GNA Axles Limited — Quarter and year ended March 31, 2026
| PARTICULARS | Quarter Ended 31/03/2026 Audited | Quarter Ended 31/03/2025 Audited | Quarter Ended 31/12/2025 Unaudited | Year Ended 31/03/2026 Audited | Year Ended 31/03/2025 Audited |
|---|---|---|---|---|---|
| Revenue From Operations | 41094.32 | 37750.16 | 37532.62 | 147841.83 | 153974.07 |
| Other Income | 49.83 | 98.27 | 86.49 | 299.00 | 261.05 |
| TOTAL INCOME (I + II) | 41144.15 | 37848.43 | 37619.11 | 148140.83 | 154235.12 |
| Particulars | 31/03/2026 | 31/03/2025 | 31/12/2025 | 31/03/2026 | 31/03/2025 |
|---|---|---|---|---|---|
| Cost of Material Consumed | 25856.60 | 24126.47 | 22515.37 | 92494.87 | 101747.79 |
| Change In Inventory [WIP & FG] | -1073.44 | 562.04 | -255.36 | -2005.93 | -904.40 |
| Employee Benefit Expenses | 2290.19 | 2032.41 | 2301.30 | 8720.58 | 7642.23 |
| Finance Cost | 257.67 | 273.25 | 388.46 | 1324.83 | 1185.55 |
| Depreciation | 1871.16 | 1440.08 | 1900.36 | 7003.82 | 5710.03 |
| Other Expenses | 8290.03 | 5996.53 | 6029.22 | 24832.98 | 24427.10 |
| TOTAL EXPENSES IV | 37492.21 | 34430.78 | 32879.35 | 132371.15 | 139808.30 |
| Particulars | 31/03/2026 | 31/03/2025 | 31/12/2025 | 31/03/2026 | 31/03/2025 |
|---|---|---|---|---|---|
| Profit/Loss Before Exceptional Items | 3651.94 | 3417.65 | 4739.76 | 15769.68 | 14426.82 |
| Exceptional Items | 0.00 | ||||
| Profit/Loss Before Tax | 3651.94 | 3417.65 | 4739.76 | 15769.68 | 14426.82 |
| Tax Expenses | |||||
| a) Current Tax | 950.71 | 878.39 | 1288.99 | 4150.00 | 3750.00 |
| b) Deferred Tax | -380.31 | -5.54 | 254.54 | -80.26 | -35.39 |
| Profit For the Period | 3081.54 | 2544.80 | 3196.23 | 11699.94 | 10712.21 |
| Other Comprehensive Income | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Comprehensive Income for the Period | 3081.54 | 2544.80 | 3196.23 | 11699.94 | 10712.21 |
| Particulars | 31/03/2026 | 31/03/2025 |
|---|---|---|
| Paid Up Equity Capital (Face value Rs.10 per Share) | 4293.08 | 4293.08 |
| Reserves Excluding revaluation reserves | 96161.63 | 85728.89 |
| Particulars | 31/03/2026 | 31/03/2025 | 31/12/2025 | 31/03/2026 | 31/03/2025 |
|---|---|---|---|---|---|
| a) Basic | 7.18 | 5.93 | 7.45 | 27.25 | 24.95 |
| b) Diluted | 7.18 | 5.93 | 7.45 | 27.25 | 24.95 |
| PARTICULARS | Quarter Ended 31/03/2026 Audited | Quarter Ended 31/03/2025 Audited | Quarter Ended 31/12/2025 Unaudited | Year Ended 31/03/2026 Audited | Year Ended 31/03/2025 Audited |
|---|---|---|---|---|---|
| I. Revenue From Operations | 41,094.32 | 37,750.16 | 37,532.62 | 147,841.83 | 153,974.07 |
| II. Other Income | 49.83 | 98.27 | 86.49 | 299.00 | 261.05 |
| III. TOTAL INCOME (I + II) | 41,144.15 | 37,848.43 | 37,619.11 | 148,140.83 | 154,235.12 |
| Particulars | 31/03/2026 Audited | 31/03/2025 Audited | 31/12/2025 Unaudited | 31/03/2026 Audited | 31/03/2025 Audited |
|---|---|---|---|---|---|
