Exxaro Tiles Limited — Quarter and year ended 31st March, 2026 (reported on 05th May 2026)
Annexure — A
| Sr. No | Particular | Internal Auditor | Details |
|---|---|---|---|
| 1 | Reason for change viz. re-appointment, resignation, removal, death or otherwise | Mr. Mitesh Koshti | Re-appointment |
| 2 | Date of re-appointment/ cessation (as applicable) | Mr. Mitesh Koshti | Date of Re-Appointment: 05th May 2026; Term of Appointment: -; Financial Year 2026-27 |
| 3 | Brief Profile (in case of appointment) | Mr. Mitesh Koshti | Qualified Master in Commerce (Accounts and Audit); multi-industry work experience spanning more than 10 years; earlier worked with Naresh J. Patel & Co. (Chartered Accountants, Ahmedabad) in Internal Audit Department; set up and managed a lean and effective internal audit function using contemporary audit practices including leveraging data analytics and data visualization tools |
| 4 | Disclosure of Relationships between Directors (in case of appointment of a Director) | Mr. Mitesh Koshti | Not Applicable |
| Particulars | Quarter Ended 31.03.2026 (Audited) (Refer note – 6) | Quarter Ended 31.12.2025 (Unaudited) | Quarter Ended 31.03.2025 (Audited) (Refer note – 6) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| I Revenue from Operations | 8,319.32 | 6,855.75 | 9,108.65 | 28,182.28 | 29,963.42 |
| II Other Income | 30.75 | 16.18 | 32.70 | 70.86 | 106.52 |
| III Total Income (I+II) | 8,350.07 | 6,871.93 | 9,141.36 | 28,253.14 | 30,069.95 |
| Cost of materials consumed | 2,219.05 | 2,301.04 | 2,866.49 | 8,089.15 | 9,762.99 |
| Purchases of stock-in-trade | 900.53 | 324.15 | 838.84 | 1,517.10 | 2,368.93 |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 814.03 | (97.32) | 261.85 | 868.28 | (502.69) |
| Employee benefit expense | 470.57 | 641.02 | 747.14 | 2,609.27 | 2,781.10 |
| Finance Costs | 315.70 | 355.74 | 286.42 | 1,195.73 | 1,196.45 |
| Depreciation and amortisation expense (Refer note – 7) | 241.89 | 245.52 | 235.29 | 966.41 | 951.77 |
| Power & Fuel Expenses | 2,777.74 | 2,445.12 | 2,734.15 | 10,213.87 | 10,123.44 |
| Other Expenses | 552.43 | 603.21 | 762.85 | 2,492.17 | 3,302.36 |
| Total Expenses (IV) | 8,291.94 | 6,818.48 | 8,733.04 | 27,951.98 | 29,984.36 |
| V Profit / (Loss) before exceptional items and tax (III-IV) | 58.13 | 53.44 | 408.32 | 301.16 | 85.59 |
| VI Exceptional Items | – | – | – | – | – |
| VII Profit/ (loss) after exceptions items and tax (V-VI) | 58.13 | 53.44 | 408.32 | 301.16 | 85.59 |
| (1) Current Tax (including tax expense of prior years) | 4.65 | 12.70 | 21.97 | 56.82 | 157.06 |
| (2) MAT credit availed/(entitlement) | (4.65) | (12.70) | (21.97) | (56.82) | (21.97) |
| (3) Deferred Tax | 27.39 | 16.80 | 111.72 | 90.58 | 28.76 |
| IX Profit / (Loss) for the period from continuing Operations (VII-VIII) | 30.74 | 36.64 | 296.60 | 210.58 | (78.26) |
| X Profit/(Loss) from discontinuing Operation | – | – | – | – | – |
| XI Tax Expense of discontinuing operations | – | – | – | – | – |
| XII Profit / (Loss) from discontinuing continuing Operations (after tax) (X-XI) | – | – | – | – | – |
| XIII Profit/(loss) for the period (IX+XII) | 30.74 | 36.64 | 296.60 | 210.58 | (78.26) |
| A. (i) Items that will not be reclassified to profit or loss | (2.39) | 5.38 | (22.41) | 13.75 | 21.53 |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | 0.62 | (1.40) | 5.82 | (3.58) | (5.60) |
| 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 | – | – | – | – | – |
