Board Meeting Details

The Board of Directors meeting was held on Saturday, May 30, 2026, at 04:00 P.M. at the Corporate Office of the Company. The meeting commenced at 04:00 P.M. and concluded at 04:30 P.M.

Key Decisions Approved

1. Approved the Standalone and Consolidated Audited Financial Results of the Company for the quarter and financial year ended March 31, 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

2. Approved the Audit Report and declaration in respect of the Audit Report with unmodified opinion

3. Transacted other business items as per the agenda of the meeting

Standalone Financial Highlights (FY 2025-26)

Income Statement (₹ in Lakhs)

  • Revenue from Operations: ₹135.13 (FY25: ₹118.53)
  • Other Income: ₹19.26 (FY25: ₹8.80)
  • Total Income: ₹154.39 (FY25: ₹127.33)
  • Total Expenses: ₹121.54 (FY25: ₹80.03)
  • Profit before Tax: ₹32.85 (FY25: ₹47.30)
  • Tax Expense: ₹2.64 (Current Tax) + ₹(0.35) (Excess/short Provision) = ₹2.29
  • Net Profit: ₹30.36 (FY25: ₹34.37)
  • Other Comprehensive Income: ₹5.29
  • Total Comprehensive Income: ₹33.68 (FY25: ₹(2.30))
  • Earnings Per Share (Basic & Diluted): ₹0.15 (FY25: ₹0.17)

Balance Sheet (as of 31/03/2026, ₹ in Lakhs)

Assets
  • Property Plant & Equipment: ₹17.79 (FY25: ₹25.30)
  • Investment Property: ₹11,508.51 (FY25: ₹9,980.27)
  • Investments: ₹1,423.91 (FY25: ₹1,579.10)
  • Deferred Tax Assets: ₹4.20 (FY25: ₹3.84)
  • Other Non-current Assets: ₹1,146.23 (FY25: ₹1,189.73)
  • Cash & Cash Equivalents: ₹28.58 (FY25: ₹0.00)
  • Bank Balances (other): ₹0.00 (FY25: ₹33.66)
  • Other Financial Assets: ₹1,017.00 (FY25: ₹1,298.77)
  • Other Current Assets: ₹23.44 (FY25: ₹14.54)
  • Total Assets: ₹15,870.70 (FY25: ₹14,528.06)
Liabilities and Equity
  • Equity Share Capital: ₹1,997.49 (unchanged from FY25)
  • Other Equity: ₹701.04 (FY25: ₹402.85)
  • Other Non-current Liabilities: ₹1,313.00 (FY25: ₹0.00)
  • Other Financial Liabilities: ₹0.31 (FY25: not specified)
  • Provisions: ₹6.87 (FY25: not specified)
  • Current Tax Liabilities: ₹21.67 (FY25: ₹28.44)
  • Total Equity & Liabilities: ₹15,870.70 (FY25: ₹14,528.06)

Cash Flow Statement (FY 2025-26, ₹ in Lakhs)

  • Cash Flow from Operating Activities: ₹1,316.19 (FY25: ₹1,264.37)
  • Cash Flow from Investing Activities: ₹(1,321.28) (FY25: ₹(1,294.83))
  • Cash Flow from Financing Activities: ₹0.00 (FY25: ₹5.45)
  • Net Change in Cash: ₹(5.08) (FY25: ₹(25.01))
  • Cash at Beginning: ₹33.66 (FY25: ₹58.67)
  • Cash at End: ₹28.58 (FY25: ₹33.66)

Consolidated Financial Highlights (FY 2025-26)

The consolidated results include:

  • Subsidiaries: Yukati E Services Limited
  • LLP: Space Height Construction LLP (holding in LLP)
  • Associates: Akshat Commodity Limited and three other associates

Consolidated Entities Impact

  • Total assets of subsidiaries/associates: ₹408.75 Lacs as at 31.03.2026
  • Total revenue of subsidiaries/associates: ₹1.33 Lacs for year ended 31.03.2026
  • Total net profit after tax of subsidiaries/associates: ₹1.19 Lacs
  • Total comprehensive income of subsidiaries/associates: ₹1.22 Lacs

Income Statement (₹ in Lakhs)

  • Revenue from Operations: ₹135.13 (FY25: ₹118.53)
  • Other Income: ₹20.60 (FY25: ₹11.94)
  • Total Income: ₹155.73 (FY25: ₹130.47)
  • Total Expenses: ₹121.63 (FY25: ₹81.63)
  • Profit before Tax: ₹34.04 (FY25: ₹48.84)
  • Tax Expense: ₹2.64 (Deferred Tax) + ₹(0.36) (Excess/short Provision) = ₹2.28
  • Net Profit after taxes, minority interest and share of profits of Associates: ₹32.35 (FY25: ₹41.87)
  • Earnings Per Share (Basic & Diluted): ₹0.16 (FY25: ₹0.21)

Balance Sheet (as of 31/03/2026, ₹ in Lakhs)

  • Investment Property: ₹11,729.32 (FY25: ₹10,201.08)
  • Investments: ₹1,435.80 (FY25: ₹1,589.49)
  • Loans: ₹36.12 (unchanged from FY25)
  • Total Assets: ₹16,279.52 (FY25: ₹14,937.95)
  • Equity Share Capital: ₹1,997.49 (unchanged from FY25)
  • Other Equity: ₹12,848.87 (FY25: ₹12,813.38)
  • Non-Controlling Interest: ₹84.95 (FY25: ₹84.73)

Enclosures

1. Audit report along with Declaration with respect to Audit Report with unmodified Opinion

2. Statement of Assets & Liabilities

3. Cash Flow Statement

4. Financial results as on 31st March 2026