Forbes Precision Tools and Machine Parts Limited — Quarter and year ended 31 March 2026
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| Particulars | Quarter ended 31.03.2026 (Unaudited) | Quarter ended 31.12.2025 (Unaudited) | Quarter ended 31.03.2025 (Unaudited) | Year ended 31.03.2026 (Audited) | Year ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| 1 Income | |||||
| Revenue from operations | 7,096 | 6,437 | 6,594 | 25,101 | 23,266 |
| Other income | 142 | 72 | 164 | 373 | 438 |
| Total Income | 7,238 | 6,509 | 6,758 | 25,474 | 23,704 |
| 2 Expenses | |||||
| Cost of materials consumed | 2,656 | 2,446 | 2,130 | 9,332 | 7,446 |
| Purchases of stock-in-trade | – | – | (5) | – | 32 |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | (375) | (371) | 315 | (1,252) | 504 |
| Employee benefits expense | 1,277 | 1,553 | 1,032 | 5,044 | 4,403 |
| Finance costs | 40 | 44 | 47 | 166 | 113 |
| Depreciation and amortisation expense | 392 | 397 | 339 | 1,551 | 1,350 |
| Other expenses | 1,715 | 1,636 | 1,462 | 6,683 | 5,768 |
| Total expenses | 5,705 | 5,705 | 5,320 | 21,524 | 19,616 |
| 3 Profit / (Loss) before exceptional items and tax | 1,533 | 804 | 1,438 | 3,950 | 4,088 |
| 4 Exceptional items (Net) | – | – | – | – | – |
| 5 Profit / (Loss) before tax for the period/ year | 1,533 | 804 | 1,438 | 3,950 | 4,088 |
| 6 Tax expense | |||||
| Current tax | 411 | 294 | 306 | 1,116 | 948 |
| (Excess) / short provision for tax of earlier years | – | 23 | – | 23 | 22 |
| Deferred tax | 16 | (72) | 220 | (66) | 243 |
| 427 | 245 | 526 | 1,073 | 1,213 | |
| 7 Profit / (Loss) after tax for the period / year | 1,106 | 559 | 912 | 2,877 | 2,875 |
| 8 Other Comprehensive Income | |||||
| (i) Items that will not be reclassified to Statement of Profit or Loss | |||||
| Remeasurement of the defined benefit plans | (92) | 15 | 13 | (85) | (35) |
| (ii) Income tax relating to items that will not be reclassified to Statement | |||||
| Deferred Tax Expenses | 23 | (4) | (3) | 21 | 9 |
| Other Comprehensive Income (net of tax) | (69) | 11 | 10 | (64) | (26) |
| 9 Total Comprehensive Income for the period / year | 1,037 | 570 | 922 | 2,813 | 2,849 |
| 10 Paid-up equity share capital | 5,159 | 5,159 | 5,159 | 5,159 | 5,159 |
| (Face Value of Rs. 10 each) | |||||
| 11 Other equity (excluding Revaluation Reserve) | 11,699 | 11,465 | |||
| 12 Basic and diluted earnings per equity share (after exceptional items), (Quarterly EPS not annualised) | Rs.2.14 | Rs.1.08 | Rs.1.77 | Rs.5.58 | Rs.5.57 |
| 13 Basic and diluted earnings per equity share (before exceptional items), (Quarterly EPS not annualised) | Rs.2.14 | Rs.1.08 | Rs.1.77 | Rs.5.58 | Rs.5.57 |
| Particulars | As at Mar. 31, 2026 (Audited) | As at Mar. 31, 2025 (Audited) |
|---|---|---|
| Assets | ||
| 1. Non-current assets | ||
| Property, Plant and Equipment | 10,064 | 9,946 |
| Right-of-use assets | 890 | 1,015 |
| Capital work-in-progress | 356 | 820 |
| Other Intangible assets | 30 | 40 |
| Financial Assets: | ||
| i) Investments * | – | – |
| ii) Other financial assets | 125 | 115 |
| 125 | 115 | |
| Tax assets | ||
| i) Income tax assets (net) | 1,221 | 1,027 |
| 1,221 | 1,027 | |
| Other non-current assets | 191 | 50 |
| Total Non-current assets | 12,877 | 13,013 |
| 2. Current assets | ||
| Inventories | 5,642 | 3,193 |
| Financial Assets: | ||
| i) Investments | 2,322 | 4,396 |
| ii) Trade receivables | 3,020 | 3,304 |
| iii) Cash and cash equivalents | 575 | 748 |
| iv) Bank balances other than (iii) above | 54 | – |
| v) Loans & Advances * | – | – |
| vi) Other financial assets | 450 | – |
| 6,421 | 8,448 | |
| Other current assets | 181 | 349 |
| 6,602 | 8,797 | |
| Assets classified as held for sale | 12 | – |
| Total Current assets | 12,256 | 11,990 |
| Total Assets | 25,133 | 25,003 |
| Equity and Liabilities | ||
| Equity | ||
| Equity share capital | 5,159 | 5,159 |
| Other equity | 11,699 | 11,465 |
| Total Equity | 16,858 | 16,624 |
| Liabilities | ||
| 1. Non-current liabilities | ||
| Financial liabilities: | ||
| i) Borrowings | 1,072 | 1,487 |
| ii) Lease Liabilities | 15 | 139 |
