Summary of Key Information:
Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)
Nature of Filing / Announcement: Outcome of Board Meeting pursuant to SEBI LODR Regulations 30 & 33
Date of Board Meeting / Approval: August 12, 2026 (03:30 P.M. to 04:50 P.M.)
Audit Opinion: The Independent Auditor's Review Report is unmodified. There are no comments or remarks; it is a clean report.
Auditor’s Comment: The auditor's review report states that based on their review, nothing has come to their attention that causes them to believe the financial results contain any material misstatement.
Key Financial Highlights [Unit: ₹ Lakhs]
Standalone Results:
| Metric | Quarter Ended June 30, 2026 (Unaudited) | Quarter Ended March 31, 2026 (Audited) | Quarter Ended June 30, 2025 (Unaudited) | Year Ended March 31, 2026 (Audited) |
| Revenue from Operations | 1,239.63 | 705.25 | 1,497.00 | 5,136.10 |
| Other Income | 0.01 | 0.97 | 27.06 | 110.70 |
| Total Income | 1,239.64 | 706.22 | 1,524.06 | 5,246.90 |
| Total Expenses | 1,226.60 | 696.16 | 1,514.38 | 5,204.54 |
| Profit Before Tax | 13.04 | 10.06 | 9.68 | 42.36 |
| Net Profit | 9.37 | 8.92 | 6.55 | 31.00 |
| EPS - Basic (₹) | 0.03 | 0.03 | 0.02 | 0.10 |
| EPS - Diluted (₹) | 0.03 | 0.03 | 0.02 | 0.10 |
| Paid-up Equity Share Capital | 3,177.66 | 3,177.66 | 3,177.66 | 3,177.66 |
Analysis: Standalone Net Profit for the quarter increased by 43.05% Year-over-Year (YoY) from ₹6.55 lakh to ₹9.37 lakh. However, Revenue from Operations decreased by 17.19% YoY from ₹1,497.00 lakh to ₹1,239.63 lakh.
Consolidated Results:
| Metric | Quarter Ended June 30, 2026 (Unaudited) | Quarter Ended March 31, 2026 (Audited) | Quarter Ended June 30, 2025 (Unaudited) | Year Ended March 31, 2026 (Audited) |
| Revenue from Operations | 2,051.27 | 1,639.43 | 2,828.60 | 8,466.05 |
| Total Income | 2,071.85 | 1,640.40 | 2,887.86 | 8,811.30 |
| Profit Before Tax | 12.52 | 8.07 | 10.90 | 47.72 |
| Net Profit | 8.85 | 6.94 | 7.77 | 36.36 |
| EPS - Basic (₹) | 0.03 | 0.02 | 0.02 | 0.11 |
| EPS - Diluted (₹) | 0.03 | 0.02 | 0.02 | 0.11 |
| Paid-up Equity Share Capital | 3,177.66 | 3,177.66 | 3,177.66 | 3,177.66 |
Analysis: Consolidated Net Profit for the quarter increased by 13.90% YoY from ₹7.77 lakh to ₹8.85 lakh. Consolidated Revenue from Operations decreased by 27.50% YoY from ₹2,828.60 lakh to ₹2,051.27 lakh. Profit is fully attributable to the owners of the company.
Segment-wise Performance [Unit: ₹ Lakhs]:
The company operates a single reportable segment: Trading.
- Segment Revenue (Trading): ₹2,071.84 lakh for Q1 FY27 (Q1 FY26: ₹2,855.54 lakh)
- Net Sales/Income from Operations: ₹2,051.27 lakh for Q1 FY27 after eliminating inter-segment revenue of ₹20.58 lakh.
- Segment Results (Profit before Tax and Interest): ₹26.36 lakh for Q1 FY27.
- Capital Employed (Segment Assets Less Segment Liabilities): ₹5,416.63 lakh for Q1 FY27.
Corporate Actions:
- Dividend: Not Specified
- The Board decided to convene the 21st Annual General Meeting (AGM) on Saturday, September 26, 2026, at 1:00 P.M. through Video Conferencing (VC).
- The Board decided the period of closure of the Register of Members & Share Transfer Register for the purpose of the AGM. The specific dates were not disclosed in this filing.
Other Significant Information:
- Subsidiary: The consolidated results include the financials of the company's foreign wholly-owned subsidiary, ASRI Trade Pte. Ltd. [Singapore].
- Auditor's Reliance: The consolidated review report notes reliance on the review report of another auditor for the subsidiary and on unaudited financial results certified by management for a joint venture (which is nil and not material).
- Accounting Standard: The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) 34.