Avio Smart Market Stack Approves Audited Financial Results for FY26
Avio Smart Market Stack Limited, formerly Bartronics India Limited, announced the approval of its audited financial results for the year ended March 31, 2026. The Board of Directors approved the Audited Financial Results (Standalone and Consolidated) at its meeting held on May 29, 2026.The Company released audited financial statements covering both the quarter and the full year ended March 31, 2026, alongside Statements of Assets and Liabilities and Cash flow statements.
Audit and Operational Highlights
The statutory auditors, M/s. SVRL & Co., Chartered Accountants, issued an Audit Report with an unmodified opinion on the Annual Audited Financial Results of the Company (Standalone and Consolidated) for the financial year ended March 31, 2026.Regarding the consolidated results, the financial statement includes the Holding Company's share of net profit of Shree Naganarasimha Private Limited, an associate company, following the acquisition of a 25.76% stake on March 6, 2026.
The Company's operations are structured into three verticals: Financial Inclusion & Digital Services, Agri Supply Chain & Technologies, and Diagnostics & Healthcare. The financial results also incorporate information from a branch located in Singapore, which commenced operations during the current financial year.
In the context of the Resolution Plan implementation, the audit report noted that some balances related to debtors, banks, and government authorities were impaired.
Financial Performance Summary
The Company released detailed financial data, including segment information and comprehensive financial statements, for the period ending March 31, 2026.Standalone Financial Results
The standalone results show the following revenue and profitability figures (in INR Lakhs):Standalone Profitability Summary (INR in Lakhs):
| Particulars | Quarter Ended 31st March 2026 (Audited) | Period Ended 31st March 2026 (Audited) |
|---|---|---|
| Total Income | 3,476.48 | 10,483.41 |
| Total Expenses | 3,218.74 | 4,039.34 |
| Net Profit / (Loss) | 209.32 | 174.63 |
Standalone Balance Sheet Summary (INR in Lakhs):
| Particulars | As at 31st March 2026 (Audited) | As at 31st March, 2025 (Audited) |
|---|---|---|
| Total Assets | 6,804.97 | 2,814.87 |
| Total Equity and Liabilities | 6,804.97 | 3,255.50 |
Standalone Cash Flow Summary (INR in Lakhs):
| Particulars | Period Ended 31st March 2026 (Audited) | Year Ended 31st March, 2025 (Audited) |
|---|---|---|
| Net Cash Flow from Operating Activities | 137.55 | (252.06) |
| Net Cash Flow from Investing Activities | (1,024.47) | (49.62) |
| Net Cash Flow from Financing Activities | 849.23 | 17.62 |
| Cash and Cash Equivalents at the end of the year | 120.06 | 157.76 |
Consolidated Financial Results
The consolidated results, which account for the subsidiary and the associated company, show a different financial picture.Consolidated Profitability Summary (INR in Lakhs):
| Particulars | Quarter Ended 31st March 2026 (Audited) | Period Ended 31st March 2026 (Audited) |
|---|---|---|
| Total Income | 3,476.48 | 10,483.41 |
| Net Profit / (Loss) | 209.00 | 174.53 |
Consolidated Balance Sheet Summary (INR in Lakhs):
| Particulars | As at 31st March 2026 (Audited) | As at 31st March, 2025 (Audited) |
|---|---|---|
| Total Assets | 6,804.08 | 3,255.50 |
| Total Equity and Liabilities | 6,804.08 | 3,255.50 |
Consolidated Cash Flow Summary (INR in Lakhs):
| Particulars | Period Ended 31st March 2026 (Audited) | Year Ended 31st March, 2025 (Audited) |
|---|---|---|
| Net Cash Flow from Operating Activities | 136.66 | (252.06) |
| Net Cash Flow from Investing Activities | (1,023.57) | (49.62) |
| Net Cash Flow from Financing Activities | 849.22 | 17.62 |
| Cash and Cash Equivalents at the end of the year | 120.06 | 157.76 |
Segment Revenue Details
The segment information details the revenue contributions across different business verticals:Total Segment Revenue (INR in Lakhs):
| Segment | Period Ended 31st March 2026 (Audited) | Period Ended 31st March 2025 (Audited) |
|---|---|---|
| Financial Inclusion & Digital Services | 4,071.92 | 3,779.11 |
| Agri Supply Chain & Technologies | 10,395.78 | - |
| Total Segment Revenue | 14,467.70 | 4,003.60 |
The Company's management emphasized that the figures presented are based on the auditing standards applied to the various segments and that the audit opinion is not modified regarding the inclusion of results from the Singapore branch.
ASMS Stock Price Movement
Shares of Bartronics India Limited today slipped by 2.63% to settle at ₹7.42 in post-market trading. The equity saw significant activity, processing a total traded volume of 1.55 million 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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