Gretex Corporate Services Limited — Quarter and year ended 31 March 2026 (reporting period as per audited standalone/consolidated results)
Optional commentary: The document contains multiple annexures and auditor reports; only the financial statement tables are extracted below.
| Particulars | Quarter ended | Year Ended |
|---|---|---|
| 31.03.2026 Audited | 31.12.2025 Unaudited | |
| I. Revenue from operations | 603.50 | 820.55 |
| II. Other income | 5.96 | 7.75 |
| III. Total Income (I+II) | 609.46 | 828.30 |
| IV. Expenses | ||
| (a) Employee Benefits Expense | 160.84 | 151.69 |
| (b) Finance Costs | 5.67 | 5.56 |
| (c) Depreciation, Depletion and Amortisation Expense | 28.10 | 29.93 |
| (d) Other Expenses | 125.42 | 142.09 |
| Total Expenses | 320.03 | 329.27 |
| V. Profit / (Loss) before exceptional items and tax (III – IV) | 289.43 | 499.03 |
| VI. Exceptional Items | – | |
| VII. Profit / (Loss) before Tax (V-VI) | 289.43 | 499.03 |
| VIII. Tax Expense: | ||
| (1) Current Tax relating to : | ||
| (i) Current Year | 116.24 | 213.02 |
| (ii) Earlier Years | 0.75 | 0.00 |
| (2) Deferred Tax | -41.62 | 51.37 |
| Total Tax Expenses (1+2) | 75.37 | 264.39 |
| IX. Profit/(Loss) for the period from Continuing Operations (VII-VIII) | 214.06 | 234.64 |
| X. Profit for the period from Discontinued Operations | – | – |
| XI. Tax Expense of Discontinued Operations | – | – |
| XII. Profit/(Loss) from Discontinued Operations after Tax (X-XI) | – | – |
| XIII. Profit / (Loss) for the period (IX+XII) | 214.06 | 234.64 |
| XIV. Other Comprehensive Income (OCI) | ||
| A (i) Items that will not be reclassified to profit or loss: | ||
| (a) Remeasurement of the Defined Benefit Plans | -7.21 | – |
| (b) Equity Instruments through Other Comprehensive Income | 5,575.92 | -56.94 |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | 1,586.84 | 7.40 |
| B (i) Items that will be reclassified to profit or loss | – | – |
| (ii) Income tax relating to items that will be reclassified to profit or loss | – | – |
| Total Other Comprehensive Income (A+B) | 7,155.55 | -49.54 |
| XV. Total Comprehensive Income for the period (XIII+XIV) | 7,369.60 | 185.10 |
| XVI. Paid-up Equity Share Capital (Face value of ₹ 10 each) | 2,415.93 | 2,263.93 |
| XVII. Other Equity | ||
| XVIII. Earnings Per Share (EPS) (For Continuing Operations) | ||
| – Basic EPS (₹) | 0.74 | 1.04 |
| – Diluted EPS (₹) | 0.74 | 1.04 |
| XVIII. Earnings Per Share (EPS) (For Discontinued Operations) | ||
| – Basic EPS (₹) | – | – |
| – Diluted EPS (₹) | – | – |
| XVIII. Earnings Per Share (EPS) (For Discontinued & Continuing Operations) | ||
| – Basic EPS (₹) | 0.74 | 1.04 |
| – Diluted EPS (₹) | 0.74 | 1.04 |
| Particulars | Record Date | Book Closure (both days inclusive) | Purpose |
|---|---|---|---|
| From | To | ||
| Equity Shares | Friday July 17, 2026 | Saturday, July 25, 2026 | Friday July 31, 2026 |
| Particulars | As at 31.03.2026 Audited | As at 31.03.2025 Audited |
|---|---|---|
| I. ASSETS | ||
| 1. Non-Current Assets | ||
| (a) Property, Plant and Equipment | 1,265.82 | 1,374.94 |
| (b) Financial Assets | ||
| (i) Investments | 21,106.95 | 12,893.70 |
| (ii) Others | 36.89 | 36.22 |
| Total Non-Current Assets | 22,409.67 | 14,304.86 |
| 2. Current Assets | ||
| (a) Financial Assets | ||
| (i) Trade Receivables | 403.46 | 115.35 |
| (ii) Cash and Cash Equivalents | 32.58 | 507.79 |
| (iii) Bank Balances other than Cash & Cash Equivalents | – | 505.79 |
| (iv) Loans | 1,043.30 | – |
| (c) Other Current Assets | 614.61 | 385.25 |
| Total Current Assets | 2,093.95 | 1,514.18 |
| Total Assets | 24,503.61 | 15,819.04 |
| II. EQUITY AND LIABILITIES | ||
| 1. Equity | ||
| (a) Equity Share Capital | 2,415.93 | 1,191.55 |
| (b) Other Equity | 19,599.52 | 13,692.53 |
| Total Equity | 22,015.45 | 14,884.08 |
| 2. Non-Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | – | – |
| (ii) Lease Liabilities | 148.60 | 245.63 |
| (b) Provisions | 25.64 | 9.88 |
| (c) Deferred Tax Liabilities (Net) | 1,694.72 | 40.31 |
| Total Non-Current Liabilities | 1,868.96 | 295.82 |
| 3. Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 18.39 | 450.31 |
| (ii) Lease Liabilities | 50.94 | – |
