INTEGRATED FILING — Other than Banks
General information about company
| Scrip code |
000000 |
| NSE Symbol |
QLINE |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INEIG2W01011 |
| Name of Company |
Q-Line Biotech 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 |
17-06-2026 |
| Date on which prior intimation of the meeting for considering financial results was
informed to the exchange |
12-06-2026 |
| 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 |
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 |
17-06-2026
15:30:00 |
| End date and time of board meeting |
17-06-2026 18:45:00
|
| 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 |
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 |
Audited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Revenue From Operations |
|
Revenue from operations |
19,793.76 |
34,173.57 |
|
Other income |
303.04 |
570.34 |
|
Total Income |
20,096.80 |
34,743.91 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
4,872.20 |
7,971.63 |
| (b) |
Purchases of stock-in-trade |
2,600.28 |
5,776.11 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(138.15) |
(337.00) |
| (d) |
Employee benefit expense |
2,406.47 |
4,005.09 |
| (e) |
Finance costs |
1,111.02 |
1,941.68 |
| (f) |
Depreciation and amortisation expense
|
670.29 |
1,079.06 |
| (g) |
Other Expenses |
| 1 |
other expenses |
3,845.12 |
6,953.21 |
|
Total other expenses |
3,845.12 |
6,953.21 |
|
Total expenses |
15,367.23 |
27,389.78 |
| 3 |
Profit before exceptional and extraordinary items and tax |
4,729.57 |
7,354.13 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Profit before extraordinary items and tax |
4,729.57 |
7,354.13 |
| 6 |
Extraordinary items |
(99.17) |
(99.17) |
| 7 |
Profit before tax |
4,630.40 |
7,254.96 |
| 8 |
Tax Expense |
|
|
Current tax |
1,210.74 |
1,691.04 |
|
Deferred tax |
(20.89) |
(8.24) |
|
Total tax expenses |
1,189.85 |
1,682.80 |
| 9 |
Net Profit Loss for the period from continuing operations |
3,440.55 |
5,572.16 |
| 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 |
3,440.55 |
5,572.16 |
| 14 |
Share of profit (loss) of associates |
0.00 |
0.00 |
| 15 |
Profit (loss) of minority interest |
0.00 |
0.00 |
| 16 |
Net profit (Loss) for the period |
3,440.55 |
5,572.16 |
| 17 |
Details of equity share capital |
|
Paid-up equity share capital |
1,627.50 |
1,627.50 |
|
Face value of equity share capital |
10 |
10 |
| 18 |
Reserves excluding revaluation reserve |
|
22,991.70 |
| 19 |
Earnings per equity share |
|
Basic earnings (loss) per share from continuing and discontinued operations
|
21.48 |
34.79 |
|
Diluted earnings (loss) per share from continuing and discontinued operations |
21.48 |
34.79 |
| 20 |
Debt equity ratio |
0.9200 |
0.9200 |
| 21 |
Debt service coverage ratio |
1.1100 |
1.1600 |
| 22 |
Interest service coverage ratio |
8.2800 |
5.00 |
| 23 |
Disclosure of notes on financial results |
|
Remarks
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 |
Consolidated |
| 1 |
Statement of cash flows |
|
Cash flows from used in operating activities |
|
Profit before extraordinary items and tax |
7,354.13 |
| 2 |
Adjustments for reconcile profit (loss) |
|
Adjustments to profit (loss) |
|
Adjustments for finance costs |
1,941.68 |
|
Adjustments for depreciation and amortisation expense |
1,079.06 |
|
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss
|
0.00
|
|
Adjustments for unrealised foreign exchange losses gains |
313.63 |
|
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 |
(13.08) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
200.48 |
|
Share of profit and loss from partnership firm or association of persons or limited
