Key Financial Figures (Rupees in Lakhs)

Quarter Ended June 30, 2026 (Unaudited):

  • Revenue from operations: ₹53.74
  • Other income: ₹58.68
  • Total income: ₹112.42
  • Total expenses: ₹37.67
  • Employee benefits expense: ₹18.10
  • Finance costs: ₹0.23
  • Depreciation and amortization expense: ₹2.19
  • Other expenses: ₹17.15
  • Profit before tax: ₹74.75
  • Total tax expense: ₹23.78
  • Current tax: ₹23.93
  • Current tax for earlier years: ₹0.00
  • Deferred tax: (₹0.15)
  • Profit for the period: ₹50.97
  • Other comprehensive income: ₹61.19
  • Total comprehensive income: ₹112.16
  • Paid-up equity share capital: ₹1,250.00 (Face value ₹10 each)
  • Earnings per share (not annualized):
  • Basic: ₹0.41
  • Diluted: ₹0.41

Comparative Financial Performance

Quarterly Comparison (Unaudited):

| Particulars | 30.06.2026 | 31.03.2026 | 30.06.2025 |

| Revenue from operations | 53.74 | 81.42 | 40.29 |

| Total income | 112.42 | 118.83 | 104.84 |

| Profit before tax | 74.75 | 61.56 | 71.16 |

| Profit after tax | 50.97 | 46.16 | 49.90 |

| Total comprehensive income | 112.16 | (3.69) | 80.37 |

Annual Comparison (Audited for FY26):

Year ended March 31, 2026 showed revenue from operations of ₹206.68 lakhs, total income of ₹416.34 lakhs, profit after tax of ₹202.03 lakhs, and total comprehensive income of ₹201.27 lakhs.

Operational Context

The company did not have any trading or industrial business during the quarter and is engaged in the business of lending and investments. There are no separate reportable segments as per Ind AS 108 (Operating Segments).

Other Comprehensive Income

Other comprehensive income of ₹61.19 lakhs represents the impact of fair valuation of non-current investments and income taxes on such income. These items will not be reclassified to profit or loss.

Regulatory Compliance & Review

The financial results were reviewed by the Audit Committee and approved by the Board of Directors. The Statutory Auditors, M/s. C. K. Chandak & Co., Chartered Accountants, issued an unmodified limited review report dated August 07, 2026, confirming the results are prepared in accordance with Ind AS 34 and comply with SEBI Listing Regulations.

Additional Information

The figures for previous periods have been regrouped/reclassified where necessary for comparability. The full financial results are available on the BSE website (www.bseindia.com) and the company's website (www.ashirwadsteels.com).