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Auro Laboratories Ltd. Earnings Release 2026
60923_rns_2026-05-29_b61f5cc9-3bed-417e-aa5d-8e9fdbf1a265.pdf
Earnings Release
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A
Auro Laboratories Limited
314, T. V. Indusstrial Estate, S.K. Ahire Marg,
Worli, Mumbai - 400 030. India
Tel.: +91 22 6663 5456
Fax: +91 22 6663 5460
E-mail: [email protected]
Web: www.aurolabs.com
Reg. Off. / Mfg. Unit:
K-56, M. I. D. C. Tarapur,
Dist. Palghar, Maharashtra - 401506.
CIN No. L33125MH1989PLC051910
Date: May 29, 2026
To,
Listing Department
BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street, Mumbai - 400 001.
Ref: Security Code No./ISIN: 530233/INE292C01011
Sub: Outcome of the meeting of Board of Directors dated May 29, 2026.
Dear Sir/Madam,
Pursuant to Regulation 30 & Regulation 33 of SEBI (LODR) Regulations, 2015, we wish to inform you that the Board of Directors of the Company at their Meeting to be held today (i.e. Friday, May 29, 2026), has transacted the following business:
- Approved the appointment of Mr. Nitesh Bohra, as the Chief Financial Officer and Key Managerial Personnel of the Company on the recommendation of Nomination and Remuneration Committee and based on approval of the Audit Committee of the Company w.e.f. May 29, 2026.
Details as required under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Circular HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 ("Master Circular") is attached herewith as Annexure - A.
- Approved the appointment of M/s. B.L. Dasharda & Associates as the Tax Auditors of the Company for the FY 2026-27, as recommended by the Audit Committee.
Details as required under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Circular HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 ("Master Circular") is attached herewith as Annexure - B.
- Approved the appointment of Mr. Kuntal Pancholi as the Internal Auditor of the Company for FY 2026-27, as recommended by the Audit Committee.
Details as required under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Circular HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 ("Master Circular") is attached herewith as Annexure - C.
MUMBAI INDIA
A
Auro Laboratories Limited
314, T. V. Indusstrial Estate, S.K. Ahire Marg,
Worli, Mumbai - 400 030. India
Tel.: +91 22 6663 5456
Fax: +91 22 6663 5460
E-mail: [email protected]
Web: www.aurolabs.com
Reg. Off. / Mfg. Unit:
K-56, M. I. D. C. Tarapur,
Dist. Palghar, Maharashtra - 401506.
CIN No. L33125MH1989PLC051910
- Approved the Re-appointment of M/s. Poddar & Co., Cost Accountants (Firm Registration No. 101734) as the Cost Auditors of the Company for FY 2026-27, as recommended by the Audit Committee.
Details as required under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Circular HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 ("Master Circular") is attached herewith as Annexure - D.
- Considered and approved the Audited Financial Results of the Company for the quarter and year ended March 31, 2026, as recommended by the Audit Committee.
Pursuant to Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, we are enclosing herewith the following:
a) Audited Financial Results for the quarter and year ended March 31, 2026 along with the Statement of Assets and Liabilities and Cash Flow Statement of the Company as on the date.
b) Auditor Report on the Financial Results received from the Statutory Auditors of the Company for the Quarter and year ended March 31, 2026.
c) Declaration regarding the Auditor's report with unmodified opinion on the Audited Financial Results of the Company for the financial year ended on March 31, 2026.
The Meeting of the Board of Directors commenced at 04:30 p.m. and concluded at 05:45 p.m.
The results along with the QR code will be published in the newspapers in terms of Regulation 47(1) (b) of SEBI (LODR) Regulations, 2015 in due course.
A
Auro Laboratories Limited
314, T. V. Indusstrial Estate, S.K. Ahire Marg,
Worli, Mumbai - 400 030. India
Tel.: +91 22 6663 5456
Fax: +91 22 6663 5460
E-mail: [email protected]
Web: www.aurolabs.com
Reg. Off./Mfg. Unit:
K-56, M. I. D. C. Tarapur,
Dist. Palghar, Maharashtra - 401506.
