Board Meeting Details

The Board of Directors meeting was held on Friday, 29th May, 2026 from 04:00 pm to 07:00 pm at the registered office of the Company.

Agenda Items Approved

1. Approval of Audited Financial Results: Approved audited financial results and audit report for Q4 and year ended 31st March, 2026 (Annexure A)

2. Declaration on Unmodified Opinion: Declaration on unmodified opinion on the financial results (Annexure B)

3. SEBI Circular Compliance: Disclosure under SEBI Circular No. SEBI/HO/DDHS/CIR/P/2018/144 dated November 26, 2018 regarding fund raising by debt securities (Annexure C)

4. Rights Issue Proceeds: Statement on deviation or variation for proceeds of rights issue and statutory auditor certificate dated 29-05-2026 (Annexure D)

5. Stock Split Approval: Approved sub-division/split of 1 equity share of face value of ₹10 each into 2 equity shares of face value of ₹5 each, subject to shareholder and regulatory approvals

6. MOA Alteration: Approved alteration of capital clause of Memorandum of Association consequent to stock split

7. No Default Confirmation: Confirmed no default on loans and debt securities

Financial Results Highlights (₹ in Lakhs)

For Year Ended 31st March 2026:

  • Total Revenue: ₹7,966.75
  • Total Expenses: ₹7,446.16
  • Profit Before Tax: ₹520.59
  • Total Tax Expense: ₹134.86
  • Profit for the Period: ₹385.73
  • EPS (Basic & Diluted): ₹1.02

For Quarter Ended 31st March 2026:

  • Total Revenue: ₹3,432.94
  • Total Expenses: ₹3,327.24
  • Profit Before Tax: ₹105.70
  • Total Tax Expense: ₹40.19
  • Profit for the Period: ₹101.35
  • EPS (Basic & Diluted): ₹0.27

Balance Sheet Position as at 31st March 2026 (₹ in Lakhs)

  • Total Assets: ₹6,646.41
  • Current Assets: ₹5,874.63
  • Equity Share Capital: ₹3,793.64
  • Other Equity: ₹1,792.97
  • Total Liabilities: ₹6,646.41
  • Current Liabilities: ₹945.78

Stock Split Details

  • Ratio: 1:2 (1 share of ₹10 subdivided into 2 shares of ₹5)
  • Rationale: Enhance liquidity, make shares more affordable and accessible to wider investor base, increase trading volumes
  • Pre-split Authorized Capital: ₹38,00,00,000 divided into 3,80,00,000 equity shares of ₹10 each
  • Post-split Authorized Capital: ₹38,00,00,000 divided into 7,60,00,000 equity shares of ₹5 each
  • Record Date: To be decided separately and intimated to exchanges

Rights Issue Proceeds Utilization

As per auditor certificate dated 29th May 2026:

  • Total Proceeds: ₹3,658.15 lakhs
  • Utilized: ₹2,888.15 lakhs
  • Unutilized: ₹770.00 lakhs

Breakdown of Utilization:

  • Capital Expenditure: ₹0 utilized (₹770.00 lakhs pending)
  • Working Capital Requirements: ₹1,787.00 lakhs utilized
  • General Corporate Purpose: ₹901.15 lakhs utilized

Auditor Reports

  • Annual Results: Unmodified audit opinion for year ended 31st March 2026
  • Quarterly Results: Limited review with no material misstatement conclusion for quarter ended 31st March 2026
  • Rights Issue: Certificate confirming no deviation in use of proceeds from objects stated in prospectus

Additional Information

  • The company operates in agriculture produces segment
  • Previous year figures have been regrouped/rearranged where necessary
  • EPS not annualized for quarterly results
  • Part of rights issue proceeds temporarily invested in fixed deposits