ADITYA CONSUMER MARKETING LIMITED — Half year and year ended 31 March 2026 (Standalone audited financial results; published 08 May 2026)
| Standalone Statement of Assets and Liabilities | As at | |
|---|---|---|
| 31.03.2026 | 31.03.2025 | |
| Audited | Audited | |
| A EQUITY AND LIABILITIES | ||
| # | Particulars | 31.03.2026 |
| —– | ———————————— | ———— |
| 1 | Shareholders’ funds | |
| (a) Share capital | 14.63 | |
| (b) Reserves and surplus | 3.93 | |
| 2 | Share application money pending allotment | – |
| 3 | Non-current liabilities | |
| (a) Long-term borrowings | – | |
| (b) Deferred Tax Liabilities (net) | 0.56 | |
| (c) Other long-term liabilities | – | |
| (d) Long-term provisions | 0.30 | |
| 4 | Current liabilities | |
| (a) Short-term borrowings | 5.92 | |
| (b) Trade payables | ||
| (i) total outstanding dues of micro enterprises & small enterprises | – | |
| (ii) total outstanding dues of other than micro enterprises & small enterprises | 9.39 | |
| (c) Other current liabilities | 1.46 | |
| (d) Short-term provisions | – | |
| TOTAL | 36.18 | |
| B ASSETS | ||
| # | Particulars | 31.03.2026 |
| —– | ————————————- | ———— |
| 1 | Non-current assets | |
| (a) Property, Plant & Equipment and Intangible assets | ||
| (i) Property, Plant and Equipment | 8.94 | |
| (b) Non-current investments | – | |
| (c) Deferred Tax Assets (net) | – | |
| (d) Long-term loans and advances | – | |
| (e) Other non-current assets | – | |
| 2 | Current assets | |
| (a) Current investments | – | |
| (b) Inventories | 13.28 | |
| (c) Trade receivables | 0.25 | |
| (d) Cash and Bank balances | 12.16 | |
| (e) Short-term loans and advances | 1.13 | |
| (f) Other current assets | 0.42 | |
| TOTAL | 36.18 |
| Particulars | Half – Year Ended Results on | Year Ended results | ||||
|---|---|---|---|---|---|---|
| 31.03.2026 | 30.09.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 | ||
| 1 | Revenue from operations | 46.20 | 45.19 | 49.21 | 91.39 | 97.41 |
| 2 | Other income | 0.70 | 0.12 | 0.57 | 0.82 | 0.76 |
| 3 | Total Income (1+2) | 46.91 | 45.31 | 49.78 | 92.22 | 98.17 |
| 4 | Expenses | |||||
| (a) Cost of materials consumed | – | – | – | – | – | |
| (b) Purchases of stock-in-trade | 30.32 | 32.59 | 33.76 | 62.91 | 67.85 | |
| (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1.43 | -1.54 | 0.80 | -0.11 | -0.09 | |
| (d) Employee benefits expense | 8.47 | 7.30 | 8.28 | 15.76 | 15.50 | |
| (e) Finance costs | 0.27 | 0.18 | 0.27 | 0.45 | 0.59 | |
| (f) Depreciation and amortisation expense | 0.65 | 0.70 | 0.68 | 1.35 | 1.61 | |
| (g) Operating & Other expenses | 5.66 | 8.26 | 7.49 | 13.92 | 16.53 | |
| Total expenses | 46.81 | 47.48 | 51.28 | 94.29 | 101.99 | |
| 5 | Profit / (Loss) before exceptional and extraordinary items and tax (3 – 4) | 0.10 | -2.17 | -1.50 | -2.07 | -3.82 |
| 6 | Exceptional items | – | – | – | – | – |
| 7 | Profit / (Loss) before extraordinary items and tax (5 ± 6) | 0.10 | -2.17 | -1.50 | -2.07 | -3.82 |
| 8 | Extraordinary items | – | – | – | – | – |
| 9 | Profit / (Loss) before tax (7 ± 8) | 0.10 | -2.17 | -1.50 | -2.07 | -3.82 |
| 10 | Tax expense: | |||||
| (a) Current tax | – | – | – | – | – | |
| (b) Deferred tax | 0.06 | – | 0.04 | 0.06 | 0.01 | |
| Total Tax Expense | 0.06 | – | 0.04 | 0.06 | 0.01 | |
| 11 | Profit/(Loss) from continuing operations (9 ±10) | 0.04 | -2.17 | -1.54 | -2.13 | -3.83 |
| 12 | Profit / (Loss) from discontinuing operations (before tax) | – | – | – | – | – |
| 13 | Add / (Less): Tax expense of discontinuing operations | – | – | – | – | – |
| 14 | Profit / (Loss) from discontinuing operations (after tax) | – | – | – | – | – |
| 15 | Profit / (Loss) for the year (11 ± 14) | 0.04 | -2.17 | -1.54 | -2.13 | -3.83 |
| 16 | (i) Earnings per share (before extraordinary items) | |||||
| (a) Basic (in Rupees) | 0.02 | -1.48 | -1.06 | -1.46 | -2.62 | |
