| Scrip Code | 532884 |
|---|---|
| NSE Symbol | REFEX |
| MSEI Symbol | NOTLISTED |
| ISIN | INE056I01025 |
| Name of company | REFEX INDUSTRIES LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 26-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 20-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 26-05-2026 11:44:00 |
| End date and time of board meeting | 26-05-2026 12:15:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 93,416.61 | 2,27,673.51 | |
| Other income | 393.71 | 2,531.66 | |
| Total income | 93,810.32 | 2,30,205.17 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 75,819.57 | 1,91,915.57 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (569.71) | (7,607.13) |
| (d) | Employee benefit expense | 772.42 | 3,846.46 |
| (e) | Finance costs | 1,014.94 | 3,207.53 |
| (f) | Depreciation, depletion and amortisation expense | 532.67 | 1,999.86 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 1,442.61 | 3,799.84 |
| Total other expenses | 1,442.61 | 3,799.84 | |
| Total expenses | 79,012.50 | 1,97,162.13 | |
| 3 | Total profit before exceptional items and tax | 14,797.82 | 33,043.04 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 14,797.82 | 33,043.04 |
| 6 | Tax expense | ||
| 7 | Current tax | 3,722.69 | 8,648.09 |
| 8 | Deferred tax | 477.33 | 156.67 |
| 9 | Total tax expenses | 4,200.02 | 8,804.76 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 10,597.80 | 24,238.28 |
| 12 | Profit (loss) from discontinued operations before tax | (1,568.66) | (5,295.93) |
| 13 | Tax expense of discontinued operations | (415.37) | (1,429.75) |
| 14 | Net profit (loss) from discontinued operation after tax | (1,153.29) | (3,866.18) |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 9,444.51 | 20,372.10 |
| 17 | Other comprehensive income net of taxes | 577.94 | 1,141.84 |
| 18 | Total Comprehensive Income for the period | 10,022.45 | 21,513.94 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 9,082.00 | 20,335.31 | |
| Total profit or loss, attributable to non-controlling interests | 362.52 | 36.79 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 9,572.28 | 21,260.87 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 450.18 | 253.07 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 2,743.99 | 2,743.99 | |
| Face value of equity share capital | 2 | 2 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 0.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 7.46 | 18.18 | |
| Diluted earnings (loss) per share from continuing operations | 7.38 | 17.97 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | -0.84 | -2.9 | |
| Diluted earnings (loss) per share from discontinued operations | -0.84 | -2.9 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 6.62 | 15.28 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 6.54 | 15.07 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | he above Consolidated audited financial results of the group for the Quarter and year ended 31st March 2026 have been reviewed by the Audit Committee and approved by the Board at their meetings held on 26th May 2026 The Statutory auditors of the Company have carried out their audit on the above results for the Quarter and year ended 31st March 2026 The financial results of the group have been prepared in accordance with the Indian Accounting Standards INDAS as prescribed u s 133 of the Companies Act 2013 The Groups business activities falls into the following segments Ash Coal Handling Business Solar Power Generation and Related Activities Refrigerant Gases Manufacturing Refilling Sale of Services Power Trading Green Mobility Windpower and Other segmentOther segment currently includes solar module trading Unallocable expenditures includes those expenses which are common for the entire enterprise Power trading segment has not been a significant profit driver for Refex with low volumes lower margins high compliance costs and limited strategic fit with our core logistics and energy infrastructure strengths Hence the board on its meeting held on August 12 2025 has approved the discontinuation of PowerTrading business subject to all statutory and Regulatory approvalsThis process includes Surrendering the trading license settling all statutory obligations and transparently communicating the rationale for exiting to key stakeholders As a result the activity qualifies as a discontinued operation under Ind AS 105 Accordingly the Company has disclosed the profit from discontinuing operations separately from the profit from continuing operations in the Statement of Profit and Loss Further The Board of Directors approved the discontinuation of the Refrigerant Gases business segment at its meeting held on January 21 2026 The segment accounted for approximately 250 of the