REGIS INDUSTRIES LIMITED — Quarter and year ended 31 March 2026
| Sl no. | Particulars | Quarter Ended (Audited) | Quarter Ended (Unaudited) | Quarter Ended (Audited) | Year Ended (Audited) | Year Ended (Audited) |
|---|---|---|---|---|---|---|
| 31-Mar-26 | 31-Dec-25 | 31-Mar-25 | 31-Mar-26 | 31-Mar-25 | ||
| (Refer Notes Below) | ||||||
| 1 | INCOME | |||||
| (a) | Revenue From Operation | 196.80 | 65.51 | 66.74 | 598.48 | 1,614.29 |
| (b) | Other Operating Income | (3.26) | 4.42 | 53.08 | 31.17 | 55.75 |
| Total Income from Operations (Net) | 193.53 | 69.93 | 119.83 | 629.65 | 1,670.04 | |
| 2 | EXPENSES | |||||
| (a) | Cost of material consumed | 267.99 | 61.73 | 68.21 | 530.45 | 1,669.55 |
| (b) | Changes in inventories of finished goods, work-in-progress, and stock-in-trade | – | – | – | – | – |
| (c) | Employee benefit expense | 2.27 | 1.67 | 1.38 | 6.70 | 5.52 |
| (d) | Finance Costs | – | – | – | – | – |
| (e) | Depreciation and amortization expense | – | – | – | – | – |
| (f) | Other expenses (Any item exceeding 10% of the total expenses relating to continuing operations to be shown separately) | 8.40 | 2.17 | 1.38 | 16.05 | 28.43 |
| Total Expenses | 278.66 | 65.57 | 70.96 | 553.21 | 1,703.50 | |
| 3 | Profit / (Loss) from operations before exceptional items Tax (1-2) | (85.13) | 4.36 | 48.86 | 76.45 | (33.45) |
| 4 | Exceptional Items | – | – | – | – | – |
| 5 | Profit / (Loss) before Tax (3 ± 4) | (85.13) | 4.36 | 48.86 | 76.45 | (33.45) |
| 6 | Tax Expense | – | – | – | 0.84 | – |
| 7 | Net Profit / (Loss) after Tax (5 – 6) | (85.13) | 4.36 | 48.86 | 75.61 | (33.45) |
| 8 | Other Comprehensive Income (net of tax ) | – | – | – | – | – |
| 9 | Total Comprehensive Income for the period (7 ± 8) | (85.13) | 4.36 | 48.86 | 75.61 | (33.45) |
| 10 | Paid-up equity share capital (Face Value of Rs.1/- each) | 2,581.14 | 2,581.14 | 1,720.76 | 2,581.14 | 1,720.76 |
| 11 | Other Equity | – | – | – | 110.95 | 895.72 |
| 12 | Earnings Per Share (of Rs. 1/- each) (not annualised): | |||||
| (a) | Basic | (0.03) | 0.00 | 0.03 | 0.03 | (0.02) |
| (b) | Diluted | (0.03) | 0.00 | 0.03 | 0.03 | (0.02) |
| Standalone Statement of Assets and Liabilities | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| Particulars | Audited | Audited |
| 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 | – | – |
| Loans | 70.00 | 321.88 |
| Other financial assets | – | – |
| Income Tax assets (net) | – | – |
| Deferred tax assets (net) | – | – |
| Other non-current assets | – | – |
| Sub-total – Non-Current Assets | 70.00 | 321.88 |
| 2 Current assets | ||
| Inventories | 2,558.24 | 2,180.96 |
| Financial assets | ||
| Investments | – | – |
| Trade receivables | – | – |
| Cash and cash equivalents | 3.87 | 4.77 |
| Bank balances other than Cash and Cash equivalents above | 1.33 | 0.01 |
| Loans, Current | – | – |
| Other financial assets | 16.00 | 66.10 |
| Other current assets | 45.20 | 44.87 |
| Assets classified as held for sale | – | – |
| Sub-total – Current Assets | 2,624.64 | 2,296.72 |
| TOTAL – ASSETS | 2,694.64 | 2,618.60 |
| B EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| Equity Share capital | 2,581.14 | 1,720.76 |
| Other equity | 110.95 | 895.72 |
| Sub-total – Shareholders’ funds | 2,692.09 | 2,616.48 |
| 2 LIABILITIES | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| Borrowings, non-Current | – | – |
| Provisions | – | – |
| Income tax liabilities (net) | 0.04 | 0.04 |
| Other non-current liabilities | – | – |
| Sub-total – Non-current liabilities | 0.04 | 0.04 |
| 3 Current liabilities | ||
| Financial liabilities | ||
| Borrowings, Current | – | – |
| Trade payables, Current | – | – |
| Other financial liabilities | – | – |
| Other current liabilities | 2.51 | 2.08 |
| Provisions | – | – |
| Current tax liabilities (net) | – | – |
| Sub-total – Current liabilities | 2.51 | 2.08 |
| TOTAL – EQUITY AND LIABILITIES | 2,694.64 | 2,618.60 |
| Particulars | Previous year figure have been regrouped/ reclassified wherever necessary | |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Profit before tax | 76.45 | 33.45- |
| Adjustment For : | ||
| Share of (profit)/loss from investment in partnership firm | – | – |
| Depreciation/amortization on continuing operation | – | – |
| Interest expenses | – | – |
| Operating profit before working capital changes | 76.45 | 33.45- |
| Movement in Working Capital : | ||
| Increase/(decrease) in Inventory | 377.28- | 700.04- |
| Increase/(decrease) in Trade receivables | – | – |
| Increase/(decrease) in Short Term Loan & Advances | – | – |
| Increase/(decrease) in Current Liabilities | 0.43 | 0.80 |
| Increase/(decrease) in Trade Payable | – | – |
| Increase/(decrease) in Other Current Assets | 49.77 | 49.17 |
| Direct taxes paid (net of refunds) | 0.84- | – |
| Net Cash Flow from Operating Activities(A) | 251.47- | 683.52- |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Investments In Shares /withdrawl in Partnership Firm | – | – |
| Purchase / Sale of Fixed Assets | – | – |
| Interest Received | – | – |
| Change in Bank balances not considered as cash | – | – |
| Increase/(decrease) in Long Term Loan & Advances | 251.88 | 251.88- |
| Net Cash Flow from Invesing Activities(B) | 251.88 | 251.88- |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceeds from Issuing of Shares | – | – |
| 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 | 935.40- |
| Cash and Cash equivalents (Opening Balance) | 4.78 | 940.18 |
| Cash and Cash equivalents (Closing Balance) | 5.19 | 4.78 |