INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol CELLECOR
MSEI Symbol NOTLISTED
ISIN INE0OMO01025
Name of Company CELLECOR GADGETS LIMITED
Type of company SME
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 14-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 11-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Consumer Electronics
Start date and time of board meeting 14-05-2026   12:30:00
End date and time of board meeting 14-05-2026   13:10:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 17-04-2025
Indicate Company website link for updated RPT policy of the Company https://cdn.shopify.com/s/files/1/0755/1575/6864/files/Related_Party_Transaction_Policy.pdf?v=1753262479
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The company has not defaulted on loans and debt securities.


Financial Results — Other than Bank

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 65,032.44 1,29,181.12
Other income 29.67 38.86
Total Income 65,062.11 1,29,219.98
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 60,497.61 1,15,314.82
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (4,726.27) (3,313.41)
(d) Employee benefit expense 1,342.77 2,455.43
(e) Finance costs 1,028.96 1,721.96
(f) Depreciation and amortisation expense 50.53 98.40
(g) Other Expenses
1 CSR Expenditure 43.00 58.00
2 Other Expenses 4,156.55 7,551.09
Total other expenses 4,199.55 7,609.09
Total expenses 62,393.15 1,23,886.29
3 Profit before exceptional and extraordinary items and tax 2,668.96 5,333.69
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 2,668.96 5,333.69
6 Extraordinary items 0.00 0.00
7 Profit before tax 2,668.96 5,333.69
8 Tax Expense
Current tax 733.66 1,390.05
Deferred tax (72.59) (46.27)
Total tax expenses 661.07 1,343.78
9 Net Profit Loss for the period from continuing operations 2,007.89 3,989.91
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 2,007.89 3,989.91
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 2,007.89 3,989.91
17 Details of equity share capital
Paid-up equity share capital 22,06,77,800.00 22,06,77,800.00
Face value of equity share capital 1 1
18 Reserves excluding revaluation reserve 18,260.62
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.91 1.8
Diluted earnings (loss) per share from continuing and discontinued operations 0.91 1.8
20 Debt equity ratio 0.6900 0.7700
21 Debt service coverage ratio 1.7700 3.5900
22 Interest service coverage ratio 4.5600 4.600
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1) The above results have been prepared as per Generally Accepted Accounting Principles in India, prescribed u/s section I33 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable and in accordance with the recognition and measurement principles laid down in Accounting Standard, as applicable, specified in Section 133 of the Companies Act, 2013 read with relevant rules framed thereunder or as specified by the Institute of Chartered Accountants of India, whichever is applicable. 2) The above audited Standalone Financial Results of company for the half year ended 31st March, 2026 and year ended 31st March, 2026 were reviewed and recommended by the Audit committee and approved by the Board of Directors, at their respective meeting held on 14th May, 2026 3) The Statutory Auditors of the Company have carried out an audit of the above Financial Results of the Company for the half year ended 31st March, 2026 and year ended 31st March, 2026 in terms of the Regulation 33 of the SEBI (LODR) Regulations, 2015 and have issued an unmodified Independent Auditor’s Report thereon. 4) The statement includes the results for the half year ended 31st March, 2026 being the balanced figure between audited figures in respect of the full financial year and the un-audited figures in respect of 1st half year of the current financial year. 5) As the Company's business activity falls within a single primary business segment, the disclosure requirements as per AS 17 Segment Reporting are not applicable. 6) The weighted average number of equity shares outstanding during the period has been considered for calculating the basic and diluted earnings per share in accordance with the Accounting Standard 20. 7) During the half year ended 31st March, 2025, the Company came up with the 30,00,000 warrants convertible into equivalent number of fully paid-up equity shares of face value of Re. 1/- (Rupee One Only) each (“Equity Shares”), in one or more tranches, within 18 (eighteen) months from the date of allotment at issue price of Rs 40.20/-. The issue was made in accordance with SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, as amended. As on 31st March, 2025 fund received against the warrants subscription money on 30,00,000 warrants is Rs.3,01,50,000 constituting 25% of the total fund raised. Balance amount of Rs.9,04,50,000 constituting 75% of total fund raised was received on 30th June 2025. All these warrants have been converted into Equity Shares as on 08th July 2025. (Amount in Lakhs) S.No Object as Disclosed in the Offer Document Nature Amount disclosed in the Offer Document/ Postal Ballot Notice dated 07th September, 2024 (Rs. In Lakhs) Actual Utilised Amount (As on 31st March, 2025) Actual Utilised Amount (As on 31st March, 2026) Unutilised Amount (As on 31st March, 2026) 1) Working capital requirements, including repayment or prepayment thereof, meeting various expenditure of the Company including contingencies ; capital expenditure, including towards development, refurbishment and renovation of our assets; any other cost incurred towards the main business objects of the Company; and (d) financing of business opportunities, strategic initiatives; financing of business opportunities, strategic initiatives; general corporate purpose 30 Lakhs Share Warrants convertible into Equity Shares 1,206.00 301.50 904.50 - Total 1,206.00 301.50 904.50 8) Previous period figures have been re-grouped and re-classified wherever necessary. 9) There are no Investors Complaints pending as on 3lst March,2026. 10) The results of the Company are also available for investors at www.Cellecor.com, and www.nseindia.com 11) The Board has not recommended any interim dividend during this year ended March 31,2026


