Globus Spirits Limited — Quarter and year ended March 31, 2026
Optional commentary: Extracted financial tables from the provided quarterly results document (standalone and consolidated), for the quarter and year ended March 31, 2026.
| S. No. | Particulars | Quarter ended March 31, 2026 (Unaudited) Refer note 9 | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Unaudited) Refer note 9 | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1. | Income | |||||
| (a) | Revenue from operations | 85,108.14 | 93,836.42 | 87,543.91 | 361,278.16 | 351,932.62 |
| (b) | Other income | 491.27 | 272.32 | 366.33 | 1,276.83 | 971.85 |
| Total income | 85,599.41 | 94,108.74 | 87,910.24 | 362,554.99 | 352,904.47 | |
| 2. | Expenses | |||||
| (a) | Cost of materials consumed | 44,448.55 | 46,525.92 | 48,177.66 | 183,872.66 | 180,362.87 |
| (b) | Changes in inventories of finished goods and work-in-progress | (4,558.57) | 439.42 | (2,545.34) | (4,396.60) | (611.04) |
| (c) | Excise duty on sales | 21,877.00 | 22,162.55 | 22,066.72 | 90,254.01 | 98,219.18 |
| (d) | Employee benefits expense | 2,761.73 | 3,043.97 | 2,254.53 | 11,249.37 | 8,877.63 |
| (e) | Finance costs | 1,648.15 | 1,345.23 | 1,304.09 | 5,827.13 | 4,600.45 |
| (f) | Depreciation and amortisation expense | 2,548.18 | 2,240.86 | 2,077.14 | 9,173.99 | 8,161.45 |
| (g) | Other expenses | 13,917.52 | 14,163.83 | 13,705.70 | 54,452.42 | 49,970.43 |
| Total expenses | 82,642.56 | 89,921.78 | 87,040.50 | 350,432.98 | 349,580.97 | |
| 3. | Profit before share of loss of investment accounted for using equity method and tax (1-2) | 2,956.85 | 4,186.96 | 869.74 | 12,122.01 | 3,323.50 |
| 4. | Share of profit/(loss) of investment accounted for using equity method | 1.42 | (52.62) | – | (225.44) | – |
| 5. | Profit before tax (3-4) | 2,958.27 | 4,134.34 | 869.74 | 11,896.57 | 3,323.50 |
| 6. | Tax expense | |||||
| (a) | Current tax | 362.68 | 1,134.70 | 142.06 | 2,649.93 | 453.17 |
| (b) | Deferred tax | 484.17 | (44.54) | 237.24 | 141.15 | 677.88 |
| 7. | Profit after tax (5-6) | 2,111.42 | 3,044.18 | 490.44 | 9,105.49 | 2,192.45 |
| 8. | Other comprehensive income | |||||
| Items that will not be reclassified to profit or loss | ||||||
| Remeasurements gain/(loss) of defined benefit plans | 80.92 | (78.38) | 66.94 | 49.17 | 93.25 | |
| Tax expense impact on above | (20.37) | 19.73 | (16.84) | (12.38) | (23.47) | |
| Items that will be reclassified subsequently to profit or loss | ||||||
| Share of other comprehensive income of investment accounted for using equity method | – | – | – | – | – | |
| Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – | |
| Total other comprehensive income/(loss) | 60.55 | (58.65) | 50.10 | 36.79 | 69.78 | |
| 9. | Total comprehensive income (7+8) | 2,171.97 | 2,985.53 | 540.54 | 9,142.28 | 2,262.23 |
| (a) | Net profit attributed to: | |||||
| Shareholders of the Holding Company | 2,134.21 | 3,065.11 | 554.99 | 9,178.65 | 2,333.45 | |
| Non-controlling interest | (22.79) | (20.93) | (64.55) | (73.16) | (141.00) | |
| (b) | Other comprehensive income attributed to: | |||||
| Shareholders of the Holding Company | 60.55 | (58.65) | 50.10 | 36.79 | 69.78 | |
| Non-controlling interest | – | – | – | – | – | |
| (c) | Total comprehensive income attributed to: | |||||
| Shareholders of the Holding Company | 2,194.76 | 3,006.46 | 605.09 | 9,215.44 | 2,403.23 | |
| Non-controlling interest | (22.79) | (20.93) | (64.55) | (73.16) | (141.00) | |
| 10. | Paid-up equity share capital (face value of ₹ 10/- each) | 2,906.79 | 2,897.21 | 2,888.83 | 2,906.79 | 2,888.83 |
| 11. | Other equity | – | – | – | 106,230.06 | 96,389.43 |
| 12. | Earnings per equity share (“EPS”) (not annualized for the quarter) | |||||
| (a) | Basic | 7.37 | 10.59 | 1.92 | 31.70 | 8.08 |
| (b) | Diluted | 7.36 | 10.51 | 1.92 | 31.70 | 8.08 |
| S. No. | Particulars | Quarter ended March 31, 2026 (Unaudited) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Unaudited) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1. | Segment revenue | |||||
| (a) | Manufacturing | 44,213.17 | 54,952.06 | 49,058.67 | 199,660.41 | 190,340.40 |
| (b) | Consumer | 26,452.24 | 27,594.19 | 25,083.15 | 106,640.95 | 99,483.62 |
| Total segment revenue | 70,665.41 | 82,546.25 | 74,141.82 | 306,301.36 | 289,824.02 | |
| Inter-segment elimination | (7,434.27) | (10,872.38) | (8,664.63) | (35,277.21) | (36,110.58) | |
| Net segment revenue | 63,231.14 | 71,673.87 | 65,477.19 | 271,024.15 | 253,713.44 | |