CIN No. L33125MH1989PLC051910
The full format of the financial results shall be available on the website of the Stock exchange where equity shares of the Company are listed i.e. www.bseindia.com and on Company's website www.aurolabs.com
Kindly take the above information on records.
Thanking You,
Yours Faithfully,
For AURO LABORATORIES LIMITED
SHARAT DEORAH
MANAGING DIRECTOR
DIN: 00230784
Encl.: A/a
A
Auro Laboratories Limited
314, T. V. Indusstrial Estate, S.K. Ahire Marg,
Worli, Mumbai - 400 030. India
Tel.: +91 22 6663 5456
Fax: +91 22 6663 5460
E-mail: [email protected]
Web: www.aurolabs.com
Reg. Off./Mfg. Unit:
K-56, M. I. D. C. Tarapur,
Dist. Palghar, Maharashtra - 401506.
CIN No. L33125MH1989PLC051910
Annexure A
Details required under Regulation 30 of the SEBI (LODR) Regulations, 2015 read with SEBI Circular HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 for Appointment of Chief Financial Officer and Key Managerial Personnel
| Particulars | Details |
|---|---|
| Name | Mr. Nitesh Bohra |
| Reason for change viz. appointment, re-appointment, resignation, removal, death or otherwise | Appointment as Chief Financial Officer and Key Managerial Personnel of the Company |
| Date of appointment/re-appointment/cessation- (as applicable) & term of appointment/re-appointment | May 29, 2026 |
| Term of Appointment: Not Applicable | |
| Brief profile (in case of appointment) | Over 20 years of comprehensive experience in Financial Management, Accounting, Banking, Auditing, Taxation and Corporate Finance across the diverse industry sectors. |
| Disclosure of relationships between directors (in case of appointment of a director) | Not Applicable |
A
Auro Laboratories Limited
314, T. V. Indusstrial Estate, S.K. Ahire Marg,
Worli, Mumbai - 400 030. India
Tel.: +91 22 6663 5456
Fax: +91 22 6663 5460
E-mail: [email protected]
Web: www.aurolabs.com
Reg. Off. / Mfg. Unit:
K-56, M. I. D. C. Tarapur,
Dist. Palghar, Maharashtra - 401506.
CIN No. L33125MH1989PLC051910
Annexure B
Details required under Regulation 30 of the SEBI (LODR) Regulations, 2015 read with SEBI Circular HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 for Appointment of the Tax Auditors of the Company for the FY 2026-27
| Particulars | Details |
|---|---|
| Name | M/s. B.L. Dasharda & Associates |
| (Firm Registration No. 112615W) | |
| Reason for change viz. | |
| appointment, re-appointment, | |
| resignation, removal, death | |
| or otherwise | Appointment as the Tax Auditors of the Company |
| Date of appointment/re-appointment/cessation- (as applicable) & term of appointment/re-appointment | May 29, 2026 |
| Term of Appointment: Appointment shall be for a period of 1(One) year, with effect from April 01, 2026 to March 31, 2027. | |
| Brief profile | |
| (in case of appointment) | M/s. B.L Dasharda & Associates are over 35-year-old Chartered Accountant firm engaged in providing services to corporates both listed and unlisted and to individuals. Having a strong understanding of the accounting standards and current statutory requirements in terms of all financial and income tax requirements. |
| Disclosure of relationships between directors (in case of appointment of a director) | Not Applicable |
A
Auro Laboratories Limited
314, T. V. Indusstrial Estate, S.K. Ahire Marg,
Worli, Mumbai - 400 030. India
Tel.: +91 22 6663 5456
Fax: +91 22 6663 5460
E-mail: [email protected]
Web: www.aurolabs.com
Reg. Off. / Mfg. Unit:
K-56, M. I. D. C. Tarapur,
Dist. Palghar, Maharashtra - 401506.
