|
Quarter Ended |
|
Year Ended |
|
Quarter Ended |
|
Year Ended |
|
|
March 31, 2026 (Audited) |
December 31, 2025 (Unaudited) |
March 31, 2025 (Audited) |
March 31, 2026 (Audited) |
March 31, 2025 (Audited) |
March 31, 2026 (Audited) |
December 31, 2025 (Unaudited) |
March 31, 2025 (Audited) |
| I |
Revenue from Operations |
395.84 |
324.02 |
359.02 |
1,460.33 |
1,605.43 |
395.84 |
324.02 |
| II |
Other Income |
41.86 |
26.60 |
36.45 |
134.73 |
126.91 |
41.86 |
26.60 |
| III |
Total Income (I + II) |
437.70 |
350.62 |
395.47 |
1,595.06 |
1,732.34 |
437.70 |
350.62 |
| IV |
Expenses: |
|
|
|
|
|
|
|
| a. |
Cost of Materials Consumed |
278.37 |
204.10 |
265.63 |
1,010.07 |
1,143.92 |
278.37 |
204.10 |
| b. |
Purchase of Stock-in-trade |
4.69 |
8.77 |
5.85 |
31.86 |
29.97 |
4.69 |
8.77 |
| c. |
Changes in inventories of Finished Goods, Stock-in-trade and Work-in-progress [Refer Note 3] |
7.27 |
48.99 |
(7.22) |
78.88 |
10.57 |
7.27 |
48.99 |
| d. |
Employee Benefits Expense |
14.79 |
15.73 |
14.66 |
59.12 |
62.39 |
14.79 |
15.73 |
| e. |
Finance Costs |
3.29 |
2.62 |
2.66 |
13.13 |
19.24 |
3.29 |
2.62 |
| f. |
Depreciation, Amortisation and Impairment Expense |
8.73 |
8.31 |
8.25 |
33.41 |
32.88 |
8.73 |
8.31 |
| g. |
Other Expenses |
92.28 |
73.91 |
92.95 |
336.19 |
385.38 |
92.28 |
73.91 |
|
Total expenses (IV) |
409.42 |
362.43 |
382.78 |
1,562.66 |
1,684.35 |
409.42 |
362.43 |
| V |
Profit / (Loss) before share of profit / (loss) of Associates and exceptional items (III – IV) |
28.28 |
(11.81) |
12.69 |
32.40 |
47.99 |
28.28 |
(11.81) |
| VI |
Share of profit / (loss) of Associates (net of tax) |
– |
– |
– |
– |
– |
0.04 |
0.07 |
| VII |
Profit / (Loss) before exceptional items and tax ( V + VI) |
28.28 |
(11.81) |
12.69 |
32.40 |
47.99 |
28.32 |
(11.74) |
| VIII |
Exceptional items (Net) [Refer Note 4] |
(0.09) |
(0.90) |
(0.14) |
(1.19) |
552.56 |
(0.09) |
(0.90) |
| IX |
Profit / (Loss) before tax (VII + VIII) |
28.19 |
(12.71) |
12.55 |
31.21 |
600.55 |
28.23 |
(12.64) |
| X |
Tax Expense: [Refer Note 5] |
|
|
|
|
|
|
|
| i. |
Current Tax |
4.51 |
(1.78) |
4.53 |
9.51 |
89.02 |
4.51 |
(1.78) |
| iii. |
Deferred Tax |
2.69 |
(1.01) |
(3.46) |
1.01 |
21.70 |
2.69 |
(1.01) |
| iii. |
(Excess) / Short provision of tax of earlier years |
– |
– |
– |
(5.97) |
– |
– |
– |
|
Total Tax Expense |
7.20 |
(2.79) |
1.07 |
4.55 |
110.72 |
7.20 |
(2.79) |
| XI |
Profit / (Loss) for the period from continuing operations after tax (IX – X) |
20.99 |
(9.92) |
11.48 |
26.66 |
489.83 |
21.03 |
(9.85) |
| XII |
Profit / (Loss) for the period from discontinued operations |
– |
– |
– |
0.01 |
0.02 |
– |
* |
| XIII |
Tax expense of discontinued operations |
– |
– |
– |
– |
– |
– |
– |
| XIV |
Profit / (Loss) for the period from discontinued operations after tax (XII – XIII) |
– |
– |
– |
0.01 |
0.02 |
– |
* |
| XV |
Profit / (Loss) for the period after tax (XI + XIV) |
20.99 |
(9.92) |
11.48 |
26.66 |
489.83 |
21.04 |
(9.85) |
| XVI |
Other Comprehensive Income |
|
|
|
|
|
|
|
| A. |
Items that will not be reclassified to profit or loss |
|
|
|
|
|
|
|
| – |
Net Fair value changes on Investments in Equity Instruments through Other Comprehensive Income |
(130.84) |
25.42 |
(83.72) |
(105.15) |
34.80 |
(130.84) |
25.42 |
| – |
Remeasurement Gain / (Loss) on Defined Benefit Plans |
0.99 |
(0.01) |
0.25 |
2.08 |
(0.83) |
0.99 |
(0.01) |
| – |
Income tax relating to above |
18.23 |
(3.51) |
12.20 |
14.30 |
(6.90) |
18.23 |
(3.51) |
| – |
Share of Other Comprehensive Income of Associates (net of tax) |
– |
– |
– |
(0.14) |
– |
– |
(0.18) |
| B. |
Items that will be reclassified to profit or loss |
|
|
|
|
|
|
|
| – |
Net Fair Value changes on Investments in Debt Instruments through Other Comprehensive Income |
(1.74) |
0.81 |
3.44 |
1.59 |
6.46 |
(1.74) |
0.81 |
| – |
Exchange differences on translation of discontinued operations |
– |
– |
– |
– |
– |
– |
* |
| – |
Income tax relating to above |
0.46 |
(0.18) |
(1.28) |
(0.32) |
(1.49) |
0.46 |
(0.18) |
|
Total Other Comprehensive Income |
(112.90) |
22.53 |
(69.11) |
(87.50) |
32.04 |
(112.90) |
22.53 |
| XVII |
Total Comprehensive Income for the period (XV + XVI) |
(91.91) |
12.61 |
(57.63) |
(60.84) |
521.87 |
(91.86) |
12.68 |