| (b) Diluted (in Rupees) | 0.02 | -1.48 | -1.06 | -1.46 | -2.62 | |
| (ii) Earnings per share (after extraordinary items) | ||||||
| (a) Basic (in Rupees) | 0.02 | -1.48 | -1.06 | -1.46 | -2.62 | |
| (b) Diluted (in Rupees) | 0.02 | -1.48 | -1.06 | -1.46 | -2.62 |
| Particulars | 31.03.2026 | 31.03.2025 |
|---|---|---|
| Cash flows from operating activities | ||
| Profit before taxation | -2.07 | -3.82 |
| Adjustments for: | ||
| Depreciation | 1.35 | 1.61 |
| Investment income | -0.80 | -0.74 |
| Finance Cost | 0.45 | 0.59 |
| IPO Issue Expenses W/off | – | – |
| Profit / (Loss) on the sale of plant & equipment | 0.97 | 2.87 |
| Working capital changes: | ||
| (Increase) / Decrease in trade and other receivables | 0.28 | 1.44 |
| (Increase) / Decrease in inventories | -0.11 | -0.09 |
| Increase / (Decrease) in trade payables | 0.90 | 1.37 |
| Cash generated from operations | 0.97 | 3.23 |
| Income taxes paid | ||
| Net cash from operating activities | 0.97 | 3.23 |
| Cash flows from investing activities | ||
| Business acquisitions, net of cash acquired | – | – |
| Purchase of property, plant and equipment | -1.39 | -0.34 |
| Proceeds from sale of equipment | ||
| Long Term Investment in Mutual Funds | – | – |
| Investment income | 0.80 | 0.74 |
| Net cash used in investing activities | -0.59 | 0.40 |
| Cash flows from financing activities | ||
| Proceeds from issue of share capital/share premium | ||
| Post Employee Employment Benefit | 0.15 | 0.07 |
| Finance Cost | -0.45 | -0.59 |
| Proceeds from / (Payment of) short-term borrowings | 0.46 | -0.84 |
| Proceeds from / (Payment of) long-term borrowings | ||
| Net cash used in financing activities | 0.15 | -1.36 |
| Net increase in cash and cash equivalents | 0.53 | 2.27 |
| Cash and cash equivalents at beginning of period | 11.62 | 9.35 |
| Cash and cash equivalents at end of period | 12.16 | 11.62 |
| Particulars | Half – Year Ended Results on | Year Ended results | ||||
|---|---|---|---|---|---|---|
| 31.03.2026 | 30.09.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 | ||
| 1 | Segment Revenue | |||||
| (net sale/income from each segment should be disclosed) | ||||||
| 1 | SALON | 3.74 | 2.74 | 3.23 | 6.48 | 5.97 |
| 2 | FOOD & BEVERAGES | 12.97 | 11.88 | 11.72 | 24.85 | 23.37 |
| 3 | RETAIL STORE | 29.50 | 30.57 | 34.26 | 60.07 | 68.07 |
| Total segment revenue | 46.20 | 45.19 | 49.21 | 91.39 | 97.41 | |
| Less: Inter segment revenue | ||||||
| Revenue from operations | 46.20 | 45.19 | 49.21 | 91.39 | 97.41 | |
| 2 | Segment Result | |||||
| Profit (+) / Loss (-) before tax and interest from each segment | ||||||
| 1 | SALON | -0.03 | -0.12 | -0.08 | -0.15 | -0.20 |
| 2 | FOOD & BEVERAGES | -0.04 | -0.52 | -0.29 | -0.56 | -0.77 |
| 3 | RETAIL STORE | 0.44 | -1.35 | -0.86 | -0.91 | -2.26 |
| Total Profit before tax | 0.37 | -1.99 | -1.23 | -1.62 | -3.23 | |
| i. Finance cost | 0.27 | 0.18 | 0.27 | 0.45 | 0.59 | |
| ii. Other unallocable expenditure net off unallocable income | ||||||
| Profit before tax | 0.10 | -2.17 | -1.50 | -2.07 | -3.82 | |
| 3 | (Segment Asset – Segment Liabilities) | |||||
| Segment Asset | ||||||
| 1 | SALON | 2.23 | 2.30 | 2.47 | 2.23 | 2.47 |
| 2 | FOOD & BEVERAGES | 2.68 | 2.76 | 2.96 | 2.68 | 2.96 |
| 3 | RETAIL STORE | 4.03 | 4.14 | 4.44 | 4.03 | 4.44 |
| Total Segment Assets | 8.94 | 9.20 | 9.87 | 8.94 | 9.87 | |
| Un-allocable Assets | ||||||
| Net Segment Assets | 8.94 | 9.20 | 9.87 | 8.94 | 9.87 | |
| 4 | Segment Liabilities | |||||
| Segment Liabilities | ||||||
| 1 | SALON | 6.87 | 7.19 | 6.98 | 6.87 | 6.98 |
| 2 | FOOD & BEVERAGES | 8.32 | 8.70 | 8.45 | 8.32 | 8.45 |
| 3 | RETAIL STORE | 20.99 | 21.93 | 21.32 | 20.99 | 21.32 |
| Total Segment Liabilities | 36.18 | 37.82 | 36.75 | 36.18 | 36.75 | |
| Un-allocable Liabilities | – | – | – | – | – | |
| Net Segment Liabilities | 36.18 | 37.82 | 36.75 | 36.18 | 36.75 |