Financial Performance Summary

Total Revenue: ₹168.95 crore (FY25: ₹174.10 crore) - decrease of 2.96%

EBITDA: ₹39.75 crore (FY25: ₹43.68 crore)

Profit Before Tax: ₹33.20 crore (FY25: ₹37.23 crore)

Profit After Tax: ₹22.69 crore (FY25: ₹25.45 crore) - decrease of 10.82%

Sales Revenue: ₹148.41 crore (FY25: ₹154.77 crore)

Dividend Declaration

Dividend Recommended: ₹0.40 per equity share (40% of face value ₹1)

Payment Terms: Subject to shareholder approval at AGM

TDS Provisions: 10% for resident shareholders (20% without PAN), 20% for non-resident shareholders

Capital Structure

Authorized Share Capital: ₹28.45 crore (26.24 crore equity shares of ₹1 each, 200,000 redeemable preference shares of ₹100 each, 1,000 12% non-cumulative preference shares of ₹100 each, 200,000 unclassified shares of ₹10 each)

Paid-up Equity Capital: ₹9.01 crore (unchanged during FY26)

Dematerialized Shares: 97.70% of total paid-up capital (88,005,984 shares)

Key Operational Metrics

Employee Strength: 390 as of 31st March, 2026 (320 male, 70 female)

Segment Performance: Single segment company - mining and processing of natural stones

Inventory Value: ₹6.26 crore (FY25: ₹5.81 crore)

Trade Receivables: ₹51.03 crore (FY25: ₹47.42 crore)

Corporate Governance

Board Composition: 6 directors (3 executive, 3 independent)

Board Meetings: 6 meetings held during FY26

Committee Meetings: Audit Committee (4), Nomination & Remuneration (2), CSR (2), Stakeholders Relationship (1)

Director Changes: Mr. Gaurang Gandhi resigned as independent director w.e.f. 28th January, 2026; Mr. Rajaram G. Agarwal appointed as independent director w.e.f. 7th January, 2026

Key Ratios (FY26 vs FY25)

  • Current Ratio: 2.79 (2.38)
  • Debt-Equity Ratio: 0.11 (0.09)
  • Return on Equity: 6.36% (7.54%)
  • Net Profit Ratio: 15.91% (16.44%)
  • Return on Capital Employed: 9.81% (11.05%)

No variation above 25% in any ratio

Borrowings and Debt

Non-current Borrowings: ₹13.40 crore (FY25: ₹1.58 crore)

Current Borrowings: ₹27.96 crore (FY25: ₹29.44 crore)

Secured Borrowings: Mainly cash credit facilities secured by hypothecation of mining business stock, book debts, and mortgage on immovable property

CSR Activities

CSR Obligation (2% of average net profit): ₹63.38 lakh

Amount Spent: ₹38.32 lakh (including ₹6 lakh advance for ongoing projects)

Unspent Amount Transferred: ₹25.06 lakh to special account on 30th April, 2026 as per Section 135(6)

Auditor Appointments

Statutory Auditors: M/s B.L. Ajmera & Co. (appointed until conclusion of 81st AGM in 2027)

Secretarial Auditors: M/s GMJ & Associates (appointed until conclusion of 84th AGM in 2030)

Cost Auditors: M/s N.D. Birla & Co. (re-appointed for FY26-27, subject to shareholder ratification)

Industry Overview

Global Natural Stone Market: Estimated at USD 40 billion in 2025-26, projected CAGR of 3.8-6.1% until 2034

Indian Position: Accounts for ~15% of global production

Key Opportunities: Growing global demand for finished slabs, domestic infrastructure boom, sustainability preferences

Major Threats: Competition from engineered quartz/porcelain, regulatory challenges, geopolitical tensions affecting logistics

Related Party Transactions

All transactions entered with related parties were at arm's length basis. No material related party transactions reported.

Legal and Regulatory Matters

No significant material orders passed by regulators or courts impacting going concern status.

Pending litigation: Royalty/Dead Rent dispute of ₹59.21 lakh for 2019-20 pending in High Court.

Other Disclosures

Unclaimed Shares: 449,192 shares in suspense account (92 shareholders)

Unpaid Dividend: Transferred ₹7.30 lakh pertaining to FY 2017-18 to IEPF

Internal Financial Controls: Adequate and operating effectively as per auditor report

Whistle Blower Policy: Implemented and available on company website

Forward-looking Statements

Management discussion contains forward-looking statements subject to risks including global economic conditions, input price volatility, regulatory changes, and competitive pressures.