| Add: Excise duty on sales | 21,877.00 | 22,162.55 | 22,066.72 | 90,254.01 | 98,219.18 | |
| Revenue from operations | 85,108.14 | 93,836.42 | 87,543.91 | 361,278.16 | 351,932.62 | |
| 2. | Segment results | |||||
| (a) | Manufacturing | 648.50 | 1,673.97 | (1,319.17) | 2,930.39 | (4,424.19) |
| (b) | Consumer | 2,939.39 | 3,345.70 | 3,009.92 | 12,551.96 | 10,804.89 |
| Total segment results before tax | 3,587.89 | 5,019.67 | 1,690.75 | 15,482.35 | 6,380.70 | |
| Add: Unallocable other income | 491.27 | 272.32 | 366.33 | 1,276.83 | 971.85 | |
| Less: Unallocable other items | (1,120.89) | (1,157.65) | (1,187.34) | (4,862.61) | (4,029.05) | |
| Profit before tax | 2,958.27 | 4,134.34 | 869.74 | 11,896.57 | 3,323.50 | |
| 3. | Segment assets | |||||
| (a) | Manufacturing | 105,239.60 | 108,393.81 | 111,597.65 | 105,239.60 | 111,597.65 |
| (b) | Consumer | 83,711.56 | 75,237.70 | 69,125.98 | 83,711.56 | 69,125.98 |
| (c) | Unallocable | 35,899.82 | 34,203.46 | 29,943.56 | 35,899.82 | 29,943.56 |
| Total assets | 224,850.98 | 217,834.97 | 210,667.19 | 224,850.98 | 210,667.19 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| A. ASSETS | ||
| 1. Non-current assets | ||
| (a) Property, plant and equipment | 121,388.48 | 98,812.92 |
| (b) Capital work-in-progress | 3,680.85 | 14,989.35 |
| (c) Right-of-use assets | 3,244.56 | 2,700.17 |
| (d) Goodwill | 47.89 | 47.89 |
| (e) Other intangible assets | 252.29 | 307.99 |
| (f) Investment accounted for using equity method | 627.56 | – |
| (g) Financial assets | ||
| (i) Investments | 0.30 | 0.30 |
| (ii) Other financial assets | 3,796.77 | 2,353.16 |
| (h) Income-tax assets (net) | 427.12 | 881.57 |
| (i) Other non-current assets | 8,154.27 | 8,562.08 |
| Total non-current assets | 141,620.09 | 128,655.43 |
| 2. Current assets | ||
| (a) Inventories | 28,665.06 | 20,886.99 |
| (b) Financial assets | ||
| (i) Trade receivables | 32,136.88 | 32,298.92 |
| (ii) Cash and cash equivalents | 1,040.77 | 1,518.18 |
| (iii) Bank balances other than cash and cash equivalents above | 6,024.81 | 7,669.53 |
| (iv) Loans | 1.85 | 6.58 |
| (v) Other financial assets | 1,574.71 | 2,178.93 |
| (c) Other current assets | 13,786.81 | 17,452.63 |
| Total current assets | 83,230.89 | 82,011.76 |
| TOTAL ASSETS (1+2) | 224,850.98 | 210,667.19 |
| B. EQUITY AND LIABILITIES | ||
| 1. Equity | ||
| (a) Equity share capital | 2,906.79 | 2,888.83 |
| (b) Other equity | 106,230.06 | 96,389.43 |
| Equity attributable to the owners of the Holding Company | 109,136.85 | 99,278.26 |
| Non-controlling interest | (213.25) | (140.09) |
| Total equity | 108,923.60 | 99,138.17 |
| 2. Liabilities | ||
| Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 22,325.19 | 16,192.64 |
| (ii) Lease liabilities | 775.91 | 464.39 |
| (b) Provisions | 731.90 | 422.85 |
| (c) Deferred tax liabilities (net) | 9,150.53 | 8,997.00 |
| (d) Other non current liabilities | 197.66 | 210.94 |
| Total non-current liabilities | 33,181.19 | 26,287.82 |
| 3. Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 29,182.83 | 37,029.73 |
| (ii) Lease liabilities | 458.66 | 298.41 |
| (iii) Acceptances | 19,950.35 | 24,092.69 |
| (iv) Trade payables | ||
| – Total outstanding due to micro enterprises and small enterprises | 5,010.85 | 5,690.95 |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 19,426.80 | 13,038.57 |
| (v) Other financial liabilities | 1,865.94 | 1,805.06 |
| (b) Other current liabilities | 6,165.21 | 2,748.09 |
| (c) Provisions | 685.55 | 537.70 |
| Total current liabilities | 82,746.19 | 85,241.20 |
| TOTAL EQUITY AND LIABILITIES (1+2+3) | 224,850.98 | 210,667.19 |
| Particulars | For the year ended March 31, 2026 (Audited) | For the year ended March 31, 2025 (Audited) |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit before share of loss of investment accounted for using equity method and tax | 11,896.57 | 3,323.50 |
| Adjustment for: | ||
| Share of loss of investment accounted for using equity method | 225.44 | – |
| Depreciation and amortisation expense | 9,173.99 | 8,161.45 |
| Share based payment to employees | 1,424.63 | 742.10 |
| Balances written off | 30.07 | 199.55 |
| Allowance for expected credit loss | 307.46 | 200.21 |
| Liabilities/provisions no longer required, written back | (247.46) | (83.60) |
| Finance costs | 5,827.13 | 4,600.45 |
| Interest income | (863.08) | (759.00) |
| Amortisation of deferred government grants | (13.28) | (13.27) |
| Gain on disposal |