| Cost of Material Consumed | 25,856.6 | 24,126.47 | 22,515.37 | 92,494.87 | 101,747.79 |
| Change In Inventory [WIP & FG] | -1,073.44 | 562.04 | -255.36 | -2,005.93 | -904.40 |
| Employee Benefit Expenses | 2,290.19 | 2,032.41 | 2,301.30 | 8,720.58 | 7,642.23 |
| Finance Cost | 257.79 | 273.36 | 388.59 | 1,325.30 | 1,186.13 |
| Depreciation | 1,871.16 | 1,440.08 | 1,900.36 | 7,003.82 | 5,710.03 |
| Other Expenses | 8,289.41 | 5,996.56 | 6,030.22 | 24,837.36 | 24,429.24 |
| TOTAL EXPENSES IV | 37,491.71 | 34,430.92 | 32,880.48 | 132,376.00 | 139,811.02 |
| Particulars | 31/03/2026 Audited | 31/03/2025 Audited | 31/12/2025 Unaudited | 31/03/2026 Audited | 31/03/2025 Audited |
|---|---|---|---|---|---|
| V. Profit/Loss Before Exceptional Items | 3,652.44 | 3,417.51 | 4,738.63 | 15,764.83 | 14,424.10 |
| VI. Exceptional Items | 0.00 | 0.00 | 0.00 | ||
| VII. Profit/Loss Before Tax | 3,652.44 | 3,417.51 | 4,738.63 | 15,764.83 | 14,424.10 |
| VIII. Tax Expenses | |||||
| a) Current Tax | 950.71 | 878.39 | 1,288.99 | 4,150.00 | 3,750.00 |
| b) Deferred Tax | -380.31 | -5.54 | 254.54 | -80.26 | -35.39 |
| IX. Profit For the Period | 3,082.04 | 2,544.66 | 3,195.10 | 11,695.09 | 10,709.49 |
| X. Other Comprehensive Income | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| XI. Total Comprehensive Income | 3,082.04 | 2,544.66 | 3,195.10 | 11,695.09 | 10,709.49 |
| Particulars | Value | Value | Value | Value | Value |
|---|---|---|---|---|---|
| XII. Paid Up Equity Capital (Face value Rs.10/share) | 4,293.08 | 4,293.08 | 4,293.08 | 4,293.08 | 4,293.08 |
| XIII. Reserves Excluding revaluation reserves | 96,118.26 | 85,698.92 | |||
| XIV. Earnings Per Share (of face value Rs.10 each) | |||||
| a) Basic | 7.18 | 5.93 | 7.44 | 27.24 | 24.95 |
| b) Diluted | 7.18 | 5.93 | 7.44 | 27.24 | 24.95 |
| Sr. No. | Particulars | STANDALONE 31.03.2026 Audited | STANDALONE 31.03.2025 Audited | CONSOLIDATED 31.03.2026 Audited | CONSOLIDATED 31.03.2025 Audited |
|---|---|---|---|---|---|
| ASSETS | |||||
| 1 | Non Current Assets | ||||
| a | Property, Plant and Equipment | 45890.76 | 40563.52 | 45890.76 | 40563.52 |
| b | Right of use assets | ||||
| c | Capital Work in Progress | 3465.92 | 15.03 | 3465.92 | 15.03 |
| d | Goodwill | ||||
| e | Other Intangible Assets | ||||
| f | Intengible assets under development | ||||
| g | Financial Assets | ||||
| Investments | 5.66 | 5.66 | |||
| Loans | |||||
| Other Financial Assets | 1317.97 | 1317.97 | 1318.17 | 1318.17 | |
| h | Deffered Tax Assets | 424.57 | 344.31 | 424.57 | 344.31 |
| i | Other Non Current Assets | 1131.95 | 3325.71 | 1132.45 | 3326.21 |
| Total Non Current Assets | 52236.83 | 45572.20 | 52231.87 | 45567.24 | |
| 2 | Current Assets | ||||
| a | Inventories | 24774.06 | 19364.23 | 24774.06 | 19364.23 |
| b | Financial Assets | ||||
| Short Term Investments | |||||
| Trade Receivables | 61090.30 | 63833.98 | 61090.30 | 63833.98 | |
