Aspire & Innovative Advertising Limited Reports Audited Financial Results for FY and Half Year Ending March 31, 2026
Aspire & Innovative Advertising Limited today announced the audited financial results for the half year and the full financial year ended March 31, 2026. The results were approved by the Board of Directors following review by the Audit Committee during the meeting held on May 30, 2026.The company provided comprehensive standalone audited financial results along with the Independent Auditor's Report covering the financial periods ending March 31, 2026.
Financial Performance Highlights
The Company's financials for the half year and full financial year ended March 31, 2026, demonstrate significant activity across its balance sheet, profit and loss statement, and cash flow statement.Balance Sheet as at March 31, 2026
(All amounts are in Lakhs Indian Rupees unless stated otherwise)
| PARTICULARS | March 31, 2026 Audited | As at March 31, 2025 Audited |
|---|---|---|
| I. Equity and Liabilities | ||
| Shareholder's Fund | ||
| (a) Share Capital | 1,517.80 | 1,517.80 |
| (b) Reserves and Surplus | 3,725.12 | 3,408.82 |
| Total Shareholder's Fund | 5,242.92 | 4,926.62 |
| Non Current Liabilities | ||
| (a) Long Term Borrowings | 81.40 | 139.38 |
| (c) Long Term Provisions | 46.45 | 43.70 |
| Total Non Current Liabilities | 127.85 | 183.08 |
| Current Liabilities | ||
| (a) Short Term Borrowings | 1,698.81 | 763.30 |
| (A) Total outstanding dues of Micro Enterprises and Small Enterprises | 35.77 | 50.15 |
| (B) Total outstanding dues of Creditors other than Micro Enterprises and Small Enterprises | 1,499.18 | 1,756.03 |
| (c) Other Current Liabilities | 881.38 | 1,874.26 |
| Total Current Liabilities | 4,127.01 | 4,455.48 |
| Total Shareholder's Fund and Liabilities | 9,497.78 | 9,565.18 |
| II. Assets | ||
| Non Current Assets | ||
| (i) Property, Plant and Equipments | 113.69 | 110.53 |
| (ii) Intangible Assets | 3.64 | 0.84 |
| (b) Non Current Investment | 70.00 | 45.00 |
| (c) Deferred Tax Assets (net) | 107.83 | 77.14 |
| (d) Long Term Loans and Advances | 206.37 | 1,176.10 |
| Total Non-Current Assets | 510.02 | 1,421.20 |
| Current Assets | ||
| (c) Trade Receivables | 3,809.71 | 3,072.34 |
| (d) Cash and cash equivalents | 100.39 | 1,661.39 |
| (f) Other current assets | 3,360.59 | 679.35 |
| Total Current Assets | 8,987.76 | 8,143.98 |
| Total Assets | 9,497.78 | 9,565.18 |
Profit and Loss Statement Overview
The Statement of Profit and Loss includes comparable data for the full fiscal year and multiple half-year periods. Total Income for the year from April 1, 2025 to March 31, 2026, stood at 17,92928 Lakhs Indian Rupees.| PARTICULARS | For the Half Year from Oct 1, 2025 to Mar 31, 2026 Audited | For the Year from Apr 1, 2025 to Mar 31, 2026 Audited |
|---|---|---|
| Revenue from Operations | 11.67X4 | 17.623 26 |
| Other Incomes | 154.79 | 306.02 |
| Total Income | 11,778.73 | 17,92928 |
| Total Expenses | 11,561.62 | 17,586.23 |
| Profit before Tax | 217.11 | 343.05 |
| Profit/(Loss) for the year Transferred to Reserves and Surplus | 166.43 | 256.13 |
| Basic Earnings Per Equity Share (EPES) | 1.69 (in INR per Share) |
Cash Flow Generation
The Cash Flow Statement provides insights into the company's operational, investing, and financing activities.| PARTICULARS | As at March 31, 2026 Audited | As at March 31, 2025 Audited |
|---|---|---|
| Cash Flow from Operating Activities | ||
| Cash Used (-)/ (+) Generated from Operating Activities (A) | (2,267.77) | 65.44 |
| Cash Flow from Investing Activities | ||
| Cash Used (-)/ (+) Generated for Investing Activities (B) | (69.49) | (8.76) |
| Cash Flow from Financing Activities | ||
| Cash Used (-)/ (+) Generated from Financing Activities (C) | 776.26 | 324.71 |
| Net Increase(+)/ Decrease (-) in Cash and Cash Equivalents (A+B+C) | (1,561.00) | 381.39 |
| Cash and Cash Equivalents Closing Balance | 100.39 | 1,661.39 |
Initial Public Issue Utilization
The company's Initial Public Issue (IPO) occurred on April 2, 2024 (date of allotment), raising a total amount of 2,196.72 Lakhs Indian Rupees. The utilization of these funds as of March 31, 2026, is detailed as follows:| Object as Disclosed in the Offer Document | Amount disclosed in the Offer Document (Rs. In Lakhs) | Actual Utilised till March 31, 2026 (Rs. In Lakhs) | Unutilised Amount (Rs. In Lakhs) |
|---|---|---|---|
| Meeting Working Capital Requirement | 900.00 | 900.00 | 0.00 |
| Establishing new warehouses | 495.04 | 266.35 | 228.69 |
| General Corporate Purpose | 546.69 | 546.69 | 0.00 |
| PO Expenses (including GST) | 254.99 | 254.99 | 0.00 |
| Total | 2,196.72 | 1,968.03 | 228.69 |
ASPIRE Stock Price Movement
On Friday, Aspire & Innovative Advertising Limited shares rallied, gaining 2.24% to close at ₹15.95. The equity settled at ₹15.95 amidst a relatively light trading volume of 4,000 shares.Disclaimer: Due care and diligence have been taken in compiling and presenting news and market-related content. However, errors or omissions may arise despite such efforts.
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