Amanaya Ventures Limited's Board of Directors met on May 25, 2026, at 4:00 PM at the company's registered office in Amritsar. The meeting concluded at 5:25 PM. The Board discussed and approved the standalone audited financial results for the half year and year ended March 31, 2026, along with the auditor's report.

Financial Results Overview (₹ in Lakhs except EPS)

Income Statement Highlights:

  • Revenue from operations for the year ended March 31, 2026: ₹8,475.27 (Previous year: ₹3,951.92)
  • Other income: ₹2.81 (Previous year: ₹2.10)
  • Total income: ₹8,478.08 (Previous year: ₹3,954.02)
  • Total expenses: ₹8,449.19 (Previous year: ₹3,913.73)
  • Profit before tax: ₹28.89 (Previous year: ₹40.29)
  • Tax expense: ₹7.66 (Current tax: ₹7.70, Deferred tax: ₹(0.04))
  • Profit for the period: ₹21.23 (Previous year: ₹29.18)
  • Earnings per share (Basic & Diluted): ₹0.57 (Previous year: ₹0.78)

Half-Year Performance (6 months ended March 31, 2026):

  • Revenue from operations: ₹7,002.58
  • Profit before tax: ₹6.25
  • Profit for the period: ₹4.26
  • EPS (Basic & Diluted): ₹0.11

Balance Sheet Position (as at March 31, 2026)

  • Total assets: ₹563.28 lakhs (Previous year: ₹544.17 lakhs)
  • Non-current assets: ₹11.31 lakhs (Property, plant and equipment: ₹10.42 lakhs, Other intangible assets: ₹0.33 lakhs, Deferred tax assets: ₹0.56 lakhs)
  • Current assets: ₹551.97 lakhs (Inventories: ₹399.98 lakhs, Trade receivables: ₹86.44 lakhs, Cash & cash equivalents: ₹77.24 lakhs, Bank balances: ₹33.84 lakhs)
  • Equity: ₹552.48 lakhs (Equity share capital: ₹373.90 lakhs, Other equity: ₹178.58 lakhs)
  • Current liabilities: ₹10.80 lakhs

Cash Flow Statement

  • Net cash used in operating activities: ₹(65.27) lakhs
  • Net cash used in investing activities: ₹(1.35) lakhs
  • Net cash from financing activities: ₹0.00
  • Net decrease in cash: ₹(66.62) lakhs
  • Cash and cash equivalents at beginning: ₹111.70 lakhs
  • Cash and cash equivalents at end: ₹45.08 lakhs

Key Notes and Disclosures

1. The financial results were reviewed by the Audit Committee and approved by the Board pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

2. Results prepared in accordance with Indian Accounting Standards (Ind AS).

3. Figures for half year ended March 31, 2026, are balancing figures between audited full year results and previously published unaudited half year results ended September 30, 2025.

4. Statutory auditors R.K. Dingliwal & Associates issued audit report with unmodified opinion.

5. Revenue from operations includes export sales proceeds of ₹19.91 lakhs from gold ornaments exports to UAE under CEPA free trade agreement.

6. Company has no subsidiaries, associates, or joint ventures—only standalone results prepared.

7. Company does not have any reportable segments under AS-17.

8. Financial results available on company website (www.amanaya.in) and BSE website.