Key Quantitative Figures

  • Profit After Tax (FY26): ₹1066.71 lakhs (vs. ₹890.26 lakhs in FY25)
  • Basic EPS (FY26): ₹14.22 (vs. ₹11.87 in FY25)
  • Total Income (FY26): ₹1678.32 lakhs
  • Revenue from Operations (FY26): ₹1369.14 lakhs
  • Interest Income: ₹1343.46 lakhs
  • Wind Power Sale: ₹25.68 lakhs
  • Total Comprehensive Income (FY26): ₹1132.97 lakhs
  • Net Worth: ₹8384.54 lakhs (Other Equity) + ₹750.00 lakhs (Share Capital)
  • Loan Book (31-Mar-2026): ₹9974.68 lakhs (vs. ₹7964.24 lakhs previous year)
  • Borrowings: ₹2404.51 lakhs (vs. ₹760.57 lakhs previous year)
  • Cash & Cash Equivalents: ₹289.58 lakhs (vs. ₹48.91 lakhs previous year)

Dates of Action

  • Board Meeting Date: May 11, 2026
  • Original Submission Date: May 11, 2026
  • Corrigendum Date: June 9, 2026
  • Financial Period: Quarter and Year ended March 31, 2026

Parties Involved

  • Stock Exchange: BSE Limited (Scrip Code: 511359)
  • Auditor: Mahendra Badjatya & Co. (Chartered Accountants)
  • Signatories: Sanjeev Sharma (Whole-time Director, DIN: 07839822), Deeraj Bajoliya (CFO, PAN: CDCPB6642J)

Purpose and Rationale

The corrigendum was filed solely to replace the draft Cash Flow Statement with the final audited version. The company confirmed this change has no impact on any financial metrics including Profit after Tax, Earnings Per Share, Net Worth, Total Comprehensive Income, or net increase/decrease in cash and cash equivalents.

Financial Impact

As explicitly stated in the disclosure: "does not have any impact on the Profit after Tax, Earnings Per Share, Net Worth, Total Comprehensive Income, or the net increase/decrease in cash and cash equivalents for the financial year ended March 31, 2026."

Capital Structure Impact

No change to capital structure reported. Equity share capital remained constant at ₹750.00 lakhs (75 lakh shares).

Cash Flow Implications

The corrected Cash Flow Statement shows:

  • Net cash inflow from operating activities: ₹708.05 lakhs
  • Net cash outflow from investing activities: ₹(467.38) lakhs
  • Net cash flow from financing activities: ₹0.00
  • Net increase in cash & cash equivalents: ₹240.67 lakhs

Audit Opinion

The independent auditor (Mahendra Badjatya & Co.) provided an unmodified opinion, stating the financial results give a true and fair view in conformity with Indian Accounting Standards and comply with Regulation 33 requirements.

Segment Information

The company operates in two segments:

1. Finance Segment: Revenue of ₹1343.46 lakhs (FY26), Capital Employed ₹9118.37 lakhs

2. Wind Energy Generation: Revenue of ₹25.68 lakhs (FY26), Capital Employed ₹16.17 lakhs

Compliance Certifications

The CEO and CFO certified that:

  • Financial statements contain no materially untrue statements
  • No fraudulent or illegal transactions occurred
  • Internal controls for financial reporting were maintained and evaluated
  • No significant changes in internal controls or accounting policies
  • No instances of significant fraud were identified

Additional Declaration

The company submitted a declaration confirming the auditor's report contains no modified opinions, qualifications, or reservations.