Fine Line Circuits (BSE 517264)₹80.55+0.69%Computers Hardware & Equipments
In the Jun 2026 quarter (standalone), Fine Line Circuits reported sales of ₹10.70 Cr, up 47.8% from Jun 2025, and net profit of ₹0.18 Cr, up 157.1% year on year. For the year to Mar 2026, sales were ₹33.09 Cr and net profit ₹0.08 Cr.
Company filings, standalone accounts; latest reported quarter Jun 2026
| Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 | Jun 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales | 5.25 | 6.48 | 7.32 | 7.04 | 6.94 | 9.75 | 6.59 | 7.24 | 9.62 | 7.85 | 8.39 | 10.70 |
| Expenses | 5.10 | 6.10 | 7.04 | 6.75 | 6.71 | 9.38 | 6.38 | 6.94 | 9.31 | 7.45 | 7.95 | 10.28 |
| Operating Profit | 0.18 | 0.42 | 0.32 | 0.30 | 0.26 | 0.41 | 0.24 | 0.33 | 0.36 | 0.44 | 0.48 | 0.46 |
| OPM % | 3.3% | 6.4% | 4.2% | 4.1% | 3.6% | 4.1% | 3.5% | 4.4% | 3.7% | 5.5% | 5.6% | 4.2% |
| Other Income | 0.04 | 0.00 | 0.02 | 0.00 | 0.00 | 0.00 | 0.02 | 0.00 | 0.00 | 0.00 | −0.36 | 0.02 |
| Interest | 0.13 | 0.06 | 0.06 | 0.06 | 0.05 | 0.12 | 0.08 | 0.08 | 0.08 | 0.10 | 0.10 | 0.11 |
| Depreciation | 0.13 | 0.13 | 0.14 | 0.13 | 0.14 | 0.15 | 0.15 | 0.16 | 0.18 | 0.19 | 0.20 | 0.16 |
| Profit before tax | −0.09 | 0.21 | 0.11 | 0.09 | 0.05 | 0.12 | −0.02 | 0.07 | 0.08 | 0.13 | −0.21 | 0.18 |
| Tax % | 0.0% | 5.0% | 0.0% | 12.6% | 25.1% | 0.0% | 100.1% | 16.8% | 14.4% | 0.0% | −5.0% | 5.9% |
| Exceptional items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Profit | −0.08 | 0.21 | 0.10 | 0.08 | 0.05 | 0.11 | −0.03 | 0.07 | 0.08 | 0.13 | −0.20 | 0.18 |
| EPS (Rs) | −0.16 | 0.43 | 0.20 | 0.16 | 0.09 | 0.22 | −0.05 | 0.13 | 0.16 | 0.26 | −0.41 | 0.36 |
| Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | TTM | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales | 25.22 | 25.45 | 28.25 | 31.46 | 26.65 | 22.61 | 30.00 | 27.39 | 24.21 | 30.31 | 33.09 | 36.56 |
| Expenses | 24.40 | 24.18 | 26.76 | 29.92 | 25.40 | 21.62 | 28.25 | 26.44 | 23.14 | 29.15 | 31.62 | 34.99 |
| Operating Profit | 0.89 | 1.36 | 1.59 | 1.64 | 1.32 | 1.07 | 1.83 | 1.04 | 1.18 | 1.24 | 1.58 | 1.74 |
| OPM % | 3.5% | 5.3% | 5.6% | 5.2% | 4.9% | 4.7% | 6.1% | 3.8% | 4.8% | 4.1% | 4.8% | 4.8% |
| Other Income | 0.21 | 0.02 | 0.03 | 0.05 | 0.10 | 0.10 | 0.09 | 0.10 | 0.03 | 0.03 | −0.36 | −0.34 |
| Interest | 0.35 | 0.52 | 0.64 | 0.69 | 0.68 | 0.49 | 0.47 | 0.54 | 0.49 | 0.42 | 0.39 | 0.39 |
| Depreciation | 0.57 | 0.66 | 0.80 | 0.79 | 0.79 | 0.59 | 0.49 | 0.49 | 0.57 | 0.59 | 0.75 | 0.73 |
| Profit before tax | 0.15 | 0.17 | 0.15 | 0.18 | −0.10 | 0.06 | 0.93 | 0.08 | 0.12 | 0.23 | 0.07 | 0.18 |
| Tax % | 43.0% | 81.3% | 35.8% | 0.0% | 0.0% | 20.1% | 4.4% | 0.0% | 9.1% | 9.1% | 0.0% | — |
| Exceptional items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Profit | 0.10 | 0.05 | 0.10 | 0.17 | −0.10 | 0.06 | 0.89 | 0.08 | 0.12 | 0.21 | 0.08 | 0.19 |
| EPS (Rs) | 0.20 | 0.09 | 0.20 | 0.34 | −0.20 | 0.11 | 1.84 | 0.16 | 0.24 | 0.43 | 0.16 | 0.37 |
| Dividend payout % | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | — |
| Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Equity Capital | 4.84 | 4.84 | 4.84 | 4.84 | 4.84 | 4.84 | 4.84 | 4.84 | 4.83 | 4.84 | 4.84 | 4.84 |
| Reserves | 1.93 | 2.01 | 2.06 | 2.18 | 2.42 | 2.50 | 2.65 | 3.49 | 3.68 | 3.71 | 3.98 | 4.30 |