| Cash & Cash Equivalents | 45.97 | 746.33 | 51.44 | 752.18 | |
| Bank Balance Other Than Cash Equivalents | 3743.66 | 2469.93 | 3743.66 | 2469.93 | |
| Short Term Loans | |||||
| Other Financial Current assets | |||||
| c | Other Current Assets | 10129.71 | 4525.71 | 10129.71 | 4525.71 |
| d | Current Tax (net) | ||||
| Total Current assets | 99783.70 | 90940.18 | 99789.17 | 90946.03 | |
| Total Assets | 152020.53 | 136512.38 | 152021.04 | 136513.27 | |
| EQUITY & LIABILITIES | |||||
| 1 | Equity | ||||
| a | Equity Share Capital | 4293.08 | 4293.08 | 4293.08 | 4293.08 |
| b | Other Equity | 96161.63 | 85728.90 | 96118.26 | 85698.92 |
| Total Equity | 100454.71 | 90021.98 | 100411.34 | 89992.00 | |
| 2 | Liabilities | ||||
| a | Financial Liabilities | ||||
| Lease Liabilities | |||||
| Borrowings | 9563.92 | 10060.21 | 9563.92 | 10060.21 | |
| Other Financial Liabilities | |||||
| b | Provisions | ||||
| c | Deferred Tax Liabilities (Net) | ||||
| d | Other Non Current Liabilities | ||||
| Total Non Current Liabilities | 9563.92 | 10060.21 | 9563.92 | 10060.21 | |
| 3 | Current Liabilities | ||||
| a | Financial Liabilities | ||||
| Lease Liabilities | |||||
| Borrowing | 8823.79 | 14320.71 | 8823.79 | 14320.71 | |
| Trade Payable | |||||
| Total Due to MSME | 647.95 | 331.32 | 647.95 | 331.32 | |
| Total Due to Other Than MSME | 26539.57 | 18031.74 | 26583.43 | 18062.61 | |
| Other Financial Current Liabilities | 3420.68 | 1503.19 | 3420.68 | 1503.19 | |
| b | Other Current Liabilities | 548.71 | 455.31 | 548.71 | 455.31 |
| c | Short Term Provisions | 1787.36 | 1654.79 | 1787.38 | 1654.79 |
| d | Current Tax Liabilities | 233.84 | 133.13 | 233.84 | 133.13 |
| Total Current Liabilities | 42001.90 | 36430.19 | 42045.78 | 36461.06 | |
| Total Liabilities | 152020.53 | 136512.38 | 152021.04 | 136513.27 |
| Particulars | Standalone (31.03.2026 Audited) | Standalone (31.03.2025 Audited) | Consolidated (31.03.2026 Audited) | Consolidated (31.03.2025 Audited) |
|---|---|---|---|---|
| A CASH FLOW FROM OPERATING ACTIVITIES | ||||
| Net profit before tax | 15,769.68 | 14,426.82 | 15,764.83 | 14,424.10 |
| Adjustments for : | ||||
| Depreciation | 7,003.82 | 5,710.03 | 7,003.82 | 5,710.03 |
| Interest income | -262.88 | -209.50 | -262.88 | -209.50 |
| Interest paid | 1,245.42 | 1,056.27 | 1,245.42 | 1,056.27 |
| Profit/Loss on sale of assets | -36.12 | -51.55 | -36.12 | -51.55 |
| Operating profit before working capital changes | 23,719.92 | 20,932.07 | 23,715.07 | 20,929.35 |
| Adjustments for : | ||||
| Inventories | -5,409.83 | 395.93 | -5,409.83 | 395.93 |
| Decrease/Increase in Trade Rec./Other Current/Non-Current Assets | -1,940.30 | -8,640.77 | -1,940.30 | -8,637.17 |
| Decrease/Increase in Trade Payable/Other Current Liabilities | 9,151.14 | 280.66 | 9,155.60 | 280.41 |
| Income tax of earlier year | 20.72 | -10.62 | 20.72 |
