EVEXIA LIFECARE LIMITED — Quarter and year ended March 31, 2026
EVEXIA LIFECARE LIMITED — Audited Standalone Financial Results (Quarter and year ended March 31, 2026)
| Particulars | Quarter Ended March 31, 2026 (Audited) | Quarter Ended December 31, 2025 (Un-Audited) | Quarter Ended March 31, 2025 (Audited) | Year Ended March 31, 2026 (Audited) | Year Ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| I. Revenue from operations | 3,517.94 | 2,459.92 | 1,517.02 | 10,546.47 | 4,386.56 |
| II. Other Income | 54.63 | 15.98 | 3.41 | 58.95 | 13.65 |
| III. Total Revenue (I+II) | 3,572.57 | 2,485.90 | 1,521.34 | 10,635.03 | 4,402.33 |
| IV. Expenses | |||||
| Cost of material consumed | – | – | (258.15) | – | 6.51 |
| Purchase of stock in trade | 3,411.40 | 2,346.33 | 1,694.32 | 10,142.35 | 8,153.60 |
| Changes in inventories of Finished Goods, Work-in-Progress and Stock-in-trade | 32.04 | 12.21 | (40.67) | 40.64 | (162.48) |
| Employee benefits expense | 10.25 | 16.39 | 19.77 | 67.07 | 73.72 |
| Finance Cost | 0.34 | 0.01 | 31.21 | 0.60 | 36.16 |
| Depreciation and amortization expense | 30.53 | 11.91 | 15.67 | 66.26 | 47.15 |
| Other Expenses | 45.37 | 41.80 | 57.11 | 112.56 | 127.59 |
| Total Expenses | 3,510.03 | 2,430.64 | 1,469.36 | 10,429.48 | 8,281.59 |
| Profit before exceptional and extraordinary items and tax (III-IV) | 56.54 | 55.04 | 32.08 | 205.55 | 120.38 |
| V. Exceptional Items | – | – | – | – | – |
| VII. Profit before extraordinary Items and tax (V-VI) | 56.54 | 55.04 | 32.08 | 205.55 | 120.38 |
| VIII. Extraordinary Items | – | – | – | – | – |
| IX. Profit before tax (VII-VIII) | 56.54 | 55.04 | 32.08 | 205.55 | 120.38 |
| X. Tax Expense | 9.58 | 14.31 | – | – | – |
| 1) Current tax | 9.58 | 14.31 | (7.05) | 53.44 | 26.59 |
| 2) Deferred tax | – | – | – | – | – |
| 3) Short / (Excess) Provision of Income Tax of Previous Years | – | – | 21.00 | – | 21.00 |
| XI. Profit /(Loss) for the period from continuing operations (IX-X) | 46.96 | 40.73 | 18.16 | 152.10 | 72.79 |
| XII. Profit / (Loss) from discontinuing operations | – | – | – | – | – |
| XIII. Tax expenses of discontinuing operations | – | – | – | – | – |
| XIV. Profit / (Loss) from discontinuing operations (after tax) (XII-XIII) | – | – | – | – | – |
| XV. Net Profit / (Loss) for the period (XI + XIV) | 46.96 | 40.73 | 18.16 | 152.10 | 72.79 |
| XVI. Other Comprehensive Income | |||||
| A) (I) Items that will not be reclassified to profit or loss | – | – | – | – | – |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | – | – | – | – | – |
| B) (i) Items that will be reclassified to profit or loss | – | – | – | – | – |
| (ii) Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – |
| XVII. Total Comprehensive Income | 46.96 | 40.73 | 18.16 | 152.10 | 72.79 |
| XVIII. Paid up Equity Share Capital (Face Value Rs. 1/- each) | 18,773.29 | 18,773.29 | 18,773.29 | 18,773.29 | 18,773.29 |
| XIX. Other Equity excluding Revaluation Reserve | – | – | – | – | – |
| XX. Earning per share | |||||
| 1) Basic | 0.003 | 0.002 | 0.001 | 0.008 | 0.004 |
| 2) Diluted | 0.003 | 0.003 | 0.001 | 0.008 | 0.004 |
EVEXIA LIFECARE LIMITED — Standalone Cash Flows (Year ended March 31, 2026)
| PARTICULARS | FOR THE YEAR ENDED March 31, 2026 (Audited) | FOR THE YEAR ENDED March 31, 2025 (Audited) |
|---|---|---|
| Cash flow from operating activities: | ||
| Net profit before tax as per statement of profit and loss | 205.55 | 120.38 |
| Adjusted for: | ||
