AI assistant
El Forge Ltd. Audit Report / Information 2026
63147_rns_2026-05-20_9370c552-7aed-4e00-833e-d0874a87d8b1.pdf
Audit Report / Information
Open in viewerOpens in your device viewer
EL FORGE LIMITED
Regd.Off : No.1A, Sriperumbudur High Road (Via) Singaperumal Koil, Appur Village, Kattangulathur Onrium, Chengalpattu District 603204 Phone: (044) 47112500 Fax: (044) 47112523
Corp. Office : No.21C, A.R.K. Colony, Eldams Road, Alwarpet, Chennai 600018 Ph (044)24334010
Email id: [email protected] Web Site : http://www.elforge.com CIN : L34103TN1934PLC000669
Ref: EFL/BSE/531144/BSE/2026-27
20th May 2026
The Corporate Relationship Dept.
BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street, Mumbai 400 001.
Dear Sir,
Sub: Outcome of Board Meeting
Ref: Our Scrip code 531144
Pursuant to Regulation 30 & 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulation 2015, please find enclosed herewith.
- Copy of Standalone Financial Results of the Company approved by the Audit Committee for the Quarter and Year Ended 31/03/2026, and taken on record by the Board of Directors at their meeting held today ie.20th May 2026.
- Copy of Audit Report on the aforesaid Results from the Auditors of the Company placed before the Board of Directors of the Company at their meeting held today.
- We would like to inform you that D. Venkatesan, Statutory Auditors have issued their Audit Reports with unmodified opinion on Audited Financial Results (Standalone) for the quarter and financial year ended 31st March 2026.
- The Audited Financial Results (Standalone) will be uploaded on the website of the company at www.elforge.com
- The Extract of the Audited Financial Results (Standalone) will be published in newspaper, ie. MALAI MALAR and THE FINANCIAL EXPRESS in the format prescribed.
- The Meeting of the Board of Directors commenced at 2.00 PM and concluded at 3.00 PM.
- We request you to take the above on record and note the compliance under above referred regulations of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015(SEBI LODR).
Thanking you,
Yours Faithfully,
For EL FORGE LIMITED
SOWMITHRI R
Digitally signed by SOWMITHRI R
Date: 2026.05.20 15:15:58 +05'30'
Company Secretary & Compliance Officer.
EL FORGE
EL FORGE LIMITED
Regd.Off : No.1A, Sriperumbudur High Road (Via) Singaperumal Koil, Appur Village, Kattangulathur Onrium, Chengalpattu District 603204 Phone: (044) 47112500 Fax: (044) 47112523
Corp. Office : No.21C, A.R.K. Colony, Eldams Road, Alwarpet, Chennai 600018 Ph (044)24334010
Email id: [email protected] Web Site : http://www.elforge.com CIN : L34103TN1934PLC000669
Ref: EFL/BSE/531144/BSE/2026-27
20th May 2026
The Corporate Relationship Dept.
BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street, Mumbai 400 001.
Dear Sir,
Sub: Outcome of Board Meeting
Ref: Our Scrip code 531144
Subject: Declaration with respect to Audit report with unmodified opinion on to the Audited Financial Results for the financial year ended March 31, 2026.
We hereby declare that D.Venkatesan, the Statutory Auditor has not expressed any modified opinion(s) in their Audit Report with respect to the Audited Financial Results for the financial year ended March 31, 2026, which have been approved by the Board of Directors of the Company at their meeting held today, i.e., 20th May, 2026.
The above declaration is made in pursuant to Regulation 33 (3) (d) of the Securities and Exchange Board of India (Listed Obligations and Disclosure Requirements) Regulations, 2015.
Thanking you,
Yours Faithfully,
For EL FORGE LIMITED
SOWMITH RI R
Digitally signed by
SOWMITHRI R
Date: 2026.05.20
15:15:39 +05'30'
Company Secretary & Compliance Officer.
D. VENKATESAN, B.Sc., F.C.A
Chartered Accountant
CELL: 9381037023
PAN: ABFPV0276M
E-mail: [email protected]
[email protected]
VGN COSMOPOLIS, NO.123, MEADOWS STREET, AMBATTUR INDUSTRIAL ESTATE (POST), CHENNAI - 600 058.
