MONIKA Alcobev Limited — half year and year ended March 31, 2026
| Sr. No. | Particulars | Half year ended March 31, 2026 (Audited) | Half year ended September 30, 2025 (Unaudited) | Half year ended March 31, 2025 (Unaudited) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| I | Revenue from operations | 18,428.13 | 11,687.41 | 15,183.52 | 30,115.54 | 23,614.87 |
| II | Other income | 676.51 | 244.91 | 195.84 | 921.42 | 220.74 |
| III | Total Income (I + II) | 19,104.64 | 11,932.32 | 15,379.36 | 31,036.96 | 23,835.61 |
| IV | Expenses: | |||||
| a. | Purchase of Stock – in-Trade | 10,790.23 | 11,957.85 | 13,738.41 | 22,748.08 | 20,963.80 |
| b. | Changes in inventories of Stock-in-trade | 102.53 | (4,740.29) | (4,266.91) | (4,637.76) | (6,375.10) |
| c. | Employee benefits expense | 1,230.75 | 1,004.21 | 876.11 | 2,234.96 | 1,505.97 |
| d. | Finance costs | 934.39 | 870.03 | 975.13 | 1,804.42 | 1,759.05 |
| e. | Depreciation and amortization expenses | 98.99 | 99.85 | 76.04 | 198.84 | 123.47 |
| f. | Advertising and Marketing Expenses | 2,249.18 | 688.29 | 535.15 | 2,937.47 | 903.07 |
| g. | Label and Brand Registration Fees | 73.44 | 230.37 | 52.27 | 303.81 | 322.46 |
| h. | Storage charges | 557.42 | 414.08 | 448.92 | 971.51 | 685.83 |
| i. | Other expenses | 650.25 | 372.96 | 652.77 | 1,023.20 | 989.34 |
| V | Total expenses | 16,687.18 | 10,897.35 | 13,087.89 | 27,584.53 | 20,877.90 |
| VII | Profit / (Loss) before exceptional and extraordinary items and tax (III – V) | 2,417.45 | 1,034.97 | 2,291.48 | 3,452.42 | 2,957.71 |
| VIII | Exceptional & Extraordinary items | – | – | 132.48 | – | 132.48 |
| VIII | Profit / (Loss) before tax (VII – VIII) | 2,417.45 | 1,034.97 | 2,423.95 | 3,452.42 | 3,090.19 |
| IX | Prior Period expenses | – | – | – | – | – |
| X | Tax expense | |||||
| a. | Current Tax | 231.78 | 27.22 | 585.20 | 259.00 | 752.89 |
| b. | Short Provision/ Excess provision for earlier years | 0.07 | – | – | 0.07 | – |
| c. | Deferred Tax | (31.62) | 10.53 | 26.14 | (21.09) | 25.95 |
| Tax expense | 200.23 | 37.75 | 611.34 | 237.98 | 778.84 | |
| XII | Profit / (Loss) for the year (VIII-IX-X) | 2,217.22 | 997.22 | 1,812.61 | 3,214.44 | 2,311.35 |
| XII | Earnings per equity share (Face Value ₹ 10) | |||||
| Basic (in ₹) | 10.34 | 5.38 | 10.90 | 16.08 | 13.94 | |
| Diluted (in ₹) | 10.34 | 5.38 | 10.90 | 16.08 | 13.94 |
| Sr. No. | Particulars | As at March 31, 2026 Audited | As at March 31, 2025 Audited |
|---|---|---|---|
| I. EQUITY & LIABILITIES | |||
| 1 | Shareholders’ Funds | ||
| (a) | Share Capital | 2145.00 | 1665.88 |
| (b) | Reserves & Surplus | 22285.79 | 7935.04 |
| (c) | Money received against share warrants | – | – |
| Total Shareholders’ Funds | 24430.79 | 9600.92 | |
| 2 | Share application money pending allotment | – | – |
| 3 | Non-Current Liabilities | ||
| (a) | Long term borrowings | 21.72 | 2079.26 |
| (b) | Deferred tax liabilities (Net) | 4.87 | 25.96 |
| (c) | Other Long term liabilities | 0.60 | – |
| (d) | Long term provisions | 75.97 | 43.85 |
| Total Non-Current Liabilities | 103.16 | 2149.07 | |
| 4 | Current Liabilities | ||
| (a) | Short term borrowings | 21032.63 | 15330.38 |
| (b) | Trade Payables – Total outstanding dues of micro enterprises and small enterprises; and | – | – |
| (b) | Trade Payables – Total outstanding dues of creditors other than micro enterprises and small enterprises | 953.48 | 2418.11 |
| (c) | Other current liabilities | 2085.37 | 2081.09 |
| (d) | Short term provisions | 598.20 | 809.90 |
| Total Current Liabilities | 24669.69 | 20639.48 | |
| Total Equity & Liabilities | 49203.64 | 32389.47 |
| Sr. No. | Particulars | As at March 31, 2026 Audited | As at March 31, 2025 Audited |
|---|---|---|---|
| II. ASSETS | |||
| 1 | Non Current Assets | ||
| (a) | Property, Plant & Equipment and Intangible Assets | ||
| (i) | Property, Plant & Equipment | 1755.12 | 1886.48 |
