Financial Results Highlights

Standalone Financial Performance for Year Ended March 31, 2026:

  • Revenue from operations: ₹27.41 lakh (compared to ₹108.49 lakh in FY2025)
  • Total expenses: ₹507.44 lakh
  • Loss from operations before tax: ₹(480.03) lakh (compared to profit of ₹37.02 lakh in FY2025)
  • Tax expenses: ₹0.03 lakh
  • Net loss for the year: ₹(480.03) lakh
  • Total comprehensive income: ₹(480.03) lakh
  • Earnings per share: ₹(7.51) (compared to ₹0.58 in FY2025)
  • Paid-up equity share capital: ₹639.00 lakh (63.90 lakh shares of ₹10 each)

Quarter Ended March 31, 2026:

  • Revenue from operations: ₹3.64 lakh
  • Total expenses: ₹22.76 lakh
  • Loss before tax: ₹(19.12) lakh
  • Net loss for the quarter: ₹(19.12) lakh

Balance Sheet Position as of March 31, 2026

Assets:

  • Total assets: ₹5,389.05 lakh
  • Non-current assets: ₹3,771.03 lakh (including other non-current assets of ₹3,757.34 lakh)
  • Current assets: ₹1,618.02 lakh (including trade receivables of ₹84.13 lakh and cash & cash equivalents of ₹18.02 lakh)

Equity and Liabilities:

  • Total equity: ₹4,736.57 lakh (share capital: ₹639.00 lakh, reserves and surplus: ₹4,097.57 lakh)
  • Total liabilities: ₹652.48 lakh
  • Non-current liabilities: ₹92.09 lakh (long-term borrowings)
  • Current liabilities: ₹560.39 lakh

Cash Flow Statement for FY2026

  • Cash flow from operating activities: ₹(1,970.59) lakh
  • Cash flow from investing activities: ₹1,987.27 lakh
  • Cash flow from financing activities: ₹(7.08) lakh
  • Net change in cash and cash equivalents: ₹9.60 lakh
  • Cash and cash equivalents at beginning of year: ₹8.43 lakh
  • Cash and cash equivalents at end of year: ₹18.02 lakh

Corporate Actions

Internal Auditor Reappointment:

  • Akash Shah & Associates (FRN: 140882W) reappointed as internal auditors for FY2026-27
  • Date of reappointment: May 29, 2026
  • Proprietor: Mr. Akash Shah, with over 5 years of experience in direct-indirect taxation and internal audits
  • Reason: Not applicable (reappointment of same auditor)

Audit Opinion

  • Statutory Auditor: M/s. SPVP & CO., Chartered Accountants (FRN No. 111660W)
  • Unmodified opinion issued on audited standalone financial results
  • No modified opinion or qualifications in the audit report

Additional Notes

  • Financial results prepared in compliance with Indian Accounting Standards (Ind-AS)
  • Company operates in a single business segment: "Entertainment & Accommodation"
  • Figures for previous periods have been regrouped and reclassified for comparability
  • Trade payables and trade receivables are subject to confirmation and reconciliation
  • No investor complaints were pending or received during the quarter
  • Investor complaints can be sent to: investorcomplaint@gmail.com

Board Meeting Details

  • Date: May 29, 2026
  • Time: Commenced at 04:30 PM, concluded at 05:35 PM
  • Location: Corporate Office at 'A-Tower' 1st Floor, Kunj-Resi-cum Plaza, Palace Road, Vadodara, Gujarat-390001