| Provision for gratuity | – | – |
| Depreciation & amortization | 66.26 | 47.15 |
| Interest Income on loans & advances given | – | – |
| Interest & finance costs | 0.60 | 36.16 |
| Operating cash flow before working capital changes | 272.41 | 203.69 |
| Adjusted for: | ||
| (Increase)/ decrease in inventories | 40.62 | (160.19) |
| (Increase)/ decrease in trade receivables | (2,471.86) | 80.68 |
| (Increase)/ decrease in other current assets | 358.45 | (64.17) |
| (Increase)/ decrease in other non current Assets | (182.20) | (39.03) |
| Increase/ (decrease) in other non current liabilities | – | – |
| Increase/ (decrease) in trade payables | (329.64) | (338.44) |
| Increase/ (decrease) in other current liabilities | (2.97) | (166.47) |
| Increase/ (decrease) in short term provisions | 27.13 | – |
| Increase/ (decrease) in long term provisions | – | – |
| Cash generated from / (used in) operations | (483.93) | |
| Less: Income taxes (paid)/refund (net) | – | 108.85 |
| Net cash generated from/ (used in) operating activities [A] | (2,288.06) | (592.78) |
| Cash flow from investing activities: | ||
| Purchase of fixed assets | 0.33 | 26.97 |
| Interest Income on loans & advances given | – | – |
| Increase/ decrease in short term loans and advances | 2,402.72 | – |
| Increase/ decrease in long term loans and advances | 39.03 | (479.05) |
| Increase/ decrease in other Bank balance | – | – |
| Purchase/Sale of investments | (250.00) | (999.85) |
| Increase/decrease in other security deposits | – | 0.50 |
| Net cash flow from/(used) in investing activities [B] | 2,192.08 | (1,451.43) |
| Cash flow from financing activities: | ||
| Proceeds from long term borrowing (net) | – | 142.61 |
| Proceeds from short term borrowing (net) | 62.73 | (258.12) |
| Money Received against share warrants | – | 2,160.00 |
| Proceeds from Other Equity | 39.97 | – |
| Interest & finance costs | (0.60) | (36.16) |
| Net cash flow from/(used in) financing activities [C] | 102.10 | 2,008.33 |
| Net increase/(decrease) in cash & cash equivalents [A+B+C] | 6.12 | (35.88) |
| Cash & cash equivalents as at beginning of the year | 2.92 | 38.80 |
| Cash & cash equivalents as at end of the year | 9.04 | 2.92 |
EVEXIA LIFECARE LIMITED — Audited Consolidated Financial Results (Quarter and year ended March 31, 2026)
| Particulars | Quarter Ended March 31, 2026 Audited | December 31, 2025 Un-Audited | March 31, 2025 Audited | Year Ended March 31, 2026 Audited | March 31, 2025 Audited |
|---|---|---|---|---|---|
| I. Revenue from operations | 3,678.94 | 2,724.88 | 2,361.19 | 11,027.50 | 8,659.04 |
| II. Other Income | 9.66 | 25.56 | – | 0.03 | 14.07 |
| III. Total Revenue (I+II) | 3,688.51 | 2,550.34 | 2,361.19 | 11,027.55 | 8,873.11 |
| IV. Expenses | |||||
| — Cost of material consumed | – | – | 200.16 | – | 6.50 |
| — Purchase of stock in trade | 3,509.77 | 2,406.66 | 1,805.59 | 10,476.20 | 8,456.60 |
| — Changes in inventories of Finished Goods, work-in-progress and Stock-in-trade | (34.76) | 12.31 | (343.47) | (23.36) | (148.12) |
| — Employee Benefit expenses | 34.69 | 22.80 | 220.87 | 154.16 | 77.41 |
| — Finance Cost | 0.34 | 0.01 | 40.54 | 0.70 | 36.16 |
| — Depreciation and amortization expense | 30.42 | 11.91 | 46.28 | 66.26 | 47.15 |
| — Other Expenses | 58.27 | 55.30 | 339.02 | 131.79 | 145.15 |
| Total Expenses | 3,598.73 | 2,510.99 | 2,318.98 | 10,807.70 | 8,520.25 |
