Assam Entrade Limited's Board of Directors approved the unaudited standalone and consolidated financial results for the quarter ended June 30, 2026, at a meeting held on August 13, 2026, from 3:30 PM to 4:30 PM. The approval was pursuant to Regulation 30 of SEBI Listing Regulations.

Financial Results (Standalone)

Income Statement (Amounts in ₹ Lakhs):

  • Revenue from Operations: ₹326.42
  • Interest Income: ₹108.98
  • Dividend Income: ₹0.66
  • Sales of Securities (Mutual Funds & Shares): ₹216.78
  • Other Income: ₹51.76
  • Total Income: ₹378.17

Expenses (Amounts in ₹ Lakhs):

  • Purchases of stock-in-trade: ₹254.55
  • Changes in inventories: (₹74.01)
  • Employee benefits: ₹13.06
  • Finance costs: ₹5.87
  • Depreciation: ₹1.01
  • Other expenses: ₹122.72
  • Total Expenses: ₹323.19

Profitability (Amounts in ₹ Lakhs):

  • Profit before tax: ₹54.98
  • Tax Expenses: ₹15.28
  • Current Tax: ₹0.08
  • Deferred Tax: ₹0.05
  • Provision Adjustment of Previous Year: ₹21.45 (for year ended March 31, 2026)
  • Net Profit for the period: ₹39.70

Capital Structure:

  • Paid-up equity share capital: ₹143.98 lakhs
  • Face value per share: ₹10.00
  • Reserves excluding revaluation reserve: ₹6,269.71 lakhs (as of March 31, 2026)
  • Networth: ₹6,413.68 lakhs (as of March 31, 2026)

Earnings Per Share:

  • Basic EPS: ₹2.76 (for current quarter)
  • Diluted EPS: ₹2.76 (for current quarter)

Segment Reporting (Standalone)

The company operates in three segments: Trading in Shares & Securities, Interest on Loans, and Township Project.

Segment Revenue (₹ Lakhs):

  • Trading in Shares & Securities: ₹216.78
  • Interest on Loans: ₹108.98
  • Township Project: Not operational
  • Others: ₹52.42
  • Total: ₹378.17

Segment Profit Before Tax (₹ Lakhs):

  • Trading in Shares & Securities: ₹36.24
  • Interest on Loans: ₹108.98
  • Township Project: Not operational
  • Others: ₹52.42
  • Less: Common Expenses: ₹136.78
  • Less: Finance Costs: ₹5.87
  • Total Profit Before Tax: ₹54.98

Consolidated Financial Results

The consolidated results include Assam Entrade Limited and its subsidiaries Sumeru Commosales Pvt. Ltd. and Pacific Barter Pvt. Ltd.

Key Consolidated Figures (₹ Lakhs):

  • Total Income: ₹378.38
  • Net Profit: ₹39.67
  • Profit attributable to owners of parent: ₹39.66
  • Profit attributable to non-controlling interest: ₹0.02

Auditor's Review

Mehrotra & Co., Chartered Accountants, issued a limited review report stating that nothing came to their attention suggesting material misstatement. However, they noted that the financial results of the two subsidiaries (Sumeru Commosales and Pacific Barter) were unaudited and not reviewed by them. The subsidiaries reported total revenue of ₹20,963 and net loss after tax of ₹3,084.32 for the quarter.

Additional Information

  • The certificate of Chairman and Managing Director (CMD) and CFO as per Regulation 33 was placed before the Board
  • Results were reviewed by the Internal Auditor and Board of Directors
  • Main business includes trading in shares and securities, providing inter-corporate loans, and dealing in mutual funds
  • The company has three segments as per Indian Accounting Standards 108 (IndAS)
  • Previous year's figures have been regrouped/rearranged where necessary
  • Results are available on the company's website www.assamentrade.com