| Borrowings | 1.56 | 3.04 | 3.36 | 4.57 | 6.49 | 5.83 | 4.04 | 3.64 | 6.32 | 6.04 | 5.81 | 7.48 |
| Other Liabilities | 4.34 | 4.47 | 3.96 | 4.67 | 4.51 | 3.28 | 3.44 | 4.17 | 3.64 | 3.35 | 3.22 | 5.12 |
| Total Liabilities | 12.67 | 14.36 | 14.22 | 16.26 | 18.26 | 16.45 | 14.97 | 16.14 | 18.47 | 17.94 | 17.85 | 21.74 |
| Fixed Assets | 3.15 | 2.97 | 3.85 | 3.56 | 3.27 | 2.83 | 2.59 | 2.66 | 2.82 | 2.83 | 3.29 | 3.44 |
| CWIP | 0.00 | 0.00 | 0.00 | 0.00 | 0.05 | 0.05 | 0.00 | 0.00 | 0.11 | 0.00 | 0.00 | 0.00 |
| Investments | 0.00 | 0.00 | 0.00 | 0.00 | 0.05 | 0.06 | 0.04 | 0.06 | 0.04 | 0.04 | 0.04 | 0.04 |
| Other Assets | 9.52 | 11.39 | 10.37 | 12.70 | 14.89 | 13.51 | 12.34 | 13.42 | 15.50 | 15.07 | 14.52 | 18.26 |
| Inventories | 4.75 | 5.27 | 5.83 | 6.39 | 6.60 | 5.41 | 5.27 | 5.46 | 6.45 | 8.44 | 7.56 | 9.10 |
| Trade receivables | 2.69 | 3.65 | 3.42 | 4.15 | 4.88 | 4.47 | 3.12 | 4.75 | 4.17 | 4.66 | 4.34 | 5.27 |
| Cash & equivalents | 0.75 | 1.38 | 0.23 | 1.13 | 2.07 | 2.20 | 2.26 | 1.96 | 3.62 | 0.66 | 0.93 | 0.76 |
| Total Assets | 12.67 | 14.36 | 14.22 | 16.26 | 18.26 | 16.45 | 14.97 | 16.14 | 18.47 | 17.94 | 17.85 | 21.74 |
| Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cash from operating activity | 0.56 | −0.19 | 0.22 | 1.00 | 0.08 | 1.64 | 2.42 | 1.01 | 0.04 | −1.90 | 1.88 | 0.05 |
| Cash from investing activity | −0.83 | −0.47 | −1.29 | −0.76 | −0.54 | −0.28 | −0.16 | −0.48 | −2.70 | 1.55 | −1.03 | −1.51 |
| Cash from financing activity | 0.83 | 1.30 | −0.09 | 0.78 | 1.39 | −1.21 | −2.23 | −0.84 | 2.31 | −0.61 | −0.60 | 1.29 |
| Net cash flow | 0.58 | 0.64 | −1.15 | 1.02 | 0.95 | 0.14 | 0.07 | −0.31 | −0.35 | −0.97 | 0.28 | −0.18 |
| Capex | 0.89 | 0.49 | 1.30 | 0.81 | 0.56 | 0.40 | 0.30 | 0.58 | 0.80 | 0.56 | 1.06 | 1.52 |
| Free cash flow | −0.27 | −0.67 | −1.04 | 0.20 | −0.44 | 1.27 | 2.13 | 0.44 | −0.73 | −2.43 | 0.83 | −1.44 |
| CFO / OP % | 105.0% | −23.0% | 18.0% | 64.0% | 7.0% | 128.0% | 233.0% | 56.9% | 4.0% | −165.0% | 153.9% | 7.0% |
| Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Debtor days | 41 | 52 | 48 | 53 | 56 | 60 | 49 | 57 | 55 | 69 | 51 | 57 |
| Inventory days | 194 | 205 | 230 | 205 | 177 | 210 | 242 | 154 | 193 | 330 | 226 | 233 |
| Days payable | 146 | 129 | 98 | 114 | 95 | 86 | 103 | 86 | 67 | 117 | 86 | 118 |
| Cash conversion cycle | 90 | 129 | 182 | 146 | 140 | 186 | 191 | 127 | 183 | 284 | 193 | 174 |
| Working capital days | 54 | 50 | 53 | 44 | 28 | 28 | 31 | 39 | 18 | 66 | 71 | 69 |
| ROCE % | 0.8% | 3.5% | 6.9% | 7.3% | 6.9% | 4.4% | 4.5% | 11.9% | 4.7% | 4.5% | 4.4% | 5.2% |
For the Jun 2026 quarter, Fine Line Circuits reported sales of ₹10.70 Cr, up 47.8% year on year and net profit of ₹0.18 Cr, up 157.1% year on year. The operating margin was 4.2%.
Fine Line Circuits' sales for the year to Mar 2026 were ₹33.09 Cr; over the last twelve months they were ₹36.56 Cr.
Net profit for the year to Mar 2026 was ₹0.08 Cr, and ₹0.19 Cr over the last twelve months. Earnings per share over the same trailing period were ₹0.37.
Fine Line Circuits reported borrowings of ₹7.48 Cr at Mar 2026, against cash and equivalents of ₹0.76 Cr.
Cash from operations was ₹0.05 Cr in the year to Mar 2026; after capital spending, free cash flow was −₹1.44 Cr.