CIN No. L33125MH1989PLC051910
Annexure C
Details required under Regulation 30 of the SEBI (LODR) Regulations, 2015 read with SEBI Circular HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 for Appointment of Internal Auditor of the Company for FY 2026-27
| Particulars | Details |
|---|---|
| Name | Mr. Kuntal Pancholi |
| Reason for change viz. appointment, re-appointment, resignation, removal, death or otherwise | Appointment as the Internal Auditor of the Company |
| Date of appointment/re-appointment/cessation— (as applicable) & term of appointment/re-appointment | May 29, 2026 |
| Term of Appointment: Appointment shall be for a period of 1(One) year, with effect from April 01, 2026 to March 31, 2027. | |
| Brief profile (in case of appointment) | More than 30 years of experience in Accounts and Finance Department. |
| Education: Graduate from Mumbai University | |
| Disclosure of relationships between directors (in case of appointment of a director) | Not Applicable |
A
Auro Laboratories Limited
314, T. V. Indusstrial Estate, S.K. Ahire Marg,
Worli, Mumbai - 400 030. India
Tel.: +91 22 6663 5456
Fax: +91 22 6663 5460
E-mail: [email protected]
Web: www.aurolabs.com
Reg. Off./Mfg. Unit:
K-56, M. I. D. C. Tarapur,
Dist. Palghar, Maharashtra - 401506.
CIN No. L33125MH1989PLC051910
Annexure D
Details required under Regulation 30 of the SEBI (LODR) Regulations, 2015 read with SEBI Circular HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 for Re-appointment of Cost Auditors of the Company for FY 2026-27
| Particulars | Details |
|---|---|
| Name | M/s. Poddar & Co., Cost Accountants (Firm Registration No. 101734) |
| Reason for change viz. appointment, re-appointment, resignation, removal, death or otherwise | Re-appointed as the Cost Auditor of the Company |
| Date of appointment/re-appointment/cessation (as applicable) & term of appointment/re-appointment | May 29, 2026 |
| Term of Re-appointment: Re-appointment shall be for a period of 1(One) year, with effect from April 01, 2026 to March 31, 2027. | |
| Brief profile (in case of appointment) | M/s. Poddar & Co. is a specialized Cost Accounting firm led by its Proprietor, Mr. Sandeep Poddar, a qualified Cost Accountant with 15 years of professional experience in Cost and Management Accounting across diverse industries and companies of repute. |
The Firm offers a comprehensive suite of costing services, including Statutory Cost Audits, Certifications, setting up costing systems, cost consultancy, and developing costing-based turnaround strategies. In addition to core costing work, M/s. Poddar & Co. also undertakes 'Internal Audits and Stock & Assets Verification assignments.
The firm has successfully conducted Cost Audits for clients in sectors such as Pharmaceuticals, Mineral Fuels, Chemicals, Road and Infrastructure, Real Estate, Insecticides, Home Appliances, Telecommunications, and various Other Machinery Industries, etc. |
| Disclosure of relationships between directors (in case of appointment of a director) | Not Applicable |
S
MUMBAI INDIA
AURO LABORATORIES LIMITED
CIN NO.: - L33125MH1989PLC051910
Regd. Office: K - 56 M.I.D.C INDUSTRIAL AREA, TARAPUR
BOISAR, DIST. PALGHAR 401506, MAHARASHTRA
Tel.: +91-22-66635456 Fax: +91-22-66635460 Email: [email protected] Web: www.aurolabs.com
ANNEXURE - I
(Rs. in Lakhs)
| PART-1: STATEMENT OF AUDITED FINANCIAL RESULTS FOR THE YEAR ENDED 31ST MARCH, 2026 | ||||||
|---|---|---|---|---|---|---|
| Sr. No. | Particulars | Quarter Ended | Year Ended | |||
| 31-03-2026 | 31-12-2025 | 31-03-2025 | 31-03-2026 | 31-03-2025 | ||
