MSAFE EQUIPMENTS LIMITED (FORMERLY KNOWN AS MSAFE EQUIPMENTS PRIVATE LIMITED) — Reporting period: Half-year and year ended March 31, 2026
| Particulars | For the Half Year Ended | Year Ended |
|---|---|---|
| March 31, 2026 (Audited) | September 30, 2025 (Audited) | |
| I. Revenue from Operations | 5,448.88 | 4,901.08 |
| II. Other Income | 49.70 | 6.20 |
| Total Revenue (I + II) | 5,498.58 | 4,907.28 |
| III. Expenses: | ||
| (a) Cost of Material Consumed | 1,705.53 | 1,661.86 |
| (b) Changes In Inventories of finished goods, semi finished goods | (546.93) | (515.20) |
| (c) Employee Benefit Expense | 1,148.16 | 856.00 |
| (d) Financial Cost | 168.12 | 156.95 |
| (e) Depreciation and Amortization Expense | 459.43 | 361.63 |
| (f) Other Expenses | 976.63 | 977.17 |
| Total Expenses | 3,910.94 | 3,498.41 |
| IV. Profit Before Exceptional and Extraordinary Items and Tax (I+II-III) | 1,587.64 | 1,408.87 |
| V. Exceptional Items | – | – |
| VI. Profit Before Extraordinary Items and Tax (IV-V) | 1,587.64 | 1,408.87 |
| VII. Extraordinary Items | – | – |
| VIII. Profit Before Tax (VI-VII) | 1,587.64 | 1,408.87 |
| IX. Tax Expense: | ||
| (1) Current Tax | (453.16) | (422.10) |
| (2) Deferred Tax | 57.51 | 63.26 |
| Total tax Expenses | (395.65) | (358.84) |
| X. Net Profit/(Loss) for the Period | 1,191.99 | 1,050.03 |
| XI. Earning per equity share (Face Value Rs 10/- each) | ||
| (1) Basic | 6.87 | 6.56 |
| (2) Diluted | 6.87 | 6.56 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| I. EQUITY AND LIABILITIES | ||
| (1) Shareholder’s Funds | ||
| (a) Share Capital | 2,040.00 | 100.00 |
| (b) Reserves and Surplus | 7,760.78 | 2,464.92 |
| (c) Money received against share warrants | – | – |
| (2) Non-Current Liabilities | ||
| (a) Long Term Borrowings | 995.03 | 456.43 |
| (b) Other long-term liabilities | – | – |
| (c) Deferred Tax Liabilities (Net) | – | – |
| (d) Long Term Provision | 154.18 | 65.65 |
| (3) Current Liabilities | ||
| (a) Short Term Borrowings | 2,864.24 | 2,799.42 |
| (b) Trade Payables | – | – |
| (i) Total outstanding dues of micro enterprises and small enterprises; | 192.82 | 547.90 |
| (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises | 237.52 | 102.07 |
| (c) Other Current Liabilities | 622.90 | 348.41 |
| (d) Short Term Provisions | 33.76 | 124.14 |
| Total | 14,901.23 | 7,008.94 |
| II. Assets | ||
| (1) Non-Current Assets | ||
| (a) Property, Plant and Equipments and Intangible assets | ||
| (i) Property, Plant and Equipments | 4,871.11 | 3,935.52 |
| (ii) Intangible Assets | 10.04 | 7.87 |
| (b) Non-Current Investment | – | – |
| (c) Long Term Loans and Advances | – | – |
| (d) Other Non-Current Assets | 14.78 | 85.92 |
| (e) Deferred Tax Assets (Net) | 272.20 | 57.78 |
| (2) Current Assets | ||
| (a) Current Investments | – | – |
| (b) Inventories | 2,395.23 | 911.59 |
| (c) Trade Receivables | 2,367.39 | 1,623.33 |
| (d) Cash and Cash Equivalents | 4,317.53 | 54.06 |
| (e) Short Term Loans and Advances | 213.15 | 99.35 |
| (f) Other Current Assets | 439.80 | 233.52 |
| Total | 14,901.23 | 7,008.94 |
| Particulars | For the Year Ended March 31, 2026 | For the Year Ended March 31, 2025 |
|---|---|---|
| A) Cash flow from operating activities: | ||
| Profit after tax | 2,242.02 | 1,301.21 |
| Add: | ||
| Provision for tax | 875.26 | 464.02 |
| Provision for deferred tax | (120.77) | (22.31) |
| Profit before tax | 2,996.51 | 1,742.92 |
| Add: | ||
| Depreciation | 821.06 | 624.20 |
| Financial charges | 325.07 | 268.74 |
| Provision for gratuity & earned leave | 111.92 | 32.91 |
| Less: | ||
| Loss/(profit) on sale of asset | 287.12 | 23.38 |
| Loss/(profit) on sale of investment | – | (9.36) |
| Adjustment for: | ||
| Trade receivables | (744.05) | (433.89) |
| Inventories | (1,483.64) | (564.31) |
| Short term loans & advances | (113.80) | (61.34) |
| Other non-current assets | 71.13 | 0.17 |
| Other current assets | (139.57) | (149.45) |
| Trade payables | (219.63) | 201.57 |
| Other current liabilities | 274.48 | 123.39 |
| Cash generated from operating activities | 2,186.60 | 1,798.93 |
| Income tax | (1,033.55) | (363.54) |
| Total (A) | 1,153.05 | 1,435.39 |
| B) Cash flow from investing activities: | ||
| Purchase of property, plant and equipment | (2,275.37) | (2,114.31) |
| Investment purchased | (4,300.56) | – |
| Sale/(Purchase) of investment | – | 69.36 |
| Sale of property, plant and equipment | 229.43 | 229.64 |
| Total (B) | (6,346.50) | (1,815.31) |
| C) Cash flow from financing activities: | ||
| Financial charges | (325.07) | (268.75) |
| Proceeds from issue of Equity Share In IPO | 5,412.00 | – |
| Expenses Related to IPO | (535.21) | – |
| Raising/(repayment) of Long term loan | 1,089.75 | (67.88) |
| Raising/(repayment) of Short term loan | (486.34) | 736.80 |
| Total (C) | 5,155.13 | 400.17 |
| Net increase/(decrease) in cash and cash equivalents (a+b+c) | (38.32) | 20.25 |
| Cash and cash equivalent as at (Opening balance) | 52.17 | 31.92 |
| Cash and cash equivalent as at (Closing balance) | 13.85 | 52.17 |
| Net difference in cash and cash equivalent | 0.00 | 0.00 |
| Sr. No | Item Head | Amount as stated in the prospectus | Amount utilized | Total unutilized amount |
|---|---|---|---|---|
| 1 | Funding of Capital expenditure towards setup of a new Manufacturing Facility; | 3225.92 | – | 3225.92 |
| 2 | Funding of Capital expenditure for manufacturing of equipments for rental purpose; | 600.00 | 120.00 | 480.00 |
| 3 | Utilization towards working capital requirements; and | 800.00 | 205.36 | 594.64 |
| 4 | General corporate purposes | 176.31 | 176.31 | – |
| Total | 4802.23 | 501.67 | 4300.56 |