EPUJA SPIRITECH LIMITED (Formerly known as Sagar Productions Limited) — Reporting period: Quarter and year ended 31 March 2026
| Particulars | Standalone As at 31 March 2026 (Audited) | Standalone As at 31 March 2025 (Audited) | Consolidated As at 31 March 2026 (Audited) | Consolidated As at 31 March 2025 (Audited) |
|---|---|---|---|---|
| ASSETS | ||||
| (1) Non – Current Assets | ||||
| (a) Property, Plant and Equipment | 1.75 | 2.50 | 1.75 | 2.50 |
| (b) Capital work – in – progress | – | – | – | – |
| (c) Goodwill | 421.74 | 421.74 | 421.74 | 421.74 |
| (d) Financial Assets | ||||
| i) Investments | 3.60 | 3.60 | 2.60 | 2.60 |
| (e) Other Non Current Assets | 45.40 | 45.40 | 45.40 | 45.40 |
| (f) Deferred Tax Asset | 0.05 | 0.07 | 0.05 | 0.07 |
| (2) Current Assets | ||||
| (a) Inventories | 801.38 | 639.98 | 801.38 | 639.98 |
| (b) Financial assets | ||||
| i) Trade receivables | 312.33 | 856.68 | 312.33 | 856.68 |
| ii) Cash and cash equivalents | 52.67 | 28.38 | 53.63 | 29.38 |
| (d) Other current assets | 122.45 | 104.70 | 122.45 | 104.70 |
| TOTAL ASSETS | 1,761.36 | 2,103.06 | 1,761.32 | 2,103.06 |
| EQUITY AND LIABILITIES | ||||
| EQUITY | ||||
| (a) Equity share capital | 1,130.82 | 854.79 | 1,130.82 | 854.79 |
| (b) Reserves and Surplus | 509.30 | 1,111.25 | 508.81 | 1,110.95 |
| LIABILITIES | ||||
| (1) Non Current Liabilities | ||||
| (a) Financial Liabilities | ||||
| i) Borrowings | 27.16 | 90.21 | 27.16 | 90.21 |
| (b) Deferred tax liabilities (Net) | – | – | – | – |
| (2) Current Liabilities | ||||
| (a) Financial Liabilities | ||||
| i) Borrowings | – | – | – | – |
| ii) Trade payables | 19.81 | 20.03 | 19.81 | 20.03 |
| (b) Other current liabilities | 62.04 | 15.99 | 62.49 | 16.29 |
| (c) Short Term Provisions | 12.23 | 10.79 | 12.23 | 10.79 |
| (d) Current tax liabilities (Net) | – | – | – | – |
| TOTAL EQUITY AND LIABILITIES | 1,761.36 | 2,103.06 | 1,761.32 | 2,103.06 |
| Particulars | Standalone 31-03-2026 | Standalone 31-03-2025 | Consolidated 31-03-2026 | Consolidated 31-03-2025 |
|---|---|---|---|---|
| A. Cash Flow from Operating Activities | ||||
| Net Profit before tax and extraordinary items | (1,048.53) | 15.85 | (1,048.72) | 15.54 |
| Adjustments for | ||||
| Depreciation and amortization expense | 0.76 | 0.39 | 0.76 | 0.39 |
| Operating profit before working capital changes | (1,047.77) | 16.23 | (1,047.96) | 15.93 |
| Adjustments for | ||||
| Decrease (Increase) in Trade and other Receivables | 544.35 | (715.58) | 544.35 | (715.58) |
| Decrease (Increase) in Inventories | (161.39) | 309.46 | (161.39) | 309.46 |
| Increase (Decrease) in Other current Assets | (17.75) | 46.29 | (17.75) | 46.29 |
| Increase (Decrease) in Trade Payable | (0.21) | (22.42) | (0.22) | (22.42) |
| Decrease/ (Increase) in Other Non Current Assets | – | (2.00) | – | (2.00) |
| Increase/ (Decrease) in Other Financial Liabilities and provisions | 47.48 | 9.82 | 47.64 | 10.12 |
| Cash Generated from operations | (635.30) | (358.20) | (635.33) | (358.20) |
| Adjustment for extraordinary items | ||||