Companys total revenue and was impacted by operational and financial challenges due to heightened competition and pricing pressures The discontinuation is intended to enable better allocation of management focus and capital towards the Companys core highergrowth businesses thereby improving capital efficiency and longterm value creationAs a result the activity qualifies as a discontinued operation under Ind AS 105 Accordingly the Company has disclosed the profit from discontinuing operations separately from the profit from continuing operations in the Statement of Profit and Loss The Board of Directors of the Company at its meeting held on September 22 2025 had approved the draft Composite Scheme of Amalgamation and Arrangement amongst Refex Green Mobility Limited Transferor Company or RGML Refex Industries Limited Transferee Company or Demerged Company or RIL and Refex Mobility Limited Resulting Company or RML and their respective shareholders and creditors under Sections 230 to 232 and other applicable provisions of the Companies Act 2013 read with the rules framed thereunder Scheme subject to receipt of requisite regulatory approvals as may be applicable The Company has received Observation Letters containing No Adverse Observations from BSE Limited and National Stock Exchange of India Limited on March 16 2026 in relation to the aforesaid Scheme Further the Company has filed the application petition in connection with the Scheme before the Honble NCLT Chennai bench on March 26 2026Accordingly the Company has disclosed the profit from discontinuing operations separately from the profit from continuing operations in the Statement of Profit and Loss The details of revenue expenses related to the discontinuing operations Refrigerants Power trading and Green mobility are presented as follows Amount in Lakhs Particulars Quarter ended Mar 31 2026 Year ended Mar 31 2026 Revenue from discontinuing operation 310249 1349018 Total expenses 471341 1889700 Profit before tax 156866 529593 Tax expenses 41537 142975 Profit after tax 115329 386618 Cash flow from discontinuing operation Refrigerants Power trading and Green mobility for the year ended 31st March 2026 Particulars Amount in Lakhs Cash generated from operating activities 346360 Cash generated from Investing activities 299151 Cash generated from Financing activities 251596 During the quarter the Company had acquired equity shares pursuant to the conversion of Class B Optional Convertible Debentures Class B OCDs issued by Venwind Refex Power Limited VRPL a Subsidiary Company Consequent to such conversion Refex Industries Limited was allotted 24866 equity shares of face value of 10 each in VRPL at a fair valuation determined by a Registered Valuer Accordingly the Companys shareholding in VRPL increased by 411 from 7328 to 7739 as on March 31 2026 Subsequent to the closure of Financial Year 202526 VRPL had offered a Rights Issue of equity shares Pursuant to the Companys acceptance of the said Rights Issue VRPL allotted 1712 equity shares of face value of 10 each at a premium of 17513 per share to the Company along with allotment to other shareholders of VRPL on April 25 2026 Consequent to such allotment the Companys shareholding in VRPL changed from 7739 to 7681 Thereafter VRPL converted its Class A Optional Convertible Debentures Class A OCDs into equity shares and allotted such equity shares to the respective debenture holders claimants Refex Industries Limited was not a party to the aforesaid transaction Consequent to the said allotment the shareholding of the Company in VRPL was reinstated to 7328 A writ petition was filed before the Honble High Court challenging the assessment order dated 31052023 issued by the Deputy Commissioner of Income Tax Central Circle 34 Chennai for Assessment Year 201617 involving a demand of Rs356722 lakhs The writ petition was filed on the grounds that the said assessment order was passed without providing an opportunity of being heard as mandated u s 144A of the Income Tax Act 1961 and no appropriate approval obtained for issuing the notice The Honble Madras High Court after considering the submissions has set aside the aforesaid assessment order passed by the Assessing Officer Consequently the tax demand of approximately Rs356722 Lakhs raised pursuant to the said order stands nullified The Board of Directors of Refex Industries Limited has recommended a final dividend of Rs1 per equity share having a face value of Rs2 each for the Financial Year 202526 subject to the approval of the shareholders Figures for the quarter ended March 31 2026 and March 31 2025 represents the difference between the audited figures of the financial year ended and the published year to date figures upto the third quarter of the relevant financial year Figures have been regrouped reclassified restated to make them comparable to the figures wherever necessary Figures in brackets are representing negative values |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 31-03-2026 | |
