.12 | 132.13 |
| (Increase)/ Decrease in Inventories | (35.52) | 5.64 |
| (Increase) / Decrease in Trade Receivables | 22.99 | (20.77) |
| (Increase) / Decrease in Other Financial Assets | (0.67) | 2.31 |
| (Increase) / Decrease in Loans | 0.05 | (0.09) |
| (Increase) / Decrease in Other Current Assets | (5.32) | (0.56) |
| (Increase) / Decrease in Other Non-Current Assets | – | 0.01 |
| Increase / (Decrease) in Trade Payables | 9.75 | 7.45 |
| Increase / (Decrease) in Other Financial Liabilities | 0.61 | 0.89 |
| Increase / (Decrease) in Other Current Liabilities | (3.50) | (3.11) |
| Increase / (Decrease) in Other Non-Current Liabilities | – | 0.01 |
| Increase / (Decrease) in Provisions | 4.79 | 0.02 |
| Cash Generated From Operations | 99.30 | 123.93 |
| Income Taxes paid (net of refunds) | (29.20) | (33.06) |
| Net Cash Flow from operating activities (A) | 70.10 | 90.87 |
| B Cash Flow from Investing Activities: | ||
| Capital expenditure (including Capital Work In Progress, Capital Advances and Capital Creditors) | (52.98) | (24.35) |
| Proceeds from Disposal of Property, Plant and Equipment | 0.31 | 0.25 |
| (Purchase)/Sale of Current Investments, Net | 15.40 | (39.44) |
| Redemption of Non-Current Investments | 2.00 | – |
| Movement in Unpaid Dividend Account | 0.11 | (0.08) |
| Proceeds/(Investments) in deposits, Net | (18.28) | 19.86 |
| Interest income received | 8.14 | 5.68 |
| Net Cash Used in Investing Activities (B) | (45.30) | (38.08) |
| C Cash Flow from Financing Activities: | ||
| Dividends paid on equity shares | (38.47) | (38.44) |
| Net Cash Used in Financing Activities (C) | (38.47) | (38.44) |
| Net Increase/(Decrease) in Cash and Cash Equivalents [A+B+C] | (13.67) | 14.35 |
| Cash and Cash Equivalents at the Beginning of the Year | 15.00 | 0.65 |
| Cash and Cash Equivalents as at End of the Year | 1.33 | 15.00 |