| XV Total Comprehensive Income for the period (XIII+XIV) | 28.97 | 40.62 | 280.01 | 220.75 | (62.33) |
| Paid-up Equity Share Capital (Face Value Rs. 1 Each) | 4,474.11 | 4,474.11 | 4,474.11 | 4,474.11 | 4,474.11 |
| Earnings per equity share (for continuing operation) – Basic | 0.01 | 0.01 | 0.07 | 0.05 | (0.02) |
| Earnings per equity share (for continuing operation) – Diluted | 0.01 | 0.01 | 0.07 | 0.05 | (0.02) |
| Earnings per equity share (for discontinued operation) – Basic | – | – | – | – | – |
| Earnings per equity share (for discontinued operation) – Diluted | – | – | – | – | – |
| Earning per equity share (for discontinued & continuing operation) – Basic | 0.01 | 0.01 | 0.07 | 0.05 | (0.02) |
| Earning per equity share (for discontinued & continuing operation) – Diluted | 0.01 | 0.01 | 0.07 | 0.05 | (0.02) |
| Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| A ASSETS | ||
| 1 Non-Current Assets | ||
| Property, Plant & Equipment | 18,664.09 | 19,134.85 |
| Right of Use assets | 299.53 | – |
| Financial Assets – Investments | 13.66 | 1.00 |
| Financial Assets – Loans & Advances | – | 61.93 |
| Financial Assets – Other Financial Asset | 171.03 | 148.38 |
| Sub-Total (Non-Current Assets) | 19,148.31 | 19,346.16 |
| 2 Current Assets | ||
| Inventories | 15,728.16 | 16,442.73 |
| Financial Assets – Trade Receivables | 9,026.01 | 10,979.50 |
| Financial Assets – Cash & Cash equivalents | 121.89 | 10.75 |
| Financial Assets – Bank Balances other than cash & Cash equivalents | 400.38 | 259.58 |
| Financial Assets – Loans & Advances | 2.80 | 2.80 |
| Financial Assets – Other Financial Assets | – | – |
| Other Current Assets | 3,057.25 | 1,344.15 |
| Sub-Total (Current Assets) | 28,336.49 | 29,039.50 |
| TOTAL ASSETS (1+2) | 47,484.80 | 48,385.66 |
| B EQUITY AND LIABILITIES | ||
| 3 Equity | ||
| Equity Share Capital | 4,474.11 | 4,474.11 |
| Other Equity | 23,364.35 | 23,143.60 |
| Sub-Total (Equity) | 27,838.46 | 27,617.71 |
| 4 Non-Current Liabilities | ||
| Financial Liabilities – Long-Term Borrowings | 2,040.99 | 1,375.01 |
| Financial Liabilities – Lease Liability | 294.53 | – |
| Financial Liabilities – Other Financial Liabilities | 69.69 | 55.19 |
| Provisions | 190.10 | 161.63 |
| Deferred Tax Liabilities (Net) | 847.44 | 810.10 |
| Sub-Total (Non-Current Liabilities) | 3,442.75 | 2,401.93 |
| 5 Current Liabilities | ||
| Financial Liabilities – Short-term Borrowings | 7,058.00 | 7,628.51 |
| Financial Liabilities – Lease Liability | 2.49 | – |
| Financial Liabilities – Trade Payables | 7,900.34 | 9,625.81 |
| Financial Liabilities – Other Financial Liabilities | 428.06 | 461.72 |
| Other Current Liabilities | 680.60 | 569.99 |
| Provisions | 77.28 | 58.03 |
| Current Tax Liabilities (Net) | 56.82 | 21.97 |
| Sub-Total (Current Liabilities) | 16,203.59 | 18,366.03 |
| TOTAL EQUITY AND LIABILITIES (3+4+5) | 47,484.80 | 48,385.66 |
| Particulars | For the period ended March 31, 2026 | For the period ended March 31, 2025 |
|---|---|---|
| A. Cash Flow from Operating Activity | ||
| Net Profit Before Tax | 301.16 | 85.59 |
| Adjustments For: Depreciation | 966.41 | 951.77 |
| Adjustments For: Interest & Financial Expenses | 1,195.73 | 1,196.45 |
| Adjustments For: (Gain)/Loss on Sales of Assets | (0.61) | 5.71 |
| Adjustments For: Bad Debts written off | 11.71 | – |
| Adjustments For: Interest Received on Deposits | (36.86) | (66.51) |
| Adjustments For: Loss/(Gain) on Investments | 8.70 | (4.38) |
| Adjustments For: Provision for Debtors | 8.70 | (4.38) |