| Whether results are audited or unaudited | Audited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 15,152.93 | |
| Capital work-in-progress | 1,001.97 | |
| Investment property | 0.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 871.64 | |
| Intangible assets under development | 818.72 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 0.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | Right of Use asset | 5,157.29 |
| 2 | Other non-current financial assets | 1,150.64 |
| Total of other non-current financial assets | 6,307.93 | |
| Total non-current financial assets | 6,307.93 | |
| Deferred tax assets (net) | 11.26 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 6,145.60 |
| Total of other non-current assets | 6,145.60 | |
| Total non-current assets | 30,310.05 | |
| 2 | Current assets | |
| Inventories | 7,607.13 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 88,625.13 | |
| Cash and cash equivalents | 18,370.81 | |
| Bank balance other than cash and cash equivalents | 20,963.82 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 6,770.37 | |
| Total current financial assets | 1,34,730.13 | |
| Current tax assets (net) | ||
| Other current assets | ||
| 1 | Other current assets | 90,335.20 |
| Total of other current assets | 90,335.20 | |
| Total current assets | 2,32,672.46 | |
| 3 | Non-current assets classified as held for sale | 21,287.41 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 2,84,269.92 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 2,743.99 | |
| Other equity | 1,47,671.20 | |
| Total equity attributable to owners of parent | 1,50,415.19 | |
| Non controlling interest | 442.71 | |
| Total equity | 1,50,857.90 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 2,882.09 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | ||
| Total Trade payable | ||
| Other non-current financial liabilities | ||
| 1 | Lease Liability | 5,524.00 |
| Total of other non-current financial liabilities | 5,524.00 | |
| Total non-current financial liabilities | 8,406.09 | |
| Provisions, non-current | 170.92 | |
| Deferred tax liabilities (net) | 332.24 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 8,909.25 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 13,328.63 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 46,428.40 | |
| Total Trade payable | 46,428.40 | |
| Other current financial liabilities | ||
| 1 | Lease Liability | 769.71 |
| 2 | Contract Liability | 116.63 |
| 3 | Other financial liabilities | 21,006.68 |
| Total of other current financial liabilities | 21,893.02 | |
| Total current financial liabilities | 81,650.05 | |
| Other current liabilities | 22,995.49 | |
| 1 | Other current liabilities | 22,995.49 |
| Total of other current liabilities | 22,995.49 | |
| Provisions, current | 92.95 | |
| Current tax liabilities (Net) | 6,970.75 | |
| Deferred government grants, Current | ||
| Total current liabilities | 1,11,709.24 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 12,793.53 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | |
| Total liabilities | 1,33,412.02 | |
| Total equity and liabilites | 2,84,269.92 | |
| Disclosure of notes on assets and liabilities | ||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|---|
| Date of start of reporting period | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Audited | Audited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Ash & Coal Handling Business� | 69,036.79 | 2,01,266.90 | ||||
| 2 | Refrigerant Gas- Manufacturing(Refilling) and Sales� | 0.0010365 | 3,455.08 | ||||
| 3 | Green mobility | 2,998.24 | 9,951.53 | ||||
| 4 | Sale Of Service� | 0.0077998 | 1,486.58 | ||||
| 5 | Power Trading | 0.000006 | 0.0008357 | ||||
| 6 | Solar Power - Generation and Related Activities | 0.0028629 | 1,036.99 | ||||
| 7 | Windpower | 23,313.55 | 23,753.23 | ||||
| 8 | Others | 0.00 | 0.0012981 | ||||
| 9 | Unallocable | 0.00 | 0.00 | ||||
| Total Segment Revenue | 96,519.10 | 2,41,163.69 | |||||
| Less: Inter segment revenue | 3,102.49 | 13,490.18 | |||||
| Revenue from operations | 93,416.61 | 2,27,673.51 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Ash & Coal Handling Business� | 14,091.14 | 35,375.36 | ||||
| 2 | Refrigerant Gas- Manufacturing(Refilling) and Sales� | 38.15 | (134.35) | ||||
| 3 | Green mobility | (1,314.91) | (3,823.51) | ||||
| 4 | Sale Of Service� | 187.84 | 368.58 | ||||
| 5 | Power Trading | (7.06) | (42.61) | ||||
| 6 | Solar Power - Generation and Related Activities | 133.28 | 436.80 | ||||
