Key Financial Figures - Quarterly Performance (₹ in Lakhs)

Quarter Ended 31st March 2026 (Audited):

  • Revenue from Operations: (40.00) [Negative revenue]
  • Other Income: 112.27
  • Total Income: 72.27
  • Total Expenses: 102.90
  • Profit Before Tax: (30.63) [Loss]
  • Tax Expenses: 1.14
  • Net Profit for the period: (31.77) [Loss]
  • Earnings Per Share (Basic & Diluted): (0.11) [Loss per share]

Comparative Quarterly Figures:

  • Quarter Ended 31st December 2025 (Unaudited): Net Profit of 10.25; EPS of 0.04
  • Quarter Ended 31st March 2025 (Audited): Net Profit of 130.10; EPS of 0.46

Key Financial Figures - Annual Performance (₹ in Lakhs)

Year Ended 31st March 2026 (Audited):

  • Revenue from Operations: 1,264.02
  • Other Income: 113.40
  • Total Income: 1,377.42
  • Total Expenses: 1,372.50
  • Profit Before Tax: 4.92
  • Tax Expenses: (10.01) [Tax credit]
  • Net Profit for the period: 14.93
  • Earnings Per Share (Basic & Diluted): 0.05

Comparative Annual Figure (Year Ended 31st March 2025 - Audited): Net Profit of 32.77; EPS of 0.12

This represents a 54.4% decline in annual net profit year-over-year.

Statement of Assets and Liabilities as at 31st March 2026 (₹ in Lakhs)

Assets:

  • Total Non-Current Assets: 97.06 (Includes Property, Plant and Equipment: 66.01, Deferred Tax Assets: 20.73)
  • Total Current Assets: 3,937.63 (Includes Inventories: 1,340.64, Trade Receivables: 835.47, Loans: 1,121.84)
  • TOTAL ASSETS: 4,034.69

Equity and Liabilities:

  • Total Equity: 2,918.34 (Equity Share Capital: 2,800.68; Other Equity: 117.66)
  • Non-Current Liabilities: 456.20 (Borrowings)
  • Current Liabilities: 660.15 (Borrowings: 18.30; Trade Payables: 393.68; Current Tax Liabilities: 4.42)
  • TOTAL EQUITY AND LIABILITIES: 4,034.69

Statement of Cash Flow for the Year Ended 31st March 2026 (₹ in Lakhs)

  • Net Cash from Operating activities: (181.83)
  • Net Cash from Investing activities: 212.41
  • Net Cash from Financing Activities: (20.19)
  • Net Increase in cash & Cash Equivalents: 10.39
  • Closing Balance of Cash & Cash equivalents: 55.40

Additional Notes from Financial Results

1. Accounting Standards: The financial results have been prepared in accordance with India Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013.

2. Segment Reporting: Ind AS 108 relating to segment-wise reporting is not applicable as the Company operates in one primary segment: "Trading in Textiles."

3. Group Structure: The company has no associates, subsidiaries, or joint ventures; therefore, consolidated results are not applicable.

4. Quarterly Calculation: The figures for the quarter ended 31st March 2026 are the balancing figure between the audited figures of the year ended 31st March 2026 and the published unaudited figures for the nine months ended 31st December 2025.

5. Share Capital: The paid-up equity share capital remained unchanged at ₹2,800.68 lakhs, with a face value of ₹10.00 per share.