Independent Auditor's Report on Standalone Quarterly Financial Results and Annual Financial Results of EL Forge Limited in pursuant to the requirement of Regulation 33 (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended
To
The Board of Directors
M/s. El Forge Limited, (CIN: L34103TN1934PLC000669)
Regd.Off: No.1A, Sriperumbudur High Road (Via) Singaperumal Koil Appur Village.
Kattangulathur Onrium, Chengalpattu District 603204;
Phone: (044) 47112500 Fax: (044) 47112523
Email id: [email protected]; Web Site: http://www.elforge.com
Dear members of the Board
Sub.: Independent Auditor's Report on Standalone Quarterly Financial Results ended on March 31, 2026 and Annual Financial Results as on the aforesaid date of EL Forge Limited
Ref: My appointment as the statutory auditor of the Company at the Annual General meeting held on 30-09-2022.
- Name of the Company, Financial Statements, Financial Year etc.
I have audited the accompanying Statements as at March 31, 2026 (Comprising of Extracts of Audited Standalone Financial Results for the Quarter and Year Ended on the aforesaid date, Audited Balance Sheet as at aforesaid date and Audited Cash Flow Statement for the year ended Year Ended on the aforesaid date) of EL Forge Limited (hereinafter referred to as the "Company") being submitted by the Company pursuant to the requirement of Regulation 33 (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations") and the aforesaid Statements are based on audited Financial Statements [Comprising of audited Balance Sheet as at March 31, 2026, the Statement of Profit and Loss (including Other Comprehensive Income) for the year then ended, the Statement of Changes in Equity, the Statement of Cash Flows for the year then ended, and notes to the Standalone Financial Statements, including a summary of the material accounting policies and other explanatory information as on the aforesaid date] of the Company.
- Opinion
In my opinion and to the best of my information and according to the explanations given to me, the aforesaid standalone Statements:
(01) are presented in accordance with the requirements of the Listing Regulations in this regard; and
(02) give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards prescribed under Section 133 of the Companies Act, 2013 (the "Act") read with the Companies (Indian Accounting Standards) Rules, 2015, as amended, ("Ind AS") and other accounting principles generally accepted in India, of net profit for the quarter ended on the aforesaid date and net profit for the year ended on the aforesaid date and other comprehensive income and other financial information of the Company for the year ended on the aforesaid date and the standalone Balance Sheet and the standalone statement of cash flows as at and for the year ended on that date.
CA
INDIA
D. VENKATESAN, B.Sc., F.C.A
Chartered Accountant
CELL: 9381037023
PAN: ABFPV0276M
E-mail: [email protected]
VGN COSMOPOLIS, NO.123, MEADOWS STREET, AMBATTUR INDUSTRIAL ESTATE (POST), CHENNAI - 600 058.
Independent Auditor's Report on Standalone Quarterly Financial Results and Annual Financial Results (Continued)
03. Basis for Opinion
(01) I conducted my audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Act and other applicable authoritative pronouncements issued by the Institute of Chartered Accountants of India.
(02) My responsibilities under those Standards are further described in the 'Auditor's Responsibilities for the Audit of the Standalone Financial Results' section of my report.
(03) I am independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to my audit of the standalone financial statements under the provisions of the Act and the Rules thereunder, and I have fulfilled my other ethical responsibilities in accordance with these requirements and the Code of Ethics.
(04) I believe that the audit evidence obtained by me is sufficient and appropriate to provide a basis for my opinion;
04. Board of Directors' Responsibilities for the Standalone Financial Results
(01) These Standalone financial results have been prepared on the basis of the standalone annual financial statements. The Board of Directors of the Company is responsible for the preparation and presentation of these standalone financial results that give a true and fair view of the net profit/ Net loss and other comprehensive income and other financial information of the Company and the standalone Balance Sheet and the standalone statement of cash flows in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards 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.
(02) The Board of Directors of the Company are responsible for:
(a) Maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities;
(b) Selection and application of appropriate accounting policies;
CA INDIA
D. VENKATESAN, B.Sc., F.C.A
Chartered Accountant
CELL: 9381037023
PAN: ABFPV0276M
E-mail: [email protected]
[email protected]
VGN COSMOPOLIS, NO.123, MEADOWS STREET, AMBATTUR INDUSTRIAL ESTATE (POST), CHENNAI - 600 058.
