Key Financial Figures (Year Ended 31st March, 2026)

  • Total Income/Revenue From Operations: ₹283.56 lakh
  • Interest Income: ₹265.10 lakh
  • Fees and Commission Income: ₹3.15 lakh
  • Other Revenue: ₹15.32 lakh
  • Total Expenditure: ₹197.55 lakh
  • Finance Costs: ₹64.19 lakh
  • Employee Benefit Expense: ₹57.26 lakh
  • Professional & Legal Fees: ₹17.21 lakh
  • Impairment on Financial Instruments: ₹9.08 lakh
  • Other Expenses: ₹43.63 lakh
  • Net Profit/(Loss): ₹66.17 lakh
  • Earnings Per Share (Basic & Diluted): ₹1.02
  • Total Assets: ₹2,840.62 lakh
  • Total Liabilities: ₹2,840.62 lakh
  • Net Worth: ₹689.40 lakh
  • Paid-up Equity Share Capital: ₹646.35 lakh (Face Value ₹10)
  • Other Equity: ₹43.05 lakh

Quarterly Performance (Q4 FY26)

  • Total Revenue From Operations: ₹86.43 lakh
  • Total Expenses: ₹79.49 lakh
  • Profit Before Tax: ₹6.94 lakh
  • Tax Expenses: ₹4.20 lakh
  • Profit for the Quarter: ₹2.74 lakh
  • EPS (Basic & Diluted): ₹0.04
  • Total Comprehensive Income: ₹(34.77) lakh

Comparative Figures (Year Ended 31st March, 2025)

  • Total Income: ₹634.40 lakh
  • Net Profit: ₹158.29 lakh
  • EPS: ₹2.45

Audit Qualifications and Emphasis of Matter

The auditors, M/s Maheshwari & Co. Chartered Accountants, issued a qualified opinion with the following basis:

1. Loan & Advances: Balances are subject to confirmation/reconciliation. Management does not expect material adjustments.

2. Ind AS 19 Non-Compliance: Company has not recognized or disclosed liabilities and expenses relating to employee benefits as required.

3. Interest Income Non-Recognition: Interest income not recognized on outstanding loans and advances to various parties due to absence of documentation to crystallize interest rates.

Emphasis of Matter Paragraphs:

  • Balances in Trade Receivables, Trade Payables, and Advance to Suppliers are subject to confirmation/reconciliation.
  • Non-compliance with TDS provisions under Income Tax Act.
  • Statutory compliance with respect to GST is subject to reconciliation.

Statement on Impact of Audit Qualifications

The management provided a statement showing no adjustments to audited figures due to qualifications, except for Earnings Per Share which became "Non Determinable" after adjustments.

Cash Flow Statement (Year Ended 31st March, 2026)

  • Net Cash from Operating Activities: ₹(1,103.15) lakh
  • Net Cash used in Investing Activities: ₹(43.76) lakh
  • Net Cash from Financing Activities: ₹691.07 lakh
  • Net Decrease in Cash: ₹(455.84) lakh
  • Cash and Cash Equivalents at Year End: ₹(22.43) lakh (Negative balance)

Balance Sheet Highlights (31st March, 2026)

  • Financial Assets: ₹2,766.23 lakh
  • Loans: ₹2,581.07 lakh
  • Investments: ₹202.15 lakh
  • Cash and Cash Equivalents: ₹(22.43) lakh
  • Non-Financial Assets: ₹74.39 lakh
  • Financial Liabilities: ₹2,104.87 lakh
  • Borrowings: ₹2,080.27 lakh
  • Equity: ₹689.40 lakh

Internal Auditor Re-appointment

The Board approved the re-appointment of Mr. Sunil Kumar Mundra as Internal Auditor for Financial Year 2026-27. He is a Chartered Accountant specializing in internal audit.

Additional Notes from Financial Statements

  • The company is engaged in investment and financing activities with no separate reportable segments
  • Previous period numbers have been regrouped/reclassified where necessary
  • Balances in Trade Receivables, Trade Payables, Loans & Advance are subject to confirmation
  • Statutory compliance with GST and TDS is subject to reconciliation
  • Interest income not provided on loans to some parties due to their financial crunch, though loans are considered fully recoverable
  • The quarter ended 31st March 2026 figures are balancing figures between audited full year and published unaudited 9-month figures