| (iii) Trade Payables | ||
| (A) Dues to Micro and Small Enterprises | – | – |
| (B) Dues to other than Micro and Small Enterprises | 94.68 | 25.06 |
| (iv) Other Financial Liabilities | – | – |
| (b) Other Current Liabilities | 122.04 | 87.86 |
| (c) Provisions | 1.28 | – |
| (d) Current Tax Liabilities (Net) | 331.87 | 75.91 |
| Total Current Liabilities | 619.20 | 639.14 |
| Total Equity & Liabilities | 24,503.61 | 15,819.04 |
| PARTICULARS | Year ended 31.03.2026 Audited | Year ended 31.03.2025 Audited |
|---|---|---|
| (A) Cash flows from operating activities | ||
| Net Profit before taxation | 1,947.01 | 1,483.10 |
| Adjustments for: | ||
| – Finance Cost | 9.87 | 25.46 |
| – Depreciation & Amortisation | 113.99 | 118.62 |
| – Rent Adjustment IND AS 116 | – | (64.58) |
| – Interest on Security Deposit Ind AS | (2.21) | (2.05) |
| – Provision for Gratuity | 9.82 | 7.81 |
| – Interest Income | (47.00) | (6.43) |
| – Dividend Income | – | (0.34) |
| – Provision of CSR | – | 8.09 |
| – (Profit)/Loss on Sale of Investment | – | (1,281.76) |
| – (Gain)/loss on termination of lease | (0.17) | – |
| – Interest on Fixed Deposit | (0.96) | – |
| – Liability written off | (6.97) | – |
| – Profit/(Loss) on intraday transactions | (0.03) | – |
| – Prepaid lease expenses written off | 2.48 | – |
| – Impairment of asset | 0.09 | – |
| Total | 78.92 | (1,195.18) |
| Operating Profit before working capital changes | 2,025.93 | 287.92 |
| Increase/(Decrease) in Trade Payables | 76.59 | 25.06 |
| Increase/(Decrease) in Lease Liabilities | – | 214.82 |
| Increase/(Decrease) in Other Current Liabilities | 34.19 | 7.44 |
| Increase/(Decrease) in Provisions | 24.25 | (13.85) |
| (Increase)/Decrease in Trade Receivable | (288.11) | 100.56 |
| (Increase)/Decrease in Other Current Financial Asset | (0.67) | 6.05 |
| (Increase)/Decrease in Other Current Asset | (229.35) | (381.58) |
| Operating Profit after working capital changes | 1,642.82 | 246.44 |
| Income taxes paid | (377.72) | (215.22) |
| Net Cash from/(used in) Operating Activities (A) | 1,265.10 | 31.21 |
| (B) Cash flows from investing activities | ||
| – (Purchase)/Sale of Property, Plant & Equipment | (5.50) | (316.63) |
| – (Purchase)/Sale of Non-Current Investments (Net) | (3,006.63) | (1,532.19) |
| – (Purchase)/Sale of Current Investments (Net) | – | 96.21 |
| – Loan to Subsidiary | (1,043.30) | – |
| – Profit/(Loss) on intraday transactions | 0.03 | – |
| – FD Redeemed | 505.79 | – |
| – Investment in Fixed deposits | – | (505.79) |
| – Interest Income | 47.00 | 6.43 |
| Net Cash from/(used in) Investing Activities (B) | (3,502.61) | (2,251.97) |
| (C) Cash Flow from Financing Activities | ||
| – Interest on Fixed Deposit | 0.96 | – |
| – Increase/(Decrease) in Short Term Borrowings | (441.79) | 450.31 |
| – Proceeds from Issue of Shares | – | 1,516.00 |
| – Proceeds from Issue of Share Warrant | 2,349.00 | 758.00 |
| – Payment of lease liability | (68.55) | – |
| – Dividend Paid | (67.43) | (70.29) |
| – Dividend Income | – | 0.34 |
| – Finance Cost | (9.87) | (25.46) |
| Net Cash from/(used in) Financing Activities (C) | 1,762.31 | 2,628.89 |
| (i) Net increase in cash and cash equivalents (A+B+C) | (475.20) | 408.14 |
| (ii) Cash and cash equivalents at beginning of period | 507.79 | 99.65 |
| (iii) Cash and cash equivalents at end of period (i+ii) | 32.58 | 507.79 |
| Particulars | Quarter Ended | Year Ended |
|---|---|---|
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | |
| I. Revenue from operations | 3,481.73 | 4,215.94 |
| II. Other income | -56.62 | 1,264.40 |
| III. Total Income (I+II) | 3,425.12 | 5,480.34 |
| IV. Expenses: | ||
| (a) Cost of Material Consumed | -204.27 | |
| (b) Purchases of Stock-in-Trade | 4,936.40 | 3,919.76 |
| (c) Changes in Inventories of Finished Goods | -3,566.41 | -1,426.90 |
| (d) Employee Benefits Expense | 275.30 | 264.90 |
| (e) Finance Costs | 107.09 | 40.94 |
| (f) Depreciation, Depletion and Amortisation Expense | 15.92 | 59.67 |
| (g) Other Expenses | 865.96 | 1,492.74 |
| Total Expenses | 2,634.26 | 4,351.11 |
| V. Profit / (Loss) before exceptional items and tax (III – IV) | 790.86 | 1,129.22 |