Independent Auditor's Report on Standalone Quarterly Financial Results and Annual Financial Results (Continued)
(c) making judgments and estimates that are reasonable and prudent; and
(d) the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and
(e) presentation of the standalone financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of the standalone financial results by the Directors of the Company, as aforesaid.
(03) In preparing the standalone financial results, the Board of Directors of the Company are responsible for assessing the ability of the Company 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.
(04) The Board of Directors of the Company are responsible for overseeing the financial reporting process of the Company
05. Auditor's Responsibilities for the Audit of the Standalone Financial Results
(01) My objectives are to obtain reasonable assurance about whether the standalone financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor report that includes my opinion.
(02) 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 these standalone financial results.
(03) As part of an audit in accordance with SAs, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:
(a) 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 my 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.
2
D. VENKATESAN, B.Sc., F.C.A
Chartered Accountant
CELL: 9381037023
PAN: ABFPV0276M
E-mail: [email protected]
[email protected]
VGN COSMOPOLIS, NO.123, MEADOWS STREET, AMBATTUR INDUSTRIAL ESTATE (POST), CHENNAI - 600 058.
Independent Auditor's Report on Standalone Quarterly Financial Results and Annual Financial Results (Continued)
(b) Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3)(i) of the Act, I am also responsible for expressing my opinion on whether the company has adequate internal financial controls with reference to standalone financial statements in place and the operating effectiveness of such controls.
(c) Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
(d) 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 I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the standalone financial results or, if such disclosures are inadequate, to modify my opinion.
(e) My conclusions are based on the audit evidence obtained up to the date of my audit report. However, future events or conditions may cause the Company to cease to continue as a going concern.
(f) 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.
Materiality is the magnitude of misstatements in the standalone financial results that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the standalone financial results may be influenced. I consider quantitative materiality and qualitative factors in (i) planning the scope of my audit work and in evaluating the results of my work; and (ii) to evaluate the effect of any identified misstatements in the financial results.
06. Communicate with those charged with governance
I communicate with those charged with governance of the Company regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide those charged with governance with a statement that I 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 my independence, and where applicable, related safeguards.
D. VENKATESAN
CA
INDIA
D. VENKATESAN, B.Sc., F.C.A
Chartered Accountant
CELL: 9381037023
PAN: ABFPV0276M
E-mail: [email protected]
VGN COSMOPOLIS, NO.123, MEADOWS STREET, AMBATTUR INDUSTRIAL ESTATE (POST), CHENNAI - 600 058.
Independent Auditor's Report on Standalone Quarterly Financial Results and Annual Financial Results (Continued)
07. Other Matters
The figures of the standalone financial results as reported for the quarter ended March 31, 2026 and the corresponding quarter ended in the previous year are the balancing figures between audited figures in respect of the full financial year and the published year-to-date figures up to the end of third quarter of the relevant financial year. Also, the figures up to the end of the third quarter of the current has been subjected to limited review by me
Name of the signatory: D. Venkatesan
Membership No.: 026465
UDIN: 26026465GHVQGD7272
Place: Chennai.
Date: 20-05-2026
EL FORGE
EL FORGE LIMITED
Reg.office: 1A, Sriperumbudur High Road (Via) Singaperumal Koil, Appur Village, Kattangulathur Onrium, Chengalpettu 603204
Phone: (044) 47112500 Telefax (044) 47112523 E Mail : [email protected] CIN: L34103TN1934PLC000669
Corporate Office: Door No.21C, A.R.K Colony, Eldams Road, Alwarpet, Chennai – 600018.
