Ravi Kumar Distilleries Approves Audited Financial Results for March 31, 2026
Ravi Kumar Distilleries Limited announced the approval of its audited financial results for the Quarter and Year ended March 31, 2026. The Board of Directors reviewed and accepted the financial statements, which are prepared in compliance with Indian Accounting Standards (IND-AS).Financial Performance Summary
The audited results show the company's total income reaching 5,421.88 Lakhs for the year ended March 31, 2026, compared to 7,483.73 Lakhs in the previous year.The following table details the audited financial results for the quarter and the year ended March 31, 2026, in Lakhs (excluding equity share data):
| Particulars | Quarter Ended 31st March 2026 | Quarter Ended 3st December 2025 | Quarter Ended 31st March 2025 | Year Ended 31st March 2026 | Year Ended 1st March 2025 |
|---|---|---|---|---|---|
| Revenue from Operations | 1,352.51 | 1,508.16 | 2,057.49 | 5,421.88 | 7,483.73 |
| Other Income | 58.35 | 50.33 | 159.79 | 280.13 | 306.49 |
| Total Income | 1,410.87 | 1,558.49 | 2,217.28 | 5,702.01 | 7,790.22 |
| Purchases of Stock in trade | 94.80 | 119.96 | 104.54 | 427.77 | 486.14 |
| Cost of Material Consumed | 322.39 | 267.26 | 728.00 | 1,335.46 | 2,558.60 |
| Changes in inventories | 74.07 | (15.25) | 19.15 | (208.63) | 135.85 |
| Excise Duty | 661.96 | - | 958.70 | 3,392.97 | 3,768.45 |
| Employee Benefit Expenses | 2.87 | 2.60 | 56.94 | 6.90 | 13.44 |
| Depreciation and amortization | 13.02 | 9.25 | 7.87 | 42.10 | 607.23 |
| Total Expenses | 1,293.72 | 1,556.57 | 2,214.62 | 5,576.14 | 7,777.00 |
| Profit Before Tax | 117.15 | 1.92 | 2.66 | 125.88 | 13.22 |
| Profit/(Loss) for the year | 4.95 | - | 2.66 | 13.68 | 13.22 |
Balance Sheet and Cash Flow Status
As of March 31, 2026, the company reported total assets of 13,283.58 and total liabilities of 9,079.75.For a detailed comparison of key financial metrics, the following tables summarize the Balance Sheet and Cash Flow Statements.
Balance Sheet Summary (in Lacs)
| Particulars | As at 31-Mar-26 (Audited) | As at 31-Mar-25 (Audited) |
|---|---|---|
| Total Non-Current Assets | 4,553.51 | 4,421.76 |
| Property, plant and equipment | 404.59 | 342.19 |
| Other non-current assets | 3,312.82 | 3,243.44 |
| Total Current Assets | 8,730.07 | 8,787.35 |
| Trade receivables | 2,856.39 | 3,041.45 |
| Cash and cash equivalents | 24.33 | 8.90 |
| Total Equity | 4,203.81 | 4,190.14 |
| Total Liabilities | 9,079.75 | 9,018.96 |
Cash Flow Statement Summary (in INR Lakhs)
| Particulars | 31st March 2026 | 31st March 2025 |
|---|---|---|
| Cash from operating activities | 176.28 | (44.02) |
| Operating Profit Before Working Capital Changes | 65.21 | 64.34 |
| Increase/(decrease) in inventories | (70.74) | 154.85 |
| Increase/(decrease) in trade payables | (98.27) | 123.55 |
| Net cash inflow from operating activities | 176.28 | (44.02) |
| Cash from investing activities | (107.01) | (18.29) |
| Payments for Fixed Assets | (107.01) | (18.29) |
| Net cash inflow from financing activities | 542.08 | 58.96 |
| Net increase in cash and cash equivalents | 15.41 | (3.35) |
| Cash and cash equivalents at the end of the year | 24.33 | 8.90 |
Operational and Asset Notes
The company highlighted several operational and asset movements during the reporting period:1. Inventory Write-Off: During the quarter ended March 31, 2026, the company completed the write-off of finished goods inventory, totaling approximately 21.09 Crore. This write-off occurred after receiving permission from the Office of the Deputy Commissioner (Excise), Government of Puducherry, for the destruction of expired/faded IMFL stock. The resultant loss was disclosed as an 'Exceptional Item.'
2. Creditors Write-Back: The company recognized a sundry creditors balance write-back of 258.23 lakhs. This amount was outstanding for a substantial period and was determined to be no longer payable, resulting in its recognition as 'Other Income.'
3. Dispute Resolution and Receivables: The company has significant amounts recoverable from various parties under dispute, totaling Rs. 2900.25 Lakhs. The management expects to recover these amounts in due course.
4. Non-Current Investments: Regarding the investment in 'Liquors India Limited' and the amount received from 'Lemonade Shares & Securities Private Limited,' the company noted that legal proceedings are ongoing. Management stated that it does not anticipate any liability or diminution in the value of these investments.
5. Statutory Dues: Statutory dues amounting to Rs. 266.33 Lacs are currently pending deposit with appropriate government authorities. Management stated that while no provision has been made for interest on this delay, the company is confident in its ability to settle all dues, including interest, in the coming months.
RKDL Stock Price Movement
On Monday, Ravi Kumar Distilleries Limited shares slipped by 0.52% to settle at ₹21.13. The stock traded a range between ₹20.85 and ₹22.26 during the session, posting a total volume of 28,100 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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