Grand Foundry Limited — Audited financial results for the quarter and year ended March 31, 2026
| Particulars | Note No. | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|---|
| A. ASSETS | |||
| 1. Non-current assets | |||
| (a) Property, Plant and Equipment | – | – | |
| (b) Capital Work in Progress | – | – | |
| (c) Financial Assets | |||
| (i) Investment | – | – | |
| (ii) Loans | – | – | |
| (iii) Others financial assets | – | – | |
| (d) Deferred tax assets (Net) | – | – | |
| (e) Other non-current assets | – | – | |
| Total Non-current assets | – | – | |
| 2. Current assets | |||
| (a) Inventories | 17 | 84.56 | – |
| (b) Financial Assets | |||
| (i) Investments | 3 | – | – |
| (ii) Trade receivables | 4 | 1,242.02 | 0.17 |
| (iii) Loans | 5 | 10.14 | 0.36 |
| (iv) Cash and cash equivalents | 6 | – | 0.01 |
| (c) Other current assets | – | – | |
| Total Current Assets | 1,336.72 | 0.54 | |
| TOTAL ASSETS | 1,336.72 | 0.54 | |
| B. EQUITY AND LIABILITIES | |||
| Equity | |||
| (a) Equity Share capital | 7 | 1,217.20 | 1,217.20 |
| (b) Other Equity | 8 | (1,762.54) | (1,780.67) |
| Total Equity | (545.34) | (563.47) | |
| Liabilities | |||
| 1. Non-current liabilities | |||
| (a) Financial Liabilities | |||
| (i) Borrowing | 9 | 679.22 | – |
| (ii) Other Financial Liabilities | – | – | |
| (b) Deferred Tax Liabilities (Net) | – | – | |
| Total Non-current liabilities | 679.22 | – | |
| 2. Current liabilities | |||
| (a) Financial Liabilities | |||
| (i) Borrowings | 10 | – | 558.29 |
| (ii) Trade payables | 11 | – | – |
| a) Total outstanding dues of micro and small enterprises | – | – | |
| b) Total outstanding dues of creditors other than micro and small enterprises | 1,164.37 | 1.43 | |
| (iii) Other financial liabilities | 12 | 8.13 | – |
| (b) Other current liabilities | 13 | 30.34 | 4.29 |
| (c) Current tax liabilities (Net) | – | – | |
| Total Current Liabilities | 1,202.84 | 564.01 | |
| TOTAL EQUITY AND LIABILITIES | 1,336.72 | 0.54 |
| S. No. | Particulars | Results for the Quarters Ended | Year ended |
|---|---|---|---|
| March 31, 2026 (Audited) | March 31, 2026 (Audited) | ||
| I | Revenue from Operations | 1,052.56 | 1,052.56 |
| II | Other Income | – | – |
| III | Total Income from operations (net) | 1,052.56 | 1,052.56 |
| IV | Expenses | ||
| Cost of sale & services | 1,000.03 | 1,000.03 | |
| Changes in Inventories of finished goods, work in progress and stock in trade | (84.56) | (84.56) | |
| Employee benefit expenses | 7.75 | 17.22 | |
| Finance costs | 19.09 | 56.24 | |
| Depreciation and amortisation expenses | – | – | |
| Other Expenses | 21.51 | 45.50 | |
| IV | Total Expenses (IV) | 963.82 | 1,034.43 |
| V | Profit/(Loss) before exceptional items (III-IV) | 88.74 | 18.13 |
| VI | Exceptional Items | – | – |
| VII | Profit/(Loss) before tax (V-VI) | 88.74 | 18.13 |
| VIII | Tax Expenses | ||
| (1) Current tax | – | – | |
| (2) Tax expense earlier year | – | – | |
| (3) Deferred tax Assets/Liability | – | – | |
| IX | Profit/(Loss) for the period (VII-VIII) | 88.74 | 18.13 |
| X | Other Comprehensive Income | ||
| A. (I) Items that will not be reclassified to profit or loss | – | – | |
| (II) Income tax related to items that will not be reclassified to profit or loss | – | – | |
| XI | Total Comprehensive Income for the period (IX+X) | 88.74 | 18.13 |
| Weighted average number of Equity Shares Outstanding During the Period | 3,04,30,000.00 | 3,04,30,000.00 | |
| Face Value of Equity Share Capital | 4.00 | 4.00 | |
| XVI | Earning per Equity Share | ||
| (1) | Basic | 0.29 | 0.06 |
| (2) | Diluted | 0.29 | 0.06 |
| S.No. | Particulars | Year ended March 31, 2026 Audited | Year ended March 31, 2025 Audited |
|---|---|---|---|
| A | CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit/(Loss) before tax | 18.13 | (68.06) | |
| Finance Cost | 56.24 | 38.75 | |
| Depreciation and amortisation expense | – | – | |
| A | Operating profit / (loss) before working capital changes | 74.37 | (29.30) |
| Adjustments for Changes in working capital: | |||
| Decrease/(Increase) in other current assets | 0.01 | (0.01) | |
| Decrease/(Increase) in inventories | (84.56) | – | |
| Decrease/(Increase) in trade receivables | (1,242.02) | 2.09 | |
| Decrease/(Increase) in short term loans & advances | 0.17 | (0.39) | |
| Increase/(decrease) in trade payables | 1,162.94 | (1.56) | |
| Increase/(decrease) in current financial liabilities | 8.13 | (1.68) | |
| Increase/(decrease) in other current liabilities | 26.05 | – | |
| Cash used in operating activities post working capital changes | (54.91) | (69.61) | |
| Income taxes (paid) / refund (net) | – | – | |
| A | Net cash used in operating activities | (54.91) | (69.61) |
| B | CASH FLOW FROM INVESTING ACTIVITIES | ||
| Capital expenditure on fixed assets | – | – | |
| Sale of Investment | – | – | |
| Investment in shares | – | – | |
| B | Net cash flow generated from (used in) investing activities | – | – |
| C | CASH FLOW FROM FINANCING ACTIVITIES | ||
| Repayment of short term borrowings | (558.29) | 108.13 | |
| Proceeds of long term borrowings | 679.22 | – | |
| Finance Cost | (56.24) | (38.75) | |
| C | Net Cash from Financing Activities | 64.69 | 69.38 |
| Net Increase/(Decrease) in Cash and Cash Equivalents | 9.78 | (0.23) | |
| Cash and Cash Equivalents at the beginning of the year | 0.36 | 0.59 | |
| Cash and Cash Equivalents at the end of the year | 10.14 | 0.36 | |
| Cash and Cash Equivalents at the end of the period comprise of: | |||
| Cash in Hand | – | 0.01 | |
| Balances with Banks in Current Accounts | 10.14 | 0.35 | |
| Total | 10.14 | 0.36 |