Phone: (044) 24334010/11 E Mail : [email protected]
Audited Standalone Financial Results for the Quarter and Year ended March 31,2026 (Amount in Rs. Lakh)
(Prepared in Compliance with Indian Accounting Standards - IND AS)
| Particulars | Quarter ended March 31, 2026 Audited | Quarter ended December 31, 2025 Unaudited | Quarter ended March 31, 2025 Audited | Year Ended March 31, 2026 Audited | Year Ended March 31, 2025 Audited |
|---|---|---|---|---|---|
| Income | |||||
| Revenue from operations | 2,251.25 | 2,017.46 | 1,959.81 | 8,040.81 | 7,612.96 |
| Other income | 16.48 | 5.83 | 19.92 | 48.58 | 58.76 |
| Total Income | 2,267.73 | 2,023.29 | 1,979.73 | 8,089.39 | 7,671.72 |
| Expenses | |||||
| Cost of materials and services consumed | 1,307.99 | 1,171.07 | 1,182.84 | 4,649.95 | 4,414.00 |
| Changes in inventories of finished goods, stock-in-trade and work-in-progress | 21.50 | -30.90 | 11.73 | -39.27 | (2.05) |
| 1,329.49 | 1,140.17 | 1,194.57 | 4,610.68 | 4,411.95 | |
| Employee benefits expense | 284.59 | 331.96 | 261.13 | 1,236.69 | 1,103.03 |
| Finance costs | 11.86 | 11.83 | 12.17 | 49.65 | 47.92 |
| Depreciation and amortisation expense | 63.13 | 28.10 | 48.38 | 182.54 | 183.80 |
| Other expenses | 460.04 | 460.47 | 408.25 | 1,771.25 | 1,695.24 |
| Total Expenses | 2,149.11 | 1,972.53 | 1,924.49 | 7,850.81 | 7,441.95 |
| Profit/(Loss) before exchange gain/(loss) on swap contracts, exceptional items and tax | 118.62 | 50.76 | 55.24 | 238.58 | 229.78 |
| Exchange gain/(loss) on swap contracts | - | - | - | - | - |
| Profit/(Loss) before exceptional items and tax | 118.62 | 50.76 | 55.24 | 238.58 | 229.78 |
| Exceptional Items | 5.07 | 0.01 | - | 4.94 | - |
| Profit/(Loss) before extraordinary items and tax | 123.69 | 50.77 | 55.24 | 243.52 | 229.78 |
| Extraordinary Items | - | - | - | - | - |
| Profit/(Loss) before tax | 123.69 | 50.77 | 55.24 | 243.52 | 229.78 |
| (a) Current tax expense | - | - | - | - | - |
| (b) Deferred Tax | - | - | - | - | - |
| Tax expense | - | - | - | - | - |
| Net profit/(Loss) for the period | 123.69 | 50.77 | 55.24 | 243.52 | 229.78 |
| Other Comprehensive Income | - | - | - | - | - |
| A (i) Items that will not be reclassified to Profit or Loss | - | - | - | - | - |
| Remeasurement of Defined Benefit Plans | - | - | - | - | - |
| Tax on the same | - | - | - | - | - |
| (ii) Income tax relating to items that will not be reclassified to Profit or Loss | - | - | - | - | - |
| Total Other Comprehensive Income | - | - | - | - | - |
| Total Comprehensive Income | 123.69 | 50.77 | 55.24 | 243.52 | 229.78 |
| Paid up equity share capital (Face Value of the share of Rs.10/- each)-Absolute value | 2,032.43 | 2,032.43 | 2,032.43 | 2,032.43 | 2,032.43 |
| Earning Per Share (Rs.) - Basic and Diluted [Net Profit/(loss) for the period after tax/Weighted average number of equity shares] | 0.61 | 0.25 | 0.27 | 1.20 | 1.13 |
| [Not annualised] |
W
EL FORGE LIMITED
SINGAPORE
A.R.K
CHENNAI
Notes:
-
The Audited Standalone Financial Results for the Quarter and Year ended March 31, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 20th May 2026.
-
These financial results have been prepared in accordance with Indian Accounting Standard ('Ind As') prescribed under section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and SEBI circular dated July 5, 2016.
-
The Management is of the opinion that as the company has carried forward business loss or unabsorbed depreciation, there is only a deferred tax asset. The Deferred Tax Asset is not recognised in the books of accounts, as a conservative measure.
-
Previous period figures have been regrouped / reclassified, wherever necessary, to conform to the current period classification / presentation.
-
Number of complaints from share holders received during the quarter NIL and disposed of during the quarter NIL.