| 7 | Windpower | 1,689.37 | 222.69 | ||||
| 8 | Others | (0.37) | 12.21 | ||||
| 9 | Unallocable | (682.21) | (2,696.73) | ||||
| Total Profit before tax | 14,135.23 | 29,718.44 | |||||
| i. Finance cost | 1,014.94 | 3,207.53 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (393.71) | (2,531.66) | |||||
| Profit before tax | 13,514.00 | 29,042.57 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Ash & Coal Handling Business� | 1,63,809.99 | 1,63,809.99 | ||||
| 2 | Refrigerant Gas- Manufacturing(Refilling) and Sales� | 167.95 | 167.95 | ||||
| 3 | Green mobility | 21,247.64 | 21,247.64 | ||||
| 4 | Sale Of Service� | 1,152.72 | 1,152.72 | ||||
| 5 | Power Trading | 47.59 | 47.59 | ||||
| 6 | Solar Power - Generation and Related Activities | 5,095.21 | 5,095.21 | ||||
| 7 | Windpower | 48,494.44 | 48,494.44 | ||||
| 8 | Others | 0.00 | 0.00 | ||||
| 9 | Unallocable | 0.00 | 0.00 | ||||
| Total Segment Asset | 2,40,015.54 | 2,40,015.54 | |||||
| Un-allocable Assets | 44,254.38 | 44,254.38 | |||||
| Net Segment Asset | 2,84,269.92 | 2,84,269.92 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Ash & Coal Handling Business� | 63,845.02 | 63,845.02 | ||||
| 2 | Refrigerant Gas- Manufacturing(Refilling) and Sales� | 3.97 | 3.97 | ||||
| 3 | Green mobility | 10,488.01 | 10,488.01 | ||||
| 4 | Sale Of Service� | 255.28 | 255.28 | ||||
| 5 | Power Trading | 28.21 | 28.21 | ||||
| 6 | Solar Power - Generation and Related Activities | 6,189.47 | 6,189.47 | ||||
| 7 | Windpower | 36,827.43 | 36,827.43 | ||||
| 8 | Others | 0.00 | 0.00 | ||||
| 9 | Unallocable | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 1,17,637.39 | 1,17,637.39 | |||||
| Un-allocable Liabilities | 1,66,632.53 | 1,66,632.53 | |||||
| Net Segment Liabilities | 2,84,269.92 | 2,84,269.92 | |||||
| Disclosure of notes on segments | |||||||
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Remeasurements of defined benefit plan actuarial gains/ (losses) | 114.28 | 130.74 |
| Total Amount of items that will not be reclassified to profit and loss | 114.28 | 130.74 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Profit / (Loss) due to cash flow hedge, net of income tax | 463.66 | 1,011.10 |
| 2 | Remeasurements of defined benefit plan actuarial gains/ (losses) | 0.00 | 0.00 |
| Total Amount of items that will be reclassified to profit and loss | 463.66 | 1,011.10 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 577.94 | 1,141.84 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 33,043.04 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 4,613.88 | |||||
| Adjustments for decrease (increase) in inventories | (6,876.26) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (22,125.92) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (60,076.22) | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 30,033.57 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 20,456.45 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 5,989.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | (94.22) | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 12,826.75 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 1,085.66 | |||||
| Adjustments for share-based payments | 144.52 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | (5,295.93) | |||||
| Other adjustments for non-cash items | 1,087.91 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (20,402.13) | |||||
| Net cash flows from (used in) operations | 12,640.91 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 1,926.81 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 10,714.10 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | (6,046.00) | |||||
| Purchase of property, plant and equipment | 0.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 496.37 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (21,240.58) | |||||
| Net cash flows from (used in) investing activities | (26,790.21) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 256.38 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 8,275.17 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 5,535.30 | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 3,598.08 | |||||
| Dividends paid | 646.40 | |||||
| Interest paid | 3,256.09 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (31.00) | |||||
| Net cash flows from (used in) financing activities | 6,535.28 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (9,540.83) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (9,540.83) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 28,161.72 | |||||
| Cash and cash equivalents cash flow statement at end of period | 18,620.89 | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | A B C D & CO. LLP | Yes | 29-02-2028 | ||
|---|---|---|---|---|---|