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

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 Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 5,333.69
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 1,721.96
Adjustments for depreciation and amortisation expense 98.40
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (1.54)
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 1,818.82
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (3,313.41)
Adjustments for decrease (increase) in trade receivables (6,626.88)
Adjustments for decrease (increase) in other current assets (1,961.21)
Adjustments for increase (decrease) in trade payables 4,957.42
Adjustments for increase (decrease) in other current liabilities 243.01
Adjustments for provisions 447.06
Total adjustments for working capital (6,254.01)
Total adjustments for reconcile profit (loss) (4,435.19)
Net cash flows from (used in) operations 898.50
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 787.58
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 110.92
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 110.92
4 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 1.26
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 4.97
Purchase of property plant and equipment 46.17
Proceeds from sales of intangible assets 0.00
Purchase of intangible 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 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (428.74)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (471.20)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (471.20)
Cash flows from used in financing activities
Proceeds from issuing shares 1,206.00
Proceeds from issuing other equity instruments (301.50)
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 2,086.56
Repayments of borrowings 0.00
Dividends paid 0.00
Interest paid 1,721.96
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 1,269.10
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 1,269.10
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 908.82
6 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 908.82
Cash and cash equivalents cash flow statement at beginning of period 2,175.88
Cash and cash equivalents cash flow statement at end of period 3,084.70


Statement of Asset and Liabilities

Amount in (Lakhs)

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 Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 2,206.78
Reserves and surplus 18,260.02
Money received against share warrants 0.00
Total shareholders' funds 20,466.80
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 4,210.15
Deferred tax liabilities (net) 0.00
Foreign currency monetary item translation difference liability account 94.36
Other long-term liabilities
Total of Other long-term liabilities
Long-term provisions 0.00
Total non-current liabilities 4,304.51
6 Current liabilities
Short-term borrowings 9,965.75
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 183.30
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 8,977.12
Total Trade payable 9,160.42
Other current liabilities
1 Other current liability 1,465.91
Total of Other long-term liabilities 1,465.91
Short-term provisions 1,416.91
Total current liabilities 22,008.99
Total equity and liabilities 46,780.30
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 1,802.33
Producing properties
Intangible assets 9.94
Preproducing properties
Property, Plant and Equipment capital work-in-progress
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 1,812.27
ii Non-current investments 11.26
v Deferred tax assets (net) 79.75
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 0.00
Other non-current assets
1 Other non current asset 661.91
Total of Other non-current assets 661.91
Total non-current assets 2,565.19
Current assets
Current investments 0.00
Inventories 24,304.10
Trade receivables 10,717.89
Cash and cash equivalents 3,084.70
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 5,382.14
Other current assets
1 Other Current Asset 726.28
Total of Other current assets 726.28
Total current assets 44,215.11
Total assets 46,780.30
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1)


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Unaudited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




Details of Impact of Audit Qualification

Amount in (Lakhs)

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 Ambani & Associates LLP Yes 31-03-2028


Signatory Details

Name of signatory
Designation of person
Place
Date


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity /subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Cellecor Gadgets Limited Ravi Agarwal Managing Director Remuneration 45.00 NA 45.00 0.00 0.00
2 Cellecor Gadgets Limited Nikhil Aggarwal Whole Time Director Remuneration 30.00 NA 30.00 0.00 0.00
3 Cellecor Gadgets Limited Bindu Gupta Chief Financial Officer Remuneration 6.00 NA 6.00 0.00 0.00
4 Cellecor Gadgets Limited Gunjan Aggarwal Director Any other transaction Commission 18.00 NA 18.00 0.00 0.00
5 Cellecor Gadgets Limited Swati Goyal Promoter Any other transaction Marketing Consultancy 12.00 NA 12.00 0.00 0.00
6 Cellecor Gadgets Limited Ravi Agarwal Managing Director Loan 2,608.00 NA 2,608.00 0.00 0.00
7 Cellecor Gadgets Limited Cellecor Trading LLC Partnership Firm of Ravi Agarwal Any other transaction Received against Export 63.16 NA 63.16 0.00 0.00
8 Cellecor Gadgets Limited Cellecor Foundation Wholly Owned Subsidiary Any other transaction CSR 43.00 NA 43.00 0.00 0.00
9 Cellecor Gadgets Limited Cellecor Gadgets Europe Limited Wholly Owned Subsidiary Investment 1.26 NA 1.26 0.00 0.00
Total value of transaction during the reporting period 2,826.42