| Net Cash From Operating Activities | (635.30) | (358.20) | (635.33) | (358.20) |
| B. Cash Flow From Investing Activities | ||||
| Investment in Subsidiary | – | (1.00) | – | – |
| Purchase of fixed assets | – | (2.00) | – | (2.00) |
| Net Cash from Investing Activities | – | (3.00) | – | (2.00) |
| C. Cash flow From Financing Activities | ||||
| Financial Expenses | – | – | – | – |
| Issuance of share Capital | 938.50 | 267.55 | 938.50 | 267.55 |
| Money received against Share Warrants | (215.86) | 13.57 | (215.86) | 13.57 |
| Proceeds/(repayment) of Unsecured Loan | (63.05) | (61.25) | (63.05) | (61.25) |
| Net Cash used in Financing Activities | 659.58 | 219.87 | 659.58 | 219.87 |
| Net Increase in Cash & Cash Equivalents | 24.28 | (141.33) | 24.25 | (140.33) |
| Opening Balance of Cash & Cash Equivalents | 28.38 | 169.71 | 29.38 | 169.71 |
| Closing Balance of Cash & Cash Equivalents | 52.67 | 28.38 | 53.63 | 29.38 |
| SR.NO. | PARTICULARS | Quarter Ended 31-03-2026 Audited | Quarter Ended 31-12-2025 Unaudited | Quarter Ended 31-03-2025 Audited | Year Ended 31-03-2026 Audited | Year Ended 31-03-2025 Audited |
|---|---|---|---|---|---|---|
| I | INCOMES | |||||
| I | Revenue from Operations (Net of Taxes) | 158.13 | 4.31 | 703.45 | 185.90 | 254.70 |
| II | Other Business Income | 1.09 | 0.50 | 2.52 | 6.22 | 7.47 |
| III | Total Income (I + II) | 159.22 | 4.80 | 705.98 | 192.13 | 872.17 |
| IV | EXPENSES | |||||
| (a) | Purchase of Stock in Trade | – | 697.20 | 79.67 | 824.90 | 317.09 |
| (b) | Changes of Inventories of Finished Goods, Work in Progress | (697.20) | 447.62 | (161.39) | 309.45 | |
| Work in Trade | 647.73 | 14.13 | 15.32 | |||
| (c) | Employees Cost | 3.76 | 2.95 | 3.49 | ||
| (d) | Finance Cost | 0.19 | 0.19 | 0.14 | 0.76 | 0.39 |
| (e) | Depreciation and Amortisation Expenses | 77.88 | 280.04 | 42.89 | 548.52 | 198.15 |
| (f) | Other Expenses | |||||
| TOTAL EXPENSES (IV (a to f)) | 729.56 | 283.18 | 573.82 | 1,226.91 | 840.42 | |
| V | Profit/(Loss) before Exceptional Items and Tax (III-IV) | (570.34) | (278.37) | 132.15 | (1,034.79) | 31.75 |
| VI | Exceptional Items & Extraordinary Item | 13.93 | 16.21 | 13.93 | 15.21 | |
| VII | Profit/(Loss) Before Tax (V-VI) | (584.27) | (278.37) | 115.94 | (1,048.72) | 15.54 |
| VIII | TAX EXPENSES | |||||
| (a) | Current Tax | – | – | – | – | – |
| (b) | Deferred Tax | 0.01 | 0.01 | 0.07 | 0.03 | 0.07 |
| Total Tax Expenses | 0.01 | 0.01 | 0.07 | 0.03 | 0.07 | |
| IX | NET PROFIT AFTER TAX FROM BUSINESS OPERATIONS | (584.28) | (278.38) | 115.87 | (1,048.74) | 15.46 |
| X | Other Comprehensive Income | – | – | – | – | – |
| XI | Total Comprehensive Income (IX+X) | (584.28) | (278.38) | 115.87 | (1,048.74) | 15.46 |
| XII | Paid up Equity Share Capital (Amount in lacs) | 1,130.82 | 1,130.82 | 854.79 | 1,130.82 | 854.79 |
| Rs. 1 Face value per share | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 | |
| XIII | Other Equity Capital (Reserve & Surplus) | – | – | – | 1,110.95 | 1,110.95 |
