Key Quantitative Figures

Standalone Financials (FY26):

  • Total Income: ₹12,975.14 lakhs
  • Total Expenses: ₹12,622.74 lakhs
  • Profit Before Tax: ₹352.40 lakhs
  • Tax Expenses: ₹100.96 lakhs (Current Tax: ₹91.13 lakhs, Prior Year Tax: ₹10.22 lakhs, Deferred Tax: ₹-0.39 lakhs)
  • Profit After Tax: ₹251.44 lakhs
  • EPS: ₹1.37 (Basic/Diluted)
  • Share Capital: ₹1,984.52 lakhs (as of March 31, 2026)
  • Reserves and Surplus: ₹3,712.76 lakhs
  • Total Assets: ₹9,550.30 lakhs

Consolidated Financials (FY26):

  • Total Income: ₹13,046.24 lakhs
  • Total Expenses: ₹12,896.25 lakhs
  • Profit Before Tax: ₹149.99 lakhs
  • Tax Expenses: ₹100.84 lakhs
  • Profit After Tax: ₹49.16 lakhs
  • Attributable to Equity Shareholders: ₹54.01 lakhs
  • EPS: ₹0.27 (Basic/Diluted)

Segment-wise Revenue (Standalone FY26):

  • Trading: ₹9,932.10 lakhs
  • Manufacturing: ₹3,004.20 lakhs
  • Services: ₹35.22 lakhs

Cash Flow (Standalone FY26):

  • Net Cash from Operating Activities: ₹-1,639.55 lakhs
  • Net Cash from Investing Activities: ₹-115.91 lakhs
  • Net Cash from Financing Activities: ₹1,841.58 lakhs
  • Net Increase in Cash: ₹86.12 lakhs
  • Cash at End: ₹123.54 lakhs

Dates of Action

  • Board Meeting Date: June 04, 2026
  • Financial Period: Quarter and Year ended March 31, 2026
  • Audit Report Date: June 04, 2026
  • Filing Date: June 05, 2026

Parties Involved

  • Subsidiary: AMBO Retail India Limited (formerly AMBO Refineries Limited)
  • Statutory Auditors: M/s. Dokania S. Kumar & Co.
  • Managing Director: Umesh Kumar Agarwal (DIN: 00210217)
  • Director: Saikat Chatterjee (DIN: 08511896)

Capital Structure Impact

On June 20, 2024, the Company allotted 1,43,00,000 Convertible Equity Share Warrants on preferential basis at ₹30 per warrant (₹7.50 subscription price + ₹22.50 exercise price). As of March 31, 2026:

  • 1,04,50,000 warrants converted into equity shares
  • 38,50,000 warrants lapsed due to non-exercise
  • Upfront amount of ₹288.75 lakhs forfeited on lapsed warrants

Audit Opinion

Unmodified audit opinion issued by M/s. Dokania S. Kumar & Co. for both standalone and consolidated financial results.

Additional Notes

  • Company is exempt from adopting Indian Accounting Standards (Ind AS) as it is listed on SME Exchange
  • Figures for half year ended March 31, 2026 are balancing figures between audited full year and unaudited half year ended September 2025
  • Previous year figures have been regrouped/reclassified for comparability