Summary of Key Information:

Reporting Period: Quarter and Year ended 31st March, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Annual Audited Standalone Financial Results

Audit Opinion:

Qualified Opinion

Key Financial Highlights [₹ in lacs]:

Standalone Results:

For Year Ended 31st March, 2026:

  • Total Income: ₹0.39 lacs (Previous year: ₹95.44 lacs)
  • Total Expenses: ₹3,350.65 lacs
  • Finance Costs: ₹2,254.02 lacs
  • Depreciation and amortisation expense: ₹1,003.26 lacs
  • Profit/(Loss) before tax: (₹3,350.26) lacs
  • Tax Expenses: Deferred tax ₹5,815.26 lacs
  • Net Profit/(Loss) for the period: (₹9,165.52) lacs (Previous year: (₹6,333.12) lacs)
  • EPS: Basic and Diluted (₹8.73) per share (Face Value ₹2/-)
  • Other Equity: (₹40,313.23) lacs
  • Cash and cash equivalents: ₹0.38 lacs

For Quarter Ended 31st March, 2026:

  • Total Income: ₹0.35 lacs
  • Net Profit/(Loss) for the period: (₹6,716.93) lacs
  • EPS: Basic and Diluted (₹6.40) per share

Statement of Assets and Liabilities as at 31st March, 2026:

  • Property, plant and equipment: ₹11,731.86 lacs
  • Deferred tax assets (net): ₹11,583.12 lacs
  • Inventories: ₹2,733.24 lacs
  • Total Assets: ₹28,021.24 lacs
  • Equity share capital: ₹2,100.00 lacs
  • Total equity: (₹38,213.23) lacs
  • Short Term Borrowings: ₹55,171.79 lacs
  • Total Liabilities: ₹66,234.47 lacs
  • Current tax liabilities (net): ₹1,209.07 lacs

Cash Flow Statement for Year Ended 31st March, 2026:

  • Net cash flow used in operating activities: (₹969.51) lacs
  • Net cash used in investing activities: ₹0.00 lacs
  • Net cash used in financing activities: ₹969.51 lacs
  • Cash and cash equivalents at end of year: ₹0.38 lacs

Segment-wise Performance:

The Company's operations represent a single primary segment. Hence, no segment reporting is required.

Corporate Actions:

None specified

Other Significant Information:

  • The restructuring of the Company's business is under consideration by lenders
  • Accounts have been prepared on going concern basis despite material uncertainties
  • The qualification is repetitive (appeared sixth time)
  • If the unprovided interest of ₹3,053.44 lacs were accounted for, the net loss would increase to ₹12,218.96 lacs and EPS would be (₹11.64)

Statement on Impact of Audit Qualifications:

| Particulars | As Reported (₹ in Lacs) | Adjusted Figures (₹ in Lacs) |

| Turnover/Total income | 0.39 | 0.39 |

| Total Expenditure | 3,350.65 | 6,404.09 |

| Net Profit/(Loss) | (9,165.52) | (12,218.96) |

| Earnings Per Share | (8.73) | (11.64) |

| Total Assets | 28,021.24 | 28,021.24 |

| Total Liabilities | 66,234.47 | 89,722.50 |

| Net Worth | (38,213.23) | (61,701.25) |