Gajanand International Limited Approves Audited Half-Year and Year-End Financial Statements for FY26
Gajanand International Limited, formerly Gajanand Cottex Private Limited, held its Board of Directors meeting on May 25, 2026. During the meeting, the Board considered and approved the audited standalone Financial Statement for the Half Year and the full year ended March 31, 2026.Key operational and governance decisions made by the Board included the re-appointment of Mrs. Sweta Yash Khokhariya as the company's Internal Auditor for the Financial Year 2026-27.
The company also released its Statutory Auditor's Report, issued by M/s. H.B. Kalaria & Associates, Chartered Accountants. This report confirms that the standalone financial results for the Half Year and Year ended March 31, 2026, were presented in accordance with the necessary accounting standards.
Financial Performance Overview
The financial statements provide a detailed look at the company's performance and position as of March 31, 2026.The full financial results for the half year and year ended March 31, 2026, show robust figures, while the balance sheet reveals growth in key liability and asset categories compared to the previous year.
Audited Statement of Assets and Liabilities
The following table summarizes the company's financial position as of March 31, 2026, compared to March 31, 2025. (Figures are in Rs. Lacs).| Particulars | 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|
| Shareholders' funds: | ||
| Share capital | 1,883.56 | 1,883.56 |
| Reserves and surplus | 1,820.45 | 1,816.41 |
| Non-current liabilities: | ||
| Long-term borrowings | 42.69 | 35.55 |
| Deferred tax liabilities (net) | 8.59 | 9.63 |
| Other Long term liabilities | ||
| Long term provisions | 1.77 | 1.33 |
| Current liabilities: | ||
| Short term borrowings | 963.61 | 774.67 |
| Trade payables - Micro enterprises | 24.53 | 47.25 |
| Trade payables - Others | 78.14 | 97.91 |
| Other current liabilities | 6.40 | 8.06 |
| Short term provisions | 0.56 | 0.49 |
| TOTAL | 4,830.30 | 4,674.86 |
| Non-current assets: | ||
| Tangible assets | 77.81 | 85.80 |
| Non-current investments | 0.10 | 0.10 |
| Other non-current assets | 8.46 | 8.46 |
| Current assets: | ||
| Inventories | 3,881.25 | 3,343.12 |
| Trade receivables | 729.83 | 1,077.44 |
| Cash and cash equivalents | 29.07 | 52.09 |
| Short-term loans and advances | 103.30 | 85.86 |
| Other current assets | 0.48 | 21.99 |
| TOTAL | 4,830.30 | 4,674.86 |
Audited Cash Flow Statement Summary
The cash flow statement details cash movements from operations, investing, and financing activities for the period ended March 31, 2026. (Figures are in Rs. Lacs).| Particulars | For the Period ended March 31, 2026 | For the Period ended March 31, 2025 |
|---|---|---|
| A. Cash flow from operating activities | ||
| Operating profit/(loss) before working capital changes | 89.29 | 158.86 |
| Cash generated from/(used in) operating activities | (134.26) | (1,327.33) |
| Net cash generated from/(used in) operating activites | (142.61) | (1,390.96) |
| B. Cash flow from investing activities | ||
| Cash generated from/(used in) investing activities | 3.83 | 4.03 |
| Net cash generated from/(used in) investing activites | 3.83 | 4.03 |
| C. Cash flow from financing activities | ||
| Net cash generated from/(used in) financing activites | 115.76 | 1,394.53 |
| Net increase/(decrease) in cash and cash equivalents (A+B+C) | (23.02) | 7.60 |
| Cash and cash equivalents at the end of the period | 29.07 | 52.09 |
Audit Report Highlights
The Independent Auditor's Report noted that the company's Management is responsible for the preparation and presentation of the statement, ensuring it gives a true and fair view. The report also highlighted that the physical verification of inventory could not be attended by the auditors due to practical limitations; therefore, alternative audit procedures were performed, relying on the company's management for physical verification.The company also reported that the Initial Public Offer (IPO) of 5,736,000 Equity Shares of the face value of Rs. 10/- each at an issue price of Rs. 36/- was listed on the National Stock Exchange of India Limited on September 16, 2024.
GAJANAND Stock Price Movement
Today, Gajanand International Limited shares edged higher to close at ₹9.00, settling for zero percentage change on the given trading day. The stock found support near the ₹9 level, logging a traded volume of 9,000 shares during the session.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.
The information provided is for general informational purposes only and does not constitute investment advice, a recommendation, or an offer to buy or sell any securities. Readers are advised to rely on their own assessment and judgment and consult appropriate financial advisers, if required, before taking any investment-related decisions.
Any views, opinions, or statements expressed, where applicable, are those of the respective analysts or experts and do not reflect the views of this website. The website has no association with such viewpoints and does not assume any responsibility for them.
Last edited by a moderator: