Addi Industries shifts Rs 18.05 crore into investments in half year

Addi Industries Limited recorded Rs 18.05 crore of standalone investment purchases for the half year ended September 30, 2026, alongside Rs 19.34 crore of net fixed-deposit sales. The balance sheet showed standalone non-current investments rising to Rs 25.15 crore from Rs 6.22 crore at March 31, 2026.

What did Addi Industries do with fixed deposits and investments?

Addi Industries recorded Rs 19.34 crore of net fixed-deposit sales and Rs 18.05 crore of investment purchases in its standalone cash-flow statement for the period ended September 30, 2026. The fixed-deposit line is labelled “(Purchase) / Sale of Fixed Deposits (Net)”, while investment purchases are reported as an investing cash outflow.

The half-year investment purchase was substantially above the Rs 2.85 crore reported for the year ended March 31, 2026. Net fixed-deposit sales were lower than the Rs 40.02 crore recorded in that full year, but the September 2026 period shows a larger share of those proceeds coinciding with investment purchases.

Addi Industries reported Rs 5.85 crore of net cash from investing activities for the September 2026 period, compared with Rs 43.26 crore in the year ended March 2026. Other standalone investing items included Rs 2.86 crore of capital-advance movement, Rs 1.51 crore of interest received, Rs 20.44 lakh of rent received and Rs 96,000 spent on property, plant and equipment.

How did Addi Industries’ balance-sheet holdings change?

Addi Industries’ standalone non-current investments increased by Rs 18.93 crore to Rs 25.15 crore at September 30, 2026, from Rs 6.22 crore at March 31, 2026. Over the same dates, bank balances other than cash and cash equivalents fell by Rs 21.86 crore to Rs 2.27 crore from Rs 24.13 crore.

The filing classifies the Rs 25.15 crore holding as non-current financial-asset investments and the Rs 2.27 crore balance as current bank balances other than cash and cash equivalents. It does not identify investment instruments, issuers, maturities, yields or counterparties, so it does not establish whether every investment purchase was funded directly by deposit sales.

On a consolidated basis, investments rose to Rs 25.69 crore at September 30, 2026 from Rs 6.33 crore at March 31, 2026. Consolidated investment purchases were Rs 19.83 crore and consolidated net fixed-deposit sales were Rs 21.86 crore, both exceeding the corresponding standalone cash-flow amounts.

What was the cash-flow effect of Addi Industries’ shift?

Addi Industries’ standalone cash and cash equivalents declined by Rs 90.97 lakh during the September 2026 half year, closing at Rs 99.11 lakh compared with Rs 1.90 crore at March 31, 2026. The statement reports Rs 7.04 crore used in operating activities, Rs 5.85 crore generated by investing activities and Rs 27.44 lakh of financing cash inflow.

Operating cash use included Rs 6.81 crore of cash generated from operations before direct taxes and Rs 22.60 lakh of tax payments. The working-capital movements included a Rs 6.06 crore increase in other current assets and a Rs 1.37 crore increase in other non-current assets, partly offset by a Rs 67.07 lakh increase in trade payables and other current liabilities.

The reported figures show that the deposit and investment lines were only part of the movement in cash. Loans, working-capital balances, taxes and financing items also changed during the April 1, 2026 to September 30, 2026 period, while the standalone cash balance fell by Rs 90.97 lakh.

How did the portfolio movement coincide with Addi Industries’ results?

Addi Industries reported consolidated profit before tax of Rs 1.39 crore for the half year ended September 30, 2026, compared with Rs 2.02 crore in the corresponding half year ended September 30, 2025. Consolidated profit after tax was Rs 96.60 lakh, down from Rs 1.60 crore, while total income increased to Rs 5.67 crore from Rs 2.61 crore.

The consolidated cash-flow reconciliation includes a Rs 47.17 lakh net loss on fair valuation of equity shares measured at fair value through profit or loss, or FVTPL, for the September 2026 half year. It also includes Rs 1.98 crore of consolidated interest income and Rs 26.34 lakh of rental income, but the filing does not connect either item to specific deposits or investments.

The independent reviewer’s report dated November 14, 2026 stated that nothing had come to its attention to indicate that the unaudited consolidated results failed to make required disclosures or contained a material misstatement. The report also says the group includes one subsidiary, Skyrix Ventures Private Limited, whose interim results were not reviewed by its auditor and which management represented as not material to the group.

What remains undisclosed about Addi Industries’ investment position?

Addi Industries has not disclosed an investment policy, expected return, maturity schedule or intended holding period for the Rs 18.05 crore of standalone investment purchases. Its September 30, 2026 balance sheet separately reports Rs 25.15 crore of investments, Rs 37.33 crore of loans and Rs 2.27 crore of bank balances other than cash equivalents.

The filing states that there are no reportable operating segments under Indian Accounting Standard 108, or Ind AS 108. Consequently, the results do not provide a segment-level explanation of the investment activity or identify the securities underlying the Rs 25.15 crore standalone investment balance.

Conclusion

Addi Industries’ September 2026 half-year statements show a marked change in the placement of liquid assets, with Rs 19.34 crore of standalone net fixed-deposit sales reported alongside Rs 18.05 crore of investment purchases. The balance-sheet movement was consistent with that activity: investments increased by Rs 18.93 crore while bank balances other than cash equivalents decreased by Rs 21.86 crore.

The next financial statements will show whether the Rs 25.15 crore standalone investment balance is retained, increased or reduced after September 30, 2026. Investors can also watch for any future disclosure of the acquired instruments, valuation basis, maturities or expected returns, as the current filing provides no such schedule or policy.