| (Audited) | (Unaudited) | (Audited) | (Audited) | (Audited) | ||
| 1 | Revenue from Operations | 983.25 | 939.30 | 740.00 | 3,073.98 | 1,939.84 |
| 2 | Other Income | 66.38 | 17.73 | 12.94 | 200.93 | 68.60 |
| 3 | Total Income (1 + 2) | 1,049.63 | 957.03 | 752.94 | 3,274.91 | 2,005.44 |
| 4 | Expenses | |||||
| a. Cost of raw material consumed | 372.65 | 312.00 | 334.27 | 1,427.66 | 506.29 | |
| b. Purchase of Stock-in-trade | - | - | - | 1.43 | 1.64 | |
| c. Changes in inventories of finished goods, work-in-progress | (168.90) | (199.74) | 179.30 | (823.00) | 412.75 | |
| and stock in trade | ||||||
| d. Employee benefits expense | 199.52 | 158.83 | 63.80 | 586.21 | 246.71 | |
| e. Finance Cost | 148.74 | 152.25 | 30.44 | 425.29 | 108.24 | |
| f. Depreciation and amortisation expenses | 90.35 | 98.18 | 28.62 | 281.02 | 109.62 | |
| g. Other Expenses | 247.33 | 261.66 | 81.25 | 881.07 | 432.12 | |
| Total Expenses (4) | 889.68 | 783.18 | 717.68 | 2,779.67 | 1,817.35 | |
| 5 | Profit / (Loss) before exceptional items and tax (3 ± 4) | 159.95 | 173.85 | 35.25 | 495.23 | 188.09 |
| 6 | Exceptional Items (Refer Note 8) | 14.42 | - | - | 14.42 | - |
| 7 | Profit / (Loss) before tax (5 ± 6) | 145.53 | 173.84 | 35.25 | 480.82 | 188.09 |
| 8 | Tax expense | |||||
| (a) Current tax expenses for current year | - | - | 1.93 | - | 10.31 | |
| (b) Deferred tax | 48.46 | (21.34) | (6.10) | 127.53 | (6.10) | |
| 9 | Profit / (Loss) for the period from continuing operation (7± 8) | 97.07 | 195.18 | 39.42 | 353.29 | 183.88 |
| 10 | Profit / (Loss) for discontinuing operations | - | - | - | - | - |
| 11 | Tax expense of discontinuing operations | - | - | - | - | - |
| 12 | Profit / (Loss) for discontinuing operation (after tax) (10 ± 11) | - | - | - | - | - |
| 13 | Profit / (Loss) for the period (after tax) (9 ± 12) | 97.07 | 195.18 | 39.42 | 353.29 | 183.88 |
| 14 | Other Comprehensive Income | |||||
| A. Items that will not be reclassified subsequently to profit or loss | ||||||
| (i) Items that will not be reclassified to profit or loss | (0.13) | (15.83) | 15.53 | (15.96) | 15.53 | |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | 0.02 | 0.60 | (3.91) | 0.62 | (3.91) | |
| B. Items that will be reclassified subsequently to profit or loss | - | - | - | - | - | |
| (i) Items that will be reclassified to profit or loss | - | - | - | - | - | |
| (ii) Income tax relating to items that will be reclassified to profit or loss | - | - | - | - | - | |
| Total other comprehensive income (loss), net of tax (14) | (0.11) | (15.23) | 11.62 | (15.34) | 11.62 | |
| 15 | Total Comprehensive Income for the period [comprising Profit/(Loss) for the period (after tax) and other comprehensive income (after tax)] (13 ± 14) | 96.96 | 179.95 | 51.04 | 337.95 | 195.49 |
| 16 | Paid-up equity share capital (Face value of Rs. 10 each) | 623.25 | 623.25 | 623.25 | 623.25 | 623.25 |
| 17 | Other Equity | 4,011.50 | 3,673.56 | |||
| 18 | Earnings per share (EPS) (Face Value - Rs. 10 per Equity Shares) | |||||
| (a) Basic | 1.56 | 3.13 | 0.63 | 5.67 | 2.95 | |
| (b) Diluted | 1.56 | 3.13 | 0.63 | 5.67 | 2.95 |
Notes on financial results:-
1 The Audited Standalone Financial Results have been prepared in accordance with the recognition and measurement principles provided in Indian Accounting Standards (IndAS 34), the provisions of the Companies Act, 2013 (the Act), as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI) under SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, [SEBI (LODR) Regulations, 2015] as amended.
