SPINAROO COMMERCIAL LIMITED — Year ended 31st March 2026 (Audited)
| Particulars | As at 31st March 2026 (Audited) | As at 31st March 2025 (Audited) |
|---|---|---|
| I Equity and Liabilities | ||
| 1 Shareholders’ funds | ||
| (a) Share capital | 699.40 | 500.00 |
| (b) Reserves and surplus | 983.63 | 246.75 |
| 2 Non-current liabilities | ||
| (a) Long-term borrowings | – | 71.19 |
| (b) Long-term provisions | 5.49 | 5.17 |
| 3 Current liabilities | ||
| (a) Short-term borrowings | 650.69 | 707.65 |
| (b) Trade payables- | ||
| (A) total outstanding dues of micro enterprises and small enterprises; and | 380.68 | 126.38 |
| (B) total outstanding dues of creditors other than micro enterprises and small enterprises | 12.83 | 271.60 |
| (c) Other current liabilities | 50.89 | 63.03 |
| (d) Short-term provisions | 0.45 | 29.47 |
| TOTAL Equity and Liabilities | 2,784.06 | 2,021.23 |
| II Assets | ||
| 1 Non-current assets | ||
| (a) Property, Plant and Equipment and Intangible assets | ||
| (i) Property, Plant and Equipment | 151.58 | 161.88 |
| (ii) Intangible assets | 0.14 | 0.04 |
| (iii) Capital work-in-progress | 32.47 | – |
| (b) Non-current investments | 173.74 | 42.69 |
| (c) Deferred tax assets (net) | 10.72 | 11.49 |
| (d) Other non-current assets | 11.48 | 11.48 |
| 2 Current assets | ||
| (a) Inventories | 1,747.07 | 1,261.34 |
| (b) Trade receivables | 490.07 | 384.28 |
| (c) Cash and cash equivalents | 15.40 | 59.46 |
| (d) Short-term loans and advances | 59.68 | 88.58 |
| (e) Other Current Assets | 91.71 | – |
| TOTAL Assets | 2,784.06 | 2,021.23 |
| Particulars | For the six month ended 31st March 2026 (Audited) | For the six month ended 30th September 2025 (Unaudited) | For the six month ended 31st March 2025 (Audited) | For the year ended 31st March 2026 (Audited) | For the year ended 31st March 2025 (Audited) |
|---|---|---|---|---|---|
| I. Revenue from operations | 1,989.83 | 1,936.95 | 1,829.98 | 3,926.78 | 3,931.47 |
| II. Other income | 0.38 | 0.58 | 2.13 | 0.95 | 2.13 |
| III. Total Income (I + II) | 1,990.20 | 1,937.53 | 1,832.11 | 3,927.73 | 3,933.61 |
| IV. Expenses: | |||||
| Cost of materials consumed | 1,880.63 | 1,562.37 | 1,526.13 | 3,443.00 | 3,443.35 |
| Purchases of Stock in Trade | 60.00 | – | – | 60.00 | – |
| Changes in inventories of: | |||||
| Finished goods | (301.61) | 147.78 | (145.71) | (153.83) | (263.57) |
| Work-in-progress and Stock in Trade | 160.03 | (82.51) | 103.66 | 77.53 | 65.28 |
| Scrap | (23.54) | 6.36 | (5.43) | (17.18) | 2.92 |
| Employee benefits expense | 25.64 | 26.45 | 25.40 | 52.09 | 51.97 |
| Finance costs | 25.66 | 15.45 | 34.26 | 41.11 | 70.05 |
| Depreciation and amortisation expense | 10.67 | 14.51 | 14.21 | 25.17 | 28.72 |
| Other expenses | 196.69 | 187.76 | 165.29 | 384.46 | 337.96 |
| Total expenses | 1,974.18 | 1,878.17 | 1,717.79 | 3,852.34 | 3,736.68 |
| V. Profit before exceptional and extraordinary items and tax (III – IV) | 16.03 | 59.36 | 114.31 | 75.38 | 196.92 |
| VI. Exceptional items | – | – | – | – | – |
| VII. Profit before extraordinary items and tax (V – VI) | 16.03 | 59.36 | 114.31 | 75.38 | 196.92 |