| iii) Other financial liabilities | 139 | 127 |
| 1,226 | 1,753 | |
| Provisions | – | – |
| Deferred tax liabilities (net) | 384 | 471 |
| Other non-current liabilities | – | – |
| Total Non-current liabilities | 1,610 | 2,224 |
| 2. Current liabilities | ||
| Financial liabilities: | ||
| i) Borrowings | 415 | 481 |
| ii) Lease Liabilities | 161 | 141 |
| iii) Trade payables | ||
| a) total outstanding dues of micro enterprises and small enterprises; | 1,432 | 741 |
| b) total outstanding dues of creditors other than micro enterprises and small enterprises | 1,809 | 1,601 |
| Other financial liabilities | 430 | 1,079 |
| 4,247 | 4,043 | |
| Other current liabilities | 1,210 | 1,165 |
| Provisions | 93 | – |
| Current tax liabilities (net) | 1,116 | 947 |
| Total Current Liabilities | 6,666 | 6,155 |
| Total Liabilities | 8,275 | 8,379 |
| Total Equity and Liabilities | 25,133 | 25,003 |
| Particulars | For the period ended Mar. 31, 2026 | For the period ended Mar. 31, 2025 |
|---|---|---|
| Cash flows from operating activities | ||
| Profit before tax | 3,950 | 4,088 |
| Adjustments for – | ||
| Depreciation and amortisation expense | 1,551 | 1,350 |
| (i) Bank deposits * | – | (3) |
| Finance costs | 166 | 113 |
| Dividend/ Income from Mutual fund | (180) | (22) |
| (Gain)/loss on disposal of property, plant and equipment | (1) | 6 |
| Provision for doubtful trade receivables | 14 | – |
| Provision for doubtful loans and advances | (4) | 3 |
| Advances written off | – | 1 |
| Trade receivables written off | 5 | 5 |
| Gain on fair value of Current investments * | – | (113) |
| Credit balances / excess provision written back | (41) | (175) |
| Net unrealised exchange loss | 22 | 49 |
| Operating profit before working capital changes | 1,532 | 1,214 |
| Operating profit before working capital changes (Total) | 5,482 | 5,302 |
| Changes in working capital: | ||
| Decrease / (increase) in trade and other receivables | (163) | 765 |
| (Increase) in inventories | (2,449) | 654 |
| (Increase)/ decrease in other assets | 136 | (292) |
| Increase in trade and other payables | 861 | 224 |
| (Decrease) in provisions | 8 | (721) |
| Increase in other liabilities | 45 | 410 |
| Net changes in working capital (Total) | (1,562) | 1,040 |
| Cash inflow / (outflow) from operations | 3,920 | 6,342 |
| Income taxes (paid)/ refunds received (net) | (1,165) | (1,209) |
| (a) Net cash flow inflow / (outflow) from operating activities | 2,755 | 5,133 |
| Cash flows from investing activities: | ||
| Payments for property, plant and equipment (net of capital creditors and including capital advances, capital work-in-progress, investment properties and intangible assets) | (1,839) | (2,826) |
| Proceeds from disposal of property, plant and equipment | 1 | 7 |
| Investment in Equity shares * | – | – |
| Investment in Mutual Funds | (2,450) | (4,282) |
| Proceeds from sale of Mutual Funds | 4,523 | – |
| Other Bank balance | – | (1) |
| Other Loans & Advances * | – | – |
| Bank balances not considered as cash and cash equivalents | (5) | – |
| Interest received * | – | 3 |
| Dividend/ Interest received from Mutual fund | 180 | 22 |
| (b) Net cash (outflow) / inflow from investing activities | 410 | (7,077) |
| Cash flows from financing activities: | ||
| Proceeds from long-term borrowings | – | 1,700 |
| Repayment of long-term borrowings | (481) | (274) |
| Finance costs paid | (164) | (166) |
| Dividend paid | (2,531) | – |
| Payment of Lease Liabilities | (162) | (163) |
| (c) Net cash inflow / (outflow) from financing activities | (3,338) | 1,097 |
| (d) Net increase/ (decrease) in cash and cash equivalents (a + b + c) | (173) | (848) |
| (e) Cash and cash equivalents as at the commencement of the year | 748 | 1,596 |
| (f) Cash and cash equivalents as at the end of the year (d + e) | 575 | 748 |
| Cash and cash equivalents as per above comprise of the following | Mar. 31, 2026 in Lakhs | Mar. 31, 2025 in Lakhs |
|---|---|---|
| Balances with bank: | ||
| – In current accounts | 481 | 575 |
| – In EEFC Accounts | 54 | 173 |
| Cheques on hand | 40 | – |
| Balances as per statement of cash flows | 575 | 748 |