| Operation profit before Working Capital Changes | 2,145.08 | 2,088.99 |
| 2,446.24 | 2,174.58 | |
| Adjustments For: Inventories | 714.57 | (932.87) |
| Adjustments For: Trade Receivables | 1,933.09 | 690.89 |
| Adjustments For: Other Non-Current Financial Assets | (24.79) | (34.43) |
| Adjustments For: Financial Assets- Loans | – | – |
| Adjustments For: Short-term loans and advances | (335.06) | 12.12 |
| Adjustments For: Trade Payables | (1,736.49) | 528.27 |
| Adjustments For: Short-term Provisions | 19.26 | 43.73 |
| Adjustments For: Other Non-current Financial Liabilities | 14.50 | 10.76 |
| Adjustments For: Long-term Provisions | 42.23 | 30.30 |
| Adjustments For: Other Current Liabilities | 110.61 | (66.71) |
| Adjustments For: Other Current Financial Liabilities | (78.61) | 73.02 |
| Adjustments For: Taxes Paid | (21.97) | (167.20) |
| Cash Generated from Operations | 637.34 | 187.89 |
| 3,083.58 | 2,362.47 | |
| B. Cash Flow from Investment Activities | ||
| Changes in Creditors for Fixed Assets | 44.95 | (50.77) |
| Purchase of Property, Plant and Equipments | (921.13) | (715.16) |
| Initial Cost of Acquition of ROU | (1.71) | – |
| Proceeds from sale of PPE | 435.00 | 26.61 |
| Bank Balances not considered as Cash Equivalent | (140.80) | (0.78) |
| Change in Short-term loans and advances – Capital Advance | (1,378.04) | 50.90 |
| Purchase of Investment | (12.66) | – |
| Sale of Investment | – | 99.59 |
| Investment in subsidiary | – | – |
| Loan advanced to subsidiary | 61.93 | 24.01 |
| Gain/(Loss)on Investments | – | – |
| Interest Received | 36.86 | 66.51 |
| Net Cash Flow from Investment Activities | (1,875.60) | (499.09) |
| C. Cash Flow from Financial Activities | ||
| Changes in Long Term Borrowings (Net) | 665.98 | (766.66) |
| Changes in Short Term Borrowings (Net) | (570.52) | 24.99 |
| Lease Liability Payment | (12.49) | – |
| Interest & Financial Expenses | (1,179.81) | (1,196.45) |
| Net Cash Flow from Financial Activities | (1,096.84) | (1,938.13) |
| Total of Cash Flow (A+B+C) | 111.14 | (74.75) |
| Cash & Cash Equivalent at the beginning of the period | 10.75 | 85.50 |
| Cash & Cash Equivalent at the ending of the period | 121.89 | 10.75 |
| Cash & Cash Equivalent comprising of Cash on Hand | 11.93 | 6.76 |
| Cash & Cash Equivalent comprising of Balances with Scheduled Banks | 109.96 | 3.99 |
| 121.89 | 10.75 |
| Particulars | Quarter Ended 31.03.2026 (Audited) (Refer note – 6) | Quarter Ended 31.12.2025 (Unaudited) | Quarter Ended 31.03.2025 (Audited) (Refer note – 6) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| I Revenue from Operations | 9,990.46 | 7,110.93 | 9,498.35 | 30,490.30 | 30,421.49 |
| II Other Income | 30.75 | 16.18 | 30.95 | 70.74 | 100.38 |
| III Total Income (I+II) | 10,021.21 | 7,127.11 | 9,529.30 | 30,561.04 | 30,521.87 |
| Cost of materials consumed | 2,219.05 | 2,301.04 | 2,866.49 | 8,089.15 | 9,762.99 |
| Purchases of stock-in-trade | 2,448.28 | 535.78 | 1,156.17 | 3,583.45 | 2,692.14 |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 810.98 | (97.32) | 261.85 | 865.22 | (502.69) |
| Employee benefit expense | 596.24 | 641.02 | 747.14 | 2,734.94 | 2,781.10 |
| Finance Costs | 315.27 | 357.91 | 286.43 | 1,198.87 | 1,196.69 |
| Depreciation and amortisation expense | 241.90 | 245.53 | 235.29 | 966.42 | 951.77 |
| Power & Fuel Expenses | 2,777.74 | 2,445.12 | 2,734.15 | 10,213.87 | 10,123.44 |
| Other Expenses | 568.33 | 609.03 | 761.33 | 2,510.25 | 3,293.37 |
| Total Expenses (IV) | 9,977.79 | 7,038.11 |