liability partnerships |
0.00
|
|
Total adjustments to profit (loss) |
3,521.77
|
| 3 |
Adjustments for working capital |
|
Adjustments for decrease (increase) in inventories |
(474.65) |
|
Adjustments for decrease (increase) in trade receivables |
(4,375.18) |
|
Adjustments for decrease (increase) in other current assets |
(312.78) |
|
Adjustments for increase (decrease) in trade payables |
(627.97) |
|
Adjustments for increase (decrease) in other current liabilities |
(190.82) |
|
Adjustments for provisions |
(88.55) |
|
Total adjustments for working capital |
(6,069.95) |
|
Total adjustments for reconcile profit (loss) |
(2,548.18) |
|
Net cash flows from (used in) operations |
4,805.95 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
(466.50) |
|
Income taxes paid (refund) |
2,602.73 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in) operating activities before extraordinary
items |
1,736.72 |
|
Proceeds from extraordinary items |
0.00 |
|
Payment for extraordinary items |
99.17 |
|
Net cash flows from (used in) operating activities |
1,637.55 |
| 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 |
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 |
48.66 |
|
Purchase of property plant and equipment |
3,591.37 |
|
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 |
466.50 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
134.60 |
|
Proceeds from government grants |
0.00 |
|
Net cash flows from (used in) investing activities before extraordinary items |
(2,941.61) |
|
Proceeds from extraordinary items |
0.00 |
|
Payment for extraordinary items |
0.00 |
|
Net cash flows from (used in) investing activities |
(2,941.61) |
|
Cash flows from used in financing activities |
|
Proceeds from issuing shares |
52.50 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
6,053.31 |
|
Repayments of borrowings |
0.00 |
|
Dividends paid |
0.00 |
|
Interest paid |
1,941.67 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
|
Net cash flows from (used in) financing activities before extraordinary items |
4,164.14
|
|
Proceeds from extraordinary items |
0.00 |
|
Payment for extraordinary items |
0.00 |
|
Net cash flows from (used in) financing activities |
4,164.14 |
|
Net increase (decrease) in cash and cash equivalents before effect of
exchange rate changes |
2,860.08
|
| 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 |
2,860.08 |
|
Cash and cash equivalents cash flow statement at beginning of period |
1,263.94 |
|
Cash and cash equivalents cash flow statement at end of period |
4,124.02 |
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 |
Consolidated |
|
Equity and liabilities |
| 1 |
Shareholders' funds |
|
Share capital |
1,627.50 |
|
Reserves and surplus |
22,991.70 |
|
Money received against share warrants |
0.00 |
|
Total shareholders' funds |
24,619.20 |
| 2 |
Share application money pending allotment |
0.00 |
| 3 |
Deferred government grants |
0.00 |
| 4 |
Minority interest |
0 |
| 5 |
Non-current liabilities |
|
Long-term borrowings |
9,619.23 |
|
Deferred tax liabilities (net) |
0.00 |
|
Foreign currency monetary item translation difference liability account |
0.00 |
|
Other long-term liabilities |
|
| 1 |
Capital Creditors |
180.80 |
| 2 |
Security Deposits Receipt |
18.40 |
|
Total of Other long-term liabilities |
199.20 |
|
Long-term provisions |
439.27 |
|
Total non-current liabilities |
10,257.70 |
| 6 |
Current liabilities |
|
Short-term borrowings |
12,929.04 |
|
Trade Payables |
|
(A) Total outstanding dues of micro enterprises and small enterprises |
267.28 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
4,937.05 |
|
Total Trade payable |
5,204.33 |
|