2 The above results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their meeting held on 29th May,2026.
3 In accordance with Regulation 33 of the SEBI (LODR) Regulations, 2015, the above Audited Standalone Financial Results of the Company are posted on Company's website (www.aurolabs.com) and on the website of BSE Limited (www.bseindia.com) where the Company's shares are listed.
4 The Company operates in single segment i.e. "Pharmaceuticals", and hence does not have any additional disclosures to be made under Ind AS 108 on operating Segments.
5 The figures for the quarter ended 31st March, 2026 and 31st March, 2025 are the balancing figures between the audited figures in respect of the full financial year and the reviewed year-to-date figures up to third quarter of the respective financial year.
6 The Government has notified and brought into force substantial provisions of the Code on Social Security,2020 ("Social Security Code"); the Occupational Safety, Health and Working Conditions Code,2020; the Industrial Relations Code,2020 and the Code on Wages,2019 (collectively, the "Labour Codes") on 21st, November 2025, which consolidates, subsumes, amends and replaces numerous existing central labour legislations. The Ministry of Labour and Employment had earlier released draft rules for the Code on 13th,November,2020. Subsequently, on 21st,November,2025, the Government has notified and brought into force substantial provisions of the Labour Codes. However, certain specific rules and corresponding State-level notifications are yet to be notified. The company has provided an amount of Rs 31.40 lakhs as provision for gratuity in accordance with Ind AS 19- 'Employee Benefits' and FAQs on key accounting implications arising from the New Labour Codes issued by the Institute of Chartered Accountants of India ('ICAI') in its standalone financial results during the year ended 31st March,2026. The incremental impact of Rs 14.42 lakhs out of Rs 31.40 lakhs arising primarily due to change in wages definition has been disclosed as an Exceptional Item in the Audited Financial Results.
7 Figures for the previous Period/ Year have been re-grouped/ reworked/ re-arranged wherever necessary, to make them comparable.
8 The figures for the previous quarter and Year ended 31st March,2025 were audited by erstwhile auditors and the same has been relied upon.
For and on behalf of the Board of Directors
Auro Laboratories Limited
SHARAT DEGRAH
MANAGING DIRECTOR
DIN: 00230784
Place: Mumbai
Dated: 29th May, 2026
AURO LABORATORIES LIMITED
CIN NO. :- L33125MH1989PLC051910
Regd. Office : K - 56 M.I.D.C INDUSTRIAL AREA, TARAPUR
BOISAR, DIST. PALGHAR 401506 , MAHARASHTRA
Tel.: +91-22-66635456 Fax:+91-22-66635460 Email. [email protected] Web: www.aurolabs.com
STATEMENT OF AUDITED STANDALONE ASSETS AND LIABILITIES
AS AT 31ST MARCH, 2026
(Rs. in Lakhs)
| Sr.