| (ii) | Intangible assets | 12.72 | 18.54 |
| (iii) | Capital work-in-progress | – | – |
| (iv) | Intangible assets under development | – | – |
| Total Property, Plant & Equipment and Intangible Assets | 1767.84 | 1905.02 | |
| (b) | Non-current investments | – | – |
| (c) | Deferred tax assets (net) | – | – |
| (d) | Long term loans and advances | 332.80 | – |
| (e) | Other non-current assets | 203.22 | 161.60 |
| Total Non Current Assets | 2303.85 | 2066.62 | |
| 2 | Current Assets | ||
| (a) | Current investments | – | – |
| (b) | Inventories | 19579.81 | 14942.06 |
| (c) | Trade receivables | 15898.96 | 10187.88 |
| (d) | Cash and bank balances | 5979.22 | 2737.68 |
| (e) | Short-term loans and advances | 5407.23 | 2417.52 |
| (f) | Other current assets | 34.56 | 37.71 |
| Total Current Assets | 46899.78 | 30322.85 | |
| Total Assets | 49203.64 | 32389.47 |
| Particulars | Year ended March 31, 2026 | Year ended March 31, 2025 |
|---|---|---|
| A] Cash Flow from Operating Activities | ||
| Net Profit before tax | 3452.42 | 3090.19 |
| Adjustments for: | ||
| Depreciation and amortisation expenses | 198.84 | 123.47 |
| Interest income | (277.20) | (120.53) |
| Interest expense | 1680.76 | 1513.56 |
| Provision for Gratuity expenses | 39.26 | 19.90 |
| Profit on sale of Property, Plant and Equipment | – | (132.48) |
| Lease equalisation | 0.60 | – |
| Operating profit before working capital changes | 5094.68 | 4494.11 |
| Changes in Working Capital | ||
| Decrease/ (Increase) in Trade Receivables | (5711.08) | (599.08) |
| Decrease/(Increase) in Other Current Assets | 3.15 | (2.07) |
| (Increase) in Inventories | (4637.76) | (6375.10) |
| (Increase) in Short term Loans & Advances | (2989.71) | (1031.57) |
| (Decrease)/ Increase in Trade Payables | (1464.63) | 1024.50 |
| (Decrease)/ Increase in Other Current Liabilities | 4.28 | 485.97 |
| Increase in Short Term Provisions | (2.40) | 163.99 |
| Cash generated/(used in) from operations | (9703.47) | (1839.25) |
| Taxes paid (net of refunds) | (475.51) | (752.89) |
| Net cash (used in)/ from operating activities (A) | (10178.98) | (2592.14) |
| B] Cash Flow from Investing Activities | ||
| Payment for Property, Plant & Equipment and intangible assets (including CWIP) | (61.66) | (1614.60) |
| Interest on Fixed deposits | 263.87 | 120.53 |
| Receipts from sale of Property, plant & equipment | – | 261.00 |
| (Investment) in Fixed deposits (Lien against borrowings) | (1900.40) | (3095.00) |
| Redemption of Fixed deposits (Lien against borrowings) | 937.19 | 1723.10 |
| (Investment) in Fixed deposits (not marked as lien against borrowings) | (7.85) | – |
| (Increase) in Other Non-current Assets | (41.62) | (13.01) |
| (Increase)/Decrease in Earmarked Bank Accounts | (583.31) | 14.83 |
| (Increase) in Long Term Loans and Advances | (332.80) | – |
| Net cash (used in)/ from investing activities (B) | (1726.57) | (2603.16) |
| C] Cash Flow from Financing Activities | ||
| Proceeds from Long Term Borrowings | 2391.06 | 4919.08 |
| (Repayment) of Long Term Borrowings | (3499.70) | (4331.41) |
| (Net repayment)/Proceeds from Short term borrowings | 4753.36 | 4506.24 |
| Interest paid on borrowings | (1680.76) | (1513.56) |
| Proceeds from issue of new shares (including securities premium) | 13702.83 | 1850.13 |
| Share issue expenses paid | (1854.18) | – |
| Dividend paid (inclusive of TDS paid) | (233.22) | (228.59) |
| Net cash generated from Financing Activities (C) | 13579.39 | 5201.90 |
| Net Increase / (Decrease) in Cash & Cash Equivalents (A +B +C) | 1673.84 | 6.60 |
| Cash & Cash Equivalents at the beginning of the year | 34.34 | 27.74 |
| Cash & Cash Equivalents at the end of the year | 1708.18 | 34.34 |
| Cash and Cash Equivalents. | ||
| (a) Balances with banks | 326.50 | 32.85 |
| (b) Cheques, drafts on hand | 1380.82 | – |
| (c) Cash-on-hand | 0.86 | 1.49 |
| Total | 1708.18 | 34.34 |