Other current liabilities |
|
| 1 |
Advance received from customer |
50.71 |
| 2 |
Audit Fees Payable |
16.90 |
| 3 |
Income Received in Advance |
77.70 |
| 4 |
Advance received for Sale of Land |
404.00 |
| 5 |
Director Remuneration Payable |
31.70 |
| 6 |
Expenses Payables |
941.25 |
| 7 |
Interest Accrued but not due on borrowings |
81.57 |
| 8 |
MSME Interest Payable |
5.14 |
| 9 |
Payable to Related party |
0.00 |
| 10 |
Salary Payable |
307.10 |
| 11 |
Statutory Payables |
331.83 |
|
Total of Other long-term liabilities |
2,247.90 |
|
Short-term provisions |
610.40 |
|
Total current liabilities |
20,991.67 |
|
Total equity and liabilities |
55,868.57 |
|
Assets |
|
| 1 |
Non-current assets |
|
| i |
Property, Plant and Equipment and Intangible assets
|
|
|
Property, Plant and Equipment |
11,858.04 |
|
Producing properties |
0.00 |
|
Intangible assets |
2,299.83 |
|
Preproducing properties |
0.00 |
|
Property, Plant and Equipment capital work-in-progress |
1,539.67 |
|
Intangible assets under development or work-in-progress |
391.00 |
|
Total Property, Plant and Equipment and Intangible assets |
16,088.54 |
| ii |
Non-current investments |
1,667.35 |
| v |
Deferred tax assets (net) |
106.32 |
| vi |
Foreign currency monetary item translation difference asset account |
0.00 |
| vii |
Long-term loans and advances |
547.15 |
|
Other non-current assets |
|
| 1 |
Security Deposits |
467.76 |
| 2 |
Advance royalty paid |
498.86 |
| 3 |
Fixed Deposit with Bank (Maturity for more than 12 months)* |
2,086.87 |
|
Total of Other non-current assets |
3,053.49 |
|
Total non-current assets |
21,462.85 |
|
Current assets |
|
Current investments |
0.00 |
|
Inventories |
9,495.99 |
|
Trade receivables |
12,582.37 |
|
Cash and cash equivalents |
4,124.00 |
|
Bank balance other than cash and cash equivalents |
3,519.65 |
|
Short-term loans and advances |
3,657.42 |
|
Other current assets |
|
| 1 |
TDS Recoverable |
22.30 |
| 2 |
TDS Receivable |
3.19 |
| 3 |
Sale consideration receivable |
1,000.00 |
| 4 |
HDFC BANK LOAN (802385335) |
0.80 |
|
Total of Other current assets |
1,026.29 |
|
Total current assets |
34,405.72 |
|
Total assets |
55,868.57 |
|
Disclosure of notes on assets and liabilities |
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 |
Audited |
Audited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Sale of Product Manufactured |
14,068.88 |
23,022.66 |
| 2 |
Sale of Traded Goods |
5,724.89 |
11,150.92 |
|
Total Segment Revenue |
19,793.77 |
34,173.58 |
|
Less: Inter segment revenue |
|
|
|
Revenue from operations |
19,793.77 |
34,173.58 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Sale of Product Manufactured |
7,154.55 |
11,540.15 |
| 2 |
Sale of Traded Goods |
2,584.95 |
4,418.02 |
|
Total Profit before tax |
9,739.50 |
15,958.17 |
|
i. Finance cost |
1,111.02 |
1,941.68 |
|
ii. Other Unallocable Expenditure net
off Unallocable income |
3,998.07 |
6,761.53 |
|
Profit before tax |
4,630.41 |
7,254.96 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Sale of Product Manufactured |
23,420.00 |
23,420.00 |
| 2 |
Sale of Traded Goods |
7,384.53 |
7,384.53 |
|
Total Segment Asset |
30,804.53 |
30,804.53 |
|
Un-allocable Assets |
25,064.06 |
25,064.06 |
|
Net Segment Asset |
55,868.59 |
55,868.59 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Sale of Product Manufactured |
3,017.74 |
3,017.74 |
| 2 |
Sale of Traded Goods |
2,186.61 |
2,186.61 |
|
Total Segment Liabilities |
5,204.35 |
5,204.35 |
|
Un-allocable Liabilities |
50,664.24 |
50,664.24 |
|
Net Segment Liabilities |
55,868.59 |
55,868.59 |
|
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 |
R K Jagetiya & Co. |
Yes |
30-06-2027 |