No. | Particulars | As at 31st
March 2026 | As at 31st
March 2025 |
| --- | --- | --- | --- |
| | A Assets | | |
| | 1) Non-Current Assets | | |
| | (a) Property, Plant and Equipment | 7,518.41 | 2,105.84 |
| | (b) Capital Work -in-Progress | 1,448.40 | 5,647.52 |
| | (c) Financial assets | | |
| | (i) Non- current Investments | 0.54 | 4.88 |
| | (d) Other non-current assets | 64.51 | 64.51 |
| | Total Non-Current Assets (A) | 9,031.85 | 7,822.74 |
| | 2) Current Assets | | |
| | (a) Inventories | 1354.01 | 366.79 |
| | (b) Financial assets | | |
| | (i) Trade Receivables | 915.09 | 939.34 |
| | (ii) Cash and cash equivalents | 136.69 | 0.03 |
| | (iii) Bank balances other than (ii) above | 30.04 | 62.93 |
| | (c) Other current assets | 640.66 | 717.77 |
| | Total Current Assets (B) | 3,076.50 | 2,086.87 |
| | | | |
| | Total Assets (A)+ (B) | 12,108.35 | 9,909.61 |
| | B Equity & Liabilities | | |
| | 1) Equity | | |
| | (a) Equity share capital | 623.25 | 623.25 |
| | (b) Other Equity | 4,011.50 | 3,673.56 |
| | Total Equity (A) | 4,634.75 | 4,296.81 |
| | 2) Liabilities | | |
| | Non-Current Liabilities | | |
| | (a) Financial Liabilities | 4,331.35 | 3,308.54 |
| | (b) Provisions | 19.76 | - |
| | (c) Deferred tax liabilities (Net) | 267.02 | 140.11 |
| | Total Non-Current Liabilities (B) | 4,618.12 | 3,448.65 |
| | Current Liabilities | | |
| | (a) Financial Liabilities | | |
| | (i) Short term borrowings | 1,999.17 | 1,192.90 |
| | (ii) Trade payables | | |
| | a) total outstanding dues of micro and small enterprises | | |
| | b) total outstanding dues of creditors other than micro
and small enterprises | 467.58 | 621.34 |
| | (b) Other current liabilities | 377.08 | 339.61 |
| | (c) Provisions | 11.64 | 10.31 |
| | Total Current Liabilities (C) | 2,855.47 | 2,164.16 |
| | | | |
| | Total Equity and Liabilities (A)+ (B) + ( C) | 12,108.35 | 9,909.61 |
For and on behalf of the Board of Directors
Auro Laboratories Limited
SHARAT DEORAH
MANAGING DIRECTOR
DIN: 00230784
Place: Mumbai
Dated: 29th May, 2026
AURO LABORATORIES LIMITED
CIN NO. :- L33125MH1989PLC051910
Regd. Office : K - 56 M.I.D.C INDUSTRIAL AREA, TARAPUR
BOISAR, DIST. PALGHAR 401506 , MAHARASHTRA
Tel.: +91-22-66635456 Fax:+91-22-66635460 Email. [email protected] Web: www.aurolabs.com
Cash Flow Statement for the year ended March 31, 2026
| Particulars | For the Year
Ended
March 31, 2026
(Rs. in Lakhs) | For the Year
Ended
March 31, 2025
(Rs. in Lakhs) |
| --- | --- | --- |
| | | |
| A. Cash flow from operating activities | | |
| Net Profit / (Loss) before tax | 480.82 | 188.09 |
| Add: Adjustments for: | | |
| Depreciation and amortisation | 281.02 | 109.62 |
| Other Non Cash Items | (11.62) | (20.51) |
| Loss on Discard of Fixed Assets | 20.34 | - |
| Finance costs | 425.29 | 108.24 |
| | 1,195.85 | 385.44 |
| Less: Adjustment for: | | |
| Interest income | 3.46 | 7.15 |
| Dividend income | 0.02 | - |
| Operating profit / (loss) before working capital changes | 1,192.38 | 378.29 |
| Changes in working capital: | | |
| Adjustments for (increase) / decrease in operating assets: | | |
| Inventories | (987.22) | 457.18 |
| Trade receivables | 24.25 | 399.89 |
| Other current assets | 77.11 | (25.03) |
| Adjustments for increase / (decrease) in operating liabilities: | | |
| Trade payables | (153.76) | 0.85 |
| Non-current Provisions | 19.76 | - |
| Other current liabilities | 37.47 | (359.13) |
| Short-term provisions | 1.33 | (277.34) |
| Cash generated from/(used in) operations | 211.32 | 574.69 |
| Net income tax (paid) / refunds | - | (72.71) |
| Net cash flow from / (used in) operating activities (A) | 211.32 | 501.98 |
| B. Cash flow from investing activities | | |
| Capital expenditure on fixed assets, including capital advance | 4,199.11 | (2,380.08) |
| Purchase of Fixed Assets | (5,713.93) | 0.20 |
| Interest received | 3.46 | 7.15 |
| Fixed deposits Matured | 32.89 | 2.74 |
| Dividend received | 0.02 | - |
| Net cash flow from / (used in) investing activities (B) | (1,478.45) | (2,369.99) |