-
Segment Wise Revenue is based on review of Chief Operating Decision Maker of the Company, who reviews operations internally. The Company has two business segment (1) Manufacture and Sale of Steel forgings, (2) Land and Development described as "Other Operating Income-Land". The Company has disclosed the same as per IND AS 108.
| Particulars | Quarter ended March 31, 2026 Audited | Quarter ended December 31, 2025 Unaudited | Quarter ended March 31, 2025 Audited | Year Ended March 31, 2026 Audited | Year Ended March 31, 2025 Audited |
|---|---|---|---|---|---|
| Rs. in Lakhs | Rs. in Lakhs | Rs. in Lakhs | Rs. in Lakhs | Rs. in Lakhs | |
| Segment Revenue | |||||
| Forgings | 2,267.73 | 2,023.29 | 1,979.73 | 8,089.39 | 7,671.72 |
| Land Income | |||||
| Total Revenue | 2,267.73 | 2,023.29 | 1,979.73 | 8,089.39 | 7,671.72 |
| Segment Results | |||||
| Profit/(Loss) on forgings | 123.69 | 50.77 | 55.24 | 243.52 | 229.78 |
| Land profit/(loss) | |||||
| Net Profit / Loss | 123.69 | 50.77 | 55.24 | 243.52 | 229.78 |
For and on behalf of the Board
Place : Chennai
Date : 20th May 2026
EL FORGE LIMITED
Reg.office: 1A, Sriperumbudur High Road (Via) Singaperumal Koil, Appur Village, Kattangulathur Onrium, Chengalpettu 603204
Phone: (044) 47112500 Telefax (044) 47112523 E Mail : [email protected] CIN: L34103TN1934PLC000669
Corporate Office: Door No.21C, A.R.K Colony, Eldams Road, Alwarpet, Chennai - 600018.
Phone: (044) 24334010/11 E Mail : [email protected]
Audited Standalone Financial position as at March 31, 2026 (Amount in Rs. Lakh)
(Prepared in Compliance with Indian Accounting Standards - IND AS)
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| Property, plant and equipment | 2,103.11 | 2,116.78 |
| Intangible Assets | 22.75 | 26.42 |
| Capital work-in-progress | 0.50 | - |
| Financial Assets | - | |
| (i) Investments | 3.81 | 0.01 |
| (ii) Others | 120.13 | 170.17 |
| Other non-current assets | 2.46 | - |
| 2,252.76 | 2,313.38 | |
| Current assets | ||
| (a)Inventories | 387.27 | 333.84 |
| (b)Financial Assets | - | |
| (i) Investments | - | |
| (ii) Trade Receivables | 663.99 | 612.14 |
| (iii) Cash and cash equivalents | 525.77 | 398.10 |
| (iv) Bank Balances other than (iii) above | 3.74 | 3.74 |
| (v)Others | - | - |
| (c)Current Tax ( Net) | 101.22 | 109.79 |
| (d)Other Current Assets | 143.74 | 151.08 |
| 1,825.73 | 1,608.69 | |
| Total Assets | 4,078.49 | 3,922.07 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity Share capital | 2,032.43 | 2,032.43 |
| Other Equity | 688.84 | 445.32 |
| Total Equity | 2,721.27 | 2,477.75 |
| Liabilities | ||
| Non-current liabilities | ||
| Financial Liabilities | ||
| (i) Borrowings | - | |
| (ii) Other Financial Liabilities | 468.98 | 468.98 |
| Total Non-Current Liabilities | 468.98 | 468.98 |
| Current liabilities | ||
| Financial Liabilities | ||
| (i) Borrowings | - | |
| (ii) Trade Payables | ||
| (a)Due to Micro Enterprises and Small Enterprises | - | |
| (b)Due to other than Micro Enterprises and Small Enterprises | 746.40 | 849.64 |
| (iii) Other financial liabilities | 120.17 | 110.34 |
| Other current liabilities | 21.67 | 13.29 |
| Provisions | - | 2.07 |
| Current Tax Liabilities (Net) | - | - |
| 888.24 | 975.34 | |
| Total Equity and Liabilities | 4,078.49 | 3,922.07 |
Notes:
1. The disclosure is an extract of Audited balance sheet as at March 31,2026 and Audited Balance sheet as on March 31, 2025 prepared in compliance with Indian Accounting Standards [IND AS] which has been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 20th May, 2026.