| VIII. Extraordinary items | – | – | – | – | – |
| IX. Profit before tax (VII – VIII) | 16.03 | 59.36 | 114.31 | 75.38 | 196.92 |
| X. Tax expense: | |||||
| Current tax | 7.19 | 11.55 | 29.27 | 18.74 | 50.34 |
| Deferred tax | (2.78) | 3.56 | 0.33 | 0.78 | 0.39 |
| Earlier Year Tax | 2.24 | – | 2.36 | 2.24 | 2.36 |
| XI. Profit/(Loss) for the period from continuing operations (IX – X) | 9.37 | 44.25 | 82.35 | 53.62 | 143.83 |
| XII. Profit/(loss) from discontinuing operations | – | – | – | – | – |
| XIII. Tax expense of discontinuing operations | – | – | – | – | – |
| XIV. Profit/(loss) from Discontinuing operations (after tax) (XII – XIII) | – | – | – | – | – |
| XV. Profit (Loss) for the period (XI + XIV) | 9.37 | 44.25 | 82.35 | 53.62 | 143.83 |
| XVI. Earnings per equity share: | |||||
| Basic | 0.13 | 0.63 | 1.65 | 0.77 | 2.88 |
| Diluted | 0.13 | 0.63 | 1.65 | 0.77 | 2.88 |
| Particulars | For the period ended March 31, 2026 (Audited) | For the year ended March 31, 2025 (Audited) |
|---|---|---|
| A. Cash Flow from Operating Activities | ||
| Net Profit Before Tax | 75.38 | 196.92 |
| Adjustments for: | ||
| Depreciation and amortisation | 25.17 | 28.72 |
| Provision for Gratuity | 0.32 | 0.09 |
| Interest on Fixed Deposit | (0.95) | (2.13) |
| Interest Paid on Term Loan | 41.11 | 70.07 |
| Operating Profit before Working Capital changes | 141.04 | 293.67 |
| Adjustment for Working capital Changes: | ||
| Decrease / (Increase) in Short Term Loans & Advances | 28.90 | (8.45) |
| Decrease / (Increase) in Stock for Trade | (485.73) | (150.56) |
| Decrease / (Increase) in Trade Receivable | (105.80) | (8.77) |
| Decrease / (Increase) in Other Current Assets | (91.71) | – |
| Increase / (Decrease) in Other Current Liabilities | (12.14) | (44.76) |
| Increase / (Decrease) in Short Term Borrowings | (56.96) | 37.59 |
| Increase / (Decrease) in Short Term Provision | 0.03 | 14.15 |
| Increase / (Decrease) in Trade payable | (4.48) | 13.32 |
| Cash Generated from/(used in) Operations | (586.85) | 146.19 |
| Direct Taxes paid | (50.02) | (52.70) |
| Net Cash (Used in) / Generated by Operating Activities | (636.87) | 93.49 |
| B. Cash Flows from Investing Activities | ||
| (Increase)/Decrease in Non Current Investments | (131.05) | (1.92) |
| (Increase)/Decrease in Capital WIP | (32.47) | – |
| Interest on Fixed Deposit | 0.95 | 2.13 |
| Payment for Fixed Assets Purchases | (14.98) | (13.19) |
| Increase in security deposit | – | (0.20) |
| Net Cash (Used in)/ Generated by Investing Activities | (177.54) | (13.17) |
| C. Cash Flows from Financing Activities | ||
| Proceeds from Long Term Borrowings | – | 27.95 |
| Proceeds from Issue of Shares (Issued on premium) | 882.65 | – |
| Repayment of Borrowings | (71.19) | (38.45) |
| Interest paid on Term Loan | (41.11) | (70.07) |
| Net Cash (Used in)/ Generated by Financing Activities | 770.36 | (80.56) |
| Net Increase/(Decrease) in Cash and Cash Equivalents (A+B+C) | (44.06) | (0.25) |
| Cash and Cash Equivalents at the beginning of the year | 59.46 | 59.71 |
| Cash and Cash Equivalents at the end of the year | 15.40 | 59.46 |