| XV | Earning Per Share (In Rupees) from Continuing Operations (Not Annualized) | |||||
| (a) | Basic | (0.52) | (0.25) | 0.14 | (0.93) | 0.02 |
| (b) | Diluted | (0.52) | (0.25) | 0.14 | (0.93) | 0.02 |
| XIV | Income from Discontinuing Operations | – | – | – | – | – |
| XVI | Profit/(Loss) from Discontinuing Operations | – | – | – | – | – |
| XVII | Profit/(Loss) for the period After Adjustment of discontinuing Operations with Current Operations | (584.28) | (278.38) | 115.87 | (1,048.74) | 15.46 |
| SR.NO. | PARTICULARS | Quarter Ended 31-03-2026 Audited | Quarter Ended 31-12-2025 Unaudited | Quarter Ended 31-03-2025 Audited | Year Ended 31-03-2026 Audited | Year Ended 31-03-2025 Audited |
|---|---|---|---|---|---|---|
| I | INCOMES | |||||
| I | Revenue from Operations (Net of Taxes) | 158.13 | 4.31 | 703.45 | 185.90 | 864.70 |
| II | Other Business Income | 1.09 | 0.50 | 2.52 | 6.22 | 7.47 |
| III | Total Income (I + II) | 159.22 | 4.80 | 705.98 | 192.13 | 872.17 |
| IV | EXPENSES | |||||
| (a) | Purchase of Stock in Trade | – | 697.20 | 79.67 | 824.90 | 317.09 |
| (b) | Changes of Inventories of Finished Goods, Work in Progress, Work in Trade | 647.73 | (697.20) | 447.62 | (161.39) | 309.46 |
| (c) | Employees Cost | 3.76 | 2.95 | 3.49 | 14.13 | 15.32 |
| (d) | Finance Cost | – | – | – | – | – |
| (e) | Depreciation and Amortisation Expenses | 0.19 | 0.19 | 0.14 | 0.76 | 0.39 |
| (f) | Other Expenses | 77.69 | 280.04 | 42.69 | 548.33 | 197.85 |
| TOTAL EXPENSES (IV a to f) | 729.38 | 283.18 | 573.62 | 1,226.72 | 840.12 | |
| V | Profit/(Loss) before Exceptional Items and Tax (III-IV) | (570.15) | (278.37) | 132.35 | (1,034.60) | 32.05 |
| VI | Exceptional Items & Extraordinary Item | 13.93 | – | 16.21 | 13.93 | 16.21 |
| VII | Profit/(Loss) Before Tax (V-VI) | (584.08) | (278.37) | 116.14 | (1,048.53) | 15.84 |
| VIII | TAX EXPENSES | |||||
| (a) | Current Tax | – | – | – | – | – |
| (b) | Deferred Tax | 0.01 | 0.01 | 0.07 | 0.03 | 0.07 |
| Total Tax Expenses | 0.01 | 0.01 | 0.07 | 0.03 | 0.07 | |
| IX | NET PROFIT AFTER TAX FROM BUSINESS OPERATIONS | (584.09) | (278.38) | 116.07 | (1,048.55) | 15.77 |
| X | Other Comprehensive Income | – | – | – | – | – |
| XI | Total Comprehensive Income (IX+X) | (584.09) | (278.38) | 116.07 | (1,048.55) | 15.77 |
| XII | Paid up Equity Share Capital (Amount in lacs) | 1,130.82 | 1,130.82 | 854.79 | 1,130.82 | 854.79 |
| Rs. 1 Face value per share | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 | |
| XIII | Other Equity Capital (Reserve & Surplus) | – | – | – | 509.30 | 1,111.25 |
| XIV | Earning Per Share (In Rupees) from Continuing Operations (Not Annualized) | |||||
| (i) | Basic | (0.52) | (0.25) | 0.14 | (0.93) | 0.02 |
| (ii) | Diluted | (0.52) | (0.25) | 0.14 | (0.93) | 0.02 |
| XV | Income from Discontinuing Operations | – | – | – | – | – |
| XVI | Profit/(Loss) from Discontinuing Operations | – | – | – | – | – |
| XVII | Profit/(Loss) for the period After Adjustment of discontinuing Operations with Current Operations | (584.09) | (278.38) | 116.07 | (1,048.55) | 15.77 |