| C. Cash flow from financing activities | | |
| Repayment of long-term borrowings | 1,022.81 | 1,470.71 |
| Proceeds from other short-term borrowings | 806.27 | 406.33 |
| Finance cost | (425.29) | (108.24) |
| Net cash flow from / (used in) financing activities (C) | 1,403.79 | 1,768.81 |
| Net increase/(decrease) in Cash & cash equivalents (A+B+C) | 136.66 | (99.19) |
| Cash and cash equivalents at the beginning of the year | 0.03 | 99.22 |
| Cash and cash equivalents at the end of the year (Refer Note 6) | 136.69 | 0.03 |
| Reconciliation of cash and cash equivalents with Balance sheet | | |
| Cash and cash equivalents at end of year | 166.73 | 62.96 |
| Less: Balances not considered as cash and cash equivalents | 30.04 | 62.93 |
| Net cash and cash equivalents at the end of year | 136.69 | 0.03 |
| Notes:
1. The above Cash Flow Statement has been prepared under the 'Indirect method' as set out in the Ind AS-7 on Statement of Cash Flow as notified under Companies (Accounts) Rules, 2015.
2. Previous year's figures have been regrouped and rearranged wherever necessary. | | |
For and on behalf of the Board of Directors
Auro Laboratories Limited
SHARAT DEORAH
MANAGING DIRECTOR
DIN: 00230784
Place: Mumbai
Dated : 29th May, 2026
B. L. DASHARDA & ASSOCIATES
CHARTERED ACCOUNTANTS
CA
INDIA
INDEPENDENT AUDITOR'S REPORT ON QUARTERLY STANDALONE FINANCIAL RESULTS AND YEAR TO DATE RESULTS OF THE COMPANY PURSUANT TO REGULATION 33 OF SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015
To,
The Board of Directors of
AURO LABORATORIES LTD
Opinion
We have audited the accompanying Statement of standalone financial results of Auro Laboratories Ltd ('the Company') for the quarter and year ended 31st March, 2026 ('the Statement'), attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, as amended ('the Regulations').
In our opinion and to the best of our information and according to the explanations given to us, the statement:
a. is presented in accordance with the requirements of Regulation 33 of the Regulations; and
b. gives a true and fair view in conformity with Indian Accounting Standard 34 "Interim Financial Reporting", (Ind AS 34") prescribed under Section 133 of the Companies Act, 2013 (the "Act") read with relevant rules issued thereunder and other accounting principles generally accepted in India of the net profit and total comprehensive income and other financial information of the Company for the quarter and year ended 31st March, 2026.
Basis for Opinion
We conducted our audit of the Statement in accordance with the Standards on Auditing ("SA"s) specified under Section 143(10) of the Act. Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the Standalone Financial Results section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India ("ICAI") together with the ethical requirements that are relevant to our audit of the Standalone Financial Results under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI's Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion.
Management's Responsibilities for the Standalone Financial Results
This Statement, is the responsibility of the Company's Management and approved by the Board of Directors, has been compiled on the basis of standalone financial statements for the year ended 31st March, 2026. The Company's Board of Directors are responsible for the preparation and presentation of the Standalone Financial Results that give a true and fair view of the net profit and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under Section 133 of the Act, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of
301, Vastubh Apts, Near Hanuman Temple, Datta Pada, Cross Road No. 1, Borivali (E), Mumbai-400066
Contact Nos: 9892459697, 9594652888, 9594652444 Email ID: [email protected]
B. L. DASHARDA & ASSOCIATES
CHARTERED ACCOUNTANTS
adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Standalone Financial Results that give a true and fair view and is free from material misstatement, whether due to fraud or error.
