Nature of the Event

  • Independent Auditor's Report on Audited Financial Results (Standalone) for the quarter and year ended March 31, 2026.
  • The Audited Financial Results (Standalone) for the quarter and year ended March 31, 2026, under Regulation 33 of SEBI LODR.
  • Declaration for unmodified opinion in terms of Regulation 33(3)(d) as amended by SEBI LODR (Amendment) Regulations, 2016.

Key Quantitative Figures

Profit and Loss Statement (Amount in ₹ Lakh)
  • Revenue from Operations: ₹0.00 for both year ended March 31, 2026 and March 31, 2025.
  • Other Income: ₹2.89 for year ended March 31, 2026 (₹0.00 in previous year).
  • Total Income: ₹2.89 for year ended March 31, 2026 (₹0.00 in previous year).
  • Expenses:
  • Employee benefits expenses: ₹1.76 (₹0.00 in previous year).
  • Depreciation and amortization: ₹0.11 (₹0.16 in previous year).
  • Other expenses: ₹5.06 (₹0.91 in previous year).
  • Total expenses: ₹6.93 (₹1.07 in previous year).
  • Profit before tax: Loss of ₹4.04 (loss of ₹1.07 in previous year).
  • Tax expense: Deferred tax credit of ₹0.09 (credit of ₹0.10 in previous year).
  • Profit after tax: Loss of ₹4.12 (loss of ₹1.17 in previous year).
  • Earnings per share (EPS): Basic and diluted EPS of ₹0.00 loss per share (same as previous year).
Balance Sheet (Amount in ₹ Lakh)
  • Share capital: Equity share capital of ₹230.00 (unchanged from previous year).
  • Reserves: ₹50.63 (₹54.75 in previous year).
  • Total equity: ₹305.37 (₹309.49 in previous year).
  • Non-current liabilities: Borrowings of ₹44.01 (₹0.00 in previous year).
  • Current liabilities: Trade payables of ₹30.08 (₹34.45 in previous year) and other financial liabilities of ₹120.80 (₹119.45 in previous year).
  • Total assets: ₹500.26 (₹463.39 in previous year).
  • Non-current assets: Fixed assets net block of ₹180.30 (₹180.41 in previous year), investments of ₹38.46 (unchanged), loans and advances of ₹254.58 (₹0.00 in previous year).
  • Current assets: Inventories of ₹0.46 (unchanged), trade receivables of ₹20.50 (unchanged), cash and cash equivalents of ₹4.76 (₹2.83 in previous year).
Cash Flow Statement (Amount in ₹ Lakh)
  • Cash from operating activities: Net cash used of ₹9.98 (net cash generated of ₹79.45 in previous year).
  • Cash from investing activities: Net cash used of ₹32.11 (net cash used of ₹79.45 in previous year), primarily from inter-corporate loan given of ₹35.00 (₹79.45 in previous year) and interest income of ₹2.89.
  • Cash from financing activities: Net cash generated of ₹44.01 from inter-corporate loan taken (₹0.00 in previous year).
  • Net increase in cash: ₹1.92 (₹0.00 in previous year).
  • Cash equivalents at end: ₹4.76 (₹2.83 in previous year).

Parties Involved

  • Stock Exchange: BSE Limited.
  • Auditor: Amit Agarwal & Co., Chartered Accountants, represented by CA Suraj Kumar Singh.
  • Key personnel: Balakrishna K Reddy (Managing Director), Karan Rajesh Singh (CFO), Rupal Pandey (Company Secretary).

Financial Impact

  • The company incurred a net loss of ₹4.12 lakh for the year ended March 31, 2026, compared to a loss of ₹1.17 lakh in the previous year.
  • No dividend declared or paid during the year.
  • Capital structure: No change in share capital; reserves decreased due to loss.

Cash Flow Implications

  • Cash outflow from operations due to loss and changes in working capital.
  • Cash inflow from financing from borrowings.

Forward-Looking Guidance

  • No forward-looking guidance or management commentary provided in the document.

Additional Information from Notes

  • The company is engaged in business consultancy and trading of fabrics, gold, metals, and precious stones.
  • No revenue from operations, with other income mainly from balance write-off and miscellaneous income.
  • Auditor confirmed no fraud or default in repayment of dues.
  • Related party transactions: Transactions with related parties as per disclosures, but no significant amounts.
  • The company is exempt from certain corporate governance provisions under SEBI LODR due to size.