Financial Results Overview

Income Statement (Amounts in ₹ lakh)

Quarter Ended March 31, 2026 (Audited):

  • Total Income: ₹16.26
  • Total Expense: ₹14.64
  • Profit before tax: ₹0.08
  • Net Profit: (₹1.07) [Loss]

Year Ended March 31, 2026 (Audited):

  • Total Income: ₹71.11
  • Total Expense: ₹61.01
  • Profit before tax: ₹8.56
  • Net Profit: ₹6.16

Comparative Figures Year Ended March 31, 2025 (Audited):

  • Total Income: ₹79.99
  • Total Expense: ₹65.71
  • Profit before tax: ₹12.09
  • Net Profit: ₹8.79

Income Breakdown (FY26):

  • Interest Income: ₹24.85
  • Dividend Income: ₹0.93
  • Rental Income: ₹4.69
  • Sale of Services: ₹23.91
  • Trading Loss (Bad debts) Recovery: ₹1.02
  • Bank FD Interest: ₹0.92 (appears negative in quarter but positive annually)

Expense Breakdown (FY26):

  • Purchase of Stock-in-Trade: ₹29.84
  • Employee Benefit Expense: ₹14.18
  • Financial Costs: ₹0.42
  • Depreciation and Amortization Expense: ₹1.33
  • Other Expenses: ₹17.46
  • Trading Loss (Bad debts): ₹5.26

Exceptional and Extraordinary Items:

  • Excess Provision written back: ₹1.54 (FY26)

Earnings Per Share (FY26):

  • Basic and Diluted EPS: ₹0.22
  • Comparative EPS for FY25: ₹0.31

Balance Sheet Position as of March 31, 2026 (Amounts in ₹ lakh)

Assets:

  • Total Assets: ₹637.81
  • Cash and Cash equivalents: ₹3.6
  • Bank Balance other than above: ₹274.41
  • Trade Receivables: ₹1.13
  • Loans: ₹247.71
  • Investments: ₹34.34
  • Inventories: ₹72.22
  • Capital work-in-progress: ₹3.9
  • Other non-financial assets: ₹0.5

Liabilities and Equity:

  • Borrowings (other than debt securities): ₹0.92
  • Deferred tax liabilities (Net): ₹25.61
  • Equity Share Capital: ₹461.27 (face value ₹10 each)
  • Other Equity (reserve): ₹150.01
  • Total Equity and Liabilities: ₹637.81

Cash Flow Statement (FY26)

  • Net Cash Flow from Operating Activities: (₹250.52)
  • Net Cash Flow from Investing Activities: (₹23.00)
  • Net Cash Flow from Financing Activities: (₹162.07)
  • Net Decrease in Cash & Cash Equivalents: (₹435.99)
  • Cash & Cash Equivalents at Beginning: ₹28,236.74
  • Cash & Cash Equivalents at End: ₹27,800.75

Audit and Governance

  • Auditor: Shah Karia & Associates, Chartered Accountants (ICAI Firm Registration No.: 131546W)
  • Audit Opinion: Unmodified opinion issued
  • Board Meeting: Held on May 25, 2026, from 2:30 PM to 3:10 PM

Capital Structure

  • Paid-up Equity Share Capital: ₹461.27 lakh (unchanged from previous year)
  • Number of shares: 4,612,700 (assuming face value of ₹10 each)