Key Financial Figures - Standalone (Rs. in Lakhs)

Income Statement Highlights

For Quarter Ended 31.03.2026 (Audited):

  • Total Income: 2,101.747
  • Revenue from Operations: 2,080.792
  • Interest Income from Loan: (0.051)
  • Interest Income from Securities: 16.833
  • Sale of shares & Securities: 519.703
  • Income/Loss from Future & Options: 451.257
  • Income/Loss from Speculation Business: 1,083.250
  • Sale of Commodity: 9.801
  • Other Income: 20.955
  • Dividend Income: 8.656
  • Other Income: 1.703
  • Net Gain on sale of investment: 10.596

For Year Ended 31.03.2026 (Audited):

  • Total Income: 5,949.672
  • Revenue from Operations: 5,723.158
  • Interest Income from Loan: 85.525
  • Interest Income from Securities: 154.807
  • Sale of shares & Securities: 3,512.373 (773.331)
  • Income/Loss from Future & Options: 7.508
  • Income/Loss from Speculation Business: 1,083.250
  • Sale of Commodity: 106.365
  • Other Income: 226.514
  • Dividend Income: 33.753
  • Other Income: 10.105
  • Net Gain on sale of investment: 182.656

Expenses for Year Ended 31.03.2026:

  • Total Expenses: 4,709.822
  • Purchases of shares and Securities: 3,096.141
  • Changes in inventories: 1,144.188 (287.145)
  • Employee benefit expense: 19.810
  • Finance costs: 1.197
  • Depreciation: (1,005.549)
  • Provision for Bad Debts: 996.835
  • Other Expenditure: 170.055

Profitability Metrics:

  • Q4 FY2026 Profit Before Tax: 1,060.428 (vs Q4 FY2025: (462.349))
  • FY2026 Profit Before Tax: 1,239.850 (vs FY2025: (1,759.080))
  • Total Tax Expense FY2026: 577.322
  • Current tax: 40.801
  • Deferred tax: 526.833
  • Tax of earlier years: 9.688
  • Net Profit FY2026: 662.528 (vs FY2025: (598.366))

Other Comprehensive Income:

  • FY2026 Other Comprehensive Loss: (5,303.328)
  • Fair value changes of equity instruments through OCI: (5,303.328)
  • Income tax relating to OCI items: 1,213.401
  • Total Comprehensive Income FY2026: (3,427.398)

Per Share Data:

  • Paid-up equity share capital: 8,957.767 (89,577,673 shares @ ₹10/- each)
  • Basic EPS FY2026: ₹0.740 (vs FY2025: (₹0.668))
  • Diluted EPS FY2026: ₹0.740

Key Financial Figures - Consolidated (Rs. in Lakhs)

For Year Ended 31.03.2026:

  • Total Income: 5,949.672
  • Net Profit for period: 662.528
  • Share of profit of associates: 469.988
  • Total Comprehensive Income: (3,237.216)
  • Basic EPS: ₹1.264
  • Reserves: 4,785.426

Subsidiary Information:

  • Banas Finance Limited holds 65,30,79,183 equity shares (Face Value ₹1) in Tilak Ventures Limited
  • This represents 48.84% of the total capital of Tilak Ventures Limited

Balance Sheet Position (Standalone as at 31.03.2026)

Assets (Rs. in Lakhs):

  • Total Assets: 13,616.614
  • Financial Assets: 12,085.154
  • Cash and cash equivalents: 255.123
  • Bank balance other than cash: 604.212
  • Loans (At Amortised Cost): 417.851
  • Investments: 9,764.680
  • Other financial assets: 1,043.288
  • Non-financial Assets: 1,531.462
  • Deferred tax assets (net): 1,321.730
  • Property, plant and equipment: 4.087
  • Other non-financial assets: 205.645

Liabilities and Equity (Rs. in Lakhs):

  • Total Liabilities: 63.603
  • Trade payables: 0.053 (micro/small enterprises), 1.935 (other creditors)
  • Other Financial Liability: 2.961
  • Income Tax Liability: 58.654
  • Borrowings: Not specified
  • Total Equity: 13,553.011
  • Equity Share capital: 8,957.767
  • Other equity: 4,595.243

Cash Flow Statement (Standalone FY2026)

  • Cash from Operating Activities: 2,378.072
  • Cash from Investing Activities: (2,563.815)
  • Cash from Financing Activities: (19.810)
  • Net decrease in Cash: (205.552)
  • Cash and Equivalents Opening: 460.675
  • Cash and Equivalents Closing: 255.123

Segment Reporting

The Company operates in two business segments:

1. Finance Business Activities

2. Commodity Trading Business

Quarter Ended 31.03.2026 Segment Results:

  • Commodity/Trading Business Revenue: 1,083.250
  • Finance Business Revenue: 997.542
  • Other Operating Income: 20.955
  • Total Income from Operations: 2,101.747
  • Segment Profit Before Tax: Commodity/Trading: 570.080, Finance Business: 469.392

Accounting Policies and Notes

1. The financial results were approved by the Board of Directors on 27th May 2026

2. Prepared in accordance with Indian Accounting Standards (Ind AS) and Companies Act 2013

3. During the current financial year, the Company changed its accounting policy for classification of certain investments from Fair Value Through Profit and Loss (FVTPL) to Fair Value Through Other Comprehensive Income (FVOCI) based on revised business model assessment and management intention

4. Figures for previous periods have been reclassified/rearranged/regrouped where necessary

5. Investor complaints for quarter ended 31/03/2026: Opening - 0, Received - 0, Resolved - 0, Closing - 0

Auditor Information

Auditor: A K Kocchar & Associates, Chartered Accountants (Firm Registration No.: 0120410W)

Partner: Abhilash Darda (Membership No.: 423896)

Opinion: Unmodified opinion stating the financial results give a true and fair view in conformity with Ind AS

Management Signatories

  • Girraj Kishor Agrawal, Director (DIN: 00290959)
  • Tanu Agrawal, Chief Executive Officer & Director (DIN: 00290966)