In preparing the Standalone Financial Results, the Board of Directors are responsible for assessing the Company's ability, to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
The Board of Directors are also responsible for overseeing the financial reporting process of the Company.
Auditor's Responsibilities for the Audit of the Standalone Financial Results
Our objectives are to obtain reasonable assurance about whether the Standalone Financial Results as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this Standalone Financial Results.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional scepticism throughout the audit. We also:
- Identify and assess the risks of material misstatement of the Standalone Financial Results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
- Obtain an understanding of internal financial controls relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of such controls.
- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Board of Directors.
- Evaluate the appropriateness and reasonableness of disclosures made by the Board of Directors in terms of the requirements specified under Regulation 33 of the Listing Regulations.
- Conclude on the appropriateness of the Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Company to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the Statement or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.
301, Vastubh Apts, Near Hanuman Temple, Datta Pada, Cross Road No. 1, Borivali (E), Mumbai-400066
Contact Nos: 9892459697, 9594652888, 9594652444 Email ID: [email protected]
B. L. DASHARDA & ASSOCIATES
CHARTERED ACCOUNTANTS
CA INDIA
- Evaluate the overall presentation, structure and content of the Standalone Financial Results, including the disclosures, and whether the Standalone Financial Results represent the underlying transactions and events in a manner that achieves fair presentation.
- Obtain sufficient appropriate audit evidence regarding the Standalone Financial Results of the Company to express an opinion on the Standalone Financial Results.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
Other Matters
The statement includes the results for the quarter ended 31st March, 2026 being the balancing figure between the audited figures in respect of the full financial year ended 31st March, 2026 and the published unaudited year to date figures up to the third quarter of the current financial year, which were subjected to limited review by us, as required under the Regulations.
The figures for the quarter and year ended 31st March 2025 has been audited by the erstwhile auditors and the same has been relied upon.
Our opinion is not modified in respect of the above matter.
For B L Dasharda & Associates
Chartered Accountants
Firm Registration No. : 112615W
CA Sushant Mehta
Partner
Membership No.: 112489
Place: Mumbai
Date: 29th May, 2026
UDIN No: NO: 26112489ZEDZII1128
301, Vastubh Apts, Near Hanuman Temple, Datta Pada, Cross Road No. 1, Borivali (E), Mumbai-400066
Contact Nos: 9892459697, 9594652888, 9594652444 Email ID: [email protected]
A
Auro Laboratories Limited
314, T. V. Indusstrial Estate, S.K. Ahire Marg,
Worli, Mumbai - 400 030. India
Tel.: +91 22 6663 5456
Fax: +91 22 6663 5460
E-mail: [email protected]
Web: www.aurolabs.com
Reg. Off./Mfg. Unit:
K-56, M. I. D. C. Tarapur,
Dist. Palghar, Maharashtra - 401506.
CIN No. L33125MH1989PLC051910
Date: May 29, 2026
To,
Listing Department
BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street, Mumbai - 400 001.
Ref: Security Code No./ISIN: 530233/ INE292C01011
Sub: Declaration pursuant to Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
Dear Sir / Ma'am,
Pursuant to the provision of Regulation 33(3)(d) of SEBI (Listing obligations and Disclosure Requirements) Regulations, 2015 as amended by SEBI Notification No. SEBI/LAD-NRO/GN/2016-17/001 dated May 25, 2016 read with SEBI Circular No. CIR/CFD/CMD/56/2016 dated May 27, 2016, we hereby declared that the Statutory Auditors of the Company M/s. B.L Dasharda & Associates, Chartered Accountants, Mumbai (Firm Registration No. 112615W) have issued the Audit Reports with an Unmodified Opinion in respect of the Audited Financial Results for the quarter & year ended on March 31, 2026.
Kindly take the same on your record and acknowledge.
Thanking you,
For AURO LABORATORIES LIMITED
SHARAT DEORAH
MANAGING DIRECTOR
(DIN: 00230784)
