Amraworld Agrico Limited — Quarter and year ended 31 March 2026 (Date: 05.05.2026)
| Sl no. | Particulars | 31-Mar-26 (Audited) | 31-Dec-25 (Unaudited) | 31-Mar-25 (Audited) | 31-Mar-26 (Audited) | 31-Mar-25 (Audited) |
|---|---|---|---|---|---|---|
| Quarter Ended | Year Ended | |||||
| INCOME | ||||||
| (a) | Gross Revenue from sale of products | – | – | – | – | – |
| (b) | Other Operating Revenue | – | – | (30.88) | (99.01) | 45.94 |
| 1 | Revenue from Operations | – | – | (30.88) | (99.01) | 45.94 |
| 2 | Other Income | – | – | – | – | – |
| 3 | Total Income | – | – | (30.88) | (99.01) | 45.94 |
| EXPENSES | ||||||
| (a) | Cost of materials consumed | – | – | – | – | – |
| (b) | Purchases of Stock-in-Trade | – | – | – | – | – |
| (c) | Changes in inventories of finished goods, work-in-progress, and stock-in-trade | – | – | – | – | – |
| (d) | Employee benefit expense | 0.60 | 0.61 | 6.98 | 3.33 | 9.44 |
| (e) | Finance Costs | – | – | – | – | – |
| (f) | Depreciation and amortization expense | – | – | – | – | – |
| (g) | Other expenses | 0.39 | – | 0.48 | 7.17 | 8.44 |
| 4 | Total Expenses | 0.99 | 0.61 | 7.46 | 10.51 | 17.88 |
| 5 | Profit / (Loss) from operations before exceptional items Tax (1-2) | (0.99) | (0.61) | (38.34) | (109.52) | 28.06 |
| 6 | Exceptional Items | – | – | – | – | – |
| 7 | Profit / (Loss) before Tax (5 ± 6) | (0.99) | (0.61) | (38.34) | (109.52) | 28.06 |
| 8 | Tax Expense | – | – | – | (0.60) | 2.56 |
| 9 | Net Profit / (Loss) after Tax (7 – 8) | (0.99) | (0.61) | (38.34) | (108.92) | 25.50 |
| 10 | Other Comprehensive Income (net of tax ) | – | – | – | – | – |
| (i) Items that will not be reclassified to profit or loss | – | – | – | – | – | |
| A | (ii) Income tax relating to items that will not be reclassified to profit or loss | – | – | – | – | – |
| (i) Items that will be reclassified to profit or loss | – | – | – | – | – | |
| B | (ii) Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – |
| 11 | Total Comprehensive Income for the period (9 ± 10) | (0.99) | (0.61) | (38.34) | (108.92) | 25.50 |
| 12 | Paid-up equity share capital (Face Value of Rs. 1/- each) | 1,203.00 | 1,203.00 | 1,203.00 | 1,203.00 | 1,203.00 |
| 13 | Other Equity | – | – | – | (153.42) | (44.49) |
| 14 | Earnings Per Share (of Rs. 1/- each) (not annualised): | |||||
| (a) | Basic | (0.00) | (0.00) | (0.03) | (0.09) | 0.02 |
| (b) | Diluted | (0.00) | (0.00) | (0.03) | (0.09) | 0.02 |
| Standalone Statement of Assets and Liabilities | As at 31st March, 2026 Audited |
As at 31st March, 2025 Audited |
|---|---|---|
| Particulars | ||
| A | ASSETS | |
| 1 | Non-current assets | |
| Property, plant and equipment | – | |
| Capital work-in-progress | – | |
| Other intangible assets | – | |
| Investments in subsidiaries, associates and joint ventures | – | |
| Financial assets | ||
| Investments | 1,282.98 | |
| Loans | – | |
| Other financial assets | – | |
| Income Tax assets (net) | – | |
| Deferred tax assets (net) | – | |
| Other non-current assets | – | |
| Sub-total – Non-Current Assets | 1,282.98 | |
| 2 | Current assets | |
| Inventories | – | |
| Financial assets | ||
| Investments | – | |
| Trade receivables | – | |
| Cash and cash equivalents | 1.22 | |
| Bank balances other than Cash and Cash equivalents above | 0.81 | |
| Loans, Current | – | |
| Other financial assets | 0.01 | |
| Other current assets | – | |
| Assets classified as held for sale | – | |
| Sub-total – Current Assets | 2.04 | |
| TOTAL – ASSETS | 1,285.02 | |
| B | EQUITY AND LIABILITIES | |
| 1 | Equity | |
| Equity Share capital | 1,203.00 | |
| Other equity | (153.42) | |
| Sub-total – Shareholders’ funds | 1,049.58 | |
| 2 | LIABILITIES | |
| Non-current liabilities | ||
| Financial liabilities | ||
| Borrowings, non-Current | – | |
| Provisions | – | |
| Income tax liabilities (net) | – | |
| Other non-current liabilities | – | |
| Sub-total – Non-current liabilities | – | |
| 3 | Current liabilities | |
| Financial liabilities | ||
| Borrowings, Current | – | |
| Trade payables, Current | – | |
| Other financial liabilities | 230.00 | |
| Other current liabilities | 5.44 | |
| Provisions | – | |
| Current tax liabilities (net) | – | |
| Sub-total – Current liabilities | 235.44 | |
| TOTAL – EQUITY AND LIABILITIES | 1,285.02 |
| Particulars | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Profit before tax | 109.52- | 28.06 |
| Adjustment For : | ||
| Share of (profit)/loss from investment in partnership firm | – | – |
| Depreciation/amortization on continuing operation | – | – |
| Loss on Sale of Fixed Assets | – | – |
| Operating profit before working capital changes | 109.52- | 28.06 |
| Movement in Working Capital : | ||
| Increase/(decrease) in Inventory | – | – |
| Increase/(decrease) in Trade receivables | – | – |
| Increase/(decrease) in Short Term Loan & Advances | – | – |
| Increase/(decrease) in Current Liabilities | 117.06- | 347.55 |
| Increase/(decrease) in Trade Payable | – | – |
| Increase/(decrease) in Other Current Assets | 0.46 | 30.88 |
| Direct taxes paid (net of refunds) | 0.60 | 2.56- |
| Net Cash Flow from Operating Activities(A) | 225.53- | 403.93 |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Investments In Shares /withdrawl in Partnership Firm | 171.24 | 892.60- |
| Purchase / Sale of Fixed Assets | – | – |
| Interest Received | – | – |
| Change in Bank balances not considered as cash | – | – |
| Increase/(decrease) in Long Term Loan & Advances | 53.88 | 487.02 |
| Net Cash Flow from Invesing Activities(B) | 225.11 | 405.57- |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceed (Repayment) from long term borrowing | – | – |
| Proceed (Repayment) from short term borrowing | – | – |
| Finance Cost | – | – |
| Proceed from Other Non Current Assets | – | – |
| Net Cash Flow from Financing Activities(C) | – | – |
| Net increase/(decrease) in cash & cash equivalents(A+B+C) | 0.42- | 1.64- |
| Cash and Cash equivalents (Opening Balance) | 2.45 | 4.09 |
| Cash and Cash equivalents (Closing Balance) | 2.03 | 2.45 |