| Profit before exceptional and extraordinary items and tax (III-IV) | 89.79 | 39.45 | 44.31 | 219.85 | 91.86 |
| VI. Exceptional Items | – | – | – | – | – |
| VII. Profit before extraordinary items and tax (V-VI) | 89.79 | 39.45 | 44.31 | 219.85 | 91.86 |
| VIII. Extraordinary Items | – | – | – | – | – |
| IX. Profit before tax (VII-VIII) | 89.79 | 39.45 | 44.31 | 219.85 | 91.86 |
| X. Tax Expense: | |||||
| 1) Current tax | 11.94 | 10.26 | 34.42 | 57.72 | 50.61 |
| 2) Deferred tax | – | – | – | – | – |
| 3) Short / (Excess) Provision of Income Tax of Earlier Years | – | – | 24.02 | – | 24.02 |
| XI. Profit / (Loss) for the period from continuing operations (IX-X) | 77.85 | 29.19 | 30.69 | 162.13 | 41.25 |
| XII. Profit / (Loss) from discontinuing operations | – | – | – | – | – |
| XIII. Tax expenses of discontinuing operations | – | – | – | – | – |
| XIV. Profit / (Loss) from discontinuing operations (after tax) (XII-XIII) | – | – | – | – | – |
| XV. Net Profit / (Loss) for the period (XI+XIV) | 77.85 | 29.19 | 30.69 | 162.13 | 41.25 |
| XVI. Other Comprehensive Income | |||||
| a) (i) Items that will not be reclassified to profit or loss | – | – | – | – | – |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | – | – | – | – | – |
| b) (i) Items that will be reclassified to profit or loss | – | – | – | – | – |
| (ii) Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – |
| XVII. Total Comprehensive Income | 77.85 | 39.10 | 38.90 | 162.13 | 41.25 |
| XVIII. Share of Profit Attributable to Non Controlling Interests | 3.25 | 0.00 | – | 3.25 | – |
| XIX. Profit Attributable to Owners of Parent (XVII-XVIII) | 74.60 | 29.19 | 30.69 | 158.88 | 41.25 |
| XX. Paid up Equity Share Capital (Face Value Rs. 1/- each) | 18,773.28 | 18,773.28 | 18,773.28 | 18,773.28 | 18,773.28 |
| XXI. Other Equity excluding Revaluation Reserve | – | – | – | – | – |
| XXII. Earnings per share: | |||||
| 1) Basic | 0.504 | 0.002 | 0.003 | 0.008 | 0.002 |
| 2) Diluted | 0.004 | 0.002 | 0.002 | 0.006 | 0.002 |
EVEXIA LIFECARE LIMITED — Consolidated Assets and Liabilities (as at March 31, 2026)
| Particulars | AS AT March 31, 2026 (Audited) | AS AT March 31, 2025 (Audited) |
|---|---|---|
| I. ASSETS | ||
| 1 Non-Current Assets | ||
| (a) Property, Plant & Equipment | 1,709.46 | 1,057.57 |
| (b) Capital Work in progress | – | 2.87 |
| (c) Investment Properties | – | – |
| (d) Goodwill | – | – |
| (e) Other Intangible Assets | – | – |
| (f) Intangible assets under development | – | – |
| (g) Biological assets other than bearer plants | – | – |
| (h) Financial assets | ||
| (i) Investments | 71,877.39 | 75,129.89 |
| (ii) Trade receivables | 2,964.64 | – |
| (iii) Loans | 1,702.20 | 3,196.24 |
| (iv) Others | 26.09 | 26.68 |
| (ii) Deferred tax assets (net) | – | 0.52 |
| (iii) Other Non-current assets | 350.52 | 66.36 |
| Total Non-Current Assets | 77,621.87 | 79,479.53 |
| 2 Current assets | ||
| (a) Inventories | 286.45 | 207.51 |
| (b) Financial assets | ||
| (i) Investments | – | – |
| (ii) Trade receivables | 8,488.56 | 6,011.10 |
| (iii) Cash and cash equivalents | 237.52 | 62.41 |
| (iv) Bank balance other than (iii) above | – | – |
| (v) Loans | 235.11 | 215.82 |
| (vi) Others | 39.33 | – |
| (c) Current tax assets (net) | – | – |
| (d) Other current assets | 159.64 | 451.77 |
| Total Current Assets | 9,406.03 | 6,948.31 |
| Total Assets | 87,241.88 | 86,427.84 |
| II. EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| (a) Equity share capital | 18 |