7NR Retail Limited

Key Quantitative Figures (₹ in Lakhs)

Income Statement Highlights:

  • Quarter Ended 31-03-2026 (Audited): Revenue from Operations was negative (₹40.00), Total Income was ₹72.27, resulting in a Net Loss of (₹31.77). Basic & Diluted EPS was (₹0.11).
  • Year Ended 31-03-2026 (Audited): Revenue from Operations was ₹1,264.02, a decrease from ₹2,146.91 in the previous year (FY25). Total Income was ₹1,377.42. Net Profit for the year was ₹14.93, down from ₹32.77 in FY25. Basic & Diluted EPS was ₹0.05, compared to ₹0.12 in FY25.
  • Comparative Quarterly Data (Q3 FY26 - Unaudited): Revenue from Operations was ₹271.09 for the quarter ended 31-12-2025.
  • Tax Expenses (FY26): Total tax expense for the year was negative (₹10.01), comprising Current Tax of ₹7.00, a Tax Adjustment of Earlier Years of ₹0.16, and a Deferred Tax credit of (₹17.17).

Balance Sheet Highlights:

  • The paid-up equity share capital remained constant at ₹2,800.68 lakhs for all reported periods (Q4 FY26, Q3 FY26, Q4 FY25, FY26, FY25).
  • The face value per equity share is ₹10.00.

Cash Flow Statement Highlights (FY26 vs. FY25):

  • Net Cash from Operating Activities was negative (₹181.83), a significant decline from a positive ₹355.09 in the prior year.
  • Net Cash from Investing Activities was a positive ₹212.41, compared to a negative (₹180.20) in FY25. This was primarily due to Loans Received Back of ₹369.77 against Loans Given of (₹163.92).
  • Net Cash from Financing Activities was negative (₹20.19), mainly from Repayments of Non-Current Borrowings (₹16.66).
  • The closing balance of Cash & Cash equivalents stood at ₹55.40 as of 31st March 2026.

Dates of Action

  • Board Meeting Date: 26th May 2026
  • Period End Date: 31st March 2026
  • Auditor's Report Date: 26th May 2026

Parties Involved

  • Stock Exchange: BSE Limited
  • Statutory Auditor: S S R V & Associates, Chartered Accountants
  • Key Management Personnel: Mr. Chetan Kumar Ojha, Chairman and Managing Director (DIN: 09706197)

Accounting and Operational Notes

1. The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS).

2. The company operates in a single primary segment: "Trading in Textiles" (Ind AS 108 on segment reporting is not applicable).

3. The company has no associates, subsidiaries, or joint ventures; therefore, consolidated results are not presented.

4. The figures for the quarter ended 31st March 2026 are the balancing figure between the audited annual figures and the previously published unaudited figures for the nine months ended 31st December 2025.

Auditor's Opinion

The statutory auditors, S S R V & Associates, issued an unqualified opinion. They state that the financial results:

  • Are presented in accordance with the requirements of Regulation 33 of the SEBI LODR Regulations.
  • Give a true and fair view in conformity with Ind AS and other accounting principles generally accepted in India.