Mazda Limited – Standalone Audited Financial Results (Quarter Ended 31 Mar 2026)

Announcement Date: 26 May 2026

Mazda Limited filed its audited standalone financial statements for the quarter ended 31 March 2026. The filing provides a full set of results – income statement, segment performance, balance sheet, and cash‑flow statement – without any reference to NSE/BSE symbols.

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1. Quarterly Financial Highlights (Q1 FY 2026)

Item	Q1 FY 2026 (Rs Lacs)	Q1 FY 2025 (Rs Lacs)
Revenue from operations	6,419.16	5,351.74
Other income	12.35	91.80
Total income	6,431.51	5,443.54
Profit before tax	874.79	772.23
Current tax expense	288.42	175.54
Deferred tax (benefit)	(42.42)	41.11
Net profit after tax	628.79	555.58
Basic & Diluted EPS	Rs 3.14	Rs 2.77
Total comprehensive income	563.61	487.91

Key expense components

• Cost of materials consumed: 4,380.97
• Employee benefit expense: 790.98
• Finance cost: 31.98
• Depreciation & amortisation: 106.55
• Labour charges: 629.98
• Other expenses: 1,068.94

Total expenses for the quarter were 5,556.71 Lacs.

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2. Segment‑wise Performance

Segment	Revenue (Rs Lacs)	Profit before tax (Rs Lacs)
Engineering Division	5,143.49	1,140.40
Food Division	1,275.67	216.87
Total	6,419.16	1,357.27

After deducting finance cost (31.98 Lacs) and un‑allocable items, the consolidated profit before tax aligns with the reported 874.79 Lacs.

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3. Balance Sheet Highlights (as of 31 Mar 2026)

Particular	31 Mar 2026 (Rs Lacs)	31 Mar 2025 (Rs Lacs)
Total assets	23,605.97	18,401.70
– Inventories	9,816.93	4,370.02
– Trade receivables	5,912.33	4,065.28
– Cash & cash equivalents	673.28	944.22
Total equity	24,933.70	22,992.62
Total liabilities	5,786.07	2,855.57
– Current liabilities (incl. trade payables)	5,286.??*	2,??*
– Non‑current liabilities	769.90	620.98

Figures for current liabilities are derived from the detailed breakdown (trade payables, other dues, provisions, etc.).

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4. Cash‑Flow Summary (FY 2026)

Cash‑flow category	FY 2026 (Rs Lacs)
Operating activities (net)	(1,877.46)
Investing activities (net)	2,427.13
Financing activities (net)	(821.72)
Net change in cash & equivalents	(272.05)
Cash & equivalents at year‑end	673.28

Operating cash outflow was driven primarily by a large increase in inventories (‑5,446.91 Lacs) and trade receivables (‑1,673.05 Lacs). Investing cash inflow stemmed from the sale of current investments (2,870.46 Lacs). Dividend paid during the year was Rs 720.90 Lacs.

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5. Observations for Investors

• Revenue growth: Total operating revenue rose ~20 % YoY, led by the Engineering division (+23 % YoY).
• Profitability: Net profit after tax increased ~13 % YoY; EPS improved to Rs 3.14.
• Working‑capital pressure: Inventories more than doubled YoY, contributing to a negative operating cash flow.
• Liquidity: Cash & cash equivalents fell to Rs 673.28 Lacs, but the company retained a strong equity base (≈ Rs 25,000 Lacs).
• Dividend policy: A dividend of Rs 720.90 Lacs was paid, reflecting continued cash return to shareholders despite the operating cash outflow.

No forward‑looking guidance, risk‑factor disclosures, or management‑change announcements are included in the filing. Investors should monitor subsequent quarterly updates for trends in inventory levels, cash‑flow generation, and any strategic initiatives disclosed by the board.