Financial Performance Highlights

Revenue from Operations: ₹17.98 lakh (FY26) vs ₹60.99 lakh (FY25) - 70.5% decrease

Total Income: ₹19.12 lakh (FY26) vs ₹64.48 lakh (FY25) - 70.3% decrease

Profit Before Tax: ₹30,420 (FY26) vs ₹3.82 lakh (FY25) - 92.0% decrease

Profit After Tax: ₹6,230 (FY26) vs ₹27.43 lakh (FY25) - 99.8% decrease

Earnings Per Share (Basic): ₹0.00 (FY26) vs ₹0.60 (FY25)

Earnings Per Share (Diluted): ₹0.00 (FY26) vs ₹0.52 (FY25)

Share Capital Changes

Authorized Share Capital: ₹19.56 crore (1.96 crore equity shares of ₹10 each) - unchanged

Paid-up Share Capital: Increased to ₹12.56 crore (1.26 crore equity shares) from ₹4.56 crore (45.58 lakh shares) due to conversion of 80 lakh warrants

Warrant Conversion: 80 lakh warrants converted to equity shares at ₹12.80 per share (₹10 face value + ₹2.80 premium) on May 16, 2025

Securities Premium: Increased to ₹2.69 crore from ₹4.55 lakh due to warrant conversion

AGM Details

Date: Wednesday, September 30, 2026

Time: 1:30 PM

Venue: Registered office at Plot 3, Shop 325, DDA C.CNTR, Aggarwal Plaza, Sec-14, Rohini, New Delhi-110085

Business to be transacted:

1. Adoption of audited financial statements for FY26

2. Appointment of M/s. S K Handa & Associates as statutory auditors for 5 years (replacing M/s. V.N. Purohit & Co.)

3. Appointment of Mr. Indrajeet Pradhan (DIN: 10148955) as Non-Executive Independent Director

4. Appointment of Mr. Mohit Lochan (DIN: 11896430) as Non-Executive Independent Director

5. Appointment of Mrs. Ritika Bachhawat (DIN: 08615248) as Non-Executive Independent Director

6. Appointment of M/s. Rohit Bhatia & Associates as secretarial auditors for 5 years

Board Composition Changes

Three new independent directors appointed effective September 03, 2026, subject to shareholder approval:

  • Mr. Indrajeet Pradhan: Business and finance professional with capital markets experience
  • Mr. Mohit Lochan: Finance professional with banking, insurance and capital markets background
  • Mrs. Ritika Bachhawat: Company Secretary and legal consultant with corporate law expertise

Auditor Appointments

Statutory Auditor: M/s. S K Handa & Associates (FRN: 016424N) proposed to be appointed for 5 years from conclusion of 11th AGM to 16th AGM, remuneration fixed at ₹1,00,000 for FY27 plus applicable taxes

Secretarial Auditor: M/s. Rohit Bhatia & Associates proposed to be appointed for 5 years from FY26-27 to FY30-31, remuneration fixed at ₹1,00,000 for FY26-27 plus applicable taxes

Key Financial Position (as of March 31, 2026)

Total Assets: ₹16.21 crore

Inventories: ₹11.02 crore

Trade Receivables: ₹8.21 lakh

Cash & Cash Equivalents: ₹2.34 lakh

Short-term Loans & Advances: ₹3.63 crore

Total Liabilities: ₹16.21 crore

Shareholders' Funds: ₹15.63 crore

Reserves & Surplus: ₹3.07 lakh

Business Overview

The Company is engaged in trading of metals with primary focus on gold bars and gold coins. Also carries business of buying, selling, trading, importing and exporting agricultural commodities including wheat, rice, paddy, corn, edible oils and other commodities.

Dividend

No dividend recommended for FY25-26 due to operational requirements and future growth plans.

Contingent Liabilities

GST Show Cause Notice: ₹3.26 crore dated December 9, 2024 issued under section 74 of CGST Act

Income Tax Demand: ₹2.04 lakh for Assessment Year 2024-25 pursuant to assessment order dated November 7, 2024

E-Voting Details

Cut-off Date: September 23, 2026

Remote e-voting Period: September 27, 2026 (9:00 AM) to September 29, 2026 (5:00 PM)

Scrutinizer: Mr. Aakash Goel, Proprietor of M/s G Aakash & Associates

Compliance Status

Company states it has complied with all applicable provisions of Companies Act, 2013, SEBI Regulations, and other statutory requirements. No material orders passed by regulators/courts during the year.