Freshara Agro Exports Limited Announces Audited Financial Results for FY 2026
Freshara Agro Exports Limited announced that its Board of Directors approved the Standalone and Consolidated Audited Financial Statements for the financial year ended March 31, 2026. The Company also reported the audited financial results for the half year ended March 31, 2026.The statutory auditors issued an audit report providing an unmodified opinion on the financial results for the half year and the financial year ended March 31, 2026.
Consolidated Financial Position (As of March 31, 2026)
The Company's consolidated financial position, as of March 31, 2026, reflected a total equity and liabilities of 43,630.70 Rs. Lakhs.The consolidated Balance Sheet data for the current and previous periods is presented below:
| Particulars | As at 31st March, 2026 (Audited) | As at 31st March, 2025 (Audited) |
|---|---|---|
| I. Equity and Liabilities | ||
| Share Capital | 2,349.92 | 2,349.92 |
| Reserves and Surplus | 14,193.22 | 10,417.20 |
| Money received against share warrant | 972.72 | - |
| Long-Term Borrowings | 3,840.68 | 785.75 |
| Deferred Tax Liabilities (Net) | 237.43 | 168.00 |
| Long-Term Provisions | 32.66 | 18.77 |
| Short-Term Borrowings | 14,120.84 | 8,718.64 |
| Trade Payables - MSEs | 266.43 | 214.08 |
| Trade Payables - Other Creditors | 5,535.87 | 1,852.45 |
| Other Current Liabilities | 2,016.60 | 405.09 |
| Short-Term Provisions | 64.33 | 0.63 |
| TOTAL | 43,630.70 | 24,930.53 |
| II. Assets | ||
| Property, Plant & Equipment and Intangible Assets | 9,550.04 | 4,909.56 |
| Non-Current Investments | 99.79 | 100.00 |
| Other Non-Current Assets | 321.90 | 198.36 |
| Inventories | 14,356.41 | 5,266.21 |
| Trade Receivables | 14,991.64 | 8,372.79 |
| Cash & Cash Equivalents | 1,341.46 | 3,288.37 |
| Short-term Loans and Advances | 2,247.83 | 2,748.50 |
| Other Current Assets | 567.09 | 7.28 |
| TOTAL | 43,630.70 | 24,930.53 |
Profit and Loss Highlights
The Consolidated Statement of Financial Results for the year ended March 31, 2026, showed a Total Income of 32,439.87 Rs. Lakhs, compared to 26,054.75 Rs. Lakhs for the year ended March 31, 2025.| Particulars | Year Ended March 31, 2026 | Year Ended March 31, 2025 |
|---|---|---|
| Revenue From Operations | 34,228.54 | 25,012.00 |
| Other Income | 1,011.06 | 623.56 |
| Total Income | 35,239.60 | 25,635.56 |
| Total Expenses | 27,620.83 | 22,214.42 |
| Profit/(Loss) For The Period | 7,618.77 | 3,421.14 |
| Earnings per Equity Share (Basic) | 15.96 | 14.61 |
Note: The figures for the period ended March 31, 2026, and the half year ended March 31, 2026, are presented in Rs. Lakhs.
Cash Flow Analysis
The company reported net cash flows from operating activities of (5,653.61) Rs. Lakhs for the year ended March 31, 2026, compared to (176.81) Rs. Lakhs in the prior year.Total adjustments for working capital were (11,411.83) Rs. Lakhs in 2026, compared to (3,586.96) Rs. Lakhs in 2025.
In the investing activities, net cash outflow was (5,080.63) Rs. Lakhs in 2026, driven by Property, Plant & Equipment purchases of 5,107.63 Rs. Lakhs.
| Cash Flow Component | Year Ended March 31, 2026 (Audited) | Year Ended March 31, 2025 (Audited) |
|---|---|---|
| Net cash flows from (used in) operating activities | (5,653.61) | (176.81) |
| Net cash flows from (used in) investing activities | (5,080.63) | (2,261.24) |
| Net cash flows from (used in) financing activities | 8,787.35 | 5,350.98 |
| Net increase (decrease) in cash and cash equivalents | (1,946.91) | 2,912.93 |
| Cash and cash equivalents at end of period | 1,341.46 | 3,288.37 |
Corporate and Operational Updates
Warrant Allotment and Subsidies:During the year, on March 13, 2026, the Company allotted 23,16,000 Fully Convertible Warrants on a preferential basis. Each warrant was issued at a price of 168, comprising a subscription price of 42 (25% of the issue price) and a warrant exercise price of 126 (75% of the issue price). As of the reporting date, the Company received 9,72,72,000 representing the subscription amount from allottees.
The Company consolidated financial statements this period reflect the acquisition of two wholly-owned subsidiaries:
1. CONSERVAS SELECTAS ESPANOLAS, S.L. in Spain, acquired on January 20, 2026.
2. GANDIN INVEST, S.L. in Spain, acquired on February 7, 2026.
Inventory Stockpiling and Guarantees:
In February 2026, management proactively increased inventory levels for raw and packaging materials. This safety stock investment was executed to hedge against potential supply chain disruptions and anticipated hikes in crude oil prices due to geopolitical tensions between the US and Iran.
Furthermore, the Company issued a Corporate Guarantee of 30 Crores on behalf of its wholly-owned subsidiary, CONSERVAS SELECTAS ESPANOLAS, S.L., Spain, which has been disclosed as a Contingent Liability.
FRESHARA Stock Price Movement
Today, Freshara Agro Exports Limited shares edged higher to close at ₹212.65, marking a robust gain of 4.93%. The equity settled today on a total traded volume of 75,600 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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