For and on behalf of the Board
K.V. RAMACHANDIRAN
VICE CHAIRMAN AND MANAGING DIRECTOR
DIN: 00322331
SINGAPEUTICAL
603 204
APPUR
EL FORGE LIMITED
Reg.office: 1A, Sriperumbudur High Road (Via) Singaperumal Koil, Appur Village, Kattangulathur Onrium, Chengalpattu 603204
Phone: (044) 47112500 Telefax (044) 47112523 E Mail: [email protected] CIN: L34103TN1934PLC000669
Corporate Office: Door No.21C, A.R.K Colony, Eldams Road, Alwarpet, Chennai - 600018.
Phone: (044) 24334010/11 E Mail: [email protected]
Statement of Cash Flow for the Year ended MARCH 31, 2026 (Amount in Rs. Lakhs)
(Prepared in Compliance with Indian Accounting Standards - IND AS)
| Particulars | | March 31, 2026
(Audited) | March 31, 2025 (Audited) |
| --- | --- | --- | --- |
| | | Amount in Rs. Lakhs | Amount in Rs. Lakhs |
| Cash flow from operating activities | | | |
| Profit for the year | | 243.52 | 229.78 |
| Adjustments for : | | | |
| Depreciation, amortisation and impairment - net of capitalisation | | 182.55 | 183.80 |
| Profit on Sale of Leasehold Rights | | - | - |
| Loss / (Profit) on disposal of tangible assets | | -4.94 | -14.27 |
| Loss on sale on investment | | - | - |
| Finance costs - net of capitalisation | | 49.65 | 47.92 |
| Interest Received | | -28.36 | -22.93 |
| Provision reversals/write back | | - | - |
| Operating profit before working capital changes | | 442.42 | 424.30 |
| Adjustments for changes in : | | | |
| Liabilities and provisions | | -87.11 | -103.20 |
| Trade receivables | | -51.85 | -67.91 |
| Inventories | | -53.44 | 45.87 |
| Other non-current and current assets | | 64.23 | -58.69 |
| Other Non-Current Liabilities | | - | - |
| Cash generated from operations | | | |
| Income tax paid | | - | - |
| Net cash flow from operating activities | [A] | 314.25 | 240.48 |
| Cash flow from investing activities | | | |
| Payments for acquisition of assets | | -167.61 | -135.95 |
| Proceeds on sale of fixed assets | | 2.32 | 24.00 |
| Proceeds from sale of investments (net) | | - | - |
| Deposits - (given)/receipt back | | - | - |
| Interest received | | 28.36 | 22.93 |
| Dividend Received | | - | - |
| Net cash flow from investing activities | [B] | -136.95 | -89.02 |
| Cash flow from financing activities | | | |
| Repayments of long-term borrowings | | - | - |
| Proceeds from long-term borrowings | | - | - |
| Proceeds of short-term borrowings | | - | - |
| Finance cost paid | | -49.65 | -47.92 |
| Net cash flow (used in) financing activities | [C] | -49.65 | -47.92 |
| Net cash inflow | [A+B+C] | 127.67 | 103.54 |
| Opening cash and cash equivalents | | 401.84 | 298.30 |
| Closing cash and cash equivalents | | 529.51 | 401.84 |
| Closing cash and cash equivalents comprises | | | |
| a) | Cash on hand | 3.40 | 7.27 |
| b) | Balance with Banks | - | - |
| i) In Current Accounts | | 12.37 | 29.11 |
| ii) On Earmarked Accounts | | 3.74 | 3.74 |
| iii) Deposit accounts | | 510.00 | 381.71 |
| | | 529.51 | 401.84 |
- The disclosure is an extract of Audited statement of Cashflow as at March 31,2026. Unaudited statement of Cashflow as at December 31,2025 and Audited statement of Cashflow as at March 31, 2025 prepared in compliance with Indian Accounting Standards [IND AS] and has been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 20th May, 2026.
For and on behalf of